乌干达：公共部门债务统计数据质量评估

UGANDA Data Quality Assessment for Public Sector DebtStatistics (November 26–December 2, 2025) July2026 Prepared ByAndrew Kitili (Mission Chief) and Foyzunnesa Khatun PARTNERS: DISCLAIMER The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of a member country or international agency(the "CD recipient") in response to their request for capacity development. Unless the CD recipientspecifically objects within 30 business days of its transmittal, the IMF will publish this high-level summaryon IMF.org (see Staff Operational Guidance on the Dissemination of Capacity Development Information). High-Level Summary Technical Assistance ReportStatistics Department Uganda – Data Quality Assessment for Public Sector Debt Statistics Prepared by Andrew Kitili and Foyzunnesa Khatun TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries ofthe assistance provided to IMF capacity development recipients, describing the high-levelobjectives, findings, and recommendations. ABSTRACT:In November–December 2025, an assessment was undertaken of the data quality of thepublic sector debt statistics (PSDS) of Uganda against the IMF’s Data Quality Assessment Framework(DQAF) for PSDS. The mission was undertaken as part of a project to strengthen the quality of publicsector debt in select African countries, funded by the Government of Japan. The mission reviewed thePSDS compilation and dissemination practices against each element of the DQAF and presented a seriesof recommendations to improve the quality and transparency of the PSDS of Uganda. Background 1.Uganda is presently assessed as having a moderate risk of debt distress.Based on theDebt Sustainability Analysis (DSA) conducted as part of the 2025 Post-Financing Assessment,projections indicate that both external debt burden and public debt indicators remain beneath establishedthresholds and benchmarks under the baseline scenario, except for a one-off minor breach of externaldebt-service revenue ratio in FY25/26-FY26/27. Nonetheless, staff evaluations emphasize that increasedreliance on non-concessional borrowing, including domestic borrowing, may elevate the risk of debtdistress. Furthermore, Uganda’s DSA does not incorporate obligations related to extra-budgetary entitiesor non-guaranteed debt incurred by state-owned enterprises (SOEs), factors which could influence theoverall assessment of debt distress risk. Implementing a comprehensive framework to capture and reportall components of public debt—including other accounts payables and, central bank advances, as well ascontingent liabilities, would enhance Uganda's debt transparency, facilitate alignment of public debtstatistics with international standards, and improve the accuracy of future DSAs. 2.Against this background, the main objective of the mission was to use the IMF’sstandardized Data Quality Assessment Framework (DQAF) to identify areas of improvement inpublic sector debt statistics (PSDS) compilation and dissemination processes and recommendpriority actions to help Uganda enhance public debt data transparency.Discussions with variousstakeholders as well as review of data received and published indicate that Uganda’s public debtstatistics are broadly accurate and timely, but improvements are needed to enhance operationalefficiency and compilation processes, as well as to broaden the scope of public sector debt reporting. Themain findings and conclusions of the mission are summarized below in the order of the DQAF’sdimensions. Summary of Findings 1.Prerequisites of Quality:This category in the DQAF assesses the conditions that have animpact on data quality within the main agencies in charge of producing PSDS in Uganda. Theassessment focused on the legal and institutional environment, resources, and quality awareness. (a)Legal Environment:Uganda’s legal framework for debt management and reporting is well setout in Articles 159 and 160(2) of the Constitution of Uganda and Section 42(1) of the Public FinancialManagement Act, 2015 (PFMA 2015). The PFMA 2015 assigns the responsibility for managing publicdebt, guarantees, and other government financial liabilities to the Minister responsible for Finance.However, there is no legislation in place that delineates specific responsibilities for the operationalaspects of debt management, as is typically found in countries with independent debt managementoffices. Although, explicit legal provisions assigning the mandate for the collection, processing, anddissemination of public debt statistics are absent, Uganda’s strong institutional frameworks ensure thesefunctions are conducted effectively. (b)Institutional Environment:Uganda has established robust institutional frameworks for debtmanagement and reporting. MoFPED and BOU share responsibility for the compilation, processing, anddissemination of PSDS. At the MoFPED, the Debt and