[{"bbox": [96, 165, 1134, 507], "category": "Text", "text": "The government recognises that improving the effectiveness of a PFM system generates widespread and long-lasting benefits. There is a strong engagement of MoF leadership, including the Minister and following recent (April 2022) appointment of the new Deputy Minister responsible for PFM reforms and Budget Support. However, the progress in PFM reform implementation is slow due to low capacity coupled with high staff turnover. The PEFA 2022 has observed the following regarding the progress made by the Government on PFM reforms. PFM reform progress in Tajikistan has in recent years been slow and weaknesses in many areas remain. Where progress has been made at technical level, it has not always translated into relevant and tangible changes at policy level. Implementation of PFM reforms in 2010-2020 has sometimes led to mixed results due to inadequate capacity and resources, and a loss of institutional memory. This period was characterised by significant uncertainty and turbulence, driven by the turnover of managerial personnel in the MoF and economic downturns fuelled by the global financial crisis, domestic banking sector crisis, a sharp fall in global commodity prices, COVID-19 outbreak, and other circumstances leading to a rise in public spending and delayed implementation of structural reforms."}, {"bbox": [96, 523, 1134, 575], "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": [85, 589, 551, 616], "category": "Section-header", "text": "### 2.3.4 Transparency and Oversight of the Budget"}, {"bbox": [96, 643, 1134, 777], "category": "Text", "text": "The entry point is considered to be met as the GoT publishes both its executive budget proposal and the enacted budget on the Ministry of Finance website - moliya.tj. The budget proposal and enacted budget for 2022 are both published on MoF web site and other media, including Press Service of the President of the Republic of Tajikistan, the National Centre for Legislation, as well as are available in hardcopy from the Government printers (Sadoi Mardum, Jumhuriyat, Molia wa hisobdori, Boju hiroj)."}, {"bbox": [96, 787, 1134, 868], "category": "Text", "text": "**Executive's budget proposal.** In line with the Ministerial Order #108 and other internal regulatory documentation, the MoF publishes the draft budget proposal on its official website (in Tajik and Russian languages) prior to its submission to the legislature (the link is here)."}, {"bbox": [96, 880, 1134, 1040], "category": "Text", "text": "**Enacted Budget.** In line with the legal requirement¹³, annual budget legislation is published in local media outlets no later than 15 days after their enactment. The Law 'On the State Budget for 2022' was endorsed and published on 30 November 2021, i.e., over a month before the beginning of the new fiscal year. Although the 2022 Budget was approved on time (on November 30, 2021), there were delays of around one month in submission of 2022 draft budget to the Government. This was due to discussions related to implication of the tax code on 2022 budget and negotiation with IMF on Article IV. The link is here."}, {"bbox": [96, 1052, 1134, 1238], "category": "Text", "text": "**The assessment of budget transparency also considers other documents covering budgetary information in addition to the executive's budget proposal and the enacted budget.** PEFA 2022 has noted that the MoF made significant improvements to public disclosure of budgetary information since the last (2016) assessment, in particular, by publishing on the MoF website the annual executive budget proposal documentation and annual report on budget execution. PEFA 2022 has concluded score B for PI 9.1 Public access to fiscal information, noting that the government makes available to the public 7 (out of 9) elements, including at least 4 (out of 5) basic elements, in accordance with the specified timeframes¹⁴:"}, {"bbox": [96, 1250, 1134, 1329], "category": "Text", "text": "**In-year budget execution reports.** Consolidated quarterly in-year budget execution reports are published in state-owned newspaper 'Jumhuriyat', magazine 'Moliya', and are also published on the website of the MoF within one month of their issuance (the link is here)."}, {"bbox": [96, 1343, 1134, 1423], "category": "Text", "text": "**Annual budget execution report.** Annual budget execution reports are printed out in hard copy and are available to the public upon request in May-June, i.e., within six months of the fiscal year's end. Consolidated annual budget execution reports are also published on the website of the MoF (usually in June). The link is here."}, {"bbox": [96, 1435, 1134, 1488], "category": "Text", "text": "**Audited annual financial report (external auditor's report).** Although they are routinely audited by the Chamber of Accounts, annual financial reports are not publicly disclosed."}, {"bbox": [85, 1578, 1144, 1623], "category": "Footnote", "text": "¹³ According to the Law of the Republic of Tajikistan 'On the Order of Publishing Laws of the Republic of Tajikistan' (#900 dated 11 December 1999), and amendments that were enacted on 3 May 2002."}, {"bbox": [85, 1623, 864, 1645], "category": "Footnote", "text": "¹⁴ Links are added for the recent documents from the latest fiscal year, which PEFA (2022) didn't cover."}, {"bbox": [1027, 1681, 1144, 1705], "category": "Page-footer", "text": "Page 13 of 36"}]