2011年-世界发展银行全球_Uzbekistan_-_Country_Integrated_Fiduciary_Assessment_88页_1mb

报告摘要

Uzbekistan Country Integrated Fiduciary Assessment (CIFA) Summary

Core Content

This report, Report No. 60713-UZ, is a Country Integrated Fiduciary Assessment (CIFA) conducted by the World Bank in March 2011. It provides a comprehensive evaluation of the public financial management (PFM) and public procurement systems in the Republic of Uzbekistan, highlighting progress made and recommending further improvements to enhance transparency, accountability, and efficiency.

The CIFA follows up on previous assessments such as the 2003 CPAR and 2004 CFAA, and is aligned with the 2007-2018 PFM Strategy. It focuses on the downstream components of the PFM system, including budget execution, accounting, internal control, internal audit, external audit, and parliamentary oversight, as well as the procurement system.

Main Objectives

To provide relevant information on the PFM and procurement arrangements in Uzbekistan.
To identify and document the most significant fiduciary risks.
To document the existing program of reforms and suggest actions to improve transparency and accountability.
To provide a roadmap for the use of country PFM systems in investment projects with adequate fiduciary safeguards.

Key Findings

Economic Background

Uzbekistan's economy was relatively unaffected by the global financial crisis due to its isolation and strong exports of gas and gold.
GDP growth remained strong, slightly declining from 9% in 2007/2008 to 8.1% in 2008/2009.
The current account surplus was 12.8% of GDP in 2008, with gross international reserves totaling $9.6 billion.
The Fund for Reconstruction and Development (FRD) accumulated a fiscal surplus of 10% of GDP in 2008.
Exports grew by 2.1% in 2009, with gold and natural gas showing increases, while automobiles, copper, cotton, and chemicals saw declines.
Remittances decreased by 30% in 2009.

Public Financial Management (PFM)

The Treasury Single Account (TSA) is now processing the majority of government spending.
A GFS 2001-compliant chart of accounts has been implemented, improving information processing and analytical capacities.
The PFM Strategic Plan (2007-2018) outlines a roadmap for reforms, including accrual-based accounting, international standards, and transparent reporting.

Public Procurement

Public procurement is a major component of the government budget and plays a key role in cost control and operational effectiveness.
The procurement system is complex, multi-stage, and lacks transparency, creating opportunities for fraud and corruption.
The procurement framework is fragmented, with no unified law and no single regulatory authority.
There is limited public confidence in the procurement system and insufficient transparency.

Key Recommendations

1. Strengthen the Legal and Institutional Framework for Public Procurement

The Ministry of Finance (MOF) should request the Cabinet of Ministers to establish a strong legal, institutional, and regulatory framework for public procurement.
This should align with international standards and include new contracting processes, documentation, and an independent procurement appeals mechanism.

2. Adopt International Public Sector Accounting Standards (IPSAS)

The government should formally adopt IPSAS for accrual accounting and implement it in phases as outlined in the 2007-2018 Strategic Plan.
A decision on the accounting recognition principles should be made to support the GFMIS project.

3. Establish an Institutional and Legal Framework for Internal Audit

The government should create a framework for internal audit that complies with IIA standards.
A phased implementation plan should be developed, starting with the Treasury, and extended to other line ministries.

4. Increase Transparency in Financial Information

The government should increase the quantity and transparency of financial information it provides to the public, international community, and development partners.
Improved transparency will enhance trust, public involvement, and support for economic development.

5. Pilot Use of Treasury System for Project Expenditure Control

The Treasury system should be used for expenditure control of projects funded by international financial institutions.
This would align with the Paris Declaration and Accra Agenda for Action, and reduce overhead costs.

6. Implement Appropriation-Based Budgeting

The MOF should request the Cabinet of Ministers to approve the phased implementation of appropriation-based budgeting.
This will increase transparency and accountability, and should be given highest priority for funding and implementation.

7. Establish a PFM Coordination Team

A holistic PFM Coordination team should be created under the Ministry of Finance to coordinate reforms and avoid fragmentation.
This will help harness government capacity and ensure effective implementation of reforms.

Key Information

Currency: Uzbekistan Soum (UZS), with 1 USD = 1558 UZS as of 04/10/2010.
Fiscal Year: January 1 – December 31.
PFM Reforms: Include Treasury Single Account, GFS 2001-compliant chart of accounts, accrual-based accounting, and transparent reporting.
Procurement Issues: Lack of transparency, fragmented legal framework, limited public confidence, and complex approval processes.
International Standards: The report emphasizes the need to align with COSO, IAS, IFRS, ISA, ISSAI, and INTOSAI standards.
PEFA Indicators: Not all indicators were assessed due to the limited scope of the CIFA.

Conclusion

The CIFA identifies seven key areas for reform and improvement, focusing on public procurement, internal audit, accrual accounting, budget transparency, and coordination of PFM initiatives. These recommendations are aligned with the 2007-2018 PFM Strategy and aim to strengthen accountability, enhance transparency, and align with international best practices. The report highlights the importance of stakeholder engagement, capacity building, and institutional reforms to achieve these goals.