MAKERERE UNIVERSITY

COLLEGE OF BUSINESS AND MAANGEMENT SCIENCES

SCHOOL OF ECONOMICS

COURSE UNIT: FIELD ATTACHMENT

BY
RAFAA ALNOOR ALTOOM
FDLALMOWLA 23/X/27950
2300727950

Field Attachment Report: Bridging Theory and Practice in Arts in Economics

at Uganda's Ministry of Finance, Planning and Economic Development

Name:RAFAA ALNOOR ALTOOM FDLALMOWLA Signature:

Field Attachment Report: Insights from Internship at the Ministry of Finance, Planning and
Economic Development

Author:RAFAA ALNOOR ALTOOM, Makerere University Student

Dates of Internship: 14th July, 2025 – 29th August, 2025

1. Declaration

I, RAFAA ALNOOR ALTOOM FDLALMOWLA, hereby declare that this Field Attachment Report is
my original work and has not been submitted to any other institution for any academic award. All sources
of information, citations, quotations, and references to other people's ideas or work have been duly
acknowledged. This report is a true reflection of my internship experience at the Ministry of Finance,
Planning and Economic Development, Uganda.

2. b) Approval

This report reflects RAFAA ALNOOR ALTOOM FDLALMOWLA’s originality to the work
carried out at the Ministry of Finance Planning and Economic Development under my
supervision. I approve it for submission to the School of Economics under the College of
Business and Management Sciences at Makerere University Kampala.

ACADEMIC SUPERVISOR:………………………….

SIGNATURE:…………………………………………..

DATE:………………………………………………….

FIELD SUPERVISOR:…………………………………

SIGNATURE:…………………………………………..

DATE:…………………………………………………..

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2. Acknowledgement

I extend my sincere gratitude to everyone who contributed to the successful completion of this field
attachment.

First and foremost, I am profoundly indebted to my dedicated supervisor, Mr. Nicholas Kwehayo, Senior
Economist at the Ministry of Finance, Planning and Economic Development. His exceptional guidance,
unwavering support, and commitment to enhancing my skills throughout the internship were invaluable. I
particularly appreciate his mentorship in the intricate areas of tax policy and tax policy impact evaluation,
which significantly deepened my understanding and practical application of economic principles.

My appreciation also goes to the esteemed lecturers of Arts in Economics at Makerere University. The
robust theoretical foundation and analytical skills imparted by them were instrumental in enabling me to
navigate and excel in the real-world complexities of the workplace, equipping me to handle the challenges
and responsibilities encountered during this attachment.

Finally, I would like to thank the entire staff of the Ministry of Finance, Planning and Economic
Development for their welcoming environment, willingness to share knowledge, and for making my
internship a truly enriching and memorable experience.

3. Executive Summary

This report details the insights gained from a seven-week field attachment at the Ministry of Finance,
Planning and Economic Development (MoFPED), Uganda, from 14th July, 2025, to August 29, 2025. As
an economics student from Makerere University, I was attached to the Tax Policy Department, primarily
focusing on revenue analysis and forecasting. My duties involved report writing for various high-level
meetings, analyzing past revenue outturns, and contributing to policy discussions, including tax
expenditure evaluations and debt sustainability.

Key lessons learned include the critical application of macroeconomic theories, particularly in tax policy
and impact evaluation, and the enhancement of practical skills in report writing and data analysis. I gained
hands-on experience in translating academic knowledge into real-world solutions for fiscal policy
challenges. The internship provided invaluable exposure to the operational dynamics of a key government
ministry, fostering relationships with potential employers and reinforcing corporate ethics and
professionalism.

The primary challenge encountered was the limited duration of the internship, which constrained the

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depth of exposure and comprehensive learning that could be achieved.

In conclusion, the field attachment was an exceptionally beneficial experience, bridging the gap between
theoretical learning and practical application in public finance. It significantly contributed to my
professional development and understanding of economic governance. Recommendations include
extending the duration of future internships to allow for more in-depth engagement and integrating more
practical application-focused workshops and seminars into the university curriculum to better prepare
students for professional environments.

4. Table of Contents

● 1. Cover Page
● 2. Declaration….......................................................................................................pg.1
● 3. Acknowledgement……………………………………………………………....pg.2
● 4. Executive Summary…………………………………………………………….pg.2-3
● 5. Table of Contents……………………………………………………………….pg.3-4
● 6. Lists of Figures………………………………………………………………….pg.4-5
● 7. Lists of Acronyms/Abbreviations……………………………………………...pg.5
● Main Report
○ Chapter One: Introduction
■ Introduction…………………………………………………………………….pg.5-6
■ Background of the Field Attachment…………………………………………...pg.6
■ Background of the Organization of Field Attachment (Ministry of Finance, Planning and
Economic Development, Uganda)
■ Nature of Business and Operations………………………………………..pg.6-7
■ Vision………………………………………………………………………pg.7
■ Mission……………………………………………………………………..pg.7
■ Mandate…………………………………………………………………….pg.7
■ Key Objectives……………………………………………………………..pg.7
■ Organizational Culture…………………………………………………….........pg.7-8
■ Internal Gender Distribution in the Ministry of Finance Planning and Economic
Development…………………………………………………………………….pg.8
■ The Structure of the Organization……………………………………………….pg.8-9
■ The Main Activities of the Organization………………………………………...pg.9-11
○ Chapter Two: Student's Experiences

