According to the report, Uzbekistan continues to make the draft state budget, the approved budget, and year-end budget execution reports publicly available within the established deadlines.

This contributes to greater transparency of the budget process and further expands access for citizens and the wider public to information on public finances.

The report positively recognized, among other things:

the inclusion of comprehensive information on government revenues and expenditures in budget documents, as well as the transparent presentation of expenditures by ministries and government authorities;

the disclosure of information on significant accounts outside the state budget, which contributes to strengthening public oversight of public finances;

the independence of the Chamber of Accounts of the Republic of Uzbekistan as being consistent with international standards;

the fact that audit activities conducted by this Supreme Audit Institution fully cover the execution of the state budget, while the well-founded conclusions and practical recommendations provided as a result of audits demonstrate the effectiveness of the country’s external public audit system;

the existence of parliamentary and civilian oversight over budget funds allocated for military and special services, thereby ensuring the principle of accountability in public administration;

the establishment of a strong legal framework for the country’s sovereign fund, as well as the transparent disclosure of its sources of funding and general mechanisms for the use of its resources;

the development of positive practices to ensure transparency and legality in the use of natural resources.

At the same time, alongside these positive results, the report identified several areas requiring further attention. These include:

fully disclosing information on government debt obligations, including the debt obligations of major state-owned enterprises;

improving public disclosure of the terms and requirements of sovereign loans provided to foreign borrowers;

ensuring sufficient publication of accessible and transparent information on contracts concluded within the framework of public procurement.

Further expanding the disclosure of information in these areas and improving public access to such information will contribute to strengthening fiscal transparency.

The results of this international assessment once again confirm that the reforms being implemented in Uzbekistan to improve public financial management, ensure transparency of the budget process, and develop the external audit system in line with international standards are producing positive results.