Country Tajikistan
Project Title Support to the Development of a Public Internal Financial Control (PIFC) in the Republic of Tajikistan
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Key Topics:

Public Finance Management (PFM), Internal Financial Control, Auditing & Accounting, Legislation


Project Description and Objectives:

In Tajikistan, the European Commission is committed to developing and strengthening linkages between the food security and overall development objectives, by using Food Security Programmes as budgetary support instrument, contributing to poverty reduction. The overall aim of the budgetary support is to assist national governments’ structural adjustment efforts, and in particular to provide an impetus to key reforms in sectors with an important bearing on food security, poverty reduction and public expenditure management.


The objective of this assignment focuses on strengthening of the internal financial control and monitoring in Public Finance, which is a crucial element in the successful implementation of Budget Support Programming. More specifically, the technical assistance will support the overall reform progress, the commitments under the Food Security Programme, and the ongoing PRSP.


Technical assistance has been provided to the Ministry of Finance, Tajikistan, to strengthen the Public Internal Financial Control (PIFC) mechanisms and to improve Public Financial Management (PFM).


Services Provided:

  • In-depth analysis of the present situation in the country regarding PIFC, incl. the identification of constraints (political, economic, institutional, structural);
  • Preparation of a strategy for developing a PIFC system, covering institutional and structural arrangements, staffing and skill requirements, control and audit methodology issues;
  • Development of time schedule of the strategy’s implementation, incl. definition of benchmarks and progress indicators;
  • Development of an internal financial control system;
  • Development of principles, instructions and manuals for internal financial control procedures, audit trails, templates of Internal Audit Charters, and job descriptions;
  • Development of the status of the controller and controller’s code of ethics;
    Development of a risk analysis methodology to be used by all public institutions;
  • Development of legislations in PIFC area;
  • Development of a training program for employees of PIFC;
  • Organisation of a study tour in the EU in order to provide a comprehensive practical knowledge of the internal financial control system.