of August 27, 2021 No. UP-6300
About measures for further enhancement of system of the state financial control
For the purpose of enhancement of system of the state financial control of effective management of the state financial resources, target and rational use of budgetary funds, and also ensuring execution of the tasks determined in the State program by strategy implementation of actions in five priority directions of development of the Republic of Uzbekistan in 2017 - 2021 in "Year of support of youth and strengthening of health of the population":
1. Determine that according to the Law of the Republic of Uzbekistan "About Audit Chamber of the Republic of Uzbekistan" to the forms and types of control performed by Audit Chamber since January 1, 2022 in addition take root into practice:
the financial audit providing assessment of conducting accounting (budget) accounting, reliability of the financial reporting, target and legal use of financial resources, completeness of the income and also legality of financial transactions;
the compliance audit providing check and assessment of use of the consolidated and raised budgetary funds, implementation of public procurements and business processes, and also ensuring completeness of the income, regarding observance of requirements of regulatory legal acts and compliance to state programs;
the efficiency audit providing assessment and efficiency analysis and effectiveness of expenses, subsidies, privileges and preferences, profitability of use of allocated funds, accomplishment of the established target indicators, feasibility and effectiveness of the projects realized at the expense of the consolidated budget and the raised funds, and also security of the state and regional programs with sources of financing.
2. Approve the offer of Audit Chamber on carrying out financial audit, audit of efficiency and compliance audit, the stipulated in Item 1 this Decree, at initial stage in the first quarter 2022 in the ministries specified in appendix No. 1, on the basis of standards and benefits about external audit.
3. To Audit Chamber:
till January 1, 2022 to develop and approve standards of the organization of planning and holding actions of external audit on the basis of International standards of the supreme bodies of audit (ISSAI), in their framework - carrying out financial audit, audit of efficiency and compliance audit, and also standards of carrying out risk analysis when implementing the state financial control;
till October 1, 2022 together with the Ministry of Foreign Affairs to provide the introduction in membership of the International organization of the supreme bodies of audit (INTOSAI) for the purpose of implementation of International standards of the supreme bodies of audit (ISSAI), advanced training of workers, experience exchange and use of the best practices in practice.
4. Establish procedure according to which:
a) Audit Chamber and services of internal audit:
each control event is held on the three-stage system including organizational, main and final stages with specific determination of types of actions of audit;
in the conclusion by results of actions of audit display including the conditions and factors promoting offenses, the recommendation about their elimination, and also offers on the solution of system problems;
b) since October 1, 2021 the Audit Chamber, the Ministry of Finance and services of internal audit at least once in quarter report on the activities to the public with the assistance of representatives of mass media;
c) since January 1, 2022 events of financial control are held only in the subjects included in the annual program of examinations, except for cameral control and other cases stipulated by the legislation.
5. To provide to Audit Chamber together with the Ministry of Finance and the Ministry of development of information technologies and communications till January 1, 2022 start of the program complex "State Audit" (further - the State Audit program).
all events of the state financial control held in state-financed organizations, the state trust funds and other funds created in accordance with the established procedure including actions of audit of services of internal audit, are registered in the State Audit program;
on each control action the plan of holding control action including the studied questions, action subject, procedure for accumulation and information analysis is constituted;
the actions which are not registered in the State Audit program are illegal;
all document types by results of all actions of the state financial control, including actions of audit of services of internal audit (except for the data constituting the state secrets or other secret protected by the law), accumulate in the State Audit program;
the written opinion of the organization in which the control event is held on the facts elicited when holding action of the state financial control is brought in the State Audit program in five-day time after completion of control action.
At the same time expenses on development, technical support and continuous improvement of functionality of the State Audit program are financed from the republican budget of the Republic of Uzbekistan.
6. To the Ministry of Finance jointly with Audit Chamber:
since 2022 to implement the system of audit with participation of citizens providing quarterly carrying out by the Ministry of Finance and each service of internal audit of control actions at least on two objects determined by system of audit with participation of citizens;
in two-month time to develop procedure for determination of subject to carrying out audit with participation of citizens and regular assessment by the public of efficiency of activities of bodies of the state financial control.
7. Determine that:
The Audit Chamber books external audit of projects and budget implementation of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent;
ranking officers of Audit Chamber are appointed to position and dismissed by the chairman of Audit Chamber;
managerial, auxiliary and the technicians of Audit Chamber according to the status, payment terms of work, medical and transport attendance are equated to the corresponding employees of Administration of the President of the Republic of Uzbekistan;
total extreme number auxiliary and technicians of Audit Chamber affirms the chairman of Audit Chamber on the basis of the Technique of determination of standard rates of ratio of number managerial, serving and technicians of bodies of the public and economic board.
8. Establish the extreme number of managerial personnel of Audit Chamber of 110 established posts, and also approve updated structure of Audit Chamber according to appendix No. 2.
Grant to the chairman of Audit Chamber the right to introduction, if necessary, of changes in the approved structure of Audit Chamber within the established total number of workers.
9. Create and approve structure of Board of Audit Chamber (further - Board) according to appendix No. 3.
10. Determine that also officials of other ministries, departments, companies, public authorities on places and the public representatives can be invited to meetings of Board.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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