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Uganda's National Integrity Strategy - UGANDA

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					UGANDA
                         9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




UGANDA’S NATIONAL INTEGRITY STRATEGY
EXECUTIVE SUMMARY
                                                                                expenditure management; and institute clear grading and
RULE OF LAW:                                                                    remuneration procedures as well as introduce work ethic.
Problem: Weak law enforcement system--weak investigation,                      Civil Society is to lobby Government to allocate resources
prosecution and adjudication.                                                   transparently; and collaborate with professional accounting
Suggestions to tackle these problems:                                           bodies to improve work and professional ethics.
                                                                               Country Team plans to monitor the progress of IFMs to ensure
   Government is to conduct a diagnostic study into weaknesses of
    the judicial system; obtain benchmarks and best practice among              issue is included in national strategy; work with Government to
    countries of comparable level; further strengthening of law                 improve prioritization process; and finalize framework and seek
    enforcement agencies through training, payment of adequate                  dialogue with national professional association.
    salaries, etc.
                                                                            PUBLIC PROCUREMENT
   Civil society plans to conduct awareness raising campaigns;
    work on strengthening NGOs individually and through                     Problem: Weak procurement systems--weak laws and
    coordination; and continue to expose corruption in the media            regulations as well as lack of trained personnel to conduct
    and/or through religious bodies, cultural leaders and institutions.     competent procurement evaluations.
   The Country Team strategy is continue to put pressure on the            Suggestions to tackle the problems:
    Government to implement what it has not yet done as well as
                                                                               Government to support the procurement process with training
    coordinating the activities of civil society.
                                                                                and equipment; Minister of Finance to consult with all
                                                                                stakeholders; ensure transparency and accountability in
FINANCIAL MANAGEMENT:
                                                                                programs; anti-corruption agencies to agree on recommendations
Problem: Lack of integrated accountability and auditing of                      to cabinet; and evaluation committee to be managed by
Government and donor funds; lack of public awareness of the                     professionals of integrity.
importance of a sound financial management system; and lack                    Civil Society to publicize the laws and regulations in the media;
of a accountable and prioritized budgetary processes.                           nominate and vet the Evaluation Committee members; identify
                                                                                and publicize the experience and qualifications of individuals
Suggestions to tackle the problems:
                                                                                and firms in their respective fields.
   Government is to integrate all internal audit units within
                                                                               Country Team to ensure that the anti-corruption agencies meet
    government; ensure budgetary processes obey rules of public
                                                                                and make recommendations; seek technical and financial
                       9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




   assistance from donors to implement programs, and pressure                Government to form consultative committee between Ministry
   government to solve the problem in the procurement regulations.            of Finance and Uganda Revenue Authority to discuss tax
                                                                              proposals for the budget.
CUSTOMS                                                                      Civil Society to launch a broad-based campaign to raise public
Problem: Lack of adequate collaboration between Uganda                        awareness on taxes; encourage government to include other
Revenue Authorities, the Ministry of Finance and policy                       stakeholders in the Consultative Committee--importers and
makers on tax rates and restrictions, as well as lack of public               exporters; and the public should be made aware of the tax
                                                                              tribunal and it should be decentralized.
participation when setting up trade policies.
                                                                             Country Team to coordinate the activities of civil society and
Suggestions to tackle the problems:
                                                                              monitor the actions taken by Government; and identify
                                                                              operational and administrative bottlenecks in action plans to
                                                                              facilitate effective implementation.
                                9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




UGANDA’S NATIONAL INTEGRITY STRATEGY
                                                                           UGANDA: CIVIL SERVICE REFORM

