Acknowledgements 
This report would not have been possible without the leadership and commitment of the Federal Government of Somalia. The authors would like to thank the many representatives of the Office of the Prime Minister; Ministry of Finance; Ministry of Planning, Investment and Economic Development; Central Bank of Somalia; Accountant General’s Office; and Aid Coordination Unit who took time out of their busy schedules to provide insights for the report as well as feedback on the draft. The authors would particularly like to thank Hodan Osman, former advisor to the Minister of Finance, for initiating this analysis and for challenging international partners to think critically about their UCS decisions. Adil Garane (MoF) has been critical in engaging broader government participation in UCS discussions, not only for this report but also in the ongoing process of collectively identifying and monitoring UCS targets.