Microsoft Word pcr uzb public Finance Management Reform Project Final 7Sept2017. docx

B. 
Project Outputs 
8. 
The project was expected to deliver five outputs (para. 2). The project missed critical 
deadlines and was extended beyond the original 5-year period. Thus, it took the executing 
agency almost twice as long to complete the project. Delays in developing procurement 
documents, contract repackaging, an extremely prolonged procurement process, and 
unsuccessful bidding affected the use of the ADB loan. The updated design and monitoring 
framework is in Appendix 1. The summary of outputs, achievements, and activities under the 
three components is as follows. 
(i) 
The first output was achieved but with substantial delays. The project 
modernized and adequately staffed the treasury office and its provincial 
departments and district branches. The refurbishment of the treasury offices, 
including the provision of basic information technology (IT) equipment and 
adequate staff, took place relatively quickly in 2007–2009. But procurement of 
GFMIS-related communication lines was delayed by 3 years and equipment by 5 
years, while the development of customized GFMIS software and its rollout were 
delayed by 6 years. Similarly, staff training on GFMIS operations was postponed 
due to the delay in software development. The latest training was in October 
2016. Detailed information on the activities completed to establish the treasury 
offices, support capacity building, and develop the GFMIS are provided in paras. 
9–15. 
(ii) 
The second output was achieved. The TSA became operational on 1 January 
2012. Moving the treasury accounts to the TSA was gradual, beginning with 14 
territorial
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and 1 central republican treasury accounts in operation. Extra-
budgetary accounts were progressively closed as reported by the Treasury. 
(iii) 
The third output
 
was partially achieved. The MOF introduced the Uzbekistan 
Automated System for Budget Organizations (UzASBO) central accounting 
system in 2014. However, it took longer than expected to develop a modern 
unified COA, which the MOF adopted in 2010.
6
But the MOF postponed the 
implementation of the unified COA several times and replaced it in 2016. The 
new unified COA, which the MOF approved in March 2016, has a different 
classification system and is now used internally by the Treasury. But the 
document has not yet been officially registered with the Ministry of Justice and 
to commence the PCR. The whole project, and not just ADB disbursement, must be either complete or 
substantially complete." ADB. 2009. Project Completion Report for Sovereign Operations. 
Project Administration 
Instructions
. PAI 6.07A (Appendix 1, para. 1). Manila.
5
Treasury accounts for the Republic of Karakalpakstan, 12 provinces, and Tashkent city. 
6
MOF Order. No. 26 dated 2 April 2010 on the adoption of a unified chart of accounts for the Treasury’s budget 
execution. The MOF postponed the implementation of the document and canceled the order in 2016. 

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therefore not used by all budgetary organizations. This postponement was linked 
to delays in the launch of GFMIS. The government adopted the first public 
accounting standard at the end of 2016 and is expected to adopt 11 standards, 
developed with the help of a United Nations Development Programme project, in 
the next two years. 
(iv) 
The fourth output was achieved. The government introduced necessary 
amendments to the Budget System Law, 2000 and the Treasury Law in 
December 2007.
7
The government enacted a Budget Code in 2014 to replace the 
Budget System Law and other normative acts, unifying them into a single 
improved document.
8
(v) 
The fifth output was achieved. Treasury applied a revised budget classification in 
budget preparation and execution in selected sectors. ADB supported TA 
developed and provided manuals to the MOF. MOF adopted the application of 
new budget classification requirements in 2010. ADB supported TA and Treasury 
provided initial training on the classification in 2010 but was unable to provide 
GFMIS-specific training because of delays in procurement.