     Reform Proposals            Anticipated Benefits               Anticipated Risks                   Anti-Corruption            Steps leading to Action:       Where the Bank Can Assist
                                                                                                         Contribution            Government, Civil Society,
                                                                                                                                          Core Group
Decentralization of basic       People are closer to               Lack of adequate                People know the                 Decentralization already        Develop appropriate
social services to reg’l      decision makers &                  resources to attract experts     purpose for funds & they         in place                         info material on
administrations               therefore informed &                  Capacity in terms of         monitor & demand                    Civil society to raise       decentralization basic
                              quicker service delivery           personnel, facilities,           accountability                   public awareness plus            services in our local
                                More attention is paid to       increased costs of                  Being smaller units they     gov’t.                           languages
                              local issues in discussion         supervision                      are easier to supervise &                                            Develop a national
                              making                                Corruption is easier to      follow up                                                         outlook & standards
                                                                 detect in terms of                  Could be used to find
                                                                 investigation                    out whether leaders’
                                                                    Civil society reg’l          declared wealth is correct
                                                                 imbalances
                                                                    Corruption spreads
                                                                 increased costs for anti-
                                                                 corruption agencies
                                                                    Reduction of
                                                                 nationalism
Instead of government           Promotion of home                  Little capacity by              No corruption in               Government has                    If possible, WB should
residences encouraging to     ownership in the spirit of         individuals to build home        allocation of houses             already divested itself from       give a soft loan to go into
build their own houses        shelter                               Private builders who            No costs in inflated         provision of houses                the housing industry
                                Equity in home                  may lose income                  construction & rents               Establish a revolving           whereby government
                              ownership since more                  Construction of                                               fund to government                 would guarantee the
                              people are likely to benefit       substandard houses                                                servants to borrow & build         payment, payments for civil
                              from say a revolving fund             Corruption resulting                                          houses                             servants
                                Prevention of culture           from the use of build &                                             Groups should pull
                              that values property               finish quickly                                                    together resources for the
                                                                    Peer pressure                                                 construction of low &
                                                                                                                                   middle for relatively low
                                                                                                                                   income groups
Monetization of senior           Increased transparency           Loss corruption since             No corruption since           Government has
officers’ facilities             Management of the              what was being provided            what was being provided        already monetized all the
                                budget easier & definite         physically is now part of          physically is now part of      entitlement due directors &
                                   9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                                 UGANDA: CIVIL SERVICE REFORM

     Reform Proposals               Anticipated Benefits                 Anticipated Risks                   Anti-Corruption             Steps leading to Action:        Where the Bank Can Assist
                                                                                                              Contribution             Government, Civil Society,
                                                                                                                                               Core Group
                                                                      the salary                          the salary                     above
Improve the Civil Service             Increase efficiency &            Having a pay being                 Reduce petty corruption                                         Provide basic office
compensation system                morale                             related to cost of living for         Increased transparency                                        facilities & equipment
                                      Curb petty corruption          the minimum wage                                                                                        Provide funds for
                                      Increase tax base                                                                                                                   mortgage & hire purchase
                                      Improve standards of                                                                                                                for personal basic needs
                                   living for employees & their
                                   dependants
Redressing public complaints          Improved social                Increased costs                    Increases fear of                  Establishment of a            Fund the surveys
regarding service quality          economic well-being                Increased complaints             exposure                           mechanism to handle               Service delivery
                                      Good service delivery          Establish standards for            Increased efficiency &          complaints                      surveys
                                      Increased delivery of        service delivery                    effectiveness                         Continue service              Monitoring surveys
                                   value for money                    Benchmarks for                     Improved economy                delivery services                 Awareness raising of
                                                                    performance assessment                                                    Monitor performance of      the surveys & remedies
                                                                                                                                           service Core Group
                                                                                                                                              Ensure the enforcement
                                                                                                                                           & implementation of the
                                                                                                                                           proposals & make follow-
                                                                                                                                           up through meetings, etc.
Measures to encourage              Exposure of corruption            Malicious reporting                  Increase transparency            Develop ways of           
whistle-blowing                  cases                              causing a lot of work to                Increase the fear of          protecting whistle-blowers
                                   Improved service                investigators plus                    being caught                        Increase preventive
                                   Increased government            increased costs                                                        transparency regulations
                                 revenue                              Victimization of                                                       Media to take the lead
                                                                    innocent people who end                                                in exposure & education
                                                                    up leaving the public                                                     Criminalize exposure of
                                                                    service                                                                informants
                                                                      Delays in service
                                                                    delivery
                                   9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                         UGANDA: Prioritizing Problem Areas

