## Uganda: Technical Assistance Report-Developing the Charter for Fiscal Responsibility

_IMF Staff Country Reports, September 15, 2017_

## Source details

**Canonical URL:** [Uganda: Technical Assistance Report-Developing the Charter for Fiscal Responsibility](https://www.imf.org/en/publications/cr/issues/2017/09/15/uganda-technical-assistance-report-developing-the-charter-for-fiscal-responsibility-45231)

## Other formats

- [Markdown version](/en/publications/cr/issues/2017/09/15/uganda-technical-assistance-report-developing-the-charter-for-fiscal-responsibility-45231/index.md)
- [Structured JSON version](/en/publications/cr/issues/2017/09/15/uganda-technical-assistance-report-developing-the-charter-for-fiscal-responsibility-45231/index.json)
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## Bibliographic details
- Published: September 15, 2017
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781484317747.002

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### Executive summary
- Publication date: September 15, 2017
- This Technical Assistance Report discusses recommendations for developing a “Charter for Fiscal Responsibility” in Uganda.
- Publication of a “Charter for Fiscal Responsibility” at the start of each new Parliament is a requirement of Uganda’s new Public Financial Management Act.
- The Charter should set out measurable medium-term objectives for fiscal policy, and explain the methodology, data, and procedures by which performance against the objectives would be measured.
- The Charter should also be used to develop transparent fiscal reporting requirements and establish the role of fiscal objectives in underpinning the annual budget process.

### Key recommendations and policy guidance
- Develop a Charter for Fiscal Responsibility at the start of each new Parliament as required by the Public Financial Management Act.
- Set out measurable medium-term objectives for fiscal policy within the Charter.
- Explain the methodology, data, and procedures by which performance against the objectives would be measured.
- Use the Charter to develop transparent fiscal reporting requirements.
- Establish the role of fiscal objectives in underpinning the annual budget process.

### Thematic focus areas
- Fiscal law
- Fiscal policy
- Fiscal risks
- Macroeconomic and fiscal forecasts
- Public financial management (PFM)

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## Content in this bundle

- **Country Report**
  - [Country Report (Markdown version)](/-/media/files/publications/cr/2017/cr17268.pdf.md){rel="alternate" type="text/markdown"}
  - [Country Report (PDF)](/-/media/files/publications/cr/2017/cr17268.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2017/09/15/uganda-technical-assistance-report-developing-the-charter-for-fiscal-responsibility-45231_