Kyrgyz Republic : Country Fiduciary Assessment Update 2007

This 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 i...

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Main Author:	World Bank
Format:	Integrated Fiduciary Assessment
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNT ACCOUNTANTS ACCOUNTING ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING REPORTS ACCOUNTING SYSTEMS ACCRUAL BASIS ADDITIONAL PAYMENTS ADMINISTRATIVE CLASSIFICATION ANNUAL BUDGET ANNUAL BUDGET EXECUTION ANNUAL FINANCIAL STATEMENTS ANNUAL PERFORMANCE ANNUAL REPORT ANNUAL REPORTS APPROPRIATIONS ARTICLE AUDIT OFFICE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS BANK ACCOUNTS BROCHURE BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET DISCIPLINE BUDGET DOES BUDGET EXECUTION BUDGET FORMULATION BUDGET INSTITUTIONS BUDGET MANAGEMENT BUDGET ORGANIZATIONS BUDGET PREPARATION BUDGET PROCESS BUDGET REQUESTS BUDGET SUPPORT BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATION BUDGETARY ALLOCATIONS BUDGETARY INSTITUTIONS BUDGETARY PROCESS BUDGETARY RESOURCES BUDGETING BUSINESS PROCESSES CAPACITY BUILDING CAPACITY-BUILDING CASH BASIS CASH MANAGEMENT CASH PLANNING CHART OF ACCOUNTS CHECKS CIVIL SERVICE CIVIL SERVICE PAY CIVIL SERVICE REFORMS COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT CREDITORS CREDITS CURRENT ACCOUNT DATA ENTRY DEBT DEBT MANAGEMENT DEBT REPAYMENT DEBTORS DEBTS DECENTRALIZATION DONOR AGENCIES DONOR ASSISTANCE ECONOMIC CLASSIFICATION ECONOMIC CONTROL ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC RECOVERY EXPENDITURE EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDIT BODY EXTERNAL AUDIT CAPACITY EXTERNAL DEBT EXTERNAL SHOCKS FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL CONTROL FINANCIAL CRISIS FINANCIAL INCENTIVES FINANCIAL INFORMATION FINANCIAL MANAGEMENT CONCEPTS FINANCIAL MANAGERS FINANCIAL POSITION FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL CONSOLIDATION FISCAL DEFICIT FISCAL LAXITY FISCAL MANAGEMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS HEALTH INSURANCE HEALTH INSURANCE FUND HEALTH SECTOR INDIVIDUAL ACCOUNTS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITORS INTERNAL AUDITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS JOB TRAINING LOCAL BUDGETS MACROECONOMIC STABILITY MANAGERIAL ACCOUNTABILITY MANAGERIAL DISCRETION MINISTRY BUDGETS MINISTRY OF FINANCE MONITOR PERFORMANCE NATIONAL AUDIT NATIONAL BANK NATIONAL BUDGET ORGANIZATIONAL REFORM ORGANIZATIONAL ROLES PAYROLL PAYROLL SYSTEM PAYROLL SYSTEMS PERFORMANCE ASSESSMENT PERFORMANCE AUDIT PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM PERSONNEL EXPENDITURES POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PROCUREMENT DATA PROCUREMENT FUNCTION PROCUREMENT PROCESS PROCUREMENT SYSTEMS PROGRAM CLASSIFICATION PROGRAM OPERATIONS PROGRAMS PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAM PUBLIC OFFICIALS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR EMPLOYEES PUBLIC SECTOR MANAGEMENT PUBLIC SPENDING QUALITY CONTROL QUALITY STANDARDS REFORM AGENDA REFORM PROCESS REFORM PROGRAM REGULATORY FRAMEWORK REPORTING REPORTING SYSTEMS RESPONSIBILITIES RISK ASSESSMENT RISK ASSESSMENTS RISK MANAGEMENT SALARIES SALARY SALARY PAYMENTS SALE SAVINGS SENIOR SICK LEAVE SOCIAL FUND SOCIAL PROTECTION SOUND FINANCIAL MANAGEMENT STAKEHOLDERS STATE AGENCY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX REVENUES TECHNICAL SKILLS TRAINING PROGRAM TRAINING PROGRAMS TRANSACTION TRANSPARENCY TREASURY STAFF TREASURY SYSTEM VALUABLE WAGES WEB SITE
