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   <subfield code="z">9781484317815</subfield>
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   <subfield code="a">International Monetary Fund.</subfield>
   <subfield code="b">Fiscal Affairs Dept.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Uganda : </subfield>
   <subfield code="b">Technical Assistance Report-Managing and Preventing Expenditure Arrears.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2017.</subfield>
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   <subfield code="a">1 online resource (40 pages)</subfield>
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   <subfield code="a">IMF Staff Country Reports</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">This Technical Assistance Report discusses recommendation for managing and preventing expenditure arrears in Uganda. There is need to reconcile the verified stock of arrears with those reported in the annual financial statements. The verification for Budgetary Central Government must be completed, and mechanisms for regular reporting and verification of arrears by local government and the broader public sector must be established. It is also recommended to develop and publish an arrears clearance strategy including prioritization criteria, liquidation policy and institutional responsibility for monitoring and clearance of arrears.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">IMF Staff Country Reports; Country Report ;</subfield>
   <subfield code="v">No. 2017/271</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/002/2017/271/002.2017.issue-271-en.xml</subfield>
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