PRESIDENTIAL DECREE OF THE REPUBLIC OF TAJIKISTAN

of October 29, 2008 No. 557

About approval of Strategy and the Action plan on creation of new body of substantive external audit in the Republic of Tajikistan

According to article 69 of the Constitution of the Republic of Tajikistan and for the purpose of increase in effectiveness of external financial control, development of system of substantive external audit in the Republic of Tajikistan I decide:

1. Approve Strategy and the Action plan for creation of new body of substantive external audit in the Republic of Tajikistan it (is applied).

2. To the government of the Republic of Tajikistan to take measures for realization of this Strategy.

Approved by the Presidential decree of the Republic of Tajikistan of October 29, 2008 No. 557

Strategy and the Action plan for creation of new body of substantive external audit in the Republic of Tajikistan

I. Analysis of situation. General context

1. At the beginning of 2007 the Government of the Republic of Tajikistan took further steps in the direction of reforming of system of the state financial control and audit for the purpose of increase in effectiveness of external and internal financial control that according to the Strategy of reforming of public administration are directed to increase in effective management of public finances. In Item 3.4 of matrix of measures for realization of this Strategy it is specified lack of audit of effectiveness which it is necessary to lead Strategy and therefore carrying out efficiency analysis of internal audit of effectiveness is offered according to the purposes. In Item 3.5 of the specified matrix of measures it is offered to improve system of financial external and internal audit of public sector as one of measures which will be taken in 2007 - 2008 for the purpose of the solution of question of the low capacity of state bodies on implementation of external and internal financial audit.

2. In addition to the previous paragraph 1 on May 17, 2007 the Presidential decree of the Republic of Tajikistan creates working group as a part of officials of number of state bodies under the chairmanship of the Counselor of state of the President of the Republic of Tajikistan on economic policy for development of strategy and the action plan on creation of new body of substantive external audit. The working group on completion of the work shall submit the project of Strategy and the Action plan for approval to the President of the Republic of Tajikistan in accordance with the established procedure according to the Provision of Executive office of the President of the Republic of Tatarstan.

3. Now the system of the state financial audit in the Republic of Tajikistan consists of three components:

* Management of internal audit and control (further Management of internal audit) Central office of the Ministry of Finance of the Republic of Tajikistan.

* Agency on the state financial control and fight against corruption of the Republic of Tajikistan (further - the Agency) to which functions of body of the state financial control, the stipulated in Article 4 Laws "About the State Financial Control in the Republic of Tajikistan" are assigned.

* Interdepartmental financial control in some ministries, in Head department of protection of state border of the State committee of safety of the Republic of Tajikistan, Amonatbank Government savings bank and Social Security Fund of the population of the Republic of Tajikistan.

4. Now in staff of Management of internal audit there are 52 workers on internal financial control - from which 8 in the Ministry of Finance, 44 work at regional and district level for implementation of financial control of departments of education, health care, local authorities of the government and housing and communal services. In view of that 7 employees of the Ministry of Finance are responsible for carrying out financial control in 700 organizations, the main attention in Management of internal audit is paid to implementation of financial control in those organizations whose annual budget exceeds 100000 somoni which they aim to check at least, than every two years. In the Ministry of Finance supervision of activities of Management of internal audit is assigned to the First Deputy Minister of Finance who approves biennial plans for carrying out audit inspections. UVAK does not submit the reports in Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan,

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