Review of PFM Systems at Sub-national Level and Preparation of Relevant Draft Normative Documents
(WB: Tajikistan, 2008)

The purpose of the project was to:

1. Review of the normative PFM documents, their implementation and drafting amendments to documents with respect to the budget cycle at sub-national level;

2. Study intergovernmental fiscal relations in Tajikistan, in particular intergovernmental fiscal relations within oblast, budget procurement, budget overdue payables and receivables, monitoring financial indicators of locally owned state enterprises;

3. Present recommendations for improvements.

A review of PRM processes at the Central government and how these relate and link with local governments at different levels of the public sector was carried out. Three local government authorities were reviewed and their PFM processes and interrelationships were investigated.

A series of recommendations were presented focusing on strategic planning and coordination of budget preparation at national and sub-national level, budget execution and accounting and reporting. The work carried out here is intended to help focus other technical assistance projects on weak areas identified.