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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of August 12, 2014 No. 227

About measures for ensuring transparency and efficiency of use by state-financed organizations of means of subjects of entrepreneurship in the form of charitable gifts

According to the Budget code of the Republic of Uzbekistan and the Presidential decree of the Republic of Uzbekistan of April 7, 2014, and also for the purpose of streamlining of the mechanism of target use by state-financed organizations of means of the subjects of entrepreneurship arriving in the form of charitable gifts, the Cabinet of Ministers decides No. UP-4609 "About Additional Measures for Further Enhancement of the Investment Climate and Business Environment in the Republic of Uzbekistan":

1. Approve Regulations on procedure for use by state-financed organizations of means of subjects of entrepreneurship in the form of charitable gifts according to appendix.

2. Determine that:

subjects of entrepreneurship can give help in type of charitable gifts only on voluntary and disinterested basis;

forced involvement of subjects of entrepreneurship to charity and other actions connected with derivation of their money is forbidden.

3. To the Ministry of Finance of the Republic of Uzbekistan together with the interested ministries and departments to bring departmental regulatory legal acts into accord with this resolution in a month.

4. To impose control of execution of this resolution on the First Deputy Prime Minister of the Republic of Uzbekistan R. S. Azimov.

Prime Minister of the Republic of Uzbekistan

Sh. Mirziyoev

Appendix

to the Resolution of the Cabinet of Ministers of August 12, 2014 No. 227

Regulations on procedure for use by state-financed organizations of means of subjects of entrepreneurship in the form of charitable gifts

I. General provisions

1. This Provision according to the Budget code of the Republic of Uzbekistan and the Presidential decree of the Republic of Uzbekistan of April 7, 2014 No. UP-4609 "About Additional Measures for Further Enhancement of the Investment Climate and Business Environment in the Republic of Uzbekistan" determines procedure for use by state-financed organizations of means of the subjects of entrepreneurship arriving in the form of charitable gifts.

2. In this Provision means in the form of charitable gifts are understood as the money and property arriving to state-financed organizations from subjects of entrepreneurship as charitable gifts and sponsor's means.

3. Subjects of entrepreneurship give help in type of charitable gifts on voluntary and disinterested basis according to the legislation.

At the same time forced involvement of subjects of entrepreneurship to charity and other actions connected with derivation of their money is forbidden.

4. The money of subjects of entrepreneurship arriving to state-financed organizations in the form of charitable gifts accumulates and used in accordance with the established procedure on the corresponding off-budget treasurer personal accounts of state-financed organizations opened in information system of the Ministry of Finance of the Republic of Uzbekistan.

5. The property given to state-financed organizations by subjects of entrepreneurship in the form of charitable gift is credited according to the procedure, stipulated by the legislation.

6. Obtaining and use by state-financed organizations of means of subjects of entrepreneurship in the form of charitable gifts is performed according to agreements (agreements) on rendering charity (further - agreements) signed between state-financed organizations and subjects of entrepreneurship.

II. Use of means by state-financed organizations in the form of charitable gifts

7. The money of subjects of entrepreneurship arriving to state-financed organizations in the form of charitable gifts goes for strengthening of their material and technical resources if other is not stipulated in agreements.

At the same time the property given to state-financed organizations by subjects of entrepreneurship in the form of charitable gift is used for designated purpose according to agreements.

8. The expenditure of money in the form of charitable gifts is performed according to the profit and loss budgets approved by heads of the relevant state-financed organizations.

9. The saved money in the form of charitable gifts which remained on off-budget treasurer personal account of state-financed organization during or at the end of the current financial year as a result of complete use on the purposes specified in agreements, is used only on strengthening of material and technical resources of the relevant state-financed organization.

Remaining balance of the money which is not used within year on off-budget treasurer personal accounts of the relevant state-financed organizations which arrived in the form of charitable gifts pass to the following financial year and are not subject to withdrawal.

10. Use of money in the form of charitable gifts, including on purchase of goods (works, services), from the corresponding off-budget treasurer personal accounts, is performed according to the procedure, stipulated by the legislation.

III. Accounting, reporting and control

11. Conducting the budget accounting of use of means by state-financed organizations in the form of charitable gifts, and also creation and provision of the reporting on use of these means are performed according to the procedure, stipulated by the legislation.

12. The subjects of entrepreneurship giving help in type of charitable gifts to state-financed organizations have the right to check target expenditure of means at any stage of their use according to agreements by means of the direction in the Head control and auditing department of the Ministry of Finance of the Republic of Uzbekistan or in its territorial subdivisions of written requests on need of conducting checks of target expenditure by state-financed organizations of means in the form of charitable gifts.

13. The head control and auditing department of the Ministry of Finance of the Republic of Uzbekistan and its territorial subdivisions perform:

regular control of target use of means by state-financed organizations in the form of charitable gifts, and also correctness of reflection of these means this in the reporting on use by them;

checks by written requests of the subjects of entrepreneurship which gave help in type of charitable gifts, target expenditure by state-financed organizations of means in the form of charitable gifts at any stage of their use, with obligatory provision to these subjects of entrepreneurship of information on results "performed within ten working days after their completion.

IV. Responsibility

14. Heads and the chief accountants of state-financed organizations bear responsibility according to the legislation for:

target use of means in the form of charitable gifts;

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