[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108954-en":3,"doc-seo-108954-105":31,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},108954,1374391974564,"Clementine","https://ap-avatar.wpscdn.com/avatar/14000253aa45c000a9e?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779874745381141002",8,"Research & Report","Uganda Debt Transparency Policy Note 2021-Final - A Stock-taking of Transparency of Public Debt Data, Debt Management and Domestic Borrowing Practices (April 2021)","Debt and debt management transparency strengthens accountability and can improve borrowing outcomes. Over the past decade, new external creditors in Uganda have expanded financing options while increasing the complexity of public debt portfolios, making transparency more important. Using the World Bank Public Debt Heat Maps, Uganda shows comparatively strong disclosure performance for both explicit and implicit public debt data through continuous publishing efforts. The stock-taking does not assess data accuracy, analytical quality, institutional shortcomings, or legal weaknesses. Instead, it highlights specific areas needing further attention: reducing publication time lags for domestic arrears via semiannual reporting, adding more granularity on state-owned enterprise debt, expanding the annual debt report to cover collateralized debt and limiting confidentiality clauses, and where permissible publishing contracts.","Public Disclosure Authorized Public Disclosure Authorized  \nUganda Debt Transparency Policy Note 2021-Final April 20 2021  \nA STOCK-TAKING OF TRANSPARENCY OF PUBLIC DEBT DATA, DEBT MANAGEMENT AND DOMESTIC BORROWING PRACTICES  \n(APRIL, 2021)  \n2021  \nContents  \nAcknowledgements .................................................................................................................................. iii  \nA. Introduction ....................................................................................................................................... 1  \nB. Uganda’s debt context....................................................................................................................... 3  \nC. Current Debt Reporting Practices in Uganda.................................................................................... 5  \ni. Legal Requirements ...................................................................................................................... 6  \nii. Domestic and External Public Debt Data ..................................................................................... 6  \niii. Contingent Liabilities.................................................................................................................... 7  \niv. Debt Sustainability Analysis (DSA) and Debt Management Strategy (DMS) ............................. 9  \nD. Transparency of Public Debt Reporting.......................................................................................... 11  \nE. Transparency of Domestic Borrowing Practices............................................................................. 14  \ni. Use of market-based issuance mechanisms ................................................................................ 15  \nii. Primary market information ........................................................................................................ 15  \niii. Secondary market information .................................................................................................... 17  \nF. Conclusion ...................................................................................................................................... 19  \nG. Bibliography ................................................................................................................................... 21  \nH. Annex 1 ........................................................................................................................................... 22  \nI. Annex 2 ........................................................................................................................................... 26  \nJ. Annex 3 ........................................................................................................................................... 29  \nAcknowledgements  \nThis report was prepared by Tihomir (Tish) Stucka (TTL), Rachel Sebudde and Richard Walker. We are grateful for comments provided by two peer reviewers Julius Kapwepwe (Head, Uganda Debt Network) and Lars Jessen (Lead Debt Specialist, World Bank), as well as Maris Wanyera (Acting Director, Directorate of Debt and Cash Policy, Ministry of Finance, Planning and Economic Development, Government of Uganda), Arnold Tumusiime (Domestic Debt expert, Ministry of Finance, Planning and Economic Development, Government of Uganda), Diego Rivetti (Senior Debt Specialist, World Bank), Michael Geiger (Senior Economist, World Bank) and Philip Schuler (Lead Economist, World Bank) . The team completed the report under the guidance of Vivek Suri (Practice Manager, EAEM1) and Antony Thompson (Country Manager, AEMUG) .  \nAbstract  \nDebt and debt management transparency improve accountability and, potentially, borrowing outcomes. Over the past decade, the emergence of new external creditors in Uganda has opened new sources of financing and has in parallel increased the complexity of public debt portfolios. This makes debt and debt management trans","cbCaieM7TV062PH0","https://ap.wps.com/l/cbCaieM7TV062PH0","pdf",1208067,4,1,33,"English","en",105,"# Contents\n## A. Introduction\n## B. Uganda’s debt context\n## C. Current Debt Reporting Practices in Uganda\n## D. Transparency of Public Debt Reporting\n## E. Transparency of Domestic Borrowing Practices\n## F. Conclusion\n## G. Bibliography\n## H. Annex 1\n## I. Annex 2\n## J. Annex 3","[{\"question\":\"What is the purpose of the Uganda Debt Transparency Policy Note 2021-Final?\",\"answer\":\"It stock-takes transparency of public debt data, debt management, and domestic borrowing practices to support accountability and more transparent borrowing processes. It focuses on disclosure dimensions rather than verifying data accuracy or analytical quality.\"},{\"question\":\"How does the report assess Uganda’s transparency performance?\",\"answer\":\"It uses the World Bank’s Public Debt Heat Maps methodology, evaluating availability, completeness, and timeliness of public debt statistics and debt management documents published on national authorities’ websites.\"},{\"question\":\"What improvements does the report recommend for further transparency?\",\"answer\":\"It recommends reducing publication time lags by semiannually publishing domestic arrears data, adding granularity for state-owned enterprise debt with the largest ten and breakdowns, expanding the annual debt report to include collateralized debt while minimizing confidentiality clauses, and publishing contracts where permissible.\"}]","Uganda Debt Transparency Policy Note 2021-Final - A Stock-taking of Transparency of Public Debt Data, Debt Management and Domestic Borrowing Practices (April 2021) | PDF",1784475285,83,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":29},"uganda-debt-transparency-policy-note-2021-final-a-stock-taking-of-transparency-of-public-debt-data-debt-management-and-domestic-borrowing-practices-april-2021","",{"@graph":37,"@context":86},[38,54,69],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,52],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":51},"https://docshare.wps.com/document/research-report/",3,{"item":53,"name":13,"@type":44,"position":20},"https://docshare.wps.com/document/uganda-debt-transparency-policy-note-2021-final-a-stock-taking-of-transparency-of-public-debt-data-debt-management-and-domestic-borrowing-practices-april-2021/108954/",{"url":53,"name":13,"@type":55,"author":56,"headline":13,"publisher":58,"fileFormat":61,"inLanguage":24,"description":14,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":42,"name":59,"@type":60},"DocShare","Organization","application/pdf","2026-07-30","2026-07-19",true,{"@type":66,"interactionType":67,"userInteractionCount":20},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"What is the purpose of the Uganda Debt Transparency Policy Note 2021-Final?","Question",{"text":76,"@type":77},"It stock-takes transparency of public debt data, debt management, and domestic borrowing practices to support accountability and more transparent borrowing processes. It focuses on disclosure dimensions rather than verifying data accuracy or analytical quality.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"How does the report assess Uganda’s transparency performance?",{"text":81,"@type":77},"It uses the World Bank’s Public Debt Heat Maps methodology, evaluating availability, completeness, and timeliness of public debt statistics and debt management documents published on national authorities’ websites.",{"name":83,"@type":74,"acceptedAnswer":84},"What improvements does the report recommend for further transparency?",{"text":85,"@type":77},"It recommends reducing publication time lags by semiannually publishing domestic arrears data, adding granularity for state-owned enterprise debt with the largest ten and breakdowns, expanding the annual debt report to include collateralized debt while minimizing confidentiality clauses, and publishing contracts where permissible.","https://schema.org",{"og:url":53,"og:type":88,"og:title":13,"og:site_name":59,"og:description":14},"article",{"robots":90,"canonical":53},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":93},[94,98,102,106,111,116,121,124,129,132,136],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":95,"show_sort_weight":96,"slug":97},"Story & Novel",90,"story-novel",{"id":48,"doc_module":4,"doc_module_name":47,"category_name":99,"show_sort_weight":100,"slug":101},"Literature",80,"literature",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":103,"show_sort_weight":104,"slug":105},"Exam",70,"exam",{"id":107,"doc_module":4,"doc_module_name":47,"category_name":108,"show_sort_weight":109,"slug":110},5,"Comic",60,"comic",{"id":112,"doc_module":4,"doc_module_name":47,"category_name":113,"show_sort_weight":114,"slug":115},6,"Technology",50,"technology",{"id":117,"doc_module":4,"doc_module_name":47,"category_name":118,"show_sort_weight":119,"slug":120},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":122,"slug":123},30,"research-report",{"id":125,"doc_module":4,"doc_module_name":47,"category_name":126,"show_sort_weight":127,"slug":128},9,"Religion & Spirituality",20,"religion-spirituality",{"id":127,"doc_module":4,"doc_module_name":47,"category_name":130,"show_sort_weight":127,"slug":131},"World Cup","world-cup",{"id":133,"doc_module":4,"doc_module_name":47,"category_name":134,"show_sort_weight":133,"slug":135},10,"Lifestyle","lifestyle",{"id":137,"doc_module":4,"doc_module_name":47,"category_name":138,"show_sort_weight":107,"slug":139},19,"General","general"]