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Ministry of Justice

Republic of Uzbekistan

On December 15, 2014 No. 2634

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of November 14, 2014 No. 74

About approval of the Regulations on procedure for creation, approval and registration of expense budgets and staff lists of state-financed organizations and receivers of budgetary funds

(as amended on 07-07-2023)

According to the Budget code of the Republic of Uzbekistan, I order:

1. Approve Regulations on procedure for creation, approval and registration of expense budgets of staff lists of state-financed organizations and receivers of budgetary funds according to appendix.

2. Recognize invalid:

the order of the Minister of Finance of the Republic of Uzbekistan of October 29, 2010 No. 92 "About approval of the Regulations on procedure for creation, consideration, approval and registration of expense budgets and staff lists of the organizations consisting on the Government budget of the Republic of Uzbekistan" (reg. No. 2157 of November 19, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, No. 47, the Art. 440);

the order of the Minister of Finance of the Republic of Uzbekistan of June 24, 2013 No. 63 "About modification and amendments in Regulations on procedure for creation, consideration, approval and registration of expense budgets and staff lists of the organizations consisting on the Government budget of the Republic of Uzbekistan" (reg. No. 2157-1 of July 29, 2013) (Collection of the legislation of the Republic of Uzbekistan, 2013, No. 31, the Art. 416).

3. This Order becomes effective from the date of its official publication.

Minister

R. Azimov

Appendix

to the Order of the Minister of Finance of the Republic of Uzbekistan of November 14, 2014 No. 74

Regulations on procedure for creation, approval and registration of expense budgets and staff lists of state-financed organizations and receivers of budgetary funds

This Provision determines procedure for creation, approval and registration of expense budgets and staff lists, profit and loss budgets, temporary expense budgets of state-financed organizations and receivers of budgetary funds, and also summary expense budgets and staff lists of managers of budgetary funds, and the centralized financial and accounting services financed from the Government budget of the Republic of Uzbekistan.

Chapter 1. General provisions

1. Expenses of state-financed organizations and receivers of budgetary funds at the expense of means of the Government budget of the Republic of Uzbekistan are performed within budgetary appropriations and on the purposes specified in their expense budgets.

1-1. In this Provision the following basic concepts are used:

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 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;

temporary expense budget - the document existing before approval and registration of expense budget of state-financed organization or the state funded organization in whom for every month the funds allocated from the budget provided for it taking into account changes in the legislation are reflected;

the profit and loss budget - the document reflecting the expected receipts and expenses of extrabudgetary funds of state-financed organizations for the respective quarter or financial year;

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 distributing the allocated budgetary funds to himself and the managers of budgetary funds of the first level attached from the Cabinet of Ministers of the Republic of Uzbekistan;

the staff list - the document constituted by state-financed organization, containing list of names regular both vacant positions and the salary size;

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

the digital signature (further - the EDS) - information of the electronic document in the electronic document created as a result of special changes with use of the closed key of the digital signature, and also with use of open key of the digital signature for determination of lack of mistakes in information of the electronic document and identification of the owner of key of the digital signature the signature allowing to carry out identification.

2. The state-financed organizations having and others, except budgetary appropriations, sources of the income for covering of expenses, also on the specified means constitute profit and loss budgets.

3. State-financed organizations and receivers of budgetary funds independently constitute expense budgets, profit and loss budgets, and also staff lists based on regulatory legal acts.

Expense budgets, profit and loss budgets, staff lists of comprehensive schools, state preschool educational organizations and medical institutions are constituted, registered, and also are generalized in the corresponding summary estimates and staff lists by centralized financial and accounting services.

4. Expense budgets, profit and loss budgets, staff lists, and also summary expense budgets and staff lists are constituted and are effective for a period of one financial year, and on the seasonal or created within year organizations - for their functioning in this financial year.

Expenses of state-financed organizations and receivers of budgetary funds are performed on the basis of temporary expense budget, in the cases provided by the budget legislation.