 Problem      Who benefits?            Who loses?             Actions Already Taken                                       Actions to be taken                                     Expected
                                                                                                                                                                                  outcomes
                                                                                                     Government                    Civil Society            Team
Law Enforcement
Weak law          Corrupt             The public              Law reform through                 Further                        Awareness            Put pressure           One year:
enforcement     public officials       Individuals          amendment of some laws, e.g.         strengthening of law           raising                on Gov’t to               A more suitable
systems
                (rent seekers)       who are forced to       Prevention of Corruption Act,        enforcement agencies              Strengthening      implement what         system of laws to
                  Criminals in      pay bribes              Penal Code, Leadership Code          through training,              of NGOs                has not yet been       fight corruption in
                society                Victims of              Creation & strengthening of      payment of adequate            individually &         done                   place
                                     Corruption              institutions, e.g. IGG,              salaries, provision of         through                  Individual      
                                       Government           Department of Ethics &               facilities, e.g. vehicles,     coordination with      team members to         On-going:
                                       Donors &             Integrity, DPP, etc.                 computers                      each other             implement their         Improved
                                     investors                  Legal Sector Capacity              Bringing high profile          Repressing         respective           efficiency of the law
                                                             building                             cases to successful            corruption by the      assignments          enforcement
                                                                Increased salaries for law       conclusions through            media, religious         Co-ordinate       institutions
                                                             enforcers, e.g. Magistrates,         prosecution                    & cultural leaders     more with civil         Public
                                                             Judges, State Attorneys                Review by                   & institutions         society              Confidence in the
                                                                Strengthening of Parliament      Parliament & the                                                           law enforcement
                                                                Media Training, freedom of       execution of some of                                                       systems
                                                             press                                the laws that have not                                                        Increased
                                                                Local council involvement in     yet been reformed, e.g.                                                    investment in local
                                                             monitoring the expenditure of        Leadership Code,                                                           support
                                                             public funds through legislation     Auditor General, IGG,                                                         Increased public
                                                                Prosecution of high profile      Procurement system                                                         awareness through
                                                             cases, Commission of Inquiry           Awareness raising                                                       education
                                                             into the police                      by Judicial Service
                                                                                                  Commission, IGG, etc.
                                      9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                          UGANDA: Prioritizing Problem Areas

  Problem          Who benefits?          Who loses?            Actions Already Taken                                     Actions to be taken                                       Expected
                                                                                                                                                                                    outcomes
                                                                                                      Government                  Civil Society              Team
Passive, weak           Government         Government &       Constitution in place has put        Build better working        Build better           Encourage              Well informed
civil society –      officials            other leaders       conducive atmosphere in place        relations with media:        working relations        gov’t to get more       society will expose
civil society
                        Criminals                              More NGOs are being               lunch with agencies,         with Anti-               involved in             corruption & fight it
that can
question the            Corrupt                              formed                               discuss issues &             corruption               creating civil
conduct of           people                                     Special interest groups in        information                  agencies                 society & work
public officials        Other                                parliament                              IGG: Civil society          Lunch with           with it
                     delinquent                                 Formation of Local councils       should take over the         agencies &
                     people                                                                        agenda (tell them we         discuss issues &
                                                                                                   want to know)                information
                                                                                                      Build better                Education:
                                                                                                   relationship with the        ethics component
                                                                                                   civil society in general     in elementary
                                                                                                      Use media & local        schools, assist
                                                                                                   councils to deliver          youth
                                                                                                   government programs.         organizations in
                                                                                                                                getting organized
                                                                                                                                (focused),
                                                                                                                                computers in
                                                                                                                                schools with
                                                                                                                                access to internet
                                                                                                                                   NGO: Civic
                                                                                                                                Education
                                  9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                  UGANDA: Prioritizing Problem Areas

 Problem        Who benefits?         Who loses?        Actions Already Taken                                   Actions to be taken                                   Expected
                                                                                                                                                                      outcomes
                                                                                             Government                 Civil Society            Team
Corruption in      Police            Citizens          Results from national              Pay Police well &            Media                Speed               Less crimes &
Police force       Criminals         Government     integrity survey                    train them                    highlight news of     implementation        bribery
                   Wrong-doers       Business          On-going commission of             Equip Police with         police                of government
                                                      inquiry in police                   necessary tools &             misconduct; raise     recommendation
                                                         Prosecution of the Police       logistics                     awareness about       s
                                                      officers caught in corrupt acts        Educate them              public                   Implement
                                                                                          especially in regard to       expectations of       recommendation
                                                                                          human rights                  police, follow        s commission of
                                                                                             Build adequate            progress &            inquiry
                                                                                          barracks for the Police       report; broadcast        Seek
                                                                                          force                         specific TV &         technical &
                                                                                                                        radio (in             financial
                                                                                                                        partnership with      assistance from
                                                                                                                        Government);          donors
                                                                                                                        Civil Society
                                                                                                                        Community
                                                                                                                        policing
                                                                                                                        involvement,
                                                                                                                        campaign to
                                                                                                                        publicize
                                                                                                                        success;
                                                                                                                        Individuals &
                                                                                                                        business’
                                                                                                                        encourage them
                                                                                                                        to come forward
                                                                                                                        an report abuses
                                  9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                       UGANDA: Prioritizing Problem Areas