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 ■ Position Occupied in the Organization… .............................................................pg.11
■ Duties and Responsibilities……………………………………………………...pg.11-13
■ Supervision Levels and Relationship with Supervisor……………......................pg.13-14
■ Work Team and its Composition………………………………………………...pg.14
■ Working Relationship Among Team Members………………………………….pg.14
■ Authority Levels to the Student…………………………………………………..pg.14
○ Chapter Three: Evaluation of Field Attachment
■ Level of Accomplishment of Duties and Responsibilities
Assigned………………………………………………………………………….pg.14-15
■ New Knowledge and Skills Gained in Each of the Duties and
Responsibilities…………………………………………………………………...pg.16-17
■ Relatedness of University's Taught Programmes to the Field of
Work………………………………………………………………………………pg.17-18
■ Challenges Faced………………………………………………………………….pg.18
■ Benefits Derived from Field Attachment/Internship
■ Hands-on knowledge…………………………………………………………pg.18
■ Relationships with potential employers………………………………………pg.18-19
■ Ethical building……………………………………………………………….pg.19
■ Adequacy in University's Preparing the Student for Field
Attachment………………………………………………………………………...pg.19
■ Preparedness of the Agency to Receive and Manage Students for Field
Attachment………………………………………………………………………...pg.19-20
○ Chapter Four: Conclusions and Recommendations
■ Conclusions………………………………………………………………………..pg.20
■ Recommendations…………………………………………………………………pg.20-21
● Reference…………………………………………………………………………………....pg.21-22
● Appendices………………………………………………………………………………….pg.22
○ Appendix 1: New and Revised Policy Brief_ Restoring Budget Credibility in the U.S. Federal
[Link]
○ Appendix 2: Pomeranz_Impact-[Link]

5. Lists of Figures

Figure 2.1: Data Analysis on revenue for previous Financial Years [Page 13]
Figure 3.1: Certificate of participation in the IMF workshop [Page 15]

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Figure 3.2: Photo of me completing an assignment during working hours. [Page 16]

6. Lists of Acronyms/Abbreviations

AIA: Appropriations-in-Aid
BOU: Bank of Uganda
CMA: Capital Markets Authority of Uganda
GDP: Gross Domestic Product
IMF: International Monetary Fund
MoFPED: Ministry of Finance, Planning and Economic Development
NPA: National Planning Authority
NTR: Non-Tax Revenue
OECD: Organization for Economic Co-operation and Development
SNAP: Supplemental Nutrition Assistance Program
UBOS: Uganda Bureau of Statistics
UDBL: Uganda Development Bank Limited
UGX: Ugandan Shilling
UPHL: Uganda Property Holding Limited
URA: Uganda Revenue Authority
US: United States
VAT: Value Added Tax
Main Report

Chapter One: Introduction

Introduction

This field report provides a detailed account of my internship experience at the Ministry of Finance,
Planning and Economic Development (MoFPED) in Uganda, undertaken from 14th July, 2025, to August
29, 2025. It encapsulates the practical insights gained, the theoretical knowledge applied, and the
professional development achieved during my attachment as an economics student. The report
systematically presents the background of the field attachment, an overview of the host organization, my
specific experiences within the Ministry, an evaluation of the internship's impact, and culminates with key
conclusions and actionable recommendations for future programs and academic preparations. It aims to
offer a comprehensive understanding of the operational environment of public finance management in
Uganda
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and the crucial role played by the Ministry in shaping the nation’s economic trajectory.

Background of the Field Attachment

Field attachment, often referred to as an internship, is an integral component of academic training

designed to bridge the gap between theoretical classroom learning and practical application in a
professional setting. Its core intention is to provide students with hands-on experience, exposing them to
real-life situations and challenges anticipated in the workplace upon graduation. For me, this attachment
was a critical opportunity to apply economic theories learned at Makerere University to real-world
problem-solving within the context of public finance. It also offered an invaluable chance to interact with
various stakeholders and potential employers, gaining a deeper appreciation for field situations and the
complexities of policy formulation and implementation. Furthermore, the insights garnered from this
experience are intended to contribute to the ongoing review and improvement of the university
curriculum, ensuring its continued relevance and effectiveness in preparing students for dynamic
professional environments.

