Uzbekistan : Country Financial Accountability Assessment

The objectives of the Country Financial Accountability Assessment (CFAA) for Uzbekistan are to (i) help the government strengthen its public sector financial accountability arrangements; (ii) identify and document the most significant fiduciary ris...

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Bibliographic Details
Main Author: World Bank
Format: Country Financial Accountability Assessment
Language:English
en_US
Published: Washington, DC 2013
Subjects:
EBF
TAX
Online Access:http://documents.worldbank.org/curated/en/2004/10/5757744/uzbekistan-country-financial-accountability-assessment
http://hdl.handle.net/10986/14566
id okr-10986-14566
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ACCOUNT
ACCOUNTABILITY
ACCOUNTING
ACCOUNTING STANDARDS
ACCRUALS
AUDITING
AUDITS
AUTHORITY
BANK ACCOUNTS
BANKING SECTOR
BORROWING
BORROWING POLICIES
BUDGET
BUDGET CLASSIFICATION
BUDGET EXECUTION
BUDGET EXPENDITURES
BUDGET IMPLEMENTATION
BUDGET MANAGEMENT
BUDGET PRESENTATION
BUDGET PROCESS
BUDGET REFORM
BUDGET REVENUES
BUDGET SYSTEMS
BUDGETARY FUNDS
BUDGETARY INSTITUTIONS
BUDGETARY PROCESS
BUDGETARY REFORMS
BUDGETING
CASH MANAGEMENT
CITIZENS
COLLECTION AGENCIES
COMMERCIAL BANKS
COMMERCIAL OPERATIONS
CONSTITUTION
CONTROLS/INTERNAL AUDIT
CORRUPTION
CREDITWORTHINESS
DEBT
DECISION MAKING
DECREE
DISCLOSURE
EBF
ECONOMIC GROWTH
ELECTED LOWER HOUSE
EMPLOYMENT
EXECUTION
EXPENDITURE
EXTRA BUDGETARY FUNDS
EXTRABUDGETARY FUNDS
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL INFORMATION
FINANCIAL INSTITUTIONS
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT SYSTEMS
FINANCIAL REFORM
FINANCIAL REPORTING
FINANCIAL REPORTS
FINANCIAL STATEMENTS
FISCAL
FISCAL REFORMS
FISCAL SUSTAINABILITY
FOREIGN EXCHANGE
FOREIGN EXCHANGE RESERVES
GOVERNMENT ACCOUNTING
GOVERNMENT ACCOUNTING STANDARDS
GOVERNMENT AGENCIES
GOVERNMENT EXPENDITURES
GOVERNMENT POLICY
GOVERNMENT REVENUES
GOVERNMENT SECTOR
GOVERNMENT SPENDING
HUMAN CAPITAL
HUMAN RESOURCE
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
INTERNAL CONTROLS
INTERNAL CONTROLS/INTERNAL
INTERNATIONAL ACCOUNTING STANDARDS
LEGISLATION
LEGISLATIVE FRAMEWORK
LEGISLATIVE REFORM
MANAGEMENT INFORMATION SYSTEMS
MINISTERS
MINISTRY OF FINANCE
POLITICAL REFORMS
PRIVATE SECTOR
PRODUCTIVITY
PUBLIC ACCOUNTABILITY
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE REVIEW
PUBLIC FINANCES
PUBLIC FUNDS
PUBLIC INSTITUTIONS
PUBLIC POLICIES
PUBLIC PROCUREMENT
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTABILITY
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVANTS
PUBLIC SPENDING
RECURRENT COSTS
REFERENDUM
REGULATORY FRAMEWORK
REORGANIZATION
REPRESENTATIVES
REVENUE ADMINISTRATION
REVENUE COLLECTION
REVENUE MANAGEMENT
SENATE
STATE AGENCIES
STATE BUDGET
STATE BUDGET EXPENDITURES
STATE INSTITUTIONS
STATE PROPERTY
TAX
TAX AUTHORITIES
TAX POLICY
TECHNICAL ASSISTANCE
TELECOMMUNICATIONS
TRANSITION ECONOMIES
TRANSPARENCY
TRANSPORT
TREASURY
UPPER HOUSE
spellingShingle ACCOUNT
ACCOUNTABILITY
ACCOUNTING
ACCOUNTING STANDARDS
ACCRUALS
AUDITING
AUDITS
AUTHORITY
BANK ACCOUNTS
BANKING SECTOR
BORROWING
BORROWING POLICIES
BUDGET
BUDGET CLASSIFICATION
BUDGET EXECUTION
BUDGET EXPENDITURES
BUDGET IMPLEMENTATION
BUDGET MANAGEMENT
BUDGET PRESENTATION
BUDGET PROCESS
BUDGET REFORM
BUDGET REVENUES
BUDGET SYSTEMS
BUDGETARY FUNDS
BUDGETARY INSTITUTIONS