Online Access:	http://documents.worldbank.org/curated/en/2007/11/9068498/kyrgyz-republic-country-fiduciary-assessment-update-2007 http://hdl.handle.net/10986/7696

id	okr-10986-7696
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 ACCOUNTANTS ACCOUNTING ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING REPORTS ACCOUNTING SYSTEMS ACCRUAL BASIS ADDITIONAL PAYMENTS ADMINISTRATIVE CLASSIFICATION ANNUAL BUDGET ANNUAL BUDGET EXECUTION ANNUAL FINANCIAL STATEMENTS ANNUAL PERFORMANCE ANNUAL REPORT ANNUAL REPORTS APPROPRIATIONS ARTICLE AUDIT OFFICE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS BANK ACCOUNTS BROCHURE BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET DISCIPLINE BUDGET DOES BUDGET EXECUTION BUDGET FORMULATION BUDGET INSTITUTIONS BUDGET MANAGEMENT BUDGET ORGANIZATIONS BUDGET PREPARATION BUDGET PROCESS BUDGET REQUESTS BUDGET SUPPORT BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATION BUDGETARY ALLOCATIONS BUDGETARY INSTITUTIONS BUDGETARY PROCESS BUDGETARY RESOURCES BUDGETING BUSINESS PROCESSES CAPACITY BUILDING CAPACITY-BUILDING CASH BASIS CASH MANAGEMENT CASH PLANNING CHART OF ACCOUNTS CHECKS CIVIL SERVICE CIVIL SERVICE PAY CIVIL SERVICE REFORMS COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT CREDITORS CREDITS CURRENT ACCOUNT DATA ENTRY DEBT DEBT MANAGEMENT DEBT REPAYMENT DEBTORS DEBTS DECENTRALIZATION DONOR AGENCIES DONOR ASSISTANCE ECONOMIC CLASSIFICATION ECONOMIC CONTROL ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC RECOVERY EXPENDITURE EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDIT BODY EXTERNAL AUDIT CAPACITY EXTERNAL DEBT EXTERNAL SHOCKS FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL CONTROL FINANCIAL CRISIS FINANCIAL INCENTIVES FINANCIAL INFORMATION FINANCIAL MANAGEMENT CONCEPTS FINANCIAL MANAGERS FINANCIAL POSITION FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL CONSOLIDATION FISCAL DEFICIT FISCAL LAXITY FISCAL MANAGEMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS HEALTH INSURANCE HEALTH INSURANCE FUND HEALTH SECTOR INDIVIDUAL ACCOUNTS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITORS INTERNAL AUDITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS JOB TRAINING LOCAL BUDGETS MACROECONOMIC STABILITY MANAGERIAL ACCOUNTABILITY MANAGERIAL DISCRETION MINISTRY BUDGETS MINISTRY OF FINANCE MONITOR PERFORMANCE NATIONAL AUDIT NATIONAL BANK NATIONAL BUDGET ORGANIZATIONAL REFORM ORGANIZATIONAL ROLES PAYROLL PAYROLL SYSTEM PAYROLL SYSTEMS PERFORMANCE ASSESSMENT PERFORMANCE AUDIT PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM PERSONNEL EXPENDITURES POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PROCUREMENT DATA PROCUREMENT FUNCTION PROCUREMENT PROCESS PROCUREMENT SYSTEMS PROGRAM CLASSIFICATION PROGRAM OPERATIONS PROGRAMS PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAM PUBLIC OFFICIALS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR EMPLOYEES PUBLIC SECTOR MANAGEMENT PUBLIC SPENDING QUALITY CONTROL QUALITY STANDARDS REFORM AGENDA REFORM PROCESS REFORM PROGRAM REGULATORY FRAMEWORK REPORTING REPORTING SYSTEMS RESPONSIBILITIES RISK ASSESSMENT RISK ASSESSMENTS RISK MANAGEMENT SALARIES SALARY SALARY PAYMENTS SALE SAVINGS SENIOR SICK LEAVE SOCIAL FUND SOCIAL PROTECTION SOUND FINANCIAL MANAGEMENT STAKEHOLDERS STATE AGENCY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX REVENUES TECHNICAL SKILLS TRAINING PROGRAM TRAINING PROGRAMS TRANSACTION TRANSPARENCY TREASURY STAFF TREASURY SYSTEM VALUABLE WAGES WEB SITE