 Problem      Who benefits?           Who loses?            Actions Already Taken                                         Actions to be taken                                          Expected
                                                                                                                                                                                       outcomes
                                                                                                   Government                      Civil Society               Team
Weak               Corrupt           Tax                     Procurement review                 Minister of Finance             Media: Create            Speed up           1 year:
procurement     businessmen         payer/donors               Draft bill                      must consult with                  demand for action       implementation              Procurement free
systems                                                                                       stakeholders, business                                                              from corruption
                    Corrupt            Ugandan                 Study ITC (released data                                                                       Prompt
                Government          people (poor            broadly)                            people, civil service, anti-                               government
                officials           people do not get                                           corruption agencies                                    
                                                               Prosecution high-ranking                                                                       Talk to Minister
                   Minister of     services)               officials                              Ensure                                                 of Finance
                Finance (hold         Government              Cancelled tender awards
                                                                                                implementation of                                             Write a
                power)                                                                          procurement process                                        judgement to
                                                               Procurement company being
                                                            reviewed
                                                                                                   Parliament must pass                                   present to relevant
                                                                                                the bill                                                   authorities
                                                               Business Plan developed
                                                                                                   Ensure transparency                                       Seek technical
                                                                                                & accountability in                                        & financial
                                                                                                programs (share                                            assistance from
                                                                                                accountability)                                            donors to
                                                                                                   Support the                                            implement program
                                                                                                procurement process with
                                                                                                training & equipment
                                9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                UGANDA: Prioritizing Problem Areas

 Problem        Who benefits?     Who loses?         Actions Already Taken                                      Actions to be taken                                   Expected
                                                                                                                                                                      outcomes
                                                                                           Government                  Civil Society              Team
Public Procurement
Procurement                                            Task force                         Anti-corruption             Publicize the           Ensure that    Within One Year:
laws &                                               recommendations for review of       agencies to agree on        laws & regula-            anti-corruption
regulations                                          procurement laws, regulations       recommendations to          tions in media            agencies meet &   Reformed public
                                                     & systems have been                 cabinet                        Raise &               make recommen-    procurement system
                                                     presented to Ministry of                                        stimulate debate          dations
                                                     Finance
Evaluation                                                                                Total value of the            To nominate            Make           Transparent & fair
process                                                                                contract for the same           & vet Evaluation        proposal to       evaluation process
                                                                                       goods & services to be          Members                 government No.
                                                                                       audited as the same                                     1 above
                                                                                       contract to avoid audit
                                                                                       scrutiny
                                                                                          Evaluation
                                                                                       committee to be
                                                                                       manned by
                                                                                       professionals of
                                                                                       integrity who have
                                                                                       been vested by
                                                                                       respective professional
                                                                                       organizations
                                                                                          Publicize evaluation
                                                                                       results
Assess                                                                                    More weight should             Identify &             Recommend     Within One Year:
experience of                                                                          be given to individual          publicize the           this to be
competing                                                                              professional                    experience &            incorporated in   Good consultancy
firms                                                                                  experience than the             qualifications of       the procurement   services
                                                                                       firm in the evaluation          individuals &           regulations
                                                                                       criteria                        firms in their
                                                                                                                       respective fields
                                       9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                        UGANDA: Prioritizing Problem Areas

