Uzbekistan 2024

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Aggregate expenditure outturn was between 95% and 105% of the approved aggregate expenditure in each of the last three years (FY2021 96,7%, FY2022 104.7%, and FY2023 99.4%)

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The variance in expenditure composition by functional classification was less than 5% in at least two of the last three years (FY2021 1.7%, FY2022 15.5%, and FY2023 3.4%).

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The variance in expenditure composition by economic classification was less than 5% in at least two of the last three years (FY2021 3.9%, FY2022 8.5%, and FY2023 0.8%).

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The actual expenditure charged to a contingency in the last three completed years was less than 3% of the original budget (FY2021 0.4%, FY2022 0.3%, and FY2023 0.3%)

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Aggregate revenue outturn was between 94% and 112% of the approved aggregate expenditure in at least two of the last three years (FY2021 110.3%, FY2022 112.7%, and FY2023 100.9%)

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Revenue composition outturn compared to the original approved budget of BCG for the last three completed years was in two years more than 5% and less than 10% (FY2021 7.4%, FY2022 17.9%, and FY2023 7.7%)

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Administrative, economic and functional classifications (3 digits) are used for all stages of budget process: budget formulation, execution and reporting. Classification is compatible with the GFSM 2014 manual

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4 basic and 3 additional elements are presented in budget documentation

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The expenditures of all state targeted funds, UFRD and extra- budgetary funds are recorded in the TSA and reflected in the government's financial reports as are expenditure by IFIs.

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The revenues of all state targeted funds, UFRD and extra- budgetary funds are recorded in the TSA and reflected in the government's financial reports

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Detailed financial reports of all extra-budgetary units and IFI expenditure are submitted to government annually within three months of the end of the fiscal year

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Existing regulations do not allow for a transparent, rules-based system for predicting transfers

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Information on the volume of transfers for 2024 local budgets was received four weeks before the submission of the draft budget to the legislative

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Information is published annually on the activities to be performed under programs for the majority of ministries' performance indicators relating to the outputs or outcomes of some of the CG budget.

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Information is published annually on the activities performed for some ministries and departments of the CG budget

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Information about the resources received for the services provided by all ministries and departments is available in the budget reports (quarterly and annual reports)

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Evaluations of the efficiency or effectiveness of service delivery have been carried out for some ministries at least once within the last three years

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4 basic and 3 additional elements are available to the public within the specified timeframe.

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Three per cent of SOEs (by expenditure size) were not audited and 87 per cent were audited within 6 months of the end of the financial year. An aggregate report on the performance of state-owned enterprises is published on the website of the State Assets Management Agency

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The consolidated report of the External Audit of the Execution of the State Budget was published on the website of the Accounts Chamber on June 14, 2023. The audit report of Tashkent City was submitted on April 5, 2023.

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A Fiscal Risk Report is currently under preparation and is due to be published.

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There are approved standard criteria for selecting/prioritizing investment which are publicly available. The Investment Department in the MOEF reviews the economic analysis justifying a project presented by a sponsoring department. However, the actual analysis that is carried out is not published.

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Resolution No. 206 established a procedure according to which projects are selected from a portfolio of projects proposed by the initiators based on the prioritization of projects, the main selection criteria and requirements for the project.

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The life cycle costs of an investment projects are calculated as part of the project selection process based on the economic analysis. Capital costs are included in the annual budget with provision for ongoing costs in future years. However, the recurrent cost are only included in the current year if the project is completed and operational. Future capital costs and operational costs are included in ministerial forward budget is aggregate rather than being allocated to an identifiable project.

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There are standard procedures and rules for implementing an investment project that carries out physical and cost monitoring of the investment. Information on monitoring is published on a quarterly basis.

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The Financial Statements details financial assets by type held in the Government Accounts. The State Asset Management Agency produces an annual report detailing annual information on state-owned enterprises’ financial performance.

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Each ministry and agency maintains a record of all fixed assets under its guardianship which specifies when the assets were obtained and its use. Land is recorded in the cadastral system. The State Assets Management Agency reports on the status of utilization of state property.

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There are clear procedures relating to disposal of both financial and non-financial assets. The Financial Statements reports on the movement of non-financial assets. The State Assets Management Agency reports on sale of SOEs. These reports are submitted to the Legislature.

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Reconciliation is carried out monthly and there is a quarterly and annual report of all debt.

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The Ministry of Economy and Finance is designated as the authorized body for all borrowings.

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A Medium-term debt management strategy is prepared using MTDS AT tool includes existing and projected debt as well as cost and risk indicators. It is not published.

