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LAW OF THE REPUBLIC OF UZBEKISTAN

of July 1, 2019 No. ZRU-546

About Audit Chamber of the Republic of Uzbekistan

(as amended on 22-06-2026)

Accepted by Legislative house on May 18, 2019

Approved by the Senate on June 21, 2019

Chapter 1. General provisions

Article 1. Purpose of this Law

The purpose of this Law is regulation of activities of Audit Chamber of the Republic of Uzbekistan.

Article 2. Legislation on 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.

Article 3. Legal status of Audit Chamber of the Republic of Uzbekistan

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 is legal entity, has seal with the image of the State Emblem of the Republic of Uzbekistan and the name in state language.

Article 4. Main objectives of Audit Chamber

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 budget process;

studying and control of completeness of the receipt of funds in the budgets of 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 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 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, justification and efficiency of the projects realized at the expense of means of budgets of 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;

the organization and control of execution of the laws of the Republic of Uzbekistan within the powers, and also control of complete and timely execution of decrees, resolutions, orders 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.

Article 5. Basic principles of activities of Audit Chamber

The basic principles of activities of Audit Chamber are legality, independence, objectivity, openness and transparency.

Article 6. Principle of legality

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.

Article 7. Principle of independence

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.

Check of activities of Audit Chamber is performed according to the decision of the President of the Republic of Uzbekistan.

Article 8. Principle of objectivity

The Audit Chamber shall perform the activities by means of establishment of the actual circumstances of cases, without allowing influence of subjective opinion on the decisions made by officials of Audit Chamber.

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