ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of August 27, 2011 No. 57

About approval of Rules of creation, approval and submission of periodic financial statements by the organizations financed from the Government budget of the Republic of Uzbekistan

According to the Law of the Republic of Uzbekistan "About financial accounting" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, N 9, the Art. 142) and the Regulations on the Ministry of Finance of the Republic of Uzbekistan approved by the resolution of the Cabinet of Ministers in case of the President of the Republic of Uzbekistan of November 23, 1992 N 553 (the joint venture of the Republic of Uzbekistan, 1992, N 12, to the Art. 37), I order:

1. Approve Rules of creation, approval and submission of periodic financial statements by the organizations financed from the Government budget of the Republic of Uzbekistan according to appendix.

3. 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 27, 2011 No. 57

Rules of creation, approval and submission of periodic financial statements by the organizations financed from the Government budget of the Republic of Uzbekistan

These 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 financial accounting" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, N 9, of the Art. 142) determine procedure for creation, approval and submission of periodic financial statements by all state-financed organizations and other receivers of budgetary funds (further - the organizations).

Section I. General provisions

1. The organizations constitute and represent monthly, quarter and annual financial reports on use of budgetary appropriations and the off-budget income (further - financial statements) according to requirements of these rules.

Annual financial reports are constituted as of January 1 of the next accounting year. Quarterly financial statements are constituted as of April 1, on July 1 and on October 1 accounting year, monthly financial statements - as of the first of the following month under report.

2. The organizations constitute and hand over reports on accomplishment of plans for network, states and the contingents on the forms approved by the Ministry of Finance of the Republic of Uzbekistan.

3. Enter into structure of the annual financial reports which are handed over by the organizations:

Balance (form N 1) (appendix 1 to these rules);

Performance report of expense budget (form N 2) (appendix 2 to these rules);

Certificate of debit and creditor debts (appendix 3 to these rules);

The cash flow statement on Fund of development of state-financed organization (appendix 4 to these rules);

The cash flow statement on Fund of material stimulation and development of the medical organizations (appendix 5 to these rules);

The report on movement of the means which arrived from paid and contractual form of education in educational institutions (appendix 6 to these rules);

Report on movement of other extrabudgetary funds (appendix 7 to these rules);

Report on financial results of the current year (appendix 8 to these rules);

Report on movement of non-financial assets (appendix 9 to these rules);

4. If the organizations in the accounting period enable activities for production and of sales of goods (works, services) according to the legislation, in this case they on these activities in accordance with the established procedure and submit within terms within financial bodies the report of the N 2 form the "Report on financial results" approved by Rules on filling of forms of the financial reporting (reg. N 1209 of January 24, 2003) (The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan, 2003, N 1-2).

5. Enter into structure of the quarterly financial statements which are handed over by the organizations:

Balance (form N 1);

Performance report of expense budget (form N 2);

Certificate of debit and creditor debts;

The cash flow statement on Fund of development of state-financed organization;

The cash flow statement on Fund of material stimulation and development of the medical organizations;

The report on movement of the means which arrived from paid and contractual form of education in educational institutions;

Report on movement of other extrabudgetary funds.

6. The explanatory note is attached to annual and quarter financial statements. In the explanatory note the major factors which influenced course of execution of expense budget on budgetary and extrabudgetary funds, the reasons (analysis) (are given in case of economy) economy of the funds allocated from the budget, the reasons and time of emergence of debit and creditor debts, measures taken on collection of the allowed overdue debts, data on the privileges on taxes and other obligatory payments in the budget provided to the organizations according to the legislation and their use and also data on receipt and expenditure in the accounting period of paper, the amount of shortages and plunders of money and other inventory items and other explanations connected with reports. Besides, in the explanatory note to financial statements for the first quarter of accounting year information on revaluation of fixed assets and other assets reveals (including incomplete construction and the equipment to installation).

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