Back Matter

Appendix I. List of Officials Met during the Mission

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Accountant General Department

BoU –

Bank of Uganda


Department of Macroeconomic Statistics


Economic Development Policy and Research


Financial Service Department


Macroeconomic Policy Department


Ministry of Finance, Planning, and Economic Development


Public Administration Department


Tax Policy Department


Uganda Bureau of Statistics

Appendix II. Brief Methodology Statement: Compiling GFS for General Government

The following brief methodology statement provides high-level information concerning the methods used to compile government finance statistics (GFS) for the general government sector. It includes details for compiling GFS for the following general government subsectors: budgetary central government (BCG), extrabudgetary units (EBUs), and local governments (LGs). Uganda has no social security funds and no state governments.


The following are the sources of data for BCG by major economic classifications:

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The following adjustments to source data are undertaken when compiling GFS for BCG. For Revenue, certain reclassifications of MoFPED’s TPD data on Taxes and Nontaxes are incorporated. For Expense, no adjustments are made to IFMS source data; however values from the BoU and MoFPED reconciliation are added (the proportion of external inflows (project Grants and Loans) that are deemed to be Expense items). For NANFA, NAFA, and NIL, there are no adjustments to source data. For certain categories in the Statement of Operations, exchange rate conversions are required. Finally, in compiling the Statement of Operations, data from certain sources are used to compare with primary source data for quality assurance purposes.


Source data for all the major economic classifications are from annual audited financial reports (AAFRs; Revenue, Expense, NANFA, NAFA and NIL). AAFRs are obtained from MoFPED or directly from EBUs. Each of the reports is assigned to a Macroeconomic Policy Department (MEPD) officer, who transcribes all relevant Income Statement and Balance Sheet data into a GFS Database. Data for the new period are added as a new column in the GFS Database. A summary sheet within the GFS Database aggregates the GFS for EBUs for the new period. For quality assurance purposes, certain categories (e.g., Grants) are cross-checked with other data sources.


The data sources and processes used to compile GFS for LGs are the same as those used for EBUs.

Preparing General Government Finance Statistics

Statements of operations that are compiled for BCG, EBUs, and LGs are incorporated into a General Government Database. First, central government (BCG and EBUs) GFS are compiled through consolidation. Consolidation is executed by identifying and eliminating corresponding Revenue and Expense flows for Grants between BCGs and EBUs. Second, central government is consolidated with LGs to produce general government GFS. This consolidation is completed by identifying and eliminating Revenue and Expense flows for Grants between central government and LGs.

Appendix III. Uganda’s FY 2013/14 Consolidated General Government Finance Statistics

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Appendix IV. Status of Uganda’s GFSM 2014 Implementation Plan as of March 2016

Project Objectives

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Project Objectives

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Appendix V. Status of Recommendations from a July 2014 TA Report and a November 2015 TA Visits

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Appendix I provides a list of officials met during the mission.


See Appendix II in Rocha and Robinson (September 2014) “Report on the Government Finance Statistics Technical Assistance Mission to Uganda” (pp. 22–33).


The mission team advised authorities that, given the circumstances surrounding the recapitalization of the BOU and the guidance provided in Box 6.3 (page 134) of the GFSM 2014, the two reasonable choices for classifying the recapitalization transaction were: as a Capital transfer within Other expense or as investment in equity. Authorities concluded that the latter was the most fitting classification.


By agreement and law, commercial banks are allowed to retain tax collections for operational purposes for 48 hours before remitting these collections to the UCF at the BoU.


It is worth mentioning that Uganda’s accounting treatment of Arrears is inconsistent with international standards. Given Uganda’s modified cash accounting system, it does not have a well-functioning Other accounts payable account. Therefore, accounting for Arrears appears to occur outside of the system (IFMS), and payments of Arrears are recorded as an Expense, not as a reduction of Other accounts payable.


Annual datasets for FYs 2013/14 – 2014/15 that were provided by MoFPED, but which were inconsistent with the data provided in the comparison just cited, reflected nine categories of Arrears: Utilities, rent, employee costs, other recurrent, court awards, compensation, contributions to international organizations, development, and taxes and other deductions.


The DQIWP is available from the authors of this report upon request. The DQIWP’s design is consistent with the Data Quality Assessment Framework for Government Finance Statistics and Public Sector Debt Statistics.


For example, the mission team encouraged the working group to develop a brief methodology statement for the compilation of general government finance statistics (Appendix II). As a result, certain inaccuracies were identified in initially reported sources of data. Also, the mission team continuously urged compilers to validate source data and GFS using available secondary data sources.