Government-by-Government Assessments: Tajikistan
During the review period, the government made significant progress by ensuring the supreme audit institution effectively follows up on findings. The government also made its executive budget proposal, enacted budget, and end-of-year report widely and easily accessible to the public, including online. Information on debt obligations, except major state-owned enterprise debt, was made public within a reasonable period. The budget documents did not provide a substantially complete picture of the government’s planned expenditures. Budget documents lacked detail regarding expenditures for ministries and agencies and did not identify allocations to, earnings from, or debt holdings of state-owned enterprises. The government did not maintain significant off-budget accounts. While military expenditures were included in the budget, the intelligence budget was not, although parliament reviewed it. The supreme audit institution met international standards of independence. The government specified in law or regulation but did not appear to follow in practice the criteria and procedures for awarding natural resource extraction contracts and licenses. Basic information on natural resource extraction awards was not publicly available.
Tajikistan’s fiscal transparency would be improved by:
- Publishing information on major state-owned enterprise debt obligations;
- Producing substantially complete and sufficiently detailed budget documents that include allocations to, earnings from, and debt holdings of state-owned enterprises;
- Following natural resource extraction laws and regulations in practice; and
- Making basic information on natural resource extraction awards publicly available.