Background of the Organization of Field Attachment (Ministry of Finance, Planning and Economic
Development, Uganda)

The Ministry of Finance, Planning and Economic Development (MoFPED) is a pivotal institution in the
Republic of Uganda, responsible for the sound management of the nation's economic and financial affairs.
Its comprehensive mandate, vision, mission, and objectives underscore its critical role in steering
Uganda's economic growth and development.

● Nature of Business and Operations:

The MoFPED operates as the primary government entity responsible for fiscal policy, economic
planning, and public resource management. Its mandate is firmly rooted in the 1995 Constitution of
the Republic of Uganda, the Budget Act (2001), and the Public Finance and Accountability Act
(2003). The Ministry is central to coordinating national development planning efforts, mobilizing
both domestic and external public resources, and ensuring stringent accountability for the utilization
of these resources across all government sectors. In executing its functions, the Ministry collaborates
extensively with a network of autonomous government agencies, including the Uganda Bureau of
Statistics (UBOS) for data collection and analysis, the Uganda Revenue Authority (URA) for tax
collection and administration, the Bank of Uganda (BOU) for monetary policy and financial
stability, the Capital Markets Authority of Uganda (CMA) for capital market regulation, the
National Planning Authority (NPA) for long-term national planning, Uganda Property Holding

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 Limited (UPHL), and Uganda Development Bank Limited (UDBL) for development financing. This
collaborative framework enables a holistic approach to national economic management.

● Vision:
"A competitive Economy for National Development." This vision encapsulates the Ministry's
aspiration to foster an economic environment that is not only robust and resilient but also capable of
competing effectively on regional and global scales, thereby driving sustainable national
development.

● Mission:
"To formulate sound economic policies, maximize revenue mobilization, ensure efficient allocation
and accountability for public resources so as to achieve the most rapid and sustained economic
growth and development for Uganda." The mission statement highlights the Ministry's multifaceted
role, emphasizing evidence-based policymaking, aggressive revenue generation, prudent resource
allocation, and transparent accountability as cornerstones for accelerating Uganda's economic
progress.

● Mandate:
The core mandate of the MoFPED is to mobilize financial resources, regulate their management, and
formulate policies that enhance overall economic stability and development. This involves a broad
spectrum of responsibilities, from debt management and budget formulation to economic forecasting
and monitoring.

● Key Objectives:
To fulfill its mandate and realize its vision and mission, the Ministry pursues several key objectives:
○ Maintain solid economic growth under a stable macro environment, ensuring that growth is
sustainable and inclusive.
○ Promote regional integration programs and investments, recognizing the importance of
collaborative economic efforts within East Africa and beyond.
○ Enhance revenue collection to finance the national budget, striving towards a target of 25% of
GDP, a crucial step towards greater fiscal self-sufficiency.
○ Promote transparency and accountability for all public resources, fostering public trust and
ensuring efficient utilization of taxpayer money.

Organizational Culture

The Ministry of Finance, Planning and Economic Development prides itself on a robust organizational
culture defined by a set of core values, beliefs, and practices that guide its members' conduct and define
its institutional identity. These cherished values include integrity, ensuring honesty and strong moral

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principles in all dealings; excellence, striving for the highest quality in policy formulation and execution;
respect, fostering an environment of mutual regard among colleagues and stakeholders; transparency,
operating with openness and clarity in all processes; accountability, taking responsibility for actions and
decisions; innovation, encouraging new ideas and approaches to address complex economic challenges;
and professionalism, upholding the highest standards of conduct and competence.

Crucially, the Ministry actively promotes a culture of collaboration and consultation. This approach
acknowledges that effective economic governance requires diverse perspectives and concerted efforts.
Consequently, the Ministry engages extensively with a wide array of stakeholders, including political
leaders, who provide strategic direction; technical experts, who offer specialized knowledge; cultural and
traditional leaders, who provide community insights; the private sector, which is a key driver of economic
growth; academia, which contributes research and analytical rigor; civil society organizations, which
represent various public interests; faith-based organizations, which play a significant role in community
development; and development partners, who provide crucial financial and technical support. This
collaborative ecosystem ensures that policies are well-informed, inclusive, and reflective of national
priorities.

Internal Gender Distribution in the Ministry of Finance Planning and Economic Development

An analysis of the Ministry’s internal gender distribution, as per the Ministerial Policy Statement
document of 2023/24, reveals a total staff count of 427 members. Of this total, 248 are males, constituting
approximately 58% of the workforce, while 179 are females, accounting for approximately 42%. This
distribution indicates a majority male workforce, though with a substantial representation of females
within the Ministry. Understanding this distribution is important for assessing diversity and inclusion
within the institution and can inform future human resource strategies aimed at promoting gender balance.