5. In case of creation of expense budget, the profit and loss budget the sizes and payment terms of work, the price and rates for goods (works, services) are considered:

on all organizations (except seasonal or again created within financial year) - on the conditions operating for January 1 of financial year on which these estimates are constituted;

on the seasonal or again created within financial year organizations - as of the first of the beginning of functioning of this organization.

6. On all in addition arising expenses in the course of execution of budgets of the budget system corresponding changes according to the procedure, established by the budget legislation and this Provision are made to expense budgets of state-financed organizations and receivers of budgetary funds.

7. Expense budgets, profit and loss budgets, temporary expense budgets, summary expense budgets, summary profit and loss budgets, summary temporary expense budgets, and also staff lists and summary staff lists are constituted in poison ivy.

The expense budget on each diplomatic representation and consular establishment of the Republic of Uzbekistan is abroad constituted in foreign and national currency based on annual summary expense budget of diplomatic representations and consular establishments of the Republic of Uzbekistan abroad approved with the Ministry of Economics and finance of the Republic of Uzbekistan.

7-1. State-financed organizations and receivers of budgetary funds, managers of budgetary funds and the centralized financial and accounting services connected to the program UzASBO complex (further - program complex), create and constitute expense budgets, profit and loss budgets, temporary expense budgets, staff lists, summary expense budgets, summary profit and loss budgets, summary temporary expense budgets and summary staff lists through program complex.

The expense budgets created and constituted in program complex, profit and loss budgets, temporary expense budgets, staff lists, and also summary expense budgets, summary temporary expense budgets and summary staff lists prove to be true on the basis of requirements of this Provision and are registered in program complex with assignment of each of them of unique "QR" of code.

7-2. Creation of expense budget on the following means specified in part six of Article 112 of the Budget code of the Republic of Uzbekistan is not required:

a) released in the course of registration and execution of expense budgets of state-financed organizations and receivers of budgetary funds;

b) offset on above-standard inventories of inventory items;

c) provided on payment of the legal aid given by lawyers at the expense of the state;

d) the tax amounts provided for return to taxpayers on value added;

e) provided for the indemnification caused to physical persons or legal entities as a result of illegal actions (failure to act) of state bodies or their officials;

e) to the women working in state-financed organizations, except as specified modification of the expense budgets of state-financed organizations according to the procedure provided on allowance payment on pregnancy and childbirth, established by the legislation;

g) provided on payment of one-time state monetary rewards and awards;

h) provided on payment of compensations to participants of recovery from the accident on the Chernobyl NPP;

i) provided for compensation of preferential journey in transport;

j) intended for servicing of public debt, payment of the membership fees and participation in financing of the international organizations which member is the Republic of Uzbekistan;

k) provided on providing financial support to the agricultural enterprises which are growing up agricultural products for the state needs;

l) provided on elections and referenda;

m) provided on allocation of the interbudget transfers;

o) provided on forming and increase in the authorized capital of commercial banks and other financial institutions;

o) provided on allocation of budget advances and opening of credit lines of the Ministry of Economics and finance of the Republic of Uzbekistan to legal resident persons;

p) on the actions provided in the main directions of tax and budget policy and other actions which realization is provided within financial year and requires increase in expenses of the Government budget;

c) transferred to the state trust funds;

r) on forming of reserve funds of the Cabinet of Ministers 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 of budgets of areas and cities.

At the same time the means specified in this Item are reflected in treasurer personal accounts of the Ministry of Economics and finance of the Republic of Uzbekistan, the Ministry of Economics and finance of the Republic of Karakalpakstan, Main economic and financial managements of khokimiyats of areas and the cities of Tashkent, economic and finance divisions of khokimiyats of areas and the cities (further - economic and financial bodies) (except for the means specified in subitems "m", "c" and "t" of this Item).

7-3. It is not required to print on paper the expense budgets created, in accordance with the established procedure approved and registered in program complex, profit and loss budgets, temporary expense budgets, staff lists, summary expense budgets, summary profit and loss budgets, summary temporary expense budgets and summary staff lists of state-financed organization, receivers of budgetary funds, managers of budgetary funds and centralized financial and accounting services.