 Problem         Who benefits?             Who loses?         Actions Already Taken                                      Actions to be taken                                        Expected
                                                                                                                                                                                    outcomes
                                                                                                      Government                  Civil Society              Team
Hidden costs                                                                                        Encourage lump                 Highlight             Pressure           Clear & transparent
in tenders &                                                                                     sum contracts                    problem in the         Government to         tenders & contracts
contracts
                                                                                                    Costs not revealed           hidden costs in        solve problem in
                                                                                                 in the financial                 the contracts &        the Procurement
                                                                                                 proposal to be done by           tenders in media       regulations
                                                                                                 the bidder
Lack of               Corrupt             The public        Good political will to change          Integrate both              Lobby gov’t to         Monitor the        One year:
integrated         officials running       The             the system                             donor & Gov’t funds for      improve system           progress of inte-          ruled integrated
accountability
                   donor funded          government           Auditor General’s bill is to        an entity/ agency at            Encourage            grated Financial        internal accounting
& auditing of
both               projects                Those who       tabled in Parliament to make           least for the purposes       promotion of             management              system
government &          Corrupt           are to receive     the institution more                   of accountability            professional             system & ensure       By June 2000
donor funds        officials in          services           independent                               Auditors to look at      associations,            that this is within        improved internal
                   government              The donors        Training of value for money         both accountabilities        such as district         the national            & external audits &
                   who know the            Economy         audits is on-going with the            documents from               internal auditors        strategy                transparent
                   donor funds                              Auditor General staff                  donors & gov’t when          to pressure &                                    accountability
                   may be used                                Commitment system of                carrying out the audit       advise gov’ts to
                   when account-                            accounting for gov’t funds is             Support efforts for      change system.
                   ing for govern-                          already being implemented so           external audit
                   ment funds es-                           that no domestic arrears                  Strengthen the
                   pecially when it                         emerge at the end of the year          internal audit in every
                   comes to value                           (cash & internal debt                  entity/agency instead
                   for money au-                            management).                           of centralizing internal
                   dits. The corrupt                                                               audit at the treasury
                   officials in the                                                                dept only
                   private sector                                                                     Make the internal
                   who may                                                                         audit & external audit
                   benefit from                                                                    completely
                   this.                                                                           independent of the
                                                                                                   activities they are to
                                                                                                   audit
                                    9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                        UGANDA: Prioritizing Problem Areas

 Problem       Who benefits?            Who loses?            Actions Already Taken                                       Actions to be taken                                         Expected
                                                                                                                                                                                      outcomes
                                                                                                      Government                  Civil Society                Team
Financial Management
Lack of ac-        Corrupt              Disadvantage         Gov’t has introduced cash             Ensure that                   Lobby                  Work with        One year:
countable &      individuals          d regions             budget management system as            budgetary process &            government to            gov’t to improve        By June 2000
budgetary          Politically          The economy       a method of prioritizing               monitoring obey rules          allocate                 prioritization        improved
process          favoured groups         Lack of           resource allocation                    of public expenditure          resources                process in the        accountable &
                 & regions of the     service delivery         This is also monitored             management                     transparently & in       budgeting             prioritized budgetary
                 country              to the population     through the commitment                    Integrated financial       prioritized areas                              process
                                                            system of payment already              arrangement is put in
                                                            introduced                             place so that transac-
                                                                                                   tions are recorded
                                                                                                   once & can thereafter
                                                                                                   be followed up in the
                                                                                                   system
Lack of            The corrupt         The Gov’t             Training programs in                  ICPA(U) to be                Press for                Urge ministry         Proper
capacity in        The private         The service        financial mgmt for local leaders       strengthened                   more quality work        of finance to re-       accounting
financial        sector               receivers             in progress                               Dispute resolution         from accountants         solve the dis-          regulations, ethical
management       counterparts           The economy           Continuing professional            between certified                                       putes in the            standards &
at both cen-       The                                     training for the few accountants       public accountants &                                    accountancy             qualified staff
tral & local     suppliers                                  in the country is on under             chartered secretaries                                   profession
gov’t levels                                                capacity building project &               Train accountants &
                                                            Institute of Certified Public          auditors
                                                            Accountants of Uganda                     Encourage districts
                                                            (ICPAU)                                to share the services
                                                               A statute in place to              of professional
                                                            regulate the accountancy               accountants & auditors
                                                            profession in the country &
                                                            adhere to professional ethics
                                        9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                              UGANDA: Prioritizing Problem Areas

