East Africa Uniform System of Accounts

Implementation Update
ETHIOPIA Through support from USAID and
The Ethiopian Energy Authority is working with the country’s main utilities
Power Africa, regulators in East Africa
to facilitate the technical implementation of the USoA. A regulator-utility
working group plans to map its existing chart of accounts to the USoA coding/
have each developed draft national
numbering system that separates accounts into generation, transmission, Uniform Systems of Accounts. While
and distribution. As a next step, the utilities will integrate the USoA Chart much implementation work remains,
of Accounts into their newly developed planning/accounting software. Over these countries have taken critical steps
time, the regulator and utilities will begin reporting under the new USoA forward to bolster the environment for
reporting requirements. NARUC is providing ongoing technical assistance investment and growth in East Africa.
to support this effort, with expected completion in 2019.

UGANDA
The Electricity Regulatory Authority of Uganda has drafted a USoA for
Uganda’s Electricity Supply Industry and a related procedures manual.
The regulator completed its initial phase of the USoA pilot for USoA
implementation with UMEME utility, and in collaboration with
NARUC, announced its USoA implementation timeline with
approximately 60 large and small licensees in Fall 2018. ERA
has begun to address licensee concerns and communicate
expectations for all licensees as it looks to the remainder
of the USoA implementation pilot phase.

RWANDA
In collaboration with the Rwanda Utility Regulatory
Authority, the Energy Utility Corporation Limited (EUCL)
of Rwanda has transitioned to a new accounting system,
based on the International Financial Reporting Standards
(IFRS). The new system features accounts mapped in
accordance with the USAID/Power Africa East Africa
Regional USoA, based on guidance during the NARUC/
RURA 2016 Stakeholder Forum. NARUC will provide
short-term technical assistance in early 2019 to support
RURA and the utilities with continued implementation.

TANZANIA
The Electricity and Water Utilities Regulatory Authority is
utilizing the 2016 Tanzania USoA developed in collaboration
with NARUC/USAID as a working draft for implementation.
EWURA is also working to integrate the USoA reporting templates
with its Energy Regulatory Information System (ERIS). NARUC most
recently worked with EWURA and licensees to review the USoA draft and
provide recommendations on next steps toward implementation.

KENYA
The Electricity Regulatory Commission of Kenya plans to revise and update Countries Actively
a previously developed USoA. NARUC and ERC will be facilitating an
exchange in January 2019 to discuss the role of the USoA in ratemaking and
Implementing USoAs
economic regulation with the goal to outline an implementation plan.