[{"bbox": [83, 105, 1147, 159], "category": "Text", "text": "of the tax code is a good opportunity to implement some of these tax policy and administrative reforms to incentivise self-compliance and reduce the administrative burden on taxpayers."}, {"bbox": [83, 170, 1147, 464], "category": "Text", "text": "The newly adopted Anti-Corruption Strategy 2021-2024 (October 2020) aims to address systemic corruption by enhancing the role of the civil society, strengthening transparency and accountability of public institutions, and improving trust in courts and law enforcement. These objectives can be supported by (i) improving governance and transparency of state owned enterprises; (ii) further strengthening the Anti-money laundering and countering the financing of terrorism (AML/CFT) framework; (iii) publishing comprehensive asset and income declarations by senior public officials and investigating illicit enrichment; and (iv) strengthening public finance management through automation and digitalisation. The revised procurement law envisages disclosure of beneficial owners in all public contracts, which is a welcome institutional reform. Full contracts with identities of beneficial owners, including for all emergency spending contracts, and audit reports should be published as committed under the Rapid Financing Instrument and Rapid Credit Facility (RFI/RCF). Improving efficiency and transparency of complaints handling would further strengthen the public procurement system."}, {"bbox": [83, 475, 1147, 529], "category": "Text", "text": "**In conclusion, the public finance management reform strategy is sufficiently relevant and credible, including on domestic revenue mobilisation, and the eligibility criterion is met.**"}, {"bbox": [131, 565, 647, 595], "category": "Section-header", "text": "### 2.3.5. Transparency and Oversight of the Budget"}, {"bbox": [83, 614, 1147, 722], "category": "Text", "text": "The entry point is met, as the enacted Government's budget was published on the 20 January 2021 at http://www.minfin.kg/ru/novosti/byudzhet/zakony. Transparency of the budget has been considerably enhanced since the relatively poor score of 20 in the Open Budget Index (OBI) of 2012. Government immediately sought to address all the issues raised by the Open Budget Survey (OBS) at that time."}, {"bbox": [83, 733, 1147, 839], "category": "Text", "text": "Since 2013, the preliminary budget statement, Medium-term budgetary framework (MTBF), draft budget, and Budget Law as well as monthly, six-monthly, and annual reports on execution have all been timely published on the Ministry of Finance's website. MTBF and Budget Circulars and Citizen's Budget are also available at the respective MoF's website."}, {"bbox": [83, 851, 1147, 906], "category": "Text", "text": "The Annual Audit Report of the Chamber of Accounts is timely published and available at the CoA and MoF websites: http://www.minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta/esept-palatasynyn-auditinin-zhyyyntyktary."}, {"bbox": [83, 917, 1147, 1078], "category": "Text", "text": "Public budget hearings (on draft budget and budget execution reports) contributed to increased participation of the civil society. Also, parliamentary oversight of the budget appears to be strengthening. This is reflected in the latest OBS results on 2019 data published in April 2020, with the overall OBI score increasing from 55 in 2017 to 63 in 2019. The Kyrgyz Republic has a public participation score of 33 (31 in 2017). The legislature and supreme audit institution in the Kyrgyz Republic, together, provide adequate oversight during the budget process, with a composite oversight score of 78 (74 in 2017)."}, {"bbox": [83, 1089, 1147, 1144], "category": "Text", "text": "Having transparency score above 61 indicates the country is likely publishing enough material to support informed public debate on the budget."}, {"bbox": [83, 1155, 1147, 1289], "category": "Text", "text": "The Kyrgyz Republic has improved the availability of budget information by increasing the information provided in the Audit Report. However, the country should prioritise the following actions to further improve budget transparency, notably publish revised and updated estimates in the Mid-Year Review online in a timely manner; include in the Year-End Report debt and macroeconomic information; Improve the comprehensiveness of the In-Year Reports."}, {"bbox": [83, 1300, 1147, 1487], "category": "Text", "text": "Since the COVID-19 outbreak in 2020, the EU Delegation has been actively engaged in promotion of budget transparency, participation and oversight when the government launched massive spending measures to address the pandemic. It is noticed that the rush to act tempted some authorities to forego informing and engaging the public on the steps they take. While the crisis demands swift and decisive action, it nevertheless requires honesty, transparency, engagement, and, in the end, public trust. In response, the Ministry of Finance published some data on funds received and spending to mitigate the pandemic impact on their website: http://www.minfin.kg/ru/novosti/novosti/informatsiya-o-raspredelenii-finansovykh-sredstv-o"}, {"bbox": [83, 1511, 1092, 1540], "category": "Text", "text": "**In conclusion, the relevant budget documentation has been published and the eligibility criterion is met.**"}, {"bbox": [1040, 1662, 1158, 1687], "category": "Page-footer", "text": "Page 12 of 30"}]