## Uganda: Fiscal Transparency Evaluation

_IMF Staff Country Reports, May 25, 2017_

## Source details

**Canonical URL:** [Uganda: Fiscal Transparency Evaluation](https://www.imf.org/en/publications/cr/issues/2017/05/25/uganda-fiscal-transparency-evaluation-44935)

## Other formats

- [Markdown version](/en/publications/cr/issues/2017/05/25/uganda-fiscal-transparency-evaluation-44935/index.md)
- [Structured JSON version](/en/publications/cr/issues/2017/05/25/uganda-fiscal-transparency-evaluation-44935/index.json)
- [Bundle manifest](/en/publications/cr/issues/2017/05/25/uganda-fiscal-transparency-evaluation-44935/bundle-manifest.json)

## Bibliographic details
- Published: May 25, 2017
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781484301418.002

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### Overview
- This paper evaluates the status of fiscal transparency in Uganda, where some key elements of fiscal transparency are in place.
- These have been augmented in recent years through a number of reforms.
- The Public Finance Management Act 2015 specifies the budget calendar, the main contents of budget documents, and the roles of the legislature and the executive in the budget process.
- There are some problems with the coverage, quality, and reliability of some information.
- Improving fiscal transparency will give the government a better understanding of the fiscal position and its exposure to fiscal risks, which will support effective fiscal and budget management in the face of these challenges.

### Key findings
- Some key elements of fiscal transparency are in place in Uganda.
- Recent reforms have augmented fiscal transparency.
- The Public Finance Management Act 2015 provides statutory specification of:
  - the budget calendar;
  - the main contents of budget documents;
  - the roles of the legislature and the executive in the budget process.
- Problems remain with the coverage, quality, and reliability of some fiscal information.
- Strengthened fiscal transparency is expected to improve government understanding of:
  - the fiscal position;
  - exposure to fiscal risks;
  - support for effective fiscal and budget management.

### Subject areas and topical focus
- Budget planning and preparation
- Expenditure
- Financial statements
- Fiscal reporting
- Fiscal risks
- Public financial management (PFM)

### Keywords (as provided)
- balance sheet
- budget execution report
- budget framework
- budget framework paper
- Budget planning and preparation
- budget reallocation
- budget structure
- budget transparency website
- budget unit
- budget year
- consolidated financial statement
- CR
- execution report
- Financial statements
- Fiscal reporting
- Fiscal risks
- framework paper
- gross revenue
- ISCR
- local government
- national budget
- performance report
- Sub-Saharan Africa
- website of the Ministry of Finance

### Policy implications and recommendations (implicit in summary)
- Continue reforms to address gaps in coverage, quality, and reliability of fiscal information.
- Use enhanced transparency to better identify and manage fiscal risks.
- Strengthen budget documentation and the application of the Public Finance Management Act 2015 to improve budget process clarity between the legislature and the executive.

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## Content in this bundle

- **Country Report**
  - [Country Report (Markdown version)](/-/media/files/publications/cr/2017/cr17130.pdf.md){rel="alternate" type="text/markdown"}
  - [Country Report (PDF)](/-/media/files/publications/cr/2017/cr17130.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2017/05/25/uganda-fiscal-transparency-evaluation-44935_