UGANDA

UGANDA
appraisals prior to admission into the PIP. This will be used to guide decision making on new
projects (structural benchmark, March 2017).
49. We continue upgrading our PFM and cash management systems for instance the
Treasury Single Account (TSA) framework was extended to 56 Local Governments (LGs), (14 LGs
on IFMS Tier 1 in July 2015 and an additional 42 LGs on IFMS Tier 2 in January 2016).
Further extension of more LGs on TSA will depend on their enrolment onto IFMS. We are also
minimizing use of cash through Electronic Funds Transfer.
50. We are also in the process of establishing a framework for following up and reporting on
the implementation on the recommendations of value-for-money audits conducted by the
Auditor General’s office (structural benchmark, March 2017). In addition, a Public Expenditure and
Financial Accountability (PEFA) exercise has commenced and is jointly undertaken with the World
Bank. A Fiscal Transparency Evaluation (FTE) was just completed for Uganda, showing that there
are good and advanced practices being applied, but more work needs to be done in some areas,
especially relating to coverage, quality and reliability of budget information. The government is
undertaking a number of measures to improve budget credibility, including the alignment of work
plans, procurement plans, recruitment and cash-flows to the budget using the Output Based Tool
and the development of an integrated macro-economic model to improve fiscal forecasting.
51. The strategic plan for the Public Procurement and Disposal of Public Assets Authority
(PPDA) identifies strengthening accountability and transparency in public procurement as one of
its top priorities. We plan to roll out e-procurement to 50 percent of all Procuring and Disposing
Entities by FY 2018/19 to increase efficiency, transparency, and public confidence. Government
has initiated a process of amending the PPDA Act, which will among others streamline the
processes associated with administrative reviews of public procurements. This remains the source
of the extensive delays which affect project start dates.
PROGRAM MODALITIES
52. Progress in the implementation of the policies under this program will be monitored
through QAC, ITs, and structural benchmarks (SBs) detailed in the attached Tables 1 and 2 and
through semi-annual reviews. The eighth review is expected to be completed by end-June 2017.
The attached Technical Memorandum of Understanding—which is an integral part of this
memorandum—contains the needed definitions.
53. We will continue to consult with the IMF on major policy initiatives before decisions are
made.
INTERNATIONAL MONETARY FUND 41