spellingShingle	ACCOUNT ACCOUNTANTS ACCOUNTING ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING REPORTS ACCOUNTING SYSTEMS ACCRUAL BASIS ADDITIONAL PAYMENTS ADMINISTRATIVE CLASSIFICATION ANNUAL BUDGET ANNUAL BUDGET EXECUTION ANNUAL FINANCIAL STATEMENTS ANNUAL PERFORMANCE ANNUAL REPORT ANNUAL REPORTS APPROPRIATIONS ARTICLE AUDIT OFFICE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS BANK ACCOUNTS BROCHURE BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET DISCIPLINE BUDGET DOES BUDGET EXECUTION BUDGET FORMULATION BUDGET INSTITUTIONS BUDGET MANAGEMENT BUDGET ORGANIZATIONS BUDGET PREPARATION BUDGET PROCESS BUDGET REQUESTS BUDGET SUPPORT BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATION BUDGETARY ALLOCATIONS BUDGETARY INSTITUTIONS BUDGETARY PROCESS BUDGETARY RESOURCES BUDGETING BUSINESS PROCESSES CAPACITY BUILDING CAPACITY-BUILDING CASH BASIS CASH MANAGEMENT CASH PLANNING CHART OF ACCOUNTS CHECKS CIVIL SERVICE CIVIL SERVICE PAY CIVIL SERVICE REFORMS COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT CREDITORS CREDITS CURRENT ACCOUNT DATA ENTRY DEBT DEBT MANAGEMENT DEBT REPAYMENT DEBTORS DEBTS DECENTRALIZATION DONOR AGENCIES DONOR ASSISTANCE ECONOMIC CLASSIFICATION ECONOMIC CONTROL ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC RECOVERY EXPENDITURE EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDIT BODY EXTERNAL AUDIT CAPACITY EXTERNAL DEBT EXTERNAL SHOCKS FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL CONTROL FINANCIAL CRISIS FINANCIAL INCENTIVES FINANCIAL INFORMATION FINANCIAL MANAGEMENT CONCEPTS FINANCIAL MANAGERS FINANCIAL POSITION FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL CONSOLIDATION FISCAL DEFICIT FISCAL LAXITY FISCAL MANAGEMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS HEALTH INSURANCE HEALTH INSURANCE FUND HEALTH SECTOR INDIVIDUAL ACCOUNTS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITORS INTERNAL AUDITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS JOB TRAINING LOCAL BUDGETS MACROECONOMIC STABILITY MANAGERIAL ACCOUNTABILITY MANAGERIAL DISCRETION MINISTRY BUDGETS MINISTRY OF FINANCE MONITOR PERFORMANCE NATIONAL AUDIT NATIONAL BANK NATIONAL BUDGET ORGANIZATIONAL REFORM ORGANIZATIONAL ROLES PAYROLL PAYROLL SYSTEM PAYROLL SYSTEMS PERFORMANCE ASSESSMENT PERFORMANCE AUDIT PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM PERSONNEL EXPENDITURES POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PROCUREMENT DATA PROCUREMENT FUNCTION PROCUREMENT PROCESS PROCUREMENT SYSTEMS PROGRAM CLASSIFICATION PROGRAM OPERATIONS PROGRAMS PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAM PUBLIC OFFICIALS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR EMPLOYEES PUBLIC SECTOR MANAGEMENT PUBLIC SPENDING QUALITY CONTROL QUALITY STANDARDS REFORM AGENDA REFORM PROCESS REFORM PROGRAM REGULATORY FRAMEWORK REPORTING REPORTING SYSTEMS RESPONSIBILITIES RISK ASSESSMENT RISK ASSESSMENTS RISK MANAGEMENT SALARIES SALARY SALARY PAYMENTS SALE SAVINGS SENIOR SICK LEAVE SOCIAL FUND SOCIAL PROTECTION SOUND FINANCIAL MANAGEMENT STAKEHOLDERS STATE AGENCY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX REVENUES TECHNICAL SKILLS TRAINING PROGRAM TRAINING PROGRAMS TRANSACTION TRANSPARENCY TREASURY STAFF TREASURY SYSTEM VALUABLE WAGES WEB SITE World Bank Kyrgyz Republic : Country Fiduciary Assessment Update 2007
geographic_facet	Europe and Central Asia Kyrgyz Republic
description	This 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).
