Publication: Uzbekistan - Country Integrated Fiduciary Assessment

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Date
2011-03
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2011-03
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World Bank
Abstract
This Country Integrated Fiduciary Assessment (CIFA) is a comprehensive review of Uzbekistan's public financial management and procurement systems. There are four objectives of this study. The CIFA was designed to: (i) provide relevant information to the Bank and the Government on the public sector financial accountability and fiduciary arrangements in Uzbekistan; (ii) identify and document the most significant fiduciary risks in the Government public financial management and procurement systems (PFM); (iii) document the existing program of reforms and capacity building to improve transparency and accountability aspects of the PFM, making proposals for actions that can bring positive change; and (iv) provide a roadmap for the Bank and other development partners to consider the use of country PFM systems in investment projects with adequate fiduciary safeguards. This CIFA is a joint financial management and procurement exercise. The assessment enables the Government of Uzbekistan to document progress made in the PFM segment of the CPIA. This report examines the institutional and legal framework for PFM, as well as the procurement; budgeting; accounting, recording and reporting; internal financial control and internal audit; external audit and parliamentary oversight; and public procurement operation. For each component, the fiduciary risk is assessed, the potential use of country systems is explored, and recommendations are proposed for the consideration of the government.
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World Bank. 2011. Uzbekistan - Country Integrated Fiduciary Assessment. © Washington, DC. http://hdl.handle.net/10986/12557 License: CC BY 3.0 IGO.
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