Approved by the Law of the Republic of Uzbekistan of December 26, 2013, No. ZRU-360

BUDGET CODE OF THE REPUBLIC OF UZBEKISTAN

of December 26, 2013

General Part

Section I. General provisions

Chapter 1. Basic provisions

Article 1. The relations regulated by this Code

This Code governs the relations in the field of forming, creation, consideration, acceptance, approval, execution of budgets of the budget system of the Republic of Uzbekistan (further - budgets of the budget system), the state borrowings and control of execution of the budget legislation.

Article 2. Budget legislation

The budget legislation consists of of this Code and other acts of the legislation.

The regulations of the budget legislation containing in other acts of the legislation shall correspond to this Code.

If the international treaty of the Republic of Uzbekistan establishes other rules, than those which are provided by the budget legislation of the Republic of Uzbekistan then are applied rules of the international treaty.

Article 3. The basic concepts applied in this Code

In this Code the following basic concepts are applied:

turnover cash - minimum admissible size of the budgetary funds which are on treasurer personal accounts of the republican budget of the Republic of Uzbekistan, the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities for financial year;

the manager of budgetary funds of the first level - the legal entity distributing the budgetary funds allocated from the republican budget of the Republic of Uzbekistan in the amount of, established by the law;

budgetary appropriations - the money provided to state-financed organizations and receivers of budgetary funds from the Government budget of the Republic of Uzbekistan and budgets of the state trust funds;

the budget process - process of forming, creation, consideration, acceptance, approval and execution of budgets of the budget system, control of their forming, creation and execution, preparation and approval of performance reports of budgets of the budget system, and also relations between them;

participants of the budget process - state governing bodies, bodies of the state financial control, state-financed organizations and receivers of budgetary funds;

the manager of budgetary funds - the manager of budgetary funds of the first level and the manager of budgetary funds of the second level;

the budget powers - powers of participants of the budget process in the field of the budget relations;

budget advance - the money allocated on returnable basis from the higher budget in the subordinate budget and also to the state trust funds, legal resident person;

the budget request - the document providing reasons for requirement on receipt of budgetary appropriations for the medium-term period;

off-budget funds of state-financed organizations - the means going into the disposal of state-financed organization at the expense of stipulated by the legislation sources;

budgets of the budget system - Government budget of the Republic of Uzbekistan, budgets of the state trust funds and off-budget funds of state-financed organizations;

the interbudget transfers - the funds transferred from the republican budget of the Republic of Uzbekistan to the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, the state trust funds and back and also from the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent to budgets of areas and cities and back;

temporary cash gap - temporary excess of expenses over the income of budgets of the budget system during certain period of the current financial year;

temporary expense budget - the document existing before approval and registration of expense budget of state-financed organization or the receiver of budgetary funds in which the budgetary appropriations for every month provided for she (he) taking into account changes in the legislation are reflected;

primary surplus of the Government budget - the surplus of the Government budget calculated by deduction of interest payments on servicing of public debt from expenses of the Government budget of the Republic of Uzbekistan for certain period;

primary deficit of the Government budget - the central government budget deficit calculated by deduction of interest payments on servicing of public debt from expenses of the Government budget of the Republic of Uzbekistan for certain period;

surplus of the Government budget - excess of the income of the Government budget of the Republic of Uzbekistan over its expenses for certain period;

central government budget deficit - excess of expenses of the Government budget of the Republic of Uzbekistan over its income for certain period;

the state financial control - studying, the analysis and comparison of accounting, financial, statistical, bank and other records of objects of the state financial control for the purpose of control of execution of the budget legislation;

objects of the state financial control - the republican budget of the Republic of Uzbekistan, the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, managers of budgetary funds, the state-financed organizations and receivers of budgetary funds, the state trust funds, other funds created in accordance with the established procedure and off-budget funds of state-financed organizations;

the state borrowing - attraction of assets on which there are obligations of the Republic of Uzbekistan as the borrower or the guarantor of repayment of the credits (loans) of resident borrowers;

public procurements - the purchases of goods (works, services) performed at the expense of means of budgets of the budget system;

public debt - the obligations of the Republic of Uzbekistan which resulted from internal and external borrowings;

the profit and loss budget - the document in which the expected receipts and expenses of off-budget funds of state-financed organizations on the respective quarter or financial year are reflected;

donors - the states, the governments of the states, the international and foreign government organizations, foreign citizens, and also the international and foreign non-governmental organizations included in the list established by the Cabinet of Ministers of the Republic of Uzbekistan the allocating funds on a grant basis to the Republic of Uzbekistan, the Government of the Republic of Uzbekistan, self-government institutions of citizens, legal entities and physical persons whose activities do not contradict the legislation of the Republic of Uzbekistan;