 Problem         Who benefits?              Who loses?             Actions Already Taken                                         Actions to be taken                                      Expected
                                                                                                                                                                                          outcomes
                                                                                                          Government                    Civil Society                Team
Lack of ade-            Corrupt            The public              Internal audit department           Establish & streng-          Lobby Gov’t to            To monitor the   One year:
quate                officials who          Individuals          has been set up in Treasury          then internal audit            improve the                progress of the     By 2000:
internal audit       can not easily       who are forced to       with some skeleton staff to look     depts in all ministries &      system of                  IFMs & ensure           Improved
system in            be monitored         pay bribes              at the whole government as an        local gov’t authorities        auditing &                 entities are          external & internal
Government           through audits         Victims of           entity                                  Update public              monitoring                 clearly defined       audits
as an entity         because of their     corruption                                                   financial regulations &        controls                   with clear
& in each            inadequacy             Gov’t                                                     laws                             NGOs to be              missions for IFMs
agency as                                   Donors &                                                     Hire private audit         mobilised to               to be properly
“entities                                 investors                                                    firms to audit for gov’t       monitor more of            implemented
themselves”                                                                                            over short term as             the gov’t
                                                                                                       external auditors              programs &
                                                                                                                                      report to gov’t
Financial Management
Lack of              Corrupt               The public            Government introduction of           Ensure that                      To lobby Gov’t        Work with         One year:
accountable        public officials         Individuals        public expenditure                     budgetary process                for more service       Gov’t to improve          Improved
& prioritized      through                who are forced to     management system as a tool            obeys the rules of               delivery &             the prioritizing        accountable &
budgetary          subverted              pay bribes            for prioritization of resource         public expenditure               monitoring of          process in              prioritized budgetary
process            expenditures on          Victims of         allocation                             management & meet                gov’t projects         budgeting               process in gov’t
tailored to        unprioritized          corruption               Introduction of performance        the entity’s goals &                                       Lobby                 Ensure transpar-
the entity         programs                 Government         audit by the auditor general &         objectives                                              Parliament not to       ency in allocation of
missions &           Their                 Donors &           the private firms that may carry         Stick to prioritized                                 pass budgets            resources to public
goals              counterparts in        investors             out the audit on his behalf            gov’t programs in for-                                  that aren’t             sector programs
                   the private                                                                         mulating the budget &                                   tailored to the           Improved service
                   sector such as                                                                      set up monitoring                                       missions                delivery
                   suppliers                                                                           mechanisms at all                                          Clear
                                                                                                       levels including the                                    missions & goals
                                                                                                       use of NGOs                                             of the entities
                                    9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




                                                                             UGANDA: Prioritizing Problem Areas

 Problem     Who benefits?              Who loses?                Actions Already Taken                                       Actions to be taken                                     Expected
                                                                                                                                                                                      outcomes
                                                                                                          Government                  Civil Society             Team
Training &        Corrupt gov’t           The public            Some training of the district           Institute clear             Work with ac-         Finalize              Improved training
capacity       officials exploit-          Individuals         accounts staff which is still on-       grading &                     counting & other      framework &             capacity building
building       ing the ignor-           who are forced to       going                                   remuneration pro-             related profes-       seek dialogue           expected by June
               ance of the              pay bribes                Some profession continuing           cedures of accoun-            sional groups &       with nat’l              2000
               public                      Victims of          education under ICPA(U) &               tants, clerks, etc.           bodies to im-         professional
                  Their                corruption              some exams introduced to                   Encourage the             prove work &          bodies & asso-
               counterparts in             Gov’t               qualifying accountants &                introduction of ethical       professional          ciations to
               private sector              Donor &             auditors in Uganda under the            standards within the          ethics by report-     resolve disputes
                                        investors               Accountants Statute 1992                accounting profession         ing those who            Awareness
                                           Untrained staff                                             & these should be self        violate the rules     training seminars
                                        who may be                                                      regulating                                          on financial mgmt
                                        punished for just                                                  Resolve the dispute                             to be encouraged
                                        their ignorance of                                              between Certified
                                        the facts in                                                    accountants &
                                        financial                                                       chartered secretaries
                                        management                                                      so that accountancy
                                                                                                        profession takes firm
                                                                                                        root in Uganda
                                                                                                           Encourage more
                                                                                                        training
                                                                                                           More computers &
                                                                                                        equipment required to
                                                                                                        implement fully the
                                                                                                        IFMS
                              9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




    Environmental Factor                  Current Situation                                     Reform Strategy                                 Responsibility

                                                                                                                                      Govt.   Stake-    Civil     Others
                                                                                                                                              holders   Society
                                   For purpose of control, Manifests are         Information as on manifests is to be relayed in
(i) Cargo Processing            widely used on all goods coming by water,       advance from the points of entry to points of final
                                air, land & rail. Since manifest detailing      clearance or exit throughcomputer based VSAT
Cargo Control                   vehicle numbers, imports, description of        System.
                                goods, clearing agent & quantity (by              Through the ASYCUDA System, the control
Processing of Manifests         containers or Kilos, etc.) are raised at        through manifests is to be enhanced
                                entry points for goods proceeding inland
                                for final clearance. Such manifests are
                                forwarded to inland offices of final
                                clearance or to points of exit in case of
                                transit goods through official means.
Selection of Carriers to be        Verification currently                        The staff are being trained in areas of RISK
inspected                          Selection for inspection of carriers is     Assessment
                                not very systematic & well focused                Analysis based on routing of goods, nature of
                                                                                goods, history of importers, suppliers & clearing
                                                                                agents.
                                                                                  Data Bank that matches vehicle registration
                                                                                numbers as on registration cards & physical
                                                                                particulars such as engine & chassis numbers is
                                                                                being developed.
                                  9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