The Structure of the Organization

The Ministry of Finance, Planning and Economic Development is structured to facilitate efficient
governance and management of Uganda's economy. At its apex, the Ministry is headed by a Minister,
who provides overall strategic leadership and policy direction. The Minister is supported by four
Ministers of State, each with specific portfolios: General Duties, Planning, Investment and Privatization,
and Micro Finance and Enterprise Development. This ministerial team ensures comprehensive coverage
of the various facets of economic development.

Operationally, the Ministry is organized into six key directorates, each responsible for distinct but

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interconnected functions:

● Economic Affairs Directorate: This directorate is central to economic analysis, policy formulation,
and research. It encompasses vital sections such as Fiscal Policy Management and Statistics,
Economic Research and Modelling, Microeconomic Policy Analysis, Development Policy Analysis,
and Private Sector Competitiveness. The Tax Policy Department, where I was attached, falls under
this directorate, emphasizing its role in shaping the nation's tax landscape.

● Budget Directorate: Responsible for the preparation, implementation, and monitoring of the
national budget.
● Accountant General Directorate: Oversees the government's financial accounting and reporting,
ensuring fiscal transparency and accountability.
● Internal Audit Directorate: Provides independent assurance on the effectiveness of risk
management, control, and governance processes within the Ministry and related entities.
● Treasury Services and Asset Management Directorate: Manages government cash flows, public
debt, and state-owned assets.

● Cash and Debt Policy Management: This is responsible for planning, coordinating, and managing
government borrowing and cash flow to ensure that Uganda has the funds it needs to operate, while
keeping public debt at sustainable levels.

This structured hierarchy ensures a clear division of labor, facilitates coordinated efforts across different
economic functions, and strengthens the Ministry's capacity to deliver on its broad mandate.

The Main Activities of the Organization

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Drawing from its mandate, vision, and mission, the Ministry of Finance, Planning and Economic
Development undertakes a wide array of core activities crucial for Uganda's economic well-being. These
activities primarily revolve around macro-fiscal management, resource mobilization, public financial
management, and economic planning.

Key functions and activities include:

● Formulating Sound Economic and Fiscal Policies: The Ministry is responsible for developing and
reviewing macroeconomic and fiscal policies that promote stability, growth, and equitable
development. This includes policies related to taxation, public expenditure, debt, and economic
regulation.
● Mobilizing Resources: This involves both domestic revenue mobilization (e.g., through tax policy
initiatives coordinated with URA) and external resource mobilization (e.g., through securing loans
and grants from development partners). The objective is to ensure adequate funding for national
development programs and the budget.

● Disbursing Public Funds: The Ministry manages the flow of funds from the consolidated fund to
various government ministries, departments, agencies, and local governments, ensuring that
expenditures are aligned with budgeted allocations and national priorities.

● Coordinating Development Planning: It plays a central role in coordinating the formulation and
implementation of national development plans, ensuring synergy across sectors and alignment with
long-term strategic goals.
● Ensuring Accountability: Through its oversight functions, the Ministry promotes transparency and
accountability in the use of public resources, conducting financial audits and monitoring
performance against set objectives.

● Supervising Compilation of Government Finance Statistics: This function involves collecting,

compiling, and disseminating comprehensive data on government revenues, expenditures, assets,
and liabilities, which is vital for informed policy decisions and public transparency.

● Coordinating IMF Surveillance: The Ministry serves as the primary liaison with the International
Monetary Fund (IMF), coordinating discussions related to economic policy, structural reforms, and
compliance with IMF programs, as highlighted by my participation in the IMF workshop on tax
expenditure evaluation.

● Evaluating Government Programs: It undertakes evaluations of various government projects and

programs to assess their effectiveness, efficiency, and impact on achieving national development
objectives.

● Monitoring Poverty and Inequality Trends: The Ministry tracks key socio-economic indicators,

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 including poverty levels and income inequality, to inform policy interventions aimed at inclusive
growth and poverty reduction.

● Providing Analysis for Development Policy Formulation: It conducts rigorous economic analysis
and research to provide evidence-based inputs for the formulation of new development policies and
the refinement of existing ones.

● Promoting Investment: The Ministry works to create an enabling environment for both domestic
and foreign investment, recognizing its crucial role in job creation, technology transfer, and
economic diversification.

These activities collectively enable the MoFPED to effectively manage Uganda's economy, foster
sustainable growth, and improve the welfare of its citizens.

Chapter Two: Student's Experiences

Position Occupied in the Organization

During my field attachment at the Ministry of Finance, Planning and Economic Development, I served as
a staff member within the revenue analysis and forecasting section of the Tax Policy Department. This
role provided me with direct exposure to the intricacies of national fiscal management, particularly in the
critical areas of tax policy formulation, evaluation, and revenue projection. My position allowed me to
contribute actively to the department's ongoing work, applying academic knowledge to real-world
economic challenges and gaining practical experience in a high-stakes policy environment.

