Publication of a “Charter for Fiscal Responsibility” at the start of each new Parliament is a
requirement of Uganda’s new PFM 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. Previous FAD missions provided general
advice on the content of the Charter. This mission worked with MoFPED to develop the current
draft of the Charter, focusing on some key outstanding issues: the choice of fiscal objectives;
procedures governing deviations from the objectives; dealing with future petroleum revenues;
and reporting and operational requirements. Recommendations in these areas are summarized
in Table 1.
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