the grant - the money gratuitously allocated to budgets of the budget system for difference covering between the income and expenses in case of insufficiency of their own income;

summary expense budget - the expense budget constituted by the manager of budgetary funds based on expense budgets of state-financed organizations and receivers of budgetary funds subordinated to it;

the manager of budgetary funds of the second level - the legal entity attached by the Cabinet of Ministers of the Republic of Uzbekistan to managers of budgetary funds of the first level and distributing the budgetary funds allocated to it;

overall fiscal balance - the overall balance sheet including the Consolidated budget of the Republic of Uzbekistan and expenses performed due to the external borrowings involved to implementation of state programs and settled at the expense of means of the Government budget of the Republic of Uzbekistan;

fiscal risks - loss estimate of financial resources during the forming and expenditure of means of budgets of the budget system for participants of the budget process;

financial year - period of time from January first to December thirty first inclusive;

financial liabilities - the obligations arising at state-financed organizations and receivers of budgetary funds based on documents, including executive documents obliging to list their money;

subvention - the money gratuitously allocated from the higher budget to the subordinate budget with condition of their expenditure for particular purposes;

subsidy - the money provided to legal entities and physical persons at the expense of budgets of the budget system for financing or joint financing of production of goods, performance of works, rendering services and their realization or partial compensation of target expenses;

the regulating income - nation-wide taxes and other obligatory payments, and also non-tax payments on which standard rates of assignments between budgets of the budget system are established. The payments which are not taxes and other obligatory payments, arriving in budgets of the budget system belong to non-tax payments;

the expenditure item - the part of budget classification determining expenses of budgets of the budget system for economic appointment and specific payment types;

expense budget - the document constituted and approved by state-financed organization or the receiver of budgetary funds for financial year in which the budgetary appropriations provided for she (he) according to expenditure items are reflected;

the staff list - the document containing the list of names of positions of permanent employees and vacancies with indication of their quantity and the sizes of official pay rates constituted by state-financed organization;

treasurer personal accounts - the registers of analytics opened in information system of the Ministry of Finance of the Republic of Uzbekistan, intended for reflection of the transactions connected with execution of budgets of the budget system;

obligations in law - the obligations arising at state-financed organizations and receivers of budgetary funds based on the signed agreements, and also decisions of relevant organs of the government and management;

The single treasurer account - the special bank account of the Ministry of Finance of the Republic of Uzbekistan in national or foreign currency opened in the Central bank of the Republic of Uzbekistan;

the transferred income - the income created on the corresponding administrative and territorial unit and enlisted in the higher budget with the subsequent transfer to the budget of the corresponding administrative and territorial unit on which they are created;

The government budget of the Republic of Uzbekistan (Government budget) - the centralized cash fund of the state intended for financial provision of tasks and functions of the state;

treasurer divisions - Treasury of the Ministry of Finance of the Republic of Uzbekistan, management of Treasury on the Republic of Karakalpakstan, areas and the city of Tashkent, departments of Treasury on areas and the cities;

the treasurer memorial order - the payment document used for money transfer from one treasurer personal account on other treasurer personal account;

the territorial manager of budgetary funds - the legal entity having the subordinated organizations receiving means from the republican budget of the Republic of Karakalpakstan, regional budgets of areas, the city budget of the city of Tashkent and budgets of areas and the cities and also the state-financed organization or the receiver of budgetary funds financed from the republican budget of the Republic of Karakalpakstan, regional budgets of areas, the city budget of the city of Tashkent and budgets of areas and the cities;

territorial financial bodies - the Ministry of Finance of the Republic of Karakalpakstan, financial managements of khokimiyats of areas and the city of Tashkent, finance divisions of district and city khokimiyats;

fiscal strategy for the medium-term period - the document on the main directions of tax and budget policy for the medium-term period.

Article 4. State-financed organization

State-financed organization is the non-profit organization created according to the decision of public authorities in accordance with the established procedure for implementation of the state functions, containing at the expense of means of the Government budget.

Financing terms and procedure for conducting the budget accounting of state-financed organizations are determined by the budget legislation.

Article 5. Receiver of budgetary funds

Receiver of budgetary funds is the legal entity or physical person receiving means from the Government budget and budgets of the state trust funds.

The receiver of budgetary funds cannot have the status of state-financed organization.

Financing terms of the receiver of budgetary funds at the expense of means of the Government budget and budgets of the state trust funds are determined by the budget legislation.

