Tajikistan has embarked on a major reform of its budget classification. The main element of this reform is the inclusion of an adminsitrative segment in the budget classification. The attached article (Download TAJIKISTAN ADMINISTRATIVE CLASSIFICATION ) by John Zohrab, Robert Brudzynski, and George Gridilian provides a detailed description of the reason for this reform and of its key characteritics.
The conclusions of the article are as follows:
"Although there is further work to be done to complete the implementation of the new administrative segment of Tajikistan’s budget classification, some preliminary conclusions can be drawn.
Conformity with Fiscal Transparency Code and Manual
The new administrative segment is internationally accepted in the sense that:
- It conforms almost completely with the principles set out in the relevant IMF technical manual and in specific technical assistance reports; and
- Other donors and international experts funded by them working on PFM issues have explicitly or implicitly accepted it.
It is standardized in the sense that, subject to some clarification, its structure conforms consistently to its design principles. It has a uniform coding structure.