{
  "title": "Uganda: Report on Observance of Standards and Codes-Fiscal Transparency Module-Update",
  "publication": "IMF Staff Country Reports, March 26, 2003",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448",
  "canonical": "https://www.imf.org/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448",
  "overlayPath": "/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448/index.md",
  "summary": "This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Uganda. Since the 1999 ROSC, Uganda has made significant progress in enhancing transparency practices in the fiscal area.",
  "sections": [
    {
      "heading": "Summary and principal findings",
      "content": "- This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Uganda.\n- Since the 1999 ROSC, Uganda has made significant progress in enhancing transparency practices in the fiscal area.\n- Specific measures taken by the authorities include:\n  - Divested public enterprises, thereby reducing the scope for conducting off-budget quasi-fiscal operations.\n  - Compiled statistics of line ministries’ revenue, bringing this revenue under the control of the Treasury.\n  - Extended the budgeting framework to cover district and local government budget processes."
    },
    {
      "heading": "Subject coverage and keywords",
      "content": "- Subject: Arrears, Budget planning and preparation, Contingent liabilities, External debt, Fiscal accounting and reporting, Fiscal transparency, Government liabilities, Public financial management (PFM)\n- Keywords: Arrears, budget, Budget planning and preparation, Contingent liabilities, CR, development expenditure, expenditure, expenditure planning, government, Government liabilities, ISCR, ROSC, value-for-money spending\n\n---\n\n Content in this bundle\n\n- Uganda: Report on Observance of Standards and Codes--Fiscal Transparency Module--Update - ISCR/03/85\n  - Uganda: Report on Observance of Standards and Codes--Fiscal Transparency Module--Update - ISCR/03/85 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Uganda: Report on Observance of Standards and Codes--Fiscal Transparency Module--Update - ISCR/03/85 (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448/index.md)",
    "[Structured JSON version](/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448/index.json)",
    "[Bundle manifest](/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448/bundle-manifest.json)",
    "Published: March 26, 2003",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451838695.002",
    "This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Uganda.",
    "Since the 1999 ROSC, Uganda has made significant progress in enhancing transparency practices in the fiscal area.",
    "Specific measures taken by the authorities include:",
    "Subject: Arrears, Budget planning and preparation, Contingent liabilities, External debt, Fiscal accounting and reporting, Fiscal transparency, Government liabilities, Public financial management (PFM)",
    "Keywords: Arrears, budget, Budget planning and preparation, Contingent liabilities, CR, development expenditure, expenditure, expenditure planning, government, Government liabilities, ISCR, ROSC, value-for-money spending",
    "**Uganda: Report on Observance of Standards and Codes--Fiscal Transparency Module--Update - ISCR/03/85**"
  ],
  "related": [
    {
      "title": "Uganda: Report on Observance of Standards and Codes--Fiscal Transparency Module--Update - ISCR/03/85",
      "role": "document",
      "sourceUrl": "https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2003/_cr0385.pdf",
      "summary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2003/_cr0385.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2003/_cr0385.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448/index.md",
    "json": "/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448/index.json",
    "bundleManifest": "/en/publications/cr/issues/2016/12/30/uganda-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16448/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-13T16:57:47.867Z"
}