乌干达：公共部门债务统计团数据质量评估技术援助报告（2025年11月26日-12月2日）

UGANDA Report on DataQuality Assessment forPublic Sector Debt Statistics Mission(November 26–December 2, 2025) JUNE 2026 Prepared By Andrew Kitili(Mission Chief) and Foyzunnesa K hatun DISCLAIMER “The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities of Uganda (the "CD recipient") in response to their request for technicalassistance. This document (in whole or in part) or summaries thereof may be disclosed by the IMF to theIMF Executive Director for Uganda, to other IMF Executive Directors and members of their staff, as wellas to other agencies or instrumentalities of the CD recipient, and upon their request, to World Bank staff,and other technical assistance providers and donors with legitimate interest, unless the CD recipientspecifically objects to such disclosure (see Operational Guidance for the Dissemination of CapacityDevelopment Information). Publication or Disclosure of this report (in whole or in part) to parties outsidethe IMF other than agencies or instrumentalities of the CD recipient, World Bank staff, other technicalassistance providers and donors with legitimate interest shall require the explicit consent of the CDrecipient and the IMF’s Statistics department.” PARTNERS Table of Contents Acronyms and Abbreviations .................................................................................................................... 2 Overall Assessment.................................................................................................................................... 4 Background .......................................................................................................................................... 4Summary Findings and Recommendations......................................................................................... 5Priority Recommendations................................................................................................................... 8 Detailed Assessment and Recommendations ....................................................................................... 13 A. Prerequisites of Quality.......................................................................................................................... 13B. Assurances of Integrity .......................................................................................................................... 16C. Methodological Soundness.................................................................................................................... 18D. Accuracy and Reliability......................................................................................................................... 23E. Serviceability .......................................................................................................................................... 25F. Accessibility ........................................................................................................................................... 27 Appendix I. Officials met during the Mission ............................................................................................... 29Appendix II. Users’ Survey Results............................................................................................................. 32Appendix III. Standardized Debt tables for Reporting PSDS...................................................................... 36Appendix IV. Authorities’ Response to Assessment Report ....................................................................... 38 Acronyms and Abbreviations OAGOffice of the Auditor GeneralPFMPublic Financial ManagementPFMA 2015Public Finance Management Act 2015PPPsPublic-Private PartnershipsPSDSPublic Sector Debt StatisticsPSDSG 2013Public Sector Debt Statistics: Guide for Users and Compilers 2013QEDSQuarterly External Debt StatisticsQPSDJoint IMF-World Bank Quarterly Public Sector Debt Statistics DatabaseTSDTreasury Services DepartmentSDDSIMF’s Special Data Dissemination StandardUBOSUganda Bureau of Statistics Overall Assessment Background 1.This report provides an assessment of the data quality of the public sector debt statistics ofUganda.The assessment has been conducted against the IMF’s Data Quality Assessment Framework(DQAF) for Public Sector Debt Statistics (PSDS) 2024.The DQAF lays out internationally acceptedpractices in statistics, ranging from good governance in data-producing agencies to specific practices incompiling and disseminating public sector debt statistics (PSDS). 2.The mission was undertaken under the auspices of a two-year project to strengthen thequality of public sector debt statistics in select African countries.The project is funded by theGovernment of Japan through the Japan Administered Account for Selected IMF Activities (JSA). The IMFmission team extends its appreciation to the authorities for the warm reception and candid discu