Description: Uzbekistan : Country Financial Accountability Assessment

Uzbekistan : Country Financial Accountability Assessment

The objectives of the Country Financial Accountability Assessment (CFAA) for Uzbekistan are to (i) help the government strengthen its public sector financial accountability arrangements; (ii) identify and document the most significant fiduciary ris...

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Bibliographic Details
Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCRUALS AUDITING AUDITS AUTHORITY BANK ACCOUNTS BANKING SECTOR BORROWING BORROWING POLICIES BUDGET BUDGET CLASSIFICATION BUDGET EXECUTION BUDGET EXPENDITURES BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET PRESENTATION BUDGET PROCESS BUDGET REFORM BUDGET REVENUES BUDGET SYSTEMS BUDGETARY FUNDS BUDGETARY INSTITUTIONS BUDGETARY PROCESS BUDGETARY REFORMS BUDGETING CASH MANAGEMENT CITIZENS COLLECTION AGENCIES COMMERCIAL BANKS COMMERCIAL OPERATIONS CONSTITUTION CONTROLS/INTERNAL AUDIT CORRUPTION CREDITWORTHINESS DEBT DECISION MAKING DECREE DISCLOSURE EBF ECONOMIC GROWTH ELECTED LOWER HOUSE EMPLOYMENT EXECUTION EXPENDITURE EXTRA BUDGETARY FUNDS EXTRABUDGETARY FUNDS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL REFORM FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FISCAL FISCAL REFORMS FISCAL SUSTAINABILITY FOREIGN EXCHANGE FOREIGN EXCHANGE RESERVES GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING STANDARDS GOVERNMENT AGENCIES GOVERNMENT EXPENDITURES GOVERNMENT POLICY GOVERNMENT REVENUES GOVERNMENT SECTOR GOVERNMENT SPENDING HUMAN CAPITAL HUMAN RESOURCE INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL REFORMS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROLS INTERNAL CONTROLS/INTERNAL INTERNATIONAL ACCOUNTING STANDARDS LEGISLATION LEGISLATIVE FRAMEWORK LEGISLATIVE REFORM MANAGEMENT INFORMATION SYSTEMS MINISTERS MINISTRY OF FINANCE POLITICAL REFORMS PRIVATE SECTOR PRODUCTIVITY PUBLIC ACCOUNTABILITY PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCES PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC POLICIES PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SERVANTS PUBLIC SPENDING RECURRENT COSTS REFERENDUM REGULATORY FRAMEWORK REORGANIZATION REPRESENTATIVES REVENUE ADMINISTRATION REVENUE COLLECTION REVENUE MANAGEMENT SENATE STATE AGENCIES STATE BUDGET STATE BUDGET EXPENDITURES STATE INSTITUTIONS STATE PROPERTY TAX TAX AUTHORITIES TAX POLICY TECHNICAL ASSISTANCE TELECOMMUNICATIONS TRANSITION ECONOMIES TRANSPARENCY TRANSPORT TREASURY UPPER HOUSE
Online Access:	http://documents.worldbank.org/curated/en/2004/10/5757744/uzbekistan-country-financial-accountability-assessment http://hdl.handle.net/10986/14566

Description
Summary:	The objectives of the Country Financial Accountability Assessment (CFAA) for Uzbekistan are to (i) help the government strengthen its public sector financial accountability arrangements; (ii) identify and document the most significant fiduciary risks' in the Government public financial management systems (PFM); (iii) document the existing program of reforms and capacity building to improve transparency and accountability aspects of the PFM, making additional recommendations for capacity building, if necessary. This Report has been prepared with the overriding goal of helping the government in their efforts towards strengthening control and accountability and supporting greater efficiency of public spending. The Report examines all areas of public sector accountability, including accountability and transparency aspects of the budget, accounting and external financial reporting, revenue management, the internal control environment, internal and external audit and governance of public enterprises. The goal has been to present a forward-looking analysis of current issues, focusing on practical, realistic and sequenced improvements in the Country's public financial management systems. The recommendations have taken into account the considerable capacity constraints in Uzbekistan and the limited history of reform in an environment marked by severe deficiencies in transparency and accountability.

Uzbekistan : Country Financial Accountability Assessment

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