    Environmental Factor                        Current Situation                                       Reform Strategy                                    Responsibility

                                                                                                                                                 Govt.   Stake-    Civil     Others
                                                                                                                                                         holders   Society
Transport of Cargo to warehouse          All goods to be cleared inland whether          Step up supervision to ensure that raising of
                                      for warehousing or direct into home               manifests & reconcilliations arising of exceptional
                                      consumption are from the border                   reports are done.
                                      controlled in a manner described under              Appoint officers for the above so that they are
                                      processing of manifests above                     accountable.
                                         Goods from the border are directed to           Network warehousing operations & require bond
                                      inland Container Depot (ICD) where they           keepers to be connected to the network for controlling
                                      wait until Longroom procedures                    of goods into & out of bonded warehouses.
                                      procedures are complete
                                         Some forms of manifest after
                                      Longroom procedurs are raised for
                                      bonded warehouses concerned. Officers
                                      at these bonded warehouses confirm
                                      receipt of the goods & both ICD &
                                      Longroom warehousing section in the
                                      Longroom are notified.
                                         Reconciliation between records prior to
                                      release of goods from Longroom & ICD to
                                      bonded warehouse is done daily &
                                      exceptional reports, if any, raised for quick
                                      follow up of such consignments.
Processing of Cargo in Transit           Cargo manifest are raised at entry               The Convoy system to be strengthened through
                                      points as described above under                   improved communicatIon by VSAT
                                      processing of manifests                              Goods & documents to be handed over to the
                                         Sensitive goods are physically                customs officers in the Following transit country
                                      escorted up to points of exit.                       Bond securities involved at entry points to be
                                         There are designated transit routes           retired against landing certificates authenticated by
                                                                                        the customs officers, & stamps as officially advised
                                                                                        by the next transit/neighboring countries
                                                                                           HQ of transit country to exchange information on
                                                                                        transit cargo, exporters & re-exports with the HQ of
                                                                                        the next county. This is to avoid possible connivance
                                                                                        by customs officers at entry/exit points of the two
                                                                                        neighboring countries
                                    9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




     Environmental Factor                        Current Situation                                      Reform Strategy                                     Responsibility

                                                                                                                                                  Govt.   Stake-    Civil     Others
                                                                                                                                                          holders   Society
     Declaration & Payment             Clearing agents make customs entries            Through ASYCUDA plans are underway to start
                                      which are processed through customs              self assessment beginning with the Large
      Submission of Customs          Longroom & taxes calculated by a clearing        Companies.
    Declarations to Banks based       agent are either confirmed taxes, customs          The banks are through EDI to advise customs of
    on Self Assessment                issues a Bank Payment Advice to                  payment of taxes against which information goods
                                      importer.                                        are released.
                                        Taxes are paid to the bank by the
                                      clearing agent or the importer.
                                        He advises customs of the payment &
                                      an official receipt is issued & goods
                                      released.
Payment of self assessed duties         Same as above                                     Same as above
& taxes
RELEASE OF CARGO                          Due to fear of mis-description of goods         Risk assessment based techniques are being
                                        & loss of revenue even duty the free             developed so as to free attention on less risk goods &
Release of Cargo not selected for       goods are currently sighted.                     to have more focus on high risk goods
inspection
Release of Cargo after inspection        Inspection/Verification can take place           As above
                                      either before or after Longroom processes
                                         Verification/Inspection is done against
                                      declaration
                                         When physical goods tally with entered
                                      particulars goods are released
                             9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




    Environmental Factor                   Current Situation                                         Reform Strategy                                   Responsibility