Chapter 2. Concept and principles of the budget system

Article 6. Concept of the budget system

The budget system represents set of budgets of all levels, budgets of the state trust funds and off-budget funds of the state-financed organizations, the principles of creation and the organization of budgets of the budget system, relations between them arising during the budget process. Forming, creation, consideration, acceptance, approval and execution of budgets of the budget system for financial year is performed in national currency of the Republic of Uzbekistan - the amounts.

Article 7. Principles of the budget system

The budget system is based on the following principles:

unity of the budget system;

compliance of the budget system to the administrative-territorial device of the Republic of Uzbekistan;

balance and interrelation of budgets of the budget system;

forecasting of the income and planning of budgets expenses of the budget system;

targeting and special-purpose character of use of means of budgets of the budget system;

independence of budgets of the budget system;

effectiveness of use of means of budgets of the budget system;

unity of cash desk;

responsibility of participants of the budget process;

openness.

Article 8. Principle of unity of the budget system

Forms of budget documentation and budget reports, budget classification shall be single and provide single procedure for forming and execution of the income and expenses, conducting the budget accounting and creation of budget reports of budgets of the budget system.

Article 9. Matching principle of the budget system to the administrative-territorial device

The Republic of Uzbekistan the Budget system shall correspond to the administrative-territorial device of the Republic of Uzbekistan.

Article 10. Principle of balance and interrelation of budgets of the budget system

The amount provided in budgets of the budget expense system shall correspond to total amount of their income and sources of covering of deficit.

In case of creation and execution of budgets of the budget system of means of budgets can be redistributed between them for ensuring their balance.

Article 11. Principle of forecasting of the income and planning of budgets expenses of the budget system

In case of creation of budgets of the budget system the income is predicted on their specific sources, and expenses are planned in the directions according to budget classification.

Article 12. Principle of targeting and special-purpose character of use of means of budgets of the budget system

Funds of budgets of the budget system are allocated to specific state-financed organizations and receivers of budgetary funds with their use for financing of particular purposes.

Article 13. Principle of independence of budgets of the budget system

Budgets of the budget system are independent.

Article 14. Principle of effectiveness of use of means of budgets of the budget system

In case of creation and execution of budgets of the budget system participants of the budget process within the powers conferred to them proceed from need of achievement of result with use of the amount of means determined by budgets of the budget system.

Article 15. Principle of unity of cash desk

All income of budgets of the budget system is enlisted into the Single treasurer account, and payment of their expenses is performed from this account.

Article 16. Principle of responsibility of participants of the budget process

The principle of responsibility of participants of the budget process is that each participant of the budget process bears responsibility for the actions at each stage of the budget process.

Article 17. Principle of openness

The principle of openness means:

openness for society and mass media of procedures of consideration and adoption of the Government budget and budgets of the state trust funds, and also possibility of active participation of citizens in the budget process;

promulgation (publication) of information on the approved Government budget and budgets of the state trust funds in mass media and on the official website of the Ministry of Finance of the Republic of Uzbekistan;

publication in mass media, and also placement and updating on the official website of the Ministry of Finance of the Republic of Uzbekistan information on course of execution of the Government budget and budgets of the state trust funds.

Chapter 3. Budget classification

Article 18. Concept of budget classification

Budget classification represents group of the income and budgets expenses of the budget system, and also sources of covering of central government budget deficit and is used for systematization of forming, creation and execution of budgets of the budget system.

Budget classification is developed according to the international classification systems and affirms the Ministry of Finance of the Republic of Uzbekistan.

Article 19. Structure of budget classification

Budget classification includes:

classification of the income of budgets of the budget system;

classification of budgets expenses of the budget system;

classification of sources of covering of central government budget deficit.

Article 20. Basic principles of budget classification

The basic principles of budget classification are completeness, unity and mutual compliance.

The principle of completeness of budget classification provides scope of all participants of the budget process.

The principle of unity of budget classification means application by all participants of the budget process of single budget classification.

The principle of mutual compliance of budget classification means that codes of budget classification are not applied at the same time to accounting of different types of transactions of the budget process.

Article 21. Classification of the income of budgets of the budget system

Classification of the income of budgets of the budget system represents the coding of the income by their types and sources.

The structure of classification of the income of budgets of the budget system consists from:

classifications of sources of means and levels of budgets of the budget system;

income types;

organizational classification;

territorial classification.

Classification of sources of means and levels of budgets of the budget system is applied to determination of accessory of the arriving income to appropriate sources of means and level of budgets.

The income type consists of the Section, the paragraph and income type.

The Section of the income represents the coding of the income on sources of their obtaining.

The paragraph of the income represents the coding of taxes and other obligatory payments, and also non-tax payments on their base of taxation.