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The government prepares forecasts of key macroeconomic indicators. Some key macroeconomic indicators, together with the underlying assumptions, are included in budget documentation submitted to the legislature. These forecasts are updated at least once a year. The forecasts cover the budget year and the two following fiscal years. The projections have been reviewed by the Central Bank, Chamber of Accounts.

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Budget documentation contain fiscal forecasts, including revenues (aggregate and by type), expenditures (aggregate and by type), budget balance and sources of deficit financing for budget and two more years along with the underlying assumptions, including explanations of differences from previous forecasts; and they are submitted to the Parliament.

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Government prepares two alternative macroeconomic forecast scenarios for internal use only. Quantitative fiscal impact of different macroeconomic assumptions/risks are discussed in the budget documentation

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Budget message submitted to the Parliament includes assessments of impact of all changes in revenue and expenditure for budget and two following years

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Government has prepared fiscal strategy for 2024-2026 period for internal use only. Fiscal strategy includes both quantitative and qualitative objectives for budget and two following years.

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2024 budget documentation submitted to the parliament includes information on the progress towards the fiscal objectives and main reasons for deviations from it. Budget documentation includes proposals to address deviations as well as proposals to reform actions to get back on track. 2024 budget documentation is published.

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The budget message includes medium-term expenditure estimates only for programs. Fiscal strategy that normally includes medium-term expenditure estimates according administrative and economic classifications, was not adopted in 2023

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Budget circular was issued on May 9, 2023, and did not include ceilings

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Medium-term strategies are aligned for 27.8 % of the ministries. Their budgets are aligned with their medium-term strategies.

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Budget documentation provides explanations of the changes of estimates between two consecutive medium-term budgets at the aggregate level with no medium-term expenditure information according to the administrative and economic classifications and only by functions and programs.

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Clear and comprehensive budget calendar exists. It is adhered by all budget organizations. Budget organizations were given 6 weeks to complete their budget requests.

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Budget circular covering 100% of expenditures was disseminated to budget organizations. No budget ceilings were adopted.

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The Government has submitted draft annual budget to the Parliament at least one month before start of the fiscal year in two of the last three years.

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Parliament reviews and adopts annual budget. Review covers fiscal policies, macroeconomic and medium-term fiscal forecasts, medium-term expenditure estimates, expenditure and revenues both on aggregate level and in detail.

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Budget review and adoptions procedures are defined be legislation and are adhered to. They include publicity arrangements and organizational arrangements, such as specialized review committees, technical support and negotiation arrangements.

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Annual budgets during last three fiscal years were adopted by the Parliament before start of the budget year.

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Clear rules for budget amendment exist and they are adhered to in all cases. Rules provide strict limits and roles for both executive and legislative branches. Executive has the authority to expand total expenditure in specific circumstances such as from privatization receipts without seeking legislative approval.

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The Tax and Customs Code are comprehensive in their coverage of the obligations and rights of tax authorities and payers with a three-stage appeals process. There are regular meetings with companies and videos and messaging on social media as well as TV and radio are used.

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Detailed risk factors relating to taxpayers are set out in both the Tax Codes. Risk analysis software is used by Tax and Customs Committees. All taxpayers have a Tax Identification Number. Taxpayers are segmented by large and medium size.

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Tax audits are conducted with the purpose of checking compliance based on risk analysis. The Tax Committee three types: in house, on-site tax inspection; and full audit.The Customs Committee use document and physical checks; document check only and no checks with post import audits in special circumstances. Data for 2023 have not been made presented

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Arrears on taxes in 2022 are less than 3% with arrears older than 12 months less than 0.3%. Data for 2023 have not been made presented

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Revenue collections are monitored in real time. At the end of each month a report is prepared analyzing collections against revenues in the forecasts highlighting reasons for any variations. This report is submitted to the Minister of Finance and the management team.

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All tax payments are made directly into the subaccount attributable to the collecting agencies in the Treasury Single Account

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There is an electronic file for each taxpayer identified by the TIN. Filing is done electronically online. The taxpayers file is updated on the basis of payment made against payment assessed and due in real time with a reconciliation report available immediately. However, the lack of information on arrears in 2023 means the reconciliation process is unconfirmed.

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Cash flow management is implemented on a daily basis which covers both domestic and foreign currencies.

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Cash flow forecasts are made for the whole year covering both expenditures and revenues and are updated on the basis of actual inflows monthly cash flow. These are approved by the Ministry of Economy and Finance on a quarterly basis.

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All spending agencies are able to plan their procurement up to 6 months in advance

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There was one supplementary budget approved by the Legislature in 2023

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The stock of expenditure arrears is negligible.