format	Economic & Sector Work :: Integrated Fiduciary Assessment
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Kyrgyz Republic : Country Fiduciary Assessment Update 2007
title_short	Kyrgyz Republic : Country Fiduciary Assessment Update 2007
title_full	Kyrgyz Republic : Country Fiduciary Assessment Update 2007
title_fullStr	Kyrgyz Republic : Country Fiduciary Assessment Update 2007
title_full_unstemmed	Kyrgyz Republic : Country Fiduciary Assessment Update 2007
title_sort	kyrgyz republic : country fiduciary assessment update 2007
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2007/11/9068498/kyrgyz-republic-country-fiduciary-assessment-update-2007 http://hdl.handle.net/10986/7696
_version_	1764404429615792128
spelling	okr-10986-76962021-04-23T14:02:38Z Kyrgyz Republic : Country Fiduciary Assessment Update 2007 World Bank ACCOUNT ACCOUNTANTS ACCOUNTING ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING REPORTS ACCOUNTING SYSTEMS ACCRUAL BASIS ADDITIONAL PAYMENTS ADMINISTRATIVE CLASSIFICATION ANNUAL BUDGET ANNUAL BUDGET EXECUTION ANNUAL FINANCIAL STATEMENTS ANNUAL PERFORMANCE ANNUAL REPORT ANNUAL REPORTS APPROPRIATIONS ARTICLE AUDIT OFFICE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS BANK ACCOUNTS BROCHURE BUDGET CLASSIFICATION BUDGET CLASSIFICATION SYSTEM BUDGET DISCIPLINE BUDGET DOES BUDGET EXECUTION BUDGET FORMULATION BUDGET INSTITUTIONS BUDGET MANAGEMENT BUDGET ORGANIZATIONS BUDGET PREPARATION BUDGET PROCESS BUDGET REQUESTS BUDGET SUPPORT BUDGET SYSTEM BUDGET YEAR BUDGETARY ALLOCATION BUDGETARY ALLOCATIONS BUDGETARY INSTITUTIONS BUDGETARY PROCESS BUDGETARY RESOURCES BUDGETING BUSINESS PROCESSES CAPACITY BUILDING CAPACITY-BUILDING CASH BASIS CASH MANAGEMENT CASH PLANNING CHART OF ACCOUNTS CHECKS CIVIL SERVICE CIVIL SERVICE PAY CIVIL SERVICE REFORMS COMMERCIAL BANKS COUNTRY PROCUREMENT COUNTRY PROCUREMENT ASSESSMENT CREDITORS CREDITS CURRENT ACCOUNT DATA ENTRY DEBT DEBT MANAGEMENT DEBT REPAYMENT DEBTORS DEBTS DECENTRALIZATION DONOR AGENCIES DONOR ASSISTANCE ECONOMIC CLASSIFICATION ECONOMIC CONTROL ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC RECOVERY EXPENDITURE EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDIT BODY EXTERNAL AUDIT CAPACITY EXTERNAL DEBT EXTERNAL SHOCKS FIDUCIARY ASSESSMENT FIDUCIARY RISK FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ASSETS FINANCIAL AUDITS FINANCIAL CONTROL FINANCIAL CRISIS FINANCIAL INCENTIVES FINANCIAL INFORMATION FINANCIAL MANAGEMENT CONCEPTS FINANCIAL MANAGERS FINANCIAL POSITION FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL RISK FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL CONSOLIDATION FISCAL DEFICIT FISCAL LAXITY FISCAL MANAGEMENT GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTS HEALTH INSURANCE HEALTH INSURANCE FUND HEALTH SECTOR INDIVIDUAL ACCOUNTS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITORS INTERNAL AUDITS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS JOB TRAINING LOCAL BUDGETS MACROECONOMIC STABILITY MANAGERIAL ACCOUNTABILITY MANAGERIAL DISCRETION MINISTRY BUDGETS MINISTRY OF FINANCE MONITOR PERFORMANCE NATIONAL AUDIT NATIONAL BANK NATIONAL BUDGET ORGANIZATIONAL REFORM ORGANIZATIONAL ROLES PAYROLL PAYROLL SYSTEM PAYROLL SYSTEMS PERFORMANCE ASSESSMENT PERFORMANCE AUDIT PERFORMANCE MANAGEMENT PERFORMANCE MANAGEMENT SYSTEM PERSONNEL EXPENDITURES POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIVATE SECTOR PROCUREMENT DATA PROCUREMENT FUNCTION PROCUREMENT PROCESS PROCUREMENT SYSTEMS PROGRAM CLASSIFICATION PROGRAM OPERATIONS PROGRAMS PUBLIC ENTITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT PROGRAM PUBLIC OFFICIALS PUBLIC PROCUREMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR EMPLOYEES PUBLIC SECTOR MANAGEMENT PUBLIC SPENDING QUALITY CONTROL QUALITY STANDARDS REFORM AGENDA REFORM PROCESS REFORM PROGRAM REGULATORY FRAMEWORK REPORTING REPORTING SYSTEMS RESPONSIBILITIES RISK ASSESSMENT RISK ASSESSMENTS RISK MANAGEMENT SALARIES SALARY SALARY PAYMENTS SALE SAVINGS SENIOR SICK LEAVE SOCIAL FUND SOCIAL PROTECTION SOUND FINANCIAL MANAGEMENT STAKEHOLDERS STATE AGENCY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAX REVENUES TECHNICAL SKILLS TRAINING PROGRAM TRAINING PROGRAMS TRANSACTION TRANSPARENCY TREASURY STAFF TREASURY SYSTEM VALUABLE WAGES WEB SITE This 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). 2012-06-11T19:09:37Z 2012-06-11T19:09:37Z 2007-11-10 http://documents.worldbank.org/curated/en/2007/11/9068498/kyrgyz-republic-country-fiduciary-assessment-update-2007 http://hdl.handle.net/10986/7696 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Integrated Fiduciary Assessment Economic & Sector Work Europe and Central Asia Kyrgyz Republic

Kyrgyz Republic : Country Fiduciary Assessment Update 2007

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