Uzbekistan : Country Financial Accountability Assessment

World Bank

Washington, DC

关键词: ACCOUNT;    ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING STANDARDS;    ACCRUALS;   

RP-ID  :  31345

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The objectives of the Country FinancialAccountability Assessment (CFAA) for Uzbekistan are to (i)help the government strengthen its public sector financialaccountability arrangements; (ii) identify and document themost significant fiduciary risks' in the Governmentpublic financial management systems (PFM); (iii) documentthe existing program of reforms and capacity building toimprove transparency and accountability aspects of the PFM,making additional recommendations for capacity building, ifnecessary. This Report has been prepared with the overridinggoal of helping the government in their efforts towardsstrengthening control and accountability and supportinggreater efficiency of public spending. The Report examinesall areas of public sector accountability, includingaccountability and transparency aspects of the budget,accounting and external financial reporting, revenuemanagement, the internal control environment, internal andexternal audit and governance of public enterprises. Thegoal has been to present a forward-looking analysis ofcurrent issues, focusing on practical, realistic andsequenced improvements in the Country's publicfinancial management systems. The recommendations have takeninto account the considerable capacity constraints inUzbekistan and the limited history of reform in anenvironment marked by severe deficiencies in transparencyand accountability.