Duties and Responsibilities

My duties and responsibilities during the internship were diverse and intellectually stimulating, offering a
comprehensive understanding of the Tax Policy Department's functions. Key responsibilities included:

● Report Writing: I was tasked with writing comprehensive reports on several pivotal meetings. A
notable assignment involved preparing a "Back to Office Report: Revenue Forecasting Workshop,"
following a joint workshop with the International Monetary Fund (IMF) and the Uganda Revenue
Authority (URA). This task required careful synthesis of complex discussions and policy
recommendations. The "BACK TO OFFICE [Link]" file, for instance, provides a detailed
account of such an event, emphasizing the importance of rigorous, evidence-based approaches to
assessing implicit subsidies and transforming policy decision-making processes. It highlighted the
need to quantify the true fiscal cost of Tax Expenditures (TEs), eliminate redundant incentives,
measure their impact on job creation and

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 investment, and assess economic returns using the 'revenue gained' method.
● Revenue Analysis and Forecasting: A significant part of my role involved analyzing previous
revenue outturns against their projections. This entailed delving into data such as that found in the
"Revenue [Link]" document, which tracks Uganda Revenue Authority (URA) and non-URA
revenue streams from FY2007/08 to FY2024/25. My work aimed at identifying trends, deviations,
and underlying causes to adjust or maintain existing revenue mobilization strategies. This involved
examining categories like Direct Domestic Taxes, Excise Duty, VAT, and Taxes on International
Trade, and understanding actionable insights such as analyzing tax types contributing to peak
collections and exploring policies for enhancing non-tax revenue.

● Policy Analysis and Evaluation: I actively engaged in policy analysis, which included reviewing
design and administration issues for major taxes, identifying core elements of modern tax systems,
and understanding the impact of specific tax policies. This also involved recognizing international
taxation tools and analyzing tax compliance mechanisms. The Ministry of Finance, having primary
responsibility for tax policy matters, relies on such analysis to initiate proposals for amendments to
tax laws and cultivate public understanding of tax policy.
● Drafting Policy Proposals: Under supervision, I contributed to drafting policy proposals,
incorporating evidence-based recommendations from stakeholders. This was during the IMF
workshop assignments.

● Managing Organizational Issues: I observed and participated in internal discussions related to the
department's operational and strategic planning.
● Strategic Planning: I was exposed to the department's strategic objectives and how they align with
the Ministry's broader mission.
● Information Technology: I utilized various software and databases for data analysis and report
generation, enhancing my proficiency in economic modeling and data management tools.
● Budget Credibility Policy Brief Report: I wrote a policy brief report on budget credibility
specifically for the U.S. federal government. This involved analyzing critical issues such as the
divergence between budgeted appropriations and actual expenditures, and the impact of rising
interest rates on national debt sustainability, drawing on concepts discussed in documents like "New
and Revised Policy Brief_ Restoring Budget Credibility in the U.S. Federal [Link]" and
"Analysis of-Debt Sustainability and Recessionary [Link]". The policy brief aimed to
propose institutional and procedural reforms to enhance trust, transparency, and performance in the
federal budget process, including strengthening appropriations timelines, introducing realism
benchmarks, and improving execution monitoring. The "Analysis of-Debt Sustainability and
Recessionary [Link]" further detailed how rising interest rates could increase annual interest

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 payments, potentially diverting funds from productive investments and highlighting the role of
automatic stabilizers.

● Revenue Seasonality Meeting: I actively participated in and served as the secretary for a crucial
revenue seasonality meeting for the financial year 2025/26, held between the Ministry and the
Uganda Revenue Authority. This exposed me to inter-agency collaboration and the practical aspects
of revenue forecasting and target setting.

These responsibilities collectively provided a holistic understanding of the tax policy landscape,
emphasizing the analytical rigor and collaborative effort required in public finance management.

Figure 2.1: Annual Revenue Trends for Uganda, Financial Years 2007/08 - 2023/24

Supervision Levels and Relationship with Supervisor

My internship experience was greatly enriched by the direct and dedicated supervision of Mr. Nicholas
Kwehayo, a Principal Economist within the Ministry. His supervision was characterized by a very
welcoming and gracious approach, particularly in patiently teaching me concepts and practical
applications that I was unfamiliar with. The relationship was consistently professional, fostering an
environment conducive to learning and open communication. Mr. Nicholas Kwehayo's guidance extended
beyond merely assigning tasks; he actively mentored me, demonstrating how to assess policy impact
using rigorous cost-benefit analysis.
This hands-on tutelage in a real-world policy setting was invaluable, equipping me with analytical tools
and conceptual frameworks necessary to undertake comprehensive evaluations, thereby enabling

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morenformed policy decisions that align with national development objectives and fiscal sustainability.
His commitment to my growth significantly enhanced my understanding of complex economic issues and
reinforced the importance of evidence-based policymaking.

