of July 1, 2019 No. ZRU-546
About Audit Chamber of the Republic of Uzbekistan
Accepted by Legislative house on May 18, 2019
Approved by the Senate on June 21, 2019
The purpose of this Law is regulation of activities of Audit Chamber of the Republic of Uzbekistan.
The legislation on Audit Chamber of the Republic of Uzbekistan consists of this Law and other acts of the legislation.
The Audit Chamber of the Republic of Uzbekistan (further - Audit Chamber) is the supreme body of the state external audit and financial control.
The Audit Chamber has seal with the image of the State Emblem of the Republic of Uzbekistan and the name in state language.
The main objectives of Audit Chamber are:
carrying out project appraisal of the law on the Government budget of the Republic of Uzbekistan (further - the law on the Government budget), budget statements of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent and the analysis of fiscal strategy for the medium-term period;
implementation of audit of security of the adopted state and territorial programs with financing sources;
implementation of the state control of the correct application of requirements of the legislation on public procurements;
control of observance of procedure for ensuring openness of the budget process;
studying and control of completeness of the receipt of funds in the budgets of the budget system and other funds created in accordance with the established procedure, and also implementation of measures directed to reducing shadow economy;
identification and mobilization of reserves of increase in the income of budgets of the budget system and other funds created in accordance with the established procedure;
carrying out audit of efficiency and legality of the performed budgets expenses of the budget system and other funds created in accordance with the established procedure, identification of opportunity for their reducing at all levels;
implementation of assessment of feasibility and justification of the investment projects realized at the expense of means of budgets of the budget system and the state borrowings;
development of suggestions for improvement of the tax, customs and budget legislation, to implementation of modern methods of budgetary planning by generalization and studying of the reasons of system violations, and also the international experience;
implementation of assessment of optimality of ratio between the republican budget of the Republic of Uzbekistan and the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, correctness of differentiation of profitable powers and payment commitments of public authorities on places, development of offers on ensuring their financial self-sufficiency;
organization and control of complete and timely execution of decisions and orders of the President of the Republic of Uzbekistan;
carrying out external audit of monetary and monetarist policies of the Republic of Uzbekistan, condition of assets and liabilities of the Republic of Uzbekistan, management of gold and foreign exchange reserves, and also the transactions performed with precious metals and gemstones;
control of realization in state bodies, and also in organizations and the organizations from shares of the state in their authorized fund (authorized capital) in the amount of 50 percent and more, measures for implementation of system of internal anti-corruption control, and also its effective functioning.
The basic principles of activities of Audit Chamber are legality, independence, objectivity, openness and transparency.
Officials of Audit Chamber in the activities shall observe and perform strictly requirements of the Constitution of the Republic of Uzbekistan, this Law and other acts of the legislation.
Any departure from exact execution and observance of requirements of the law, by whatever motives it was caused, is violation of legality and involves the established responsibility.
The Audit Chamber performs the powers irrespective of any state bodies, other organizations and their officials, submitting only to the law.
Intervention of state bodies, other organizations and their officials in activities of Audit Chamber is forbidden.
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