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.
Recommendations
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.