I. Budget reliability
Scores by Dimension
Overall Indicator Score
1. Aggregate expenditure outturn
B
Notes:
1.1 Aggregate expenditure outturn
B
Notes:
Aggregate expenditure outturn was between 90% and 110% of the approved aggregate budgeted expenditure in two of the three years.
2. Expenditure composition outturn
C+
Notes:
2.1 Expenditure composition outturn by function
C
Notes:
Variance in expenditure composition exceeded 10 per cent in two of last three years.
2.2 Expenditure composition outturn by economic type
C
Notes:
Variance was less than 15% in two of the last three years.
2.3 Expenditure from contingency reserves
A
Notes:
During the last three years, actual expenditures accrued for unforeseen expenses were less than 1% of the total expenditures.
Notes:
3.1 Aggregate revenue outturn
A
Notes:
Actual revenue outturn was in excess of budget between 97% and 106% of budgeted revenue in at least two of the last three years.
3.2 Revenue composition outturn
A
Notes:
The composition variance in two of the three years was less than 5%.
II. Transparency of public finances
Scores by Dimension
Overall Indicator Score
4. Budget classification
B
Notes:
4.1 Budget classification
B
Notes:
The Budget Classification of the Kyrgyz Republic currently allows the aggregation of expenditures up to two (2) digits, revenues - up to three (3) digits, and for the purposes of microanalysis - disaggregation is possible up to eight (8) digits, both in terms of expenditures and revenues of the budget.
Notes:
5.1 Budget documentation
D
Notes:
The last budget submitted to the legislature was for FY 2020 and the requirements are met for 2 basic elements out of 4 and 1 additional element out of 8.
6. Central government operations outside financial reports
A
Notes:
6.1 Expenditure outside financial reports
A
Notes:
There are no expenditures outside financial report.
6.2 Revenue outside financial reports
A
Notes:
There are no revenues outside financial reports.
6.3 Financial reports of extrabudgetary units
A
Notes:
Detailed financial reports of all extrabudgetary units are submitted to government quarterly.
7. Transfers to subnational governments
NA
Notes:
7.1 System for allocating transfers
NA
Notes:
There are no subnational governments in the City of Jalal Abad.
7.2 Timeliness of information on transfers
NA
Notes:
There are no subnational governments in the City of Jalal Abad.
8. Performance information for service delivery
C+
Notes:
8.1 Performance plans for service delivery
C
Notes:
A framework of performance indicators relating to the outputs or outcomes of ministries is in place.
8.2 Performance achieved for service delivery
D
Notes:
Budgetary institutions prepare annual reports on their activities and performances achieved, but they are not published.
8.3 Resources received by service delivery units
A
Notes:
Information on resources received by frontline service delivery units is collected and recorded for all budgetary institutions, disaggregated by source of funds. A report compiling the information is prepared annually.
8.4 Performance evaluation for service delivery
C
Notes:
Performance reports are prepared but not published.
9. Public access to fiscal information
D
Notes:
9.1 Public access to fiscal information
D
Notes:
The government makes available to the public one basic element only, and none of the additional elements in accordance with the specified timeframe.
III. Management of assets and liabilities
Scores by Dimension
Overall Indicator Score
10. Fiscal risk reporting
D+
Notes:
10.1 Monitoring of public corporations
C
Notes:
The reports of the budgetary organizations are included in the consolidated report of the city budget of Jalal Abad.
10.2 Monitoring of subnational governments
NA
Notes:
There are no lower government levels in the local self government of Jalal-Abad.
10.3 Contingent liabilities and other fiscal risks
D
Notes:
There is no information if there is a legal requirement to perform the function on monitoring and reporting of contingent liabilities and other fiscal risks.
11. Public investment management
D+
Notes:
11.1 Economic analysis of investment proposals
D
Notes:
There are no established economic analysis and selection criteria for capital investment projects funded by the local budget of Jalal Abad.
11.2 Investment project selection
C
Notes:
There are different approaches to prioritiising and deciding on a project according to the source of funding.
11.3 Investment project costing
C
Notes:
Costing information is partially integrated in the budget documentation – for the next year, only.
11.4 Investment project monitoring
C
Notes:
The total cost and the physical progress of projects are monitored, but information on implementation of investment project is not published.
12. Public asset management
C
Notes:
12.1 Financial asset monitoring
B
Notes:
Information of financial assets is published annually.
12.2 Nonfinancial asset monitoring
C
Notes:
Information on assets is not officially published and available to the public.
12.3 Transparency of asset disposal
D
Notes:
There is no practice and legal requirement of covering assets disposal information in budget documentation.
Notes:
13.1 Recording and reporting of debt and guarantees
A
Notes:
LSG Jalal Abad monitors and reports on debt payment.
13.2 Approval of debt and guarantees
NA
Notes:
Performed at national level.
13.3 Debt management strategy
NA
Notes:
Performed at national level.
IV. Policy-based fiscal strategy and budgeting
Scores by Dimension
Overall Indicator Score
14. Macroeconomic and fiscal forecasting
C
Notes:
14.1 Macroeconomic forecasts
NA
Notes:
Macroconomic forecast is not prepred at the level of LSG.
