World Bank2012-06-112012-06-112007-11-10https://hdl.handle.net/10986/7696This fiduciary assessment makes recommendations to strengthen public financial management in the Kyrgyz Republic, including procurement. This report takes stock of developments since 2002 within the Public Financial Management (PFM) Framework. It identifies the recommendations that have been implemented, and it lays out a road map to implement remaining reforms. It provides a basis upon which the Government of the Kyrgyz Republic (GOK) can formulate a capacity-building plan to improve its fiduciary system. Donors can use the results of this update in two ways: first, to develop strategies for assisting the capacity development plan; and second, to mitigate risks in individual operations. The country can use the information to monitor its fiduciary systems and the extent to which ongoing reform initiatives are improving performance. This assessment was prepared in close collaboration with government counterpart teams and other donors. The teams analyzed relevant pieces of legislation, gathered feedback through workshops, and conducted interviews with the Government, the private sector, and civil society. The report incorporates comments on earlier drafts and suggestions received from the government, including the Ministry of Finance (MOF), the Chamber of Accounts (COA), Ministry of Economic Development and Trade and the State Agency on Public Procurement and Materials Reserve (SAPPMR).en-USCC BY 3.0 IGOACCOUNTACCOUNTANTSACCOUNTINGACCOUNTING RECORDSACCOUNTING REFORMACCOUNTING REPORTSACCOUNTING SYSTEMSACCRUAL BASISADDITIONAL PAYMENTSADMINISTRATIVE CLASSIFICATIONANNUAL BUDGETANNUAL BUDGET EXECUTIONANNUAL FINANCIAL STATEMENTSANNUAL PERFORMANCEANNUAL REPORTANNUAL REPORTSAPPROPRIATIONSARTICLEAUDIT OFFICEAUDIT REPORTSAUDITED FINANCIAL STATEMENTSAUDITINGAUDITING STANDARDSAUDITORSBANK ACCOUNTSBROCHUREBUDGET CLASSIFICATIONBUDGET CLASSIFICATION SYSTEMBUDGET DISCIPLINEBUDGET DOESBUDGET EXECUTIONBUDGET FORMULATIONBUDGET INSTITUTIONSBUDGET MANAGEMENTBUDGET ORGANIZATIONSBUDGET PREPARATIONBUDGET PROCESSBUDGET REQUESTSBUDGET SUPPORTBUDGET SYSTEMBUDGET YEARBUDGETARY ALLOCATIONBUDGETARY ALLOCATIONSBUDGETARY INSTITUTIONSBUDGETARY PROCESSBUDGETARY RESOURCESBUDGETINGBUSINESS PROCESSESCAPACITY BUILDINGCAPACITY-BUILDINGCASH BASISCASH MANAGEMENTCASH PLANNINGCHART OF ACCOUNTSCHECKSCIVIL SERVICECIVIL SERVICE PAYCIVIL SERVICE REFORMSCOMMERCIAL BANKSCOUNTRY PROCUREMENTCOUNTRY PROCUREMENT ASSESSMENTCREDITORSCREDITSCURRENT ACCOUNTDATA ENTRYDEBTDEBT MANAGEMENTDEBT REPAYMENTDEBTORSDEBTSDECENTRALIZATIONDONOR AGENCIESDONOR ASSISTANCEECONOMIC CLASSIFICATIONECONOMIC CONTROLECONOMIC DEVELOPMENTECONOMIC GROWTHECONOMIC RECOVERYEXPENDITUREEXPENDITURESEXTERNAL AUDITEXTERNAL AUDIT BODYEXTERNAL AUDIT CAPACITYEXTERNAL DEBTEXTERNAL SHOCKSFIDUCIARY ASSESSMENTFIDUCIARY RISKFINANCIAL ACCOUNTABILITYFINANCIAL ACCOUNTINGFINANCIAL ASSETSFINANCIAL AUDITSFINANCIAL CONTROLFINANCIAL CRISISFINANCIAL INCENTIVESFINANCIAL INFORMATIONFINANCIAL MANAGEMENT CONCEPTSFINANCIAL MANAGERSFINANCIAL POSITIONFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL RISKFINANCIAL STATEMENTSFINANCIAL SUPPORTFINANCIAL TRANSACTIONSFISCAL CONSOLIDATIONFISCAL DEFICITFISCAL LAXITYFISCAL MANAGEMENTGOVERNMENT ACCOUNTINGGOVERNMENT ACCOUNTSHEALTH INSURANCEHEALTH INSURANCE FUNDHEALTH SECTORINDIVIDUAL ACCOUNTSINTERNAL AUDITINTERNAL AUDIT FUNCTIONINTERNAL AUDITORSINTERNAL AUDITSINTERNAL CONTROLINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSJOB TRAININGLOCAL BUDGETSMACROECONOMIC STABILITYMANAGERIAL ACCOUNTABILITYMANAGERIAL DISCRETIONMINISTRY BUDGETSMINISTRY OF FINANCEMONITOR PERFORMANCENATIONAL AUDITNATIONAL BANKNATIONAL BUDGETORGANIZATIONAL REFORMORGANIZATIONAL ROLESPAYROLLPAYROLL SYSTEMPAYROLL SYSTEMSPERFORMANCE ASSESSMENTPERFORMANCE AUDITPERFORMANCE MANAGEMENTPERFORMANCE MANAGEMENT SYSTEMPERSONNEL EXPENDITURESPOVERTY REDUCTIONPOVERTY REDUCTION STRATEGYPRIVATE SECTORPROCUREMENT DATAPROCUREMENT FUNCTIONPROCUREMENT PROCESSPROCUREMENT SYSTEMSPROGRAM CLASSIFICATIONPROGRAM OPERATIONSPROGRAMSPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMPUBLIC OFFICIALSPUBLIC PROCUREMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR EMPLOYEESPUBLIC SECTOR MANAGEMENTPUBLIC SPENDINGQUALITY CONTROLQUALITY STANDARDSREFORM AGENDAREFORM PROCESSREFORM PROGRAMREGULATORY FRAMEWORKREPORTINGREPORTING SYSTEMSRESPONSIBILITIESRISK ASSESSMENTRISK ASSESSMENTSRISK MANAGEMENTSALARIESSALARYSALARY PAYMENTSSALESAVINGSSENIORSICK LEAVESOCIAL FUNDSOCIAL PROTECTIONSOUND FINANCIAL MANAGEMENTSTAKEHOLDERSSTATE AGENCYSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTAX REVENUESTECHNICAL SKILLSTRAINING PROGRAMTRAINING PROGRAMSTRANSACTIONTRANSPARENCYTREASURY STAFFTREASURY SYSTEMVALUABLEWAGESWEB SITEWorld Bank10.1596/7696