ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of August 4, 2009 No. 69

About approval of Rules of treasurer execution of the State Budget

Based on the Laws of the Republic of Uzbekistan "About the budget system" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 2001, N 1-2, Art. 6) and "About treasurer execution of the State Budget" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 2004, N 9, the Art. 164), Item 26 of the Resolution of the President of the Republic of Uzbekistan of December 18, 2006 N PP-532 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2007" (Collection of the legislation of the Republic of Uzbekistan, 2006, N 51-52, Art. 507) and resolutions of the President of the Republic of Uzbekistan of February 28, 2007 N PP-594 "About measures for further development of system of treasurer execution of the State Budget", (Collection of the legislation of the Republic of Uzbekistan, 2007, N 9-10, Art. 82) order:

1. Approve Rules of treasurer execution State the budget according to appendix.

2. This order becomes effective after ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Appendix

to the order of the Minister of Finance of the Republic of Uzbekistan of August 4, 2009 No. 69

Rules of treasurer execution of the State Budget

These "Rules of treasurer execution of the State Budget" (further - Rules) according to the Laws of the Republic of Uzbekistan "About the budget system" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 2001, N 1-2, Art. 6) and "About treasurer execution of the State Budget" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 2004, N 9, the Art. 164), the resolution of the President of the Republic of Uzbekistan of February 28, 2007 N PP-594 "About measures for further development of system of treasurer execution State the budget" ("Collection of the legislation of the Republic of Uzbekistan", 2007, N 9-10, Art. 82) determine procedure of treasurer execution of the republican budget, the budget of the Republic of Karakalpakstan and local budgets Treasury of the Ministry of Finance of the Republic of Uzbekistan and its territorial subdivisions (daleekaznacheysky divisions) in the conditions of use republican and the territorial treasurer accounts (further - treasurer accounts).

I. General provisions

1. Registration of contracts of receivers of budgetary funds with suppliers of goods (works, services) (further - suppliers), including agreements of customers of capital construction, execution of guarantees of the Republic of Uzbekistan, and also payment of expenses of the relevant budgets, including grants, subventions and budget advances, from treasurer accounts are performed by treasurer divisions.

The list of budgets, expense groups, receivers of budgetary funds, including the customers of capital construction covered by treasurer execution of budgets with use of treasurer accounts is determined by the Ministry of Finance of the Republic of Uzbekistan.

2. For receipt of cash, including for salary payment to workers of receivers of budgetary funds, traveling and other stipulated by the legislation expenses in cash form, treasurer divisions "Means of territorial subdivisions of Treasury" open in commercial banks of account 23212 "Means of Treasury of the Ministry of Finance" and 23214.

3. Accounting, creation and submission of the reporting on treasurer execution of the State Budget is performed according to the procedure, stipulated by the legislation in the forms and terms established by the Ministry of Finance of the Republic of Uzbekistan.

The receivers of budgetary funds served through treasurer accounts before delivery of the periodic reporting on execution of expense budgets (the N 1-OX forms and forms N 2) to superior organizations and financial bodies verify it with the serving treasurer divisions regarding compliance of reporting data to the cash expenses and the specified planned budgetary appropriations of the corresponding receivers of budgetary funds performed for the corresponding accounting period by treasurer divisions (reports of receivers of budgetary funds are vised by authorized workers but to financial accounting of treasurer divisions with putting down of stamp of the established form).

II. Republican treasurer account and territorial treasurer accounts

4. The taxes and other obligatory payments paid to the Government budget by legal entities and physical persons are accepted in accordance with the established procedure by banks, are enlisted into account 23402 (005) "Means of the republican budget" and according to the established standard rates are deducted into the treasurer accounts of the relevant budgets opened in banks.

5. Expenses of receivers of budgetary funds are paid within budgetary appropriations, on the basis of the approved (specified) expense budget for financial year, and also registered, according to these rules of contracts of receivers of budgetary funds with suppliers:

on the organizations financed from the republican budget, Treasury of the Ministry of Finance of the Republic of Uzbekistan or its territorial subdivisions according to the procedure. established by these rules;

on the organizations financed from the budget of the Republic of Karakalpakstan or local budgets - territorial subdivisions of Treasury of the Ministry of Finance of the Republic of Uzbekistan.

1. Republican treasurer account

6. To complete scope treasurer execution of expenses of all receivers of the budgetary funds financed from the republican budget, to Treasury of the Ministry of Finance of the Republic of Uzbekistan in Payment processing center of Head department of the Central bank of the Republic of Uzbekistan on the city of Tashkent (further - payment processing center) opens the Republican treasurer account (further - RKS) with balance sheet account number 23402 (006).

7. On RKS, for implementation of cash expenses of receivers of the budgetary funds covered by treasurer execution of the republican budget, means arrive from the key account of the republican budget 23402 (005) opened in payment processing center.

8. Manager of funds for RKS is the Treasury of the Ministry of Finance of the Republic of Uzbekistan.

9. For implementation of financing from the republican budget the receivers of budgetary funds who are the main managers of budgetary appropriations represent to industry managements of the Ministry of Finance of the Republic of Uzbekistan the drawn-up certificates of appointment with the payment orders attached to them for money transfer on RKS and disaggregation of the amount of the certificate on each receiver of budgetary funds covered by treasurer budget implementation and also in the part which is subject to transfer to budget deposit accounts of the main managers of budgetary appropriations for the subsequent money transfer to the subordinated subordinate receivers of budgetary funds who are not covered by treasurer budget implementation.

Industry control after verification in accordance with the established procedure of the budgetary funds of certificates of appointment provided by receivers are transferred them for execution in Head department of the Government budget of the Ministry of Finance of the Republic of Uzbekistan (further - GUGB).

10. GUGB based on certificates of appointments of receivers of budgetary funds draws up in accordance with the established procedure payment orders for money transfer from the key account of the republican budget on RKS and represents them for execution to payment processing center.

11. After obtaining from payment processing center of the statement from personal account confirming money transfer from account 23402 (005) into the republican treasurer account, GUGB the first copy of the performed certificate of appointment transfers to Treasury of the Ministry of Finance of the Republic of Uzbekistan.

12. Receivers of budgetary funds (in the conditions of preserving financing - in the presence of the financed funds for RKS) represent to Treasury of the Ministry of Finance of the Republic of Uzbekistan payment orders on money transfer with RKS in payment of expenses directly on bank accounts of suppliers or for the stipulated by the legislation purposes, as a rule, a day before date of money transfer.

13. Extrabudgetary funds (fees of parents for content of children in preschool institutions, fees of parents for training of children at children's schools of music and art, the means of employees of preschool institutions arriving for their food, and also the means arriving from social welfare institutions for pension payment and social benefits to employees of state-financed organizations) receivers of the budgetary funds consisting on the republican budget are in accordance with the established procedure enlisted on RKS.

14. The amount of receivables of receivers of budgetary funds of the current year which arrived in the current financial year is credited on RKS with recovery of the amounts of cash expenses (legal and financial liabilities of receivers of budgetary funds on the payments which are performed without creation of agreements).

15. The amounts of receivables of receivers of budgetary funds for the last years returned in the current financial year, and also the amounts which arrived from realization of inventory items, fixed assets and by results of inventory count (checks) are enlisted on RKS and considered on separate personal accounts, with the subsequent transfer of these amounts of the income of the republican budget to transit accounts of the income 23402 (005) "Means of the republican budget" in the location of receivers of budgetary funds with the corresponding conditional account number (CAN).

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