Notes:
The City of Jalal Abad prepares forecasts of the main fiscal indicators, including revenues (by type), aggregate expenditure, and the budget balance, for the budget year and two following fiscal years.
14.3 Macrofiscal sensitivity analysis
D
Notes:
LSG Jalal Abad does not prepare macrofiscal sensitivity analysis.
Notes:
15.1 Fiscal impact of policy proposals
D
Notes:
The LSG does not prepare an estimate of fiscal implications and revenue and expenditure policies for three years or one fiscal year.
15.2 Fiscal strategy adoption
B
Notes:
The government has adopted and submitted to the legislature a current fiscal strategy that includes quantitative or qualitative fiscal objectives for at least the budget year and the following two fiscal years.
15.3 Reporting on fiscal outcomes
D
Notes:
A report on the implementation of the Strategic Plan for the Development has not been prepared together with the Annual Budget.
16. Medium-term perspective in expenditure budgeting
D+
Notes:
16.1 Medium-term expenditure estimates
B
Notes:
The annual budget presents estimates of expenditure for the budget year and the two following fiscal years allocated by administrative and economic classification.
16.2 Medium-term expenditure ceilings
D
Notes:
Aggregate expenditure ceilings for the budget year and the two following fiscal years are not prepared.
16.3 Alignment of strategic plans and medium-term budgets
D
Notes:
Institutions of LSG Jalal Abad do not develop Medium-term strategies for budget expenditures.
16.4 Consistency of budgets with previous year’s estimates
D
Notes:
The budget documents provide an explanation of some of the changes to expenditure estimates between the second year of the last medium-term budget and the first year of the current medium-term budget at the aggregate level.
17. Budget preparation process
D+
Notes:
Notes:
The budget calendar allows budgetary institutions only two weeks to complete their budget proposals and this is complied with by all.
17.2 Guidance on budget preparation
D
Notes:
The budget circular issued to budgetary units, doen not include ceilings for administrative or functional areas.
17.3 Budget submission to the legislature
D
Notes:
The executive has submitted the annual budget proposal to council after the start of the New Year.
18. Legislative scrutiny of budgets
D+
Notes:
18.1 Scope of budget scrutiny
C
Notes:
The legislature’s review covers details of expenditure and revenue.
18.2 Legislative procedures for budget scrutiny
C
Notes:
The legislature’s procedures to review budget proposals are approved by the legislature in advance of budgethearings and are adhered to.
18.3 Timing of budget approval
D
Notes:
The legislature has not approved the annual budget at least within one month of the start of the year in the last three fiscal years.
18.4 Rules for budget adjustment by the executive
A
Notes:
Clear rules exist for in-year budget adjustments by the executive. The rules set strict limits on the extent and nature of amendments and are adhered to in all instances
V. Predictability and control in budget execution
Scores by Dimension
Overall Indicator Score
19. Revenue administration
NA
Notes:
19.1 Rights and obligations for revenue measures
NA
Notes:
Due to the sharing arrangements with the national level revenue authority, the dimention is considered not applicable.
19.2 Revenue risk management
NA
Notes:
Due to the sharing arrangements with the national level revenue authority, the dimention is considered not applicable.
19.3 Revenue audit and investigation
NA
Notes:
Due to the sharing arrangements with the national level revenue authority, the dimention is considered not applicable.
19.4 Revenue arrears monitoring
NA
Notes:
Due to the sharing arrangements with the national level revenue authority, the dimention is considered not applicable.
20. Accounting for revenue
C+
Notes:
20.1 Information on revenue collections
B
Notes:
Information on revenue collectionfrom entities collecting most revenue is received by Treasury daily.
20.2 Transfer of revenue collections
A
Notes:
Revenue collections are transferred directly into the Treasury Single Account controlled by the Treasury and their regional offices.
20.3 Revenue accounts reconciliation
C
Notes:
Information on tax collections and transfers is reconciled monthly.
21. Predictability of in-year resource allocation
A
Notes:
21.1 Consolidation of cash balances
NA
Notes:
Cash plans are prepared only in the Republican Budget and the budgets of cities of republican and regional significance.
21.2 Cash forecasting and monitoring
NA
Notes:
Cash plan at the local budget level is not estabslihed.
21.3 Information on commitment ceilings
NA
Notes:
The commitment ceilings are not defined by SNG Jalal Abad. .
21.4 Significance of in-year budget adjustments
A
Notes:
No budget adjustments were made during the last financial year of assessment 2019.
22. Expenditure arrears
C+
Notes:
22.1 Stock of expenditure arrears
B
Notes:
The stock of expenditure arrears is not more than 6% of the total expenditure in all three years.
22.2 Expenditure arrears monitoring
C
Notes:
No information when the expenditure arrears report is prepared after year-end.
Notes:
23.1 Integration of payroll and personnel records
B
Notes:
The personnel database and payroll system are manually controlled and monthly reconciled.
23.2 Management of payroll changes
A
Notes:
No retroactive adjustments made in any of the years of assessment.
