[{"bbox": [97, 153, 1134, 285], "category": "Text", "text": "**Prebudget statement.** Pre-budget statement is issued by the GoT and published on the website of the MoF – namely, ‘Explanations of the Economic and Fiscal Policy’ for the next three years, which contains broad macro-fiscal parameters (including revenue and expenditure estimates), deficit and debt parameters, and sectoral growth forecasts. Pre-budget statement is endorsed by high-level Budget Commission chaired by Prime Minister and published in August or September, i.e., at least 3-4 months before the start of the fiscal year. The link is here¹⁵."}, {"bbox": [97, 298, 1134, 403], "category": "Text", "text": "**Other external audit reports.** Although Article 31 of the Law of the Republic of Tajikistan ‘On the Chamber of Accounts of the Republic of Tajikistan’ stipulates that audit reports should be published in media, not all non-confidential reports on central government consolidated operations were published on the website of the Chamber of Accounts during 2020. The link is here."}, {"bbox": [97, 416, 1134, 576], "category": "Text", "text": "**Citizens’ budget.** A citizens’ budget containing the approved budget proposal is routinely developed by the MoF and published on its official website. In the past this was usually followed by a presentation of the citizens’ budget to civil society activists and local media in a joint event convened by the MoF and local civil society organisations (CSOs). In 2020, the citizens’ budget was made available in Tajik, Russian and English languages in October, i.e., within one month of the budget’s approval (NB: The budget proposal was submitted to the legislature in October and was approved in November). The link is here."}, {"bbox": [97, 588, 1134, 666], "category": "Text", "text": "**Macroeconomic forecasts.** Macroeconomic forecasts form part of the MoF’s medium-term macro-fiscal framework and are publicly available on the website of the MoF immediately after their endorsement in June. In 2021, macroeconomic forecasts were endorsed by the GoT¹⁶."}, {"bbox": [97, 680, 1134, 866], "category": "Text", "text": "**Main reference documents for budget transparency and oversight.** The Constitution determines that state bodies are required to ensure the provision of information to civil society or individuals whose interests are at stake. The Public Finance Law determines that approved budget proposals and budget performance reports should be made publicly available or published through local media outlets. In effect, this ensures completeness of and access to budget information at different stages of the budget cycle, and openness of the budget process for the public and mass media. The law defines that budget transparency is one of the main principles of the budgeting system in Tajikistan. Access to information on the budget process is through the MoF's website."}, {"bbox": [97, 878, 1134, 984], "category": "Text", "text": "On 30 September 2020, the MoF issued an Order (#108) that approved the Methodological Guidelines on ensuring transparency and public access to information on the budget process and the list of information available on the website of the MoF. This is an important regulatory document that determines public access to fiscal information and how the MoF interacts with the public."}, {"bbox": [97, 996, 1134, 1183], "category": "Text", "text": "Strengthening transparency in PFM and promoting citizens' engagement in the budget process is one of the cross-cutting areas of GoT’s PFM Reform Strategy 2030, which span across all three implementation stages. The Chamber of Accounts has developed and adopted (in January 2019) a medium-term development plan for 2019-23, which captures the range of proposed and planned measures to strengthen the external audit function in Tajikistan. However, PEFA 2022 concluded an Score D for PI 31.3: Transparency of legislative scrutiny of audit reports and observed that ‘Audit reports are limited to Members of the Parliament and not available to the public. The public is not invited to or informed about Parliamentary hearings on external audit reports.’"}, {"bbox": [97, 1195, 1134, 1434], "category": "Text", "text": "The recent **Open Budget Index** (OBI, 2021) score shows no improvement in open budget, including in: transparency score of 16 (out of 100) in 2021, compared to 17 in 2019 and 30 in 2017; public participation score of 0 (out of 100), and that the legislature and supreme audit institution in Tajikistan, together, provide limited oversight during the budget process, with a composite oversight score of 43 (out of 100). The following changes has been observed by OBI. Tajikistan has increased the availability of budget information by: Publishing the Citizens Budget online, publishing the In-Year Reports online in a timely manner, and increasing the information provided in the Pre-Budget Statement. However, Tajikistan has decreased the availability of budget information by failing to have the Executive’s Budget Proposal online and available to the public during the time frame it was being debated in the legislature."}, {"bbox": [97, 1446, 1103, 1473], "category": "Text", "text": "**In conclusion, the relevant budget documentation has been published and the eligibility criterion is met.**"}, {"bbox": [86, 1558, 1144, 1602], "category": "Footnote", "text": "¹⁵ The published documents include: [explanatory notes](#), excel file Параметрҳо 2022-2024 - macro-fiscal parameters) and excel file “Хароҷот барномавӣ” - programme budgets for selected sectors."}, {"bbox": [86, 1602, 1144, 1643], "category": "Footnote", "text": "¹⁶ via the Resolution of the GoT #266 dated 30 June 2021 ‘On the Forecasts of Main Macroeconomic Indicators of the Republic of Tajikistan for 2022-2024."}, {"bbox": [1028, 1681, 1144, 1705], "category": "Page-footer", "text": "Page 14 of 36"}]