Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Published Late||Available to the Public|
|Audit Report||Produced for Internal Use Only||Produced for Internal Use Only|
As of 31 December 2016, the government of Tajikistan makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Tajikistan has published the Year-End Report in a timely manner.
To improve budget transparency, Tajikistan should publish an Audit Report and produce and publish a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
Transparency (Open Budget Index) 25/100
The Government of Tajikistan provides the public with minimal budget information.
Public Participation 19/100
The Government of Tajikistan is weak in providing the public with opportunities to engage in the budget process.
By legislature 70/100
Budget oversight by the legislature in Tajikistan is adequate.
By auditor 75/100
Budget oversight by the supreme audit institution in Tajikistan is adequate.
Tajikistan should prioritize the following actions to improve budget transparency:
- Publish an Audit Report.
- Publish in a timely manner a Year-End Report.
- Produce and publish the Mid-Year Review.
Tajikistan should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and to participate in audit investigations.
Tajikistan should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.
- Establish a system of quality control for the supreme audit institution.