23.3 Internal control of payroll
C
Notes:
There is sufficientcontrol in payroll.
Notes:
Payroll audit is performed once in three years.
Notes:
24.1 Procurement monitoring
D
Notes:
The records of procurement monitoring cover no details on contract award.
24.2 Procurement methods
A
Notes:
The total value of contracts awarded through competitive methods is more than 80% in all three years.
24.3 Public access to procurement information
A
Notes:
The key procurement information is available to the public.
24.4 Procurement complaints management
A
Notes:
All procurement complaints management criteria are met.
25. Internal controls on nonsalary expenditure
A
Notes:
25.1 Segregation of duties
A
Notes:
Almost all budget operations take place through the Single Treasury Account that is managed by the Ministry of Finance.
25.2 Effectiveness of expenditure commitment controls
A
Notes:
Payment obligations remain within the limits of the annual budget allocations.
25.3 Compliance with payment rules and procedures
B
Notes:
There were no financial violations. Payments are made in accordance with standard payment procedures.
Notes:
26.1 Coverage of internal audit
NA
Notes:
There is no internal audit function established within LSG Jalal Abad.
26.2 Nature of audits and standards applied
NA
Notes:
There is no internal audit function established within LSG Jalal Abad.
26.3 Implementation of internal audits and reporting
NA
Notes:
There is no internal audit function established within LSG Jalal Abad.
26.4 Response to internal audits
NA
Notes:
There is no internal audit function established within LSG Jalal Abad.
VI. Accounting and reporting
Scores by Dimension
Overall Indicator Score
27. Financial data integrity
B
Notes:
27.1 Bank account reconciliation
C
Notes:
Reconciliation, between the National Bank and the Central Treasury, is carried out quarterly.
Notes:
All suspense accounts are cleared in a timely way.
Notes:
Reconciliation of advance accounts takes place at least monthly, within a month from the end of each month.
27.4 Financial data integrity processes
B
Notes:
Regional Treasury is responsible for data changes only.
28. In-year budget reports
B+
Notes:
28.1 Coverage and comparability of reports
A
Notes:
The database in the automated treasury system allows full coverage of budget execution data and comparison with the originally approved budget.
28.2 Timing of in-year budget reports
B
Notes:
In-year budget reports are prepared each quarter except for the first one and submitted within two months after the respective quarter.
28.3 Accuracy of in-year budget reports
B
Notes:
Analysis of budget execution is performed on six-month basis.
29. Annual financial reports
C+
Notes:
29.1 Completeness of annual financial reports
A
Notes:
The database in the automated treasury system allows full coverage of budget execution data and their comparison with the approved budget data.
29.2 Submission of reports for external audit
C
Notes:
The financial reports are submitted to Accounts Chamber within nine months of the end of the fiscal year (2018).
29.3 Accounting standards
C
Notes:
The accounting procedures are defined at national level and applied in all local governments in the country.
VII. External scrutiny and audit
Scores by Dimension
Overall Indicator Score
Notes:
30.1 Audit coverage and standards
B
Notes:
There is full external audit coverage of the local government revenue and expenditure providing material issues andweaknesses of the internal control environment. National standards are applied.
30.2 Submission of audit reports to the legislature
A
Notes:
The audit report is submitted to the legialture within three months of receipt of financial statement.
30.3 External audit follow-up
A
Notes:
There is timely and clear follow up by the executive on audit recommendations. Evidence was provided.
30.4 Supreme Audit Institution independence
B
Notes:
The Account Chamber operates independently from the executive and enjoys substantial independence over its operations and its financing.
31. Legislative scrutiny of audit reports
B+
Notes:
31.1 Timing of audit report scrutiny
A
Notes:
Scrutiny of audit reports on annual financial reports has been completed by the legislature within three months from receipt of the reports.
31.2 Hearings on audit findings
B
Notes:
In-depth hearings on key findings of audit reports take place with responsible officers from most audited entities which received a qualified or adverse audit opinion or a disclaimer.
31.3 Recommendations on audit by the legislature
C
Notes:
The legislature issues recommendations on actions to be implemented by the executive and but there are no follows up on their implementation.
31.4 Transparency of legislative scrutiny of audit reports
A
Notes:
Hearings are conducted publicly in full chamber of the legislature and made available to the public through media outlets.
NO PILLAR
Scores by Dimension
Overall Indicator Score
HLG-1 Predictability of transfers from higher level of Government
A
Notes:
HLG-1.1 Annual deviation of actual total HLG transfers from the original total estimated amount provided by HLG to the SN entity for inclusion in the latter’s budget
A
Notes:
Transfers have been 100 percent of the original budget estimate in the three years of assessment.
HLG-1.2 Annual variance between actual and estimated transfers of earmarked grants
A
Notes:
There was nearly no difference between the budgeted and the actual outturn of earmarked grants.
HLG-1.3 In-year timeliness of transfers from HLG (compliance with timetables for in-year distribution of disbursements agreed within of month of the start of the SN fiscal year)
A
Notes:
Actual transfers have been distributed evenly across the year in each of the last three years.