BUDGETARY PROCESS
BUDGETARY REFORMS
BUDGETING
CASH MANAGEMENT
CITIZENS
COLLECTION AGENCIES
COMMERCIAL BANKS
COMMERCIAL OPERATIONS
CONSTITUTION
CONTROLS/INTERNAL AUDIT
CORRUPTION
CREDITWORTHINESS
DEBT
DECISION MAKING
DECREE
DISCLOSURE
EBF
ECONOMIC GROWTH
ELECTED LOWER HOUSE
EMPLOYMENT
EXECUTION
EXPENDITURE
EXTRA BUDGETARY FUNDS
EXTRABUDGETARY FUNDS
FINANCIAL ACCOUNTABILITY
FINANCIAL ACCOUNTING
FINANCIAL INFORMATION
FINANCIAL INSTITUTIONS
FINANCIAL MANAGEMENT
FINANCIAL MANAGEMENT SYSTEMS
FINANCIAL REFORM
FINANCIAL REPORTING
FINANCIAL REPORTS
FINANCIAL STATEMENTS
FISCAL
FISCAL REFORMS
FISCAL SUSTAINABILITY
FOREIGN EXCHANGE
FOREIGN EXCHANGE RESERVES
GOVERNMENT ACCOUNTING
GOVERNMENT ACCOUNTING STANDARDS
GOVERNMENT AGENCIES
GOVERNMENT EXPENDITURES
GOVERNMENT POLICY
GOVERNMENT REVENUES
GOVERNMENT SECTOR
GOVERNMENT SPENDING
HUMAN CAPITAL
HUMAN RESOURCE
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
INTERNAL CONTROLS
INTERNAL CONTROLS/INTERNAL
INTERNATIONAL ACCOUNTING STANDARDS
LEGISLATION
LEGISLATIVE FRAMEWORK
LEGISLATIVE REFORM
MANAGEMENT INFORMATION SYSTEMS
MINISTERS
MINISTRY OF FINANCE
POLITICAL REFORMS
PRIVATE SECTOR
PRODUCTIVITY
PUBLIC ACCOUNTABILITY
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE REVIEW
PUBLIC FINANCES
PUBLIC FUNDS
PUBLIC INSTITUTIONS
PUBLIC POLICIES
PUBLIC PROCUREMENT
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTABILITY
PUBLIC SECTOR ACCOUNTING
PUBLIC SERVANTS
PUBLIC SPENDING
RECURRENT COSTS
REFERENDUM
REGULATORY FRAMEWORK
REORGANIZATION
REPRESENTATIVES
REVENUE ADMINISTRATION
REVENUE COLLECTION
REVENUE MANAGEMENT
SENATE
STATE AGENCIES
STATE BUDGET
STATE BUDGET EXPENDITURES
STATE INSTITUTIONS
STATE PROPERTY
TAX
TAX AUTHORITIES
TAX POLICY
TECHNICAL ASSISTANCE
TELECOMMUNICATIONS
TRANSITION ECONOMIES
TRANSPARENCY
TRANSPORT
TREASURY
UPPER HOUSE
World Bank
Uzbekistan : Country Financial Accountability Assessment
geographic_facet Europe and Central Asia
Uzbekistan
description The objectives of the Country Financial Accountability Assessment (CFAA) for Uzbekistan are to (i) help the government strengthen its public sector financial accountability arrangements; (ii) identify and document the most significant fiduciary risks' in the Government public financial management systems (PFM); (iii) document the existing program of reforms and capacity building to improve transparency and accountability aspects of the PFM, making additional recommendations for capacity building, if necessary. This Report has been prepared with the overriding goal of helping the government in their efforts towards strengthening control and accountability and supporting greater efficiency of public spending. The Report examines all areas of public sector accountability, including accountability and transparency aspects of the budget, accounting and external financial reporting, revenue management, the internal control environment, internal and external audit and governance of public enterprises. The goal has been to present a forward-looking analysis of current issues, focusing on practical, realistic and sequenced improvements in the Country's public financial management systems. The recommendations have taken into account the considerable capacity constraints in Uzbekistan and the limited history of reform in an environment marked by severe deficiencies in transparency and accountability.
