Every 12 months, an IMF team visits Uganda to evaluate its economy under Article IV agreements. The team collects financial data, meets with local leaders, and reports its findings to the IMF Executive Board for discussion. Still, the Fund says increasing revenue collection and restraining public spending will be essential to rebuilding fiscal buffers. Directors stressed the need for stronger budgetary discipline, tighter controls on supplementary spending, improved spending efficiency, and enhanced public financial management. Dr Emmanuel Erem, a Research Fellow at the Economic Policy Research Centre (EPRC), believes that Uganda’s fiscal challenge requires action on both sides of the budget.