{
  "title": "Republic of Uzbekistan: Fiscal Transparency Evaluation",
  "publication": "IMF Staff Country Reports, May 1, 2019",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2019/05/01/republic-of-uzbekistan-fiscal-transparency-evaluation-46845",
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  "summary": "This Fiscal Transparency Evaluation report highlights that Uzbekistan is embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency.",
  "sections": [
    {
      "heading": "Executive summary and key findings",
      "content": "- Uzbekistan is \"embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency.\"\n- Wide-ranging reforms are being developed and implemented to improve the \"coverage, reliability, quality, and accessibility of fiscal reports,\" and \"some good progress already made.\"\n- An assessment of practices against the IMF’s Fiscal Transparency Code (the Code) finds that \"tangible gains have been made over 2017 and 2018.\"\n- Several areas of current practice \"do not currently meet the basic standard required under the Code,\" but \"quick progress can be made\" in those areas.\n- The report provides a more detailed evaluation of fiscal transparency practices and \"recommended reform priorities.\""
    },
    {
      "heading": "Major recommendations and policy priorities",
      "content": "- Strengthen legislative oversight of the state budget with a view to reducing the extent to which in-year changes can be made to aggregate expenditures without prior parliamentary approval.\n- Prioritize reforms that improve:\n  - Coverage of fiscal reports\n  - Reliability of fiscal data\n  - Quality of fiscal reporting\n  - Accessibility of fiscal information"
    },
    {
      "heading": "Thematic coverage (as stated)",
      "content": "- Budget execution and treasury management\n- Budget planning and preparation\n- Expenditure\n- Fiscal reporting\n- Fiscal risks\n- Public financial management (PFM)"
    },
    {
      "heading": "Keywords and focal topics",
      "content": "- accounts payable\n- annual budget\n- balance sheet\n- budget balance\n- budget documentation\n- Budget execution and treasury management\n- budget expenditure\n- Budget planning and preparation\n- budget year\n- central government\n- execution report\n- fiscal policy\n- Fiscal reporting\n- Fiscal risks\n- State budget\n\n---\n\n Content in this bundle\n\n- Republic of Uzbekistan: Fiscal Transparency Evaluation; IMF Country Report No. 19/117; June 2018\n  - Republic of Uzbekistan: Fiscal Transparency Evaluation; IMF Country Report No. 19/117; June 2018 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Republic of Uzbekistan: Fiscal Transparency Evaluation; IMF Country Report No. 19/117; June 2018 (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
  ],
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    "[Markdown version](/en/publications/cr/issues/2019/05/01/republic-of-uzbekistan-fiscal-transparency-evaluation-46845/index.md)",
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    "Published: May 1, 2019",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781498312745.002",
    "Uzbekistan is \"embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency.\"",
    "Wide-ranging reforms are being developed and implemented to improve the \"coverage, reliability, quality, and accessibility of fiscal reports,\" and \"some good progress already made.\"",
    "An assessment of practices against the IMF’s Fiscal Transparency Code (the Code) finds that \"tangible gains have been made over 2017 and 2018.\"",
    "Several areas of current practice \"do not currently meet the basic standard required under the Code,\" but \"quick progress can be made\" in those areas.",
    "The report provides a more detailed evaluation of fiscal transparency practices and \"recommended reform priorities.\"",
    "Strengthen legislative oversight of the state budget with a view to reducing the extent to which in-year changes can be made to aggregate expenditures without prior parliamentary approval.",
    "Prioritize reforms that improve:",
    "accounts payable",
    "annual budget",
    "balance sheet",
    "budget balance",
    "budget documentation",
    "budget expenditure",
    "budget year",
    "central government",
    "execution report",
    "fiscal policy",
    "State budget",
    "**Republic of Uzbekistan: Fiscal Transparency Evaluation; IMF Country Report No. 19/117; June 2018**"
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