format Economic & Sector Work :: Country Financial Accountability Assessment
author World Bank
author_facet World Bank
author_sort World Bank
title Uzbekistan : Country Financial Accountability Assessment
title_short Uzbekistan : Country Financial Accountability Assessment
title_full Uzbekistan : Country Financial Accountability Assessment
title_fullStr Uzbekistan : Country Financial Accountability Assessment
title_full_unstemmed Uzbekistan : Country Financial Accountability Assessment
title_sort uzbekistan : country financial accountability assessment
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2004/10/5757744/uzbekistan-country-financial-accountability-assessment
http://hdl.handle.net/10986/14566
_version_ 1764429120800817152
spelling okr-10986-145662021-04-23T14:03:18Z Uzbekistan : Country Financial Accountability Assessment World Bank ACCOUNT ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCRUALS AUDITING AUDITS AUTHORITY BANK ACCOUNTS BANKING SECTOR BORROWING BORROWING POLICIES BUDGET BUDGET CLASSIFICATION BUDGET EXECUTION BUDGET EXPENDITURES BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET PRESENTATION BUDGET PROCESS BUDGET REFORM BUDGET REVENUES BUDGET SYSTEMS BUDGETARY FUNDS BUDGETARY INSTITUTIONS BUDGETARY PROCESS BUDGETARY REFORMS BUDGETING CASH MANAGEMENT CITIZENS COLLECTION AGENCIES COMMERCIAL BANKS COMMERCIAL OPERATIONS CONSTITUTION CONTROLS/INTERNAL AUDIT CORRUPTION CREDITWORTHINESS DEBT DECISION MAKING DECREE DISCLOSURE EBF ECONOMIC GROWTH ELECTED LOWER HOUSE EMPLOYMENT EXECUTION EXPENDITURE EXTRA BUDGETARY FUNDS EXTRABUDGETARY FUNDS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL REFORM FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FISCAL FISCAL REFORMS FISCAL SUSTAINABILITY FOREIGN EXCHANGE FOREIGN EXCHANGE RESERVES GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING STANDARDS GOVERNMENT AGENCIES GOVERNMENT EXPENDITURES GOVERNMENT POLICY GOVERNMENT REVENUES GOVERNMENT SECTOR GOVERNMENT SPENDING HUMAN CAPITAL HUMAN RESOURCE INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL REFORMS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROLS INTERNAL CONTROLS/INTERNAL INTERNATIONAL ACCOUNTING STANDARDS LEGISLATION LEGISLATIVE FRAMEWORK LEGISLATIVE REFORM MANAGEMENT INFORMATION SYSTEMS MINISTERS MINISTRY OF FINANCE POLITICAL REFORMS PRIVATE SECTOR PRODUCTIVITY PUBLIC ACCOUNTABILITY PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCES PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC POLICIES PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SERVANTS PUBLIC SPENDING RECURRENT COSTS REFERENDUM REGULATORY FRAMEWORK REORGANIZATION REPRESENTATIVES REVENUE ADMINISTRATION REVENUE COLLECTION REVENUE MANAGEMENT SENATE STATE AGENCIES STATE BUDGET STATE BUDGET EXPENDITURES STATE INSTITUTIONS STATE PROPERTY TAX TAX AUTHORITIES TAX POLICY TECHNICAL ASSISTANCE TELECOMMUNICATIONS TRANSITION ECONOMIES TRANSPARENCY TRANSPORT TREASURY UPPER HOUSE The objectives of the Country Financial Accountability Assessment (CFAA) for Uzbekistan are to (i) help the government strengthen its public sector financial accountability arrangements; (ii) identify and document the most significant fiduciary risks' in the Government public financial management systems (PFM); (iii) document the existing program of reforms and capacity building to improve transparency and accountability aspects of the PFM, making additional recommendations for capacity building, if necessary. This Report has been prepared with the overriding goal of helping the government in their efforts towards strengthening control and accountability and supporting greater efficiency of public spending. The Report examines all areas of public sector accountability, including accountability and transparency aspects of the budget, accounting and external financial reporting, revenue management, the internal control environment, internal and external audit and governance of public enterprises. The goal has been to present a forward-looking analysis of current issues, focusing on practical, realistic and sequenced improvements in the Country's public financial management systems. The recommendations have taken into account the considerable capacity constraints in Uzbekistan and the limited history of reform in an environment marked by severe deficiencies in transparency and accountability. 2013-07-25T14:54:02Z 2013-07-25T14:54:02Z 2004-10-19 http://documents.worldbank.org/curated/en/2004/10/5757744/uzbekistan-country-financial-accountability-assessment http://hdl.handle.net/10986/14566 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work Europe and Central Asia Uzbekistan