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The Treasury monitors and reports on arrears. The system in place is manages the payment process which in turn highlights any arrears on a daily basis. There are some paper based invoices only for confidential and exceptional procurement which represents up to 8-10% of the total expenditure. Arrears are confined to this category of expenditure. An arrears report is produced at the end of each quarter within the month following the end of the quarter.

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Details of staff appointment and dismissal, any change of position made by Human Resource Department are reflected in Accounting Division records in UzASBO automatically. The salary calculation is done automatically based on staff plan, salary and days worked days.

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Changes to personnel records are made in real time as they are entered in UzASBO. Retroactive salary recalculation is rare.

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Access is defined by an individual’s role and responsibility and is not universal. Everyone that has access to the system including personnel and payroll has a unique ID number and electronic key to access the system. There is an audit trail based on what has been done and who has carried it out in the system.

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Payroll audits are carried out every year for all budget organizations as part of the annual internal audit process based on risk analysis.

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The database on all procurement was shown to include what has been procured, the value of procurement and who has been awarded the contract. The information system was demonstrated as being complete for all procurement methods.

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Competitive tender represent in 59.3% of the total procurement above the threshold.

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All six key elements of the procurement information are made available to the public

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All six elements relating to procurement complains are met

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Access is restricted to individuals relating to their roles and responsibilities with access though adigital key-in system only to that part of the system that they are assigned to in their work.

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The software system has a commitment control module Commitments are entered for the period. Once a commitment has been made this is entered into the database and the available commitment is reduced accordingly. Commitment in excess of what is available cannot be entered as the system will reject the entry.

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All payments are compliant with regular payment procedures with full authorization embedded in the system.

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The Internal Audit function has been extended to 30 out of the 32 Ministries and Agencies covering 71.4% of expenditures and revenue.

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Internal audits are focused on the adequacy and effectiveness of internal controls with an effective quality assurance process in place that meet professional standards and a focus on risk.

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Annual audit programs exist and in 2023 86% were completed although a further 576 unplanned audits were also conducted. Audit reports are distributed to the appropriate parties.

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Over the 2021 to 2023 period 93.5 per cent of recommendations made have been acted upon.

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Treasury Committee reconciles accounts both on an aggregate and detailed level with the Central Bank on the daily basis. Mismatches are cleared within one day.

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No suspense accounts exist.

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Advances are reconciled and cleared monthly. Advances on procurement contracts are withheld from subsequent payments on a pro rata basis.

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Access to records and changes are strictly controlled by the Center of Information Technology. All changes are recorded and leave a traceable audit trail.

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Classification of data allows direct comparison to the original budget. All budget items are covered.

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Quarterly budget execution reports are developed within four weeks after quarter ends

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There are no material concerns regarding data accuracy. Quarterly budget execution reports present comprehensive analysis. Information on expenditures are presented at payment stage.

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Annual financial report contains information on revenues and expenditures, cash flow statement, financial assets, non financial assets, short- and long-term liabilities. Information of revenues and expenditure is compared against approved budget. There is no information on Guarantees.

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2023 Financial reports for budgetary central government were submitted to the Chamber of Accounts within four months after the end of the fiscal year.

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All financial reports are consistent with country’s legal framework and ensure consistency. Some (28%) of IPSAS standards are incorporated in the national accounting standards. Information on applied standards is disclosed.

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The Chamber of Account mandate covers most revenues, expenditures, assets and liabilities of all central government institutions. National standards based on ISSAI are used. Audit reveals relevant material issues and systematic and control risks

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Audit reports were submitted to the Parliament within three months from receipt of the financial reports by Chamber of Accounts for the last three completed fiscal years.

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Audited units effectively follow up on audit findings and recommendations during last three years.

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Independence from executive is ensured by the law. Independence is effective in relation of procedures of appointment and dismissal of the Chair, planning of audit engagements, arrangements for publicizing of reports, planning and the execution of CoA budget. CoA has unrestricted and timely access to records, documentation and information for all audited entities.

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Financial audit reports on annual budget execution were reviewed by Parliament within two months period after the receipt of the reports during last three years.

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With the exception of mandatory audit reports, other audit reports are submitted to the Parliament occasionally. Representatives of audited institution, Ministry of Economy and Finance and Parliament Committee take part in the Committee hearings.

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Parliament does not issue recommendations in relation to the Chamber of Accounts audit reports.

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All Parliament committee and plenary sessions (except sessions related to national security issues) are transmitted online. Committee reports are provided to the plenary session. Reports are published at parliament website.