Work Team and its Composition

During my attachment, I primarily worked with a principal economist. While the broader department
comprised a team of economists and other support staff, my immediate working group was centered
around the guidance and collaborative efforts with this individual. This focused team structure allowed
for direct mentorship and a concentrated learning experience within the specific area of tax policy and
revenue analysis.

Working Relationship Among Team Members

The working relationship among team members within the Tax Policy Department was exceptionally
conducive to learning and productivity. There was a palpable sense of collaboration, with everyone
demonstrating a willingness to teach and be taught. This open and supportive environment fostered a
continuous exchange of knowledge and ideas, which significantly contributed to my understanding of
public finance operations. Questions were encouraged, and senior colleagues were always approachable,
ready to provide clarification or deeper insights into complex policy matters. This collective spirit of
learning and mutual support made the transition into the professional workspace smooth and highly
rewarding.

Authority Levels to the Student

As an intern, my authority levels were appropriately structured to facilitate learning while ensuring
adherence to organizational protocols. I was granted the privilege of interacting with a wide range of
professionals within the Ministry, including senior economists, research assistants, principal economists,
and other employed staff. This access allowed me to observe high-level discussions, gather necessary
information for my tasks, and gain diverse perspectives on economic policy issues. While I operated
under direct supervision, the ability to engage with various levels of staff provided a comprehensive
understanding of the Ministry's hierarchical structure and collaborative dynamics, enriching my overall
internship experience.

Chapter Three: Evaluation of Field Attachment

Level of Accomplishment of Duties and Responsibilities Assigned

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During my field attachment, I successfully completed almost all duties and responsibilities assigned to
me, demonstrating a high level of dedication and adaptability. One specific assignment was not submitted
due to an unforeseen inconvenience on the part of the assigner, which was beyond my control.

Among the key accomplishments, I successfully participated in and contributed to a pivotal workshop
with the International Monetary Fund (IMF) on Revenue Forcasting. This involvement provided
invaluable insights into international best practices and analytical frameworks for assessing fiscal
incentives. My contributions included taking notes, preparing summaries, and synthesizing discussions
into coherent reports, such as the "Back to Office Report," which detailed the workshop's insights.

Furthermore, I diligently accomplished all my report submissions on several pivotal meetings held
between the Ministry and various other parties. These reports required meticulous attention to detail, clear
articulation of discussion points, and synthesis of policy implications. My work also extended to past year
revenue analysis, where I analyzed data from documents like "Revenue [Link]" to identify trends,
evaluate performance against projections, and contribute to discussions on revenue mobilization
strategies. This comprehensive engagement ensured that I fulfilled the core expectations of my role within
the Tax Policy Department.

Figure 3.1: Certificate of Participation in the IMF Revenue Forecasting Workshop

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Figure 3.2: Photo of 9th HIGH LEVEL GROWTH FORUM.

New Knowledge and Skills Gained in Each of the Duties and Responsibilities

The field attachment proved to be an invaluable learning experience, significantly expanding my

knowledge and skill set across various domains pertinent to public finance and economic policy.

● From Reading Assignments: My reading assignments, which included theoretical frameworks and
empirical studies on impact evaluation, provided a profound understanding of how to use causation
to determine policy impact in samples. This knowledge, particularly from documents like
"Pomeranz_Impact-[Link]," which introduces randomized evaluations and
other methods in public economics, taught me the rigorous methodologies for assessing the causal
effects of policy interventions. I learned about techniques such as Difference-in-Differences and
Regression Discontinuity Design, which are crucial for evidence-based policy formulation.
● From the IMF Workshop: Participation in the IMF workshop on Revenue Forcaseting was a
cornerstone of my learning. I gained practical knowledge on how to effectively analyze the cost-benefit
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 of existing policies to determine whether adjustments are necessary or if policies should be maintained.
This involved understanding frameworks for quantifying fiscal costs, identifying redundant incentives,
and measuring the impact on economic indicators like job creation
and investment. The workshop reinforced the imperative of a rigorous, evidence-based approach to
assessing implicit subsidies, ensuring policy decisions are anchored in economic analysis rather than
broad assumptions.

● From Report Writing: Through the various reports submitted, including policy briefs (such as the
one on "Restoring Budget Credibility in the U.S. Federal Government" as detailed in "New and
Revised Policy Brief_ Restoring Budget Credibility in the U.S. Federal [Link]") and back-
to-office reports, I honed my report writing skills. This involved mastering the structure, clarity,
conciseness, and persuasive articulation required for official government documents. I learned to
synthesize complex information, present findings logically, and formulate actionable insights, all
critical skills for an economist in a policy environment. The experience also included synthesizing
information on debt sustainability and recessionary scenarios, drawing from analyses like those in
"Analysis of-Debt Sustainability and Recessionary [Link]," which detailed the impact of
rising interest rates on federal debt and the role of automatic stabilizers.