The income type represents specific income type of budgets of the budget system.

Organizational classification is applied for the purpose of identification of accessory of the arriving income of the relevant organ administering this income.

Territorial classification is applied for the purpose of identification of accessory of the arriving income to the corresponding administrative and territorial unit in which are created or in which this income is enlisted.

Article 22. Classification of budgets expenses of the budget system

Classification of budgets expenses of the budget system represents the coding of budgets expenses of the budget system and reflects their direction.

The structure of classification of budgets expenses of the budget system consists from:

classifications of sources of means and levels of budgets of the budget system;

functional classification;

program classification;

organizational classification;

economic classification;

territorial classification.

Classification of sources of means and levels of budgets of the budget system is applied to determination of accessory of the performed expenses to appropriate sources of means and levels of budgets.

Functional classification of expenses is the group of expenses reflecting the direction of funds for accomplishment of functions of the state.

Program classification of expenses represents the group of expenses reflecting the direction of funds for accomplishment of the state, industry and territorial development programs.

Organizational classification of expenses represents the coding on managers of means of budgets of the budget system.

Economic classification of expenses represents the coding of expenses on economic appointment.

Territorial classification is applied for the purpose of determination of accessory of state-financed organizations and receivers of budgetary funds to the corresponding administrative and territorial unit.

Article 23. Expenses of budgets of the budget system for economic signs

Expenses of budgets of the budget system for economic signs include the following expense groups:

the first group - the salary, pensions, benefits, grants, compensation payments and financial support to needy families;

the second group - assignments on social needs;

the third group - the capital investments (according to the address lists provided by state programs of development);

the fourth group - other expenses.

Specific Articles are determined by expense groups according to budget classification.

Article 24. Classification of sources of covering of deficit

The government budget Classification of Sources of Covering of Central Government Budget Deficit represents their group on internal and external sources.

Chapter 4. Budget powers

Article 25. Budget powers of the Cabinet of Ministers of the Republic of Uzbekistan

Cabinet of Ministers of the Republic of Uzbekistan:

will organize and coordinates process of project development of the law on the Government budget of the Republic of Uzbekistan for the next year (further - the bill on the Government budget) and the budget message;

approves the list of managers of budgetary funds of the first and second levels;

sends to Audit Chamber of the Republic of Uzbekistan the bill on the Government budget and the budget message for consideration and submission of the corresponding conclusion;

represents the budget message to chambers of Oliy Majlis of the Republic of Uzbekistan;

introduces the bill on the Government budget to Legislative house of Oliy Majlis of the Republic of Uzbekistan;

coordinates and controls activities of state bodies for execution of the State Budget and budgets of the state trust funds;

quarterly considers performance reports of the Government budget and budgets of the state trust funds;

sends to Audit Chamber of the Republic of Uzbekistan performance reports of the Government budget and budgets of the state trust funds for last financial year for carrying out external audit and assessment;

submits for approval in chambers of Oliy Majlis of the Republic of Uzbekistan performance reports of the Government budget and budgets of the state trust funds for the corresponding period;

considers offers on modification of the assignments allocated from the republican budget of the Republic of Uzbekistan and budgets of the state trust funds within financial year in the cases provided by Articles 145 and 149 of this Code;

introduces in Legislative house of Oliy Majlis of the Republic of Uzbekistan for consideration the bill on modification and amendments in the Law on the Government budget of the Republic of Uzbekistan together with the corresponding conclusion of Audit Chamber of the Republic of Uzbekistan;

makes decisions on use of additional sources of the republican budget of the Republic of Uzbekistan;

makes decisions on use of means of reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan;

approves the extreme sizes of budgetary appropriations for managers of budgetary funds of the second level within the assignments allocated from the republican budget of the Republic of Uzbekistan for managers of budgetary funds of the first level.

The Cabinet of Ministers of the Republic of Uzbekistan can perform also other budget powers according to the legislation.

Article 26. Budget powers of Audit Chamber of the Republic of Uzbekistan

Audit Chamber of the Republic of Uzbekistan:

represents to the Cabinet of Ministers of the Republic of Uzbekistan the conclusion under the bill on the Government budget and fiscal strategy for the medium-term period, to Council of Ministers of the Republic of Karakalpakstan, hokima of areas and the city of Tashkent under the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent respectively;

has access to the information systems and resources of the ministries, the state committees, departments and banks allowing to control according to primary data target execution profitable and items of expenditure of budgets of the budget system;

exercises control of legality of forming, target and effective expenditure of means of the Cabinet of Ministers and Ministry of Finance of the Republic of Uzbekistan on bank accounts;

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