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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of April 22, 2019 No. 344

About approval of the Regulations on procedure for forming and use of means of off-budget funds of organizations of national education

In pursuance of the Presidential decree of the Republic of Uzbekistan of September 5, 2018 No. UP-5538 "About Additional Measures for Enhancement of Management System National Education", and also for the purpose of enhancement of the mechanism of providing national education with extrabudgetary funds of organizations the Cabinet of Ministers decides:

1. Approve Regulations on procedure for forming and use of means of off-budget funds of organizations of national education according to appendix No. 1.

2. Make additions to the Procedure for financing (payment) for expenses of state-financed organizations approved by the resolution of the Cabinet of Ministers of September 3, 1999 No. 414 (the joint venture of the Republic of Uzbekistan, 1999, No. 9, the Art. 51), according to appendix No. 2.

3. To the ministry of national education of the Republic of Uzbekistan together with the interested ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

4. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan concerning social development A. A. Abdukhakimov and the minister of national education of the Republic of Uzbekistan Sh. H. Shermatov.

Prime Minister of the Republic of Uzbekistan

Abdullah Aripov

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 22, 2019 No. 344

Regulations on procedure for forming and use of means of off-budget funds of organizations of national education

Chapter 1. General provisions

1. This Provision determines procedure for forming and use of means of off-budget funds (further - Fund) organizations of national education.

The procedure for forming and use of fund is performed according to the scheme according to appendix to this Provision.

2. This Provision extends to state educational institutions of system of national education.

Chapter 2. Forming of fund

3. Fund is created at the expense of the following sources:

the means arriving from provision in real estate lease of organizations of national education (less 1 percent for fee of the centers of lease of state-owned property under territorial authorities of the Agency on management of the state assets of the Republic of Uzbekistan and operators of electronic trading platform);

income gained from provision of additional types of the educational services which are not provided by training programs (except the state educational standards);

income gained from sales of goods (works, services) in profile of activities of organizations of national education;

sponsor's receipts of legal entities and physical persons, including nonresidents of the Republic of Uzbekistan;

grants and means of technical support of the international financial institutions and foreign states;

other means which are not prohibited by the legislation.

Chapter 3. Use of fund

4. Fund is used on the purposes provided by the approved profit and loss budget.

At the same time the funds allocated for material stimulation of heads of organizations of national education and in Fund of assistance to reforms in the field of national education are considered.

Modification and amendments in the profit and loss budget of Fund is made only under approval by the Supervisory board of organization of national education based on the reasonable written application of the head of educational institution.

5. To 10% of total amount of the funds raised in Fund following the results of year (without target sponsor's receipts), goes for material stimulation of the head of this organization.

6. Sponsor's receipts in Fund of legal entities and physical persons if other is not stipulated by the sponsor, fully go to expenses of organization of national education by modification of expense budget from the head and the accountant in coordination with the Supervisory board of organization of national education.

Chapter 4. Accounting of fund and conducting financial accounting

7. Accounting of fund is performed by centralized financial and accounting service or the accountant who records extrabudgetary funds of organization of national education. At the same time all expenses on compensation of the regular accountant on accounting of extrabudgetary funds of organization of national education are covered by fund.

8. The profit and loss budget of Fund is created by the head and the accountant of organization of national education and introduced on approval of the Supervisory board of organization of national education.

After receipt of approval from the Supervisory board of educational institution the profit and loss budget affirms the head of educational institution.

9. 5% of receipts in Fund (in addition to sponsor's receipts) in accordance with the established procedure go to Fund of assistance to reforms in the field of national education.

Chapter 5. Control of execution of expenses of Fund

10. Control of target use of fund is exercised by Management of internal audit and financial control of the Ministry of national education of the Republic of Uzbekistan and its territorial subdivisions.

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