These newly acquired skills and knowledge, particularly in rigorous impact evaluation and effective
policy communication, are foundational for a career in public economics and policy analysis.

Relatedness of University's Taught Programmes to the Field of Work

The theoretical foundation provided by Makerere University's academic programs proved highly relevant
and instrumental in my field attachment. Two programs, in particular, demonstrated a strong relatedness
to the work undertaken at the Ministry of Finance, Planning and Economic Development:

● Research Methodologies: This program was undeniably crucial for understanding the structure,
presentation, and analytical rigor required in official reports and policy documents. The principles of
research design, data collection, analysis, and ethical considerations taught in this course directly
applied to my duties, especially in report writing and contributing to evidence-based policy
proposals. The ability to critically evaluate information and present findings coherently, a core
output of research methodologies training, was vital for synthesizing complex economic data and
policy discussions.
● Macroeconomics: This program provided the foundational knowledge for understanding the
broader economic landscape and the intricate relationship between government fiscal policies (like
taxation) and their impact on the national economy. Concepts such as Gross Domestic Product
(GDP), inflation, unemployment, fiscal policy tools, and economic growth drivers were directly
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 applicable to the Ministry's work. Understanding macroeconomic indicators and models was
essential for comprehending the rationale behind tax policies, their expected benefits, and their

potential implications for economic stability and development. For instance, the discussion around
balancing growth and fair taxation, as explored in documents like "The Impossible Balance between
Growth and Fair [Link]," directly links to macroeconomic principles, highlighting how
nations navigate dilemmas through diverse policy choices and the trade-offs involved in achieving
both sustained expansion and distributive justice.

While the university excellently equipped me with theoretical frameworks, the internship allowed me to
witness their practical application and understand the nuances involved in real-world policy formulation.

Challenges Faced

The only significant challenge encountered during my field attachment was the relatively short duration
of the internship. Lasting only seven weeks, the period felt insufficient to fully immerse myself in the
diverse operations of the Ministry and to gain a deeper, more comprehensive understanding of its
complex policy processes. The rapid pace necessitated a steep learning curve, and while I maximized the
learning opportunities available, a longer duration would have allowed for greater involvement in ongoing
projects, more in-depth research, and a more gradual assimilation of the vast knowledge base within the
Ministry. This limitation curtailed the extent of practical experience and nuanced learning that could have
been achieved in a longer, more extended attachment period.

Benefits Derived from Field Attachment/Internship

The field attachment at the Ministry of Finance, Planning and Economic Development yielded a
multitude of invaluable benefits, significantly contributing to my academic and professional development:

● Hands-on Knowledge: The internship provided critical practical experience, enabling me to

translate abstract macroeconomic and report writing theories into actionable solutions for real-time
situations. I gained firsthand exposure to how economic data is analyzed, how policy proposals are
formulated, and how fiscal decisions are made within a government ministry. This practical
application cemented my theoretical understanding and developed my problem-solving skills in a
professional context. For example, applying revenue analysis techniques to actual Ugandan fiscal
data, as documented in "Revenue [Link]," transformed theoretical concepts into concrete
analytical skills.
● Relationships with Potential Employers: The attachment offered an unparalleled opportunity to
build valuable professional connections within the Ministry. Interacting with senior economists,

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 principal economists, and other staff members allowed me to network, gain insights into career
paths, and establish relationships that could be beneficial for future employment opportunities.

These connections are crucial for career progression in the field of public finance.
● Ethical Building: Operating within a government ministry provided a robust environment for
learning and internalizing corporate morals and values. I observed and participated in a professional
setting where integrity, excellence, respect, transparency, accountability, innovation, and
professionalism were actively emphasized. This experience instilled a deeper appreciation for ethical
conduct in public service, shaping my understanding of responsible economic governance and
fostering a strong sense of professional integrity.

These combined benefits have significantly enhanced my preparedness for a future career in economics
and public policy.

Adequacy in University's Preparation of the Student for Field Attachment

Makerere University effectively equipped students with a strong foundation of theoretical knowledge,
which proved indispensable during my field attachment. The robust academic curriculum provided me
with the conceptual frameworks necessary to understand complex economic issues and apply analytical
thinking to real-world scenarios.

However, a consideration for improvement lies in integrating more practical application into the semester-
long curriculum. While theoretical grounding is paramount, opportunities for hands-on experience before
the formal field attachment period could significantly enhance student preparedness. This could involve
regular workshops or seminars conducted in collaboration with various organizations and companies.
Such initiatives would expose students to typical workplace dynamics, specific industry tools, and
practical problem-solving methodologies. By acquainting students with internship spaces beforehand, the
time spent adjusting to the real workspace during the actual field attachment could be substantially
reduced, allowing for a more immediate and deeper engagement with substantive tasks and a more
efficient learning process. This proactive approach would better bridge the gap between academia and
professional practice.

