World Bank2012-06-122012-06-122008-11https://hdl.handle.net/10986/7828The Government of the Republic of Tajikistan (GOT), the World Bank, and international and bilateral partners agreed on the need for a fiduciary assessment for the health sector. The main objective of this assessment is to help the GOT take the necessary measures for fiduciary capacity building in the health sector with a view not only to dealing with the existing fiduciary capacity weaknesses in the sector for the management of public resources, but also to creating favorable fiduciary conditions in the Ministry of Health (MOH) to enable it to gradually assume implementation responsibility for donor-funded projects. Any fiduciary capacity improvements in the health sector will provide the additional comfort to the donor community, reassuring them that their funds will be used more economically and efficiently.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTABILITY ARRANGEMENTSACCOUNTINGACCOUNTING SYSTEMADMINISTRATIVE CLASSIFICATIONADMINISTRATIVE CLASSIFICATION OF EXPENDITURESAGGREGATE BUDGETALLOCATING BUDGET RESOURCESANNUAL BUDGETANNUAL BUDGETSARTICLEAUDIT OFFICEAUDITORSBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET CLASSIFICATIONBUDGET CONTROLBUDGET CYCLEBUDGET DOCUMENTATIONBUDGET EXECUTIONBUDGET EXECUTION REPORTINGBUDGET FORMULATIONBUDGET FORMULATION PROCESSBUDGET FRAMEWORKBUDGET INSTITUTIONSBUDGET MANAGEMENTBUDGET PREPARATIONBUDGET PREPARATION PROCESSBUDGET PROCESSBUDGET REALLOCATIONSBUDGET REPORTBUDGET RULESBUDGET SYSTEMBUDGETARY ALLOCATIONBUDGETARY ALLOCATIONSBUDGETARY FUNDSBUDGETARY INSTITUTIONSBUDGETARY RESOURCESBUDGETING PROCESSBUSINESS PLANSCAPACITY BUILDINGCAPACITY BUILDING ACTIVITIESCAPACITY CONSTRAINTSCAPACITY-BUILDINGCAPITAL BUDGETINGCAPITAL CONSTRUCTIONCAPITAL INVESTMENTCASH BASISCASH MANAGEMENTCENTRAL BUDGETCENTRAL GOVERNMENTCHART OF ACCOUNTSCITY ADMINISTRATIONCLINICSCOMMUNICABLE DISEASESCOMPETITIVE PROCESSCOMPETITIVE PROCUREMENTDATA COLLECTIONDATA COLLECTION PROCESSDEBTDEBT RELIEFDEBT SUSTAINABILITYDECENTRALIZATIONDECISION MAKINGDOMESTIC DEBTDONOR ASSISTANCEDONOR FUNDINGDONOR FUNDSEXPENDITUREEXPENDITURE CATEGORIESEXPENDITURE MANAGEMENT SYSTEMEXTERNAL AUDITEXTERNAL DEBTFIDUCIARY ASSESSMENTFIDUCIARY RISKFINANCE MINISTRYFINANCE STAFFFINANCIAL ACCOUNTABILITYFINANCIAL ACTIVITIESFINANCIAL CONTROLFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT INFORMATIONFINANCIAL MANAGEMENT INFORMATION SYSTEMFINANCIAL MANAGEMENT SYSTEMSFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL RESPONSIBILITYFINANCIAL STATEMENTSFINANCIAL SUPPORTFINANCIAL SYSTEMFINANCIAL TRANSACTIONSFISCAL INFORMATIONFISCAL POLICYFISCAL RISKSGOVERNMENT STRUCTUREGRANT FUNDSHEALTH CAREHEALTH CARE PROVIDERHEALTH CARE SYSTEMHEALTH CENTERSHEALTH DEPARTMENTSHEALTH EXPENDITUREHEALTH EXPENDITURESHEALTH FINANCINGHEALTH MANAGEMENTHEALTH MINISTRYHEALTH OUTCOMESHEALTH SECTORHEALTH SERVICESHEALTH SPENDINGHEALTH UNITHEALTH UNITSHOSPITALSIMMUNIZATIONINDEPENDENT AUDITORSINFECTIOUS DISEASESINFLATIONINTERNAL AUDITINTERNAL AUDIT CAPACITYINTERNAL AUDIT FUNCTIONINTERNAL BUDGETINTERNAL CONTROLLAWSLOCAL BUDGETSLOCAL CURRENCYLOCAL GOVERNMENT REVENUELOCAL TAXESMEDICAL PROFESSIONALSMEDICAL SERVICESMEDICAL SUPPLIESMEDICINESMEDIUM TERM EXPENDITUREMEDIUM TERM EXPENDITURE FRAMEWORKMEDIUM-TERM PLANMINISTRY OF DEFENSEMINISTRY OF ECONOMYMINISTRY OF FINANCENATIONAL AUDITNATIONAL BANKORGANIZATIONAL STRUCTUREPATIENTSPAYMENT SYSTEMPOLICY FORMULATIONPRIMARY HEALTH CAREPRIVATE SECTORPROCUREMENT FUNCTIONPROCUREMENT OF GOODSPROCUREMENT PROCESSPROGRAM BUDGETINGPROGRAMSPROVISION OF HEALTH CAREPUBLIC ACCOUNTABILITYPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE TRACKINGPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC HEALTHPUBLIC HEALTH CAREPUBLIC HEALTH SERVICESPUBLIC INFORMATIONPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMPUBLIC LAWPUBLIC OFFICIALSPUBLIC PROCUREMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SPENDINGQUALITY CONTROLQUALITY STANDARDSRECURRENT EXPENDITURESREFORM AGENDAREGIONAL GOVERNMENTRESOURCE ALLOCATIONSANITATIONSECTOR BUDGETSECTOR MANAGERSSECTOR MINISTRYSECTOR POLICYSECTORAL BUDGETSOCIAL PROTECTIONSTATE BUDGETSUPREME AUDIT INSTITUTIONSUSTAINABILITY ANALYSISTAX REVENUESTOTAL PUBLIC EXPENDITURETRANSPARENCYTREASURY MANAGEMENTTREASURY SYSTEMUNCERTAINTYWASTEWorld Bank10.1596/7828