                                                                                                                                             Govt.   Stake-    Civil     Others
                                                                                                                                                     holders   Society
Classification & Valuation           Valuation currently in issue is Brussels         Establish valuation & classification units at
                                 Definition of Value (BDV)                           customs station & regional levels
                                     Currently training in GATT Valuation is          Train staff in these two technical areas
                                 on going for implementation of GATT                   Increase contact with World Customs
                                 Valuation next year (2000)                          Organization for updates in these two areas.
                                     There is a section under Technical               Use internet for determination of prices in export
                                 division = Customs Headquarters to deal             markets.
                                 with both policy & technical matters                  Develop legislation allowing use of electronically
                                 relating to valuation & classification              generated information as a basis of refuting the
                                 including training of staff in this area            declared value by the importer
                                     Have developed a value guideline
                                 (Valuation Data Bank) which is resorted to
                                 if the values cannot be determined basing
                                 on the import document
Assessment of Taxes                  Declaration/preparation of customs               Adoption of ASYCUDA for quick & accurate
                                 entry is by a clearing agent appointed by           assessment of taxes
                                 the imported/exporter
                                     Determination/assessment of taxes is
                                 done by Longroom based officers
                                 depending on the availed import
                                 documents and/or verification details in
                                 case of pre-verified goods
(ii) ENFORCEMENT                     Gathering of information is mainly              Strengthen the above arrangement & also enter
                                 through Investigation Division using                some bilateral arrangement with countries we mainly
                                 mainly Regional Intelligence Liaison office         deal within terms of imports & exports
                                 (RILO) & sharing this information in order
                                 to focus on particular importers &
                                 exporters
                                  9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




    Environmental Factor                       Current Situation                                        Reform Strategy                                     Responsibility

                                                                                                                                                  Govt.   Stake-    Civil     Others
                                                                                                                                                          holders   Society
Intelligence Operations                Apart from information obtained from             Develop both locally & internationally informer
                                    Investigation Division or direct from other        system/network.
                                    Customs Administrations or                           Develop a well managed reward system.
                                    Security/Enforcement agencies in day to              Develop proper Co-ordination with other
                                    day operation; there is always intelligence        enforcement agencies to avoid wastage of resources
                                    information gathered                               & leakage of valuable information
                                       There is an informer system & any
                                    body giving information that leads to
                                    recovery of taxes is paid 10% of taxes
                                    recovered
Risk Analysis Selection of             Currently risk analysis is as said               Develop a comprehensive profiling programme for
Consignment & care for              earlier, being developed. However, goods           routing, nature of goods, history of importer, supplier,
inspection & investigation          on which there are attempts to evade               transporter, clearing agent, new practices, etc. for
                                    taxes, importers with poor tax paying              preparation of effective implementation of Risk
                                    culture, under-declaration history, etc. are       analysis technique
                                    subjected to deliberate checking them                Train staff in risk analysis
                                    than others                                          Liaise closely with other enforcement/intelligence
                                                                                       agencies
Selection of Cargo for physical        As above said, most goods tend to be             As above
inspection                          physically verified 100% for fear of mis-
                                    description, low taxes & other mal-
                                    practices. This, however, delimits
                                    facilitation of trade
Post Release Audits                    This section of Post Audit is currently in        Train staff in Post Audit work
                                    place but with a small number of staff                Equip the section
                                       Focus has mainly been on company                  Expand the number in this section after their
                                    with relationships & therefore transfer            training for a wider coverage
                                    pricing                                               Focus on those goods, importers, suppliers, etc.
                                                                                       as may have been determined through risk analysis
                                                                                       technique
                                                                                          Liaise closely with investigation & Intelligence
                                                                                       Units
                                     9th International Anti-Corruption Conference (IACC), 10-15 October, 1999, Durban, South Africa




    Environmental Factor                         Current Situation                                       Reform Strategy                                 Responsibility

                                                                                                                                               Govt.   Stake-    Civil     Others
                                                                                                                                                       holders   Society
Anti-Smuggling Operations                 Smuggling is on goods coming by rail,           Equip Anti-smuggling personnel with modern
                                       water, land & air. It is, however, rampant       speedy boats well equipped with communication,
                                       on water (on Lake Victoria). Methods of          among others
                                       control as under transit, warehousing,              Liaise with other countries sharing the lake for
                                       manifests earlier outlined have limited          joint operations
                                       smuggling on goods coming by land, air, &
                                       rail.
Sale or Destruction of Confiscated        Goods seized are either forfeited or             Strengthen the law on forfeiture for compliance
Goods                                  penalties/fines as prescribed by the law           purposes
                                          Goods not claimed in a given period of
                                       time are advertised for public auction, sold
                                       by private treaty if they are of perishable
                                       nature
Recovery of Arrears                       There is currently a Task Force in               Strengthen the law regarding recoveries
                                       place to collect arrears. In case of bonded          Minimize release of goods prior to payment of
                                       goods, arrears are collected from the              taxes through which such a means may accrue &
                                       guarantors                                         improve qualitatively the import processing
                                                                                          procedures like valuation
                                         valuation

				
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