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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 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportPublished LateAvailable to the Public
Audit ReportProduced for Internal Use OnlyProduced 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.


Country Summary - English Country Summary - Russian Questionnaire

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.

Budget Oversight 

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.


Improving Transparency

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.
Improving Participation

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.
Improving Oversight

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.


See more on budget work in Tajikistan »