World Bank2013-09-052013-09-052004-06-22https://hdl.handle.net/10986/15685This Country Financial Accountability Assessment (CFAA), the first for Tajikistan, is a key diagnostic study aimed at identifying the overall financial management risks. It's timing coincides with a meeting of the Tajik Consultative Group in April 2003, which pledged US$900 million of support over the next three years. Addressing the numerous, systemic financial management weaknesses in Tajikistan will have an important impact on the governance arrangements which, in turn, will affect donor disbursements against these commitments. In this respect, the CFAA also aims to provide a roadmap for future advice and technical assistance in public sector accountability. It assesses structural reforms in public sector budget management, accounting and financial reporting, the treasury system, internal controls and internal and external audits. I t also examines the mechanisms of public accountability at the sub-national and community levels.en-USCC BY 3.0 IGOACCOUNTACCOUNTABILITYACCOUNTANTSACCOUNTINGACCOUNTING STANDARDSACCOUNTSADJUSTMENT LENDINGATTESTATIONAUDITINGAUDITING PROFESSIONAUDITORSAUDITSAUTHORITYBANKING SECTORBORROWINGBUDGET CLASSIFICATIONBUDGET DEFICITBUDGET EXECUTIONBUDGET FORMULATIONBUDGET MANAGEMENTBUDGET SYSTEMBUDGETARY FUNDSBUDGETARY INSTITUTIONSBUDGETARY PROCESSBUSINESS COMMUNITYCASH MANAGEMENTCENTRAL GOVERNMENTCITIZENSCIVIL SERVICECIVIL WARCOMMERCIAL BANKSCOMMUNITY-DRIVEN DEVELOPMENTCONSOLIDATIONCONSTITUTIONCORRUPTIONDEBTDEBT MANAGEMENTDEBT SERVICEDISTRICTSECONOMIC GROWTHECONOMIC PERFORMANCEECONOMIC REFORMEFFECTIVE GOVERNANCEEXECUTIONFINANCIAL ACCOUNTABILITYFINANCIAL CONTROLFINANCIAL GOVERNANCEFINANCIAL INSTITUTIONSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL RISKFISCALFISCAL REVENUESFISCAL TRANSPARENCYFISCAL YEARFOREIGN INVESTMENTGOVERNANCEGOVERNANCE ENVIRONMENTGOVERNANCE PROBLEMSGOVERNMENT BUDGETSGOVERNMENT DEBTGOVERNMENT OFFICIALSGOVERNMENT PROGRAMSHUMAN RESOURCESINCOMEINSTITUTION BUILDINGINSTITUTIONAL ARRANGEMENTSINSTITUTIONAL BARRIERSINSTITUTIONAL REFORMSINSURANCEINTERNAL AUDITINTERNAL AUDITINGINTERNAL AUDITSINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSLAWSLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE OVERSIGHTLEGISLATURELOCAL COMMUNITIESLOCAL GOVERNMENTLOCAL GOVERNMENT BUDGETSMACROECONOMIC PERFORMANCEMANAGEMENTMARKET ECONOMYMINISTRY OF FINANCEMONITORINGNATURAL RESOURCESPARLIAMENTPRIVATE SECTORPRIVATIZATIONPROCUREMENTPRUDENTIAL REQUIREMENTSPUBLIC ACCOUNTABILITYPUBLIC ADMINISTRATIONPUBLIC ADMINISTRATION REFORMPUBLIC EXPENDITUREPUBLIC EXPENDITURESPUBLIC FINANCESPUBLIC FUNDSPUBLIC INSTITUTIONSPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTABILITYPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR MANAGEMENTPUBLIC SECTOR REFORMPUBLIC SECTOR WAGESQUALITY CONTROLREPRESENTATIVESSOCIAL PROTECTIONSTATE AGENCIESSTATE BUDGETSTATE ENTERPRISESSTATE FINANCESTATE INSTITUTIONSSTATE REVENUESSTATE-OWNED ENTERPRISESTAXTAX ADMINISTRATIONTECHNICAL ASSISTANCETRANSACTION COSTSTRANSPARENCYTREASURY FINANCIAL ACCOUNTABILITYBUDGET PROCESSRESOURCE ALLOCATION PROCESSESMONITORING CRITERIAEXTERNAL RESOURCESACCOUNTING & REPORTINGFINANCIAL REPORTINGINTERNAL CONTROLSRECORDS MANAGEMENTTECHNOLOGYHUMAN RESOURCE MANAGEMENTNONGOVERNMENTAL ORGANIZATIONSPOLICY REFORMFUNDINGFINANCIAL MANAGEMENT SYSTEMSACCOUNTABILITYCASH MANAGEMENTDEBT MANAGEMENTBUDGET CLASSIFICATIONLEGAL FRAMEWORKAUDITINGMETHODOLOGYWorld Bankhttps://doi.org/10.1596/15685