Preparedness of the Agency to Receive and Manage Students for Field Attachment

The Ministry of Finance, Planning and Economic Development demonstrated exceptional preparedness in
receiving and managing students for field attachment. From the outset, the Ministry provided a very
welcoming environment, making the integration process smooth and comfortable. The staff members
were consistently ready to teach, guide, and help out, fostering a supportive atmosphere for learning.
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A key aspect of their preparedness was their inclusivity in organizational matters. Interns were actively
involved in internal meetings, including those related to audits, training sessions, and crucial policy
formulation discussions. This inclusive approach provided invaluable insights into the Ministry's
operations, decision-making processes, and collaborative culture. For instance, being part of discussions
that shaped tax policy or reviewed revenue performance offered a real-time perspective that no textbook
could replicate. This level of engagement ensured that the internship was not merely observational but
provided genuine opportunities for participation and learning, significantly enhancing the overall quality
of the field attachment experience.

Chapter Four: Conclusions and Recommendations

Conclusions

The field attachment at the Ministry of Finance, Planning and Economic Development was an immensely
enriching and formative experience, significantly broadening my understanding of public finance and
economic governance. A key takeaway was the profound acquisition of knowledge in impact evaluation
methodologies. I learned not only the theoretical underpinnings of assessing policy effects but also their
practical application in real-world scenarios, particularly through the IMF workshop on Revenue
Forecasting. This hands-on exposure to rigorous analytical tools, such as cost-benefit analysis and
causation modeling, is a notable strength of the internship experience.

The internship successfully bridged the gap between academic theory and professional practice, providing
invaluable hands-on knowledge in revenue analysis, policy brief writing, and the dynamics of government
operations. The professional relationships forged within the Ministry and the reinforcement of ethical
conduct in a corporate environment were also significant benefits.

However, a principal weakness identified was the relatively short duration of the internship—only seven
weeks. While this period was intensively utilized for learning, it limited the depth of engagement and the
extent of comprehensive experience that could have been gained. Ideally, to maximize learning outcomes
and allow for a more substantial contribution to the host institution, such field attachments could be
designed as a more extended, perhaps 5-6 month, pre-graduation program, akin to a capstone practical
experience. This longer duration would facilitate deeper immersion, enable participation in longer-term
projects, and provide a more holistic understanding of the policy cycle.

Recommendations

Based on the insights gained from this field attachment, I offer the following recommendations aimed at
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 enhancing future internship experiences and improving academic preparedness:

1. Increase Internship Duration:

It is strongly recommended that the duration of field attachments be significantly extended. A period
of at least 5-6 months would allow students to:

○ Gain a more profound and comprehensive understanding of the host organization's operations
and policy processes.
○ Participate in long-term projects, observing their full lifecycle from inception to implementation
and evaluation.
○ Develop more advanced skills through sustained practical application and mentorship.
○ Build stronger, more enduring professional networks.
This extended duration could be integrated into the academic calendar as a dedicated practical
semester or a capstone experience before graduation, maximizing its impact on student
professional development.
2. Enhance University's Practical Preparedness:
While Makerere University provides an excellent theoretical foundation, there is an opportunity to
include more practical and application-oriented components within the curriculum to better
familiarize students with real-world workspaces before they embark on internships. This could be
achieved through:

○ Regular Workshops and Seminars: Organize frequent workshops and seminars in

collaboration with government ministries, private companies, and non-governmental
organizations. These events would expose students to current industry practices, case studies,
and practical challenges.

○ Simulated Workplace Projects: Incorporate more simulated workplace projects into

coursework, requiring students to work on real-world data, prepare professional reports, and
develop solutions to current economic or policy issues.

○ Guest Lectures from Industry Professionals: Invite professionals from various sectors to
share their experiences and insights, providing students with a practical perspective on their
academic studies.
These initiatives would help reduce the adjustment period for students during field attachments,
enabling them to hit the ground running and derive maximum benefit from their internship
experiences.

Reference

● "Analysis of-Debt Sustainability and Recessionary [Link]"

● "BACK TO OFFICE [Link]"
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 ● "New and Revised Policy Brief_ Restoring Budget Credibility in the U.S. Federal [Link]"
● "Pomeranz_Impact-[Link]"
● "Revenue [Link]"
● "The Impossible Balance between Growth and Fair [Link]"

Appendices

Appendix 1: New and Revised Policy Brief_ Restoring Budget Credibility in the U.S. Federal
[Link]

Appendix 2: Pomeranz_Impact-[Link]

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