Chapter 2. Creation and approval of expense budget and staff lists

§1. Creation and approval of expense budget

8. Expense budgets are constituted by state-financed organizations and receivers of budgetary funds in form according to appendix 1 to this Provision.

Expense budgets on each diplomatic organization of the Ministry of Foreign Affairs of the Republic of Uzbekistan are constituted separately on each diplomatic organization in foreign and national currency, in form according to appendix 1a to this Provision.

The expense budget on capital construction projects is constituted according to appendix 2 to this Provision.

9. Expense budgets are constituted by the state-financed organizations centralized by financial and accounting services and receivers of budgetary funds in the limits brought to them amounts of budgetary appropriations for the corresponding financial year.

Finishing amounts of budgetary appropriations for the corresponding financial year to state-financed organizations, centralized financial and accounting services and receivers of budgetary funds is performed by the relevant economic and financial bodies or managers of budgetary funds, in the terms established by the budget legislation.

Finishing amounts of budgetary appropriations for the corresponding financial year to managers of budgetary funds is performed by the Ministry of Economics and finance of the Republic of Uzbekistan in the terms established by the budget legislation.

Expenses of the first and second groups of expense budget are created in the software automatically proceeding from the amount of the salary fund in the staff list constituted according to appendix 3 this provision.

If the amount of the allocated funds from the finished budget is less than amount of the salary fund in the prepared staff list, then in expense budget will be reduced by missing part since December of the current financial year serially proceeding from the last months.

10. Organizing work on estimating of expenses, the ministries, committees and departments of the Republic of Uzbekistan and the Republic of Karakalpakstan, managements and departments of the relevant khokimiyats instruct the subordinated organizations in procedure for estimating of expenses the forthcoming year, proceeding from the budget legislation and instructions of economic and financial body for the matter.

For this ministry, committees and departments of the Republic of Uzbekistan and the Republic of Karakalpakstan, management and departments of the relevant khokimiyats convene meetings of heads and corresponding employees of subordinated state-financed organizations and receivers of budgetary funds and instruct about procedure and terms of estimating of expenses of these organizations, explain them requirements of the legislation concerning procedure for estimating of expenses, instruct in obligation of compliance of the estimated calculations for expense budgets to the legislation, in strict observance of estimate and regular discipline and regime of economy in expenditure, and also instruct in questions of the technology of creation and filling of forms of expense budgets.

At the same time in writing report to subordinated state-financed organizations and receivers of budgetary funds the main indicators the forthcoming year according to programs of economic and social development (the quantity of classes, pupils, children, beds, koyko-days, is put - days in hospitals, etc.).

11. Calculation of expenses on expense budgets shall be made according to the need for means, taking into account indicators of programs of economic and social development and observance of high security of economy.

12. In case of calculation of expenses it is necessary to be guided:

the programs of social and economic development approved in accordance with the established procedure;

the regulatory legal acts adopted by state governing bodies within the budget powers conferred to them;

the standard rates of expenses of state-financed organizations approved in accordance with the established procedure;

the prices and rates for goods and services regulated by the state.

In particular:

budgetary appropriations on the salary join in expense budget proceeding from official pay rates and base rates for compensation, the surcharges and allowances to them established by the legislation, and with observance of the operating standard states and regular standard rates. The salary for the works performed sdelno joins in expense budget, proceeding from amount of such works provided by expense budget for financial year;

in case of determination of budgetary appropriations on the salary the pedagogical personnel should proceed from the base rates for compensation established by the legislation, payment and the tariffing constituted according to the curriculum taking into account additional payment for check of notebooks, cool management etc.;

in case of determination of budgetary appropriations on the salary the medical personnel should proceed from the tariffing constituted taking into account base rates and conditions on compensation according to the legislation;

expenses on grants are estimated proceeding from the sizes of grants and procedure for scholarship providing;

expenses on payment of the social tax join in expense budget proceeding from the determined rates and all benefits amounts from which according to the legislation the social tax is paid;

expenses on payment of insurance premium on obligatory civil liability insurance of the employer join in expense budget proceeding from actual expenses on the salary of all employees of employer in the previous year according to the procedure established by the legislation;

expenses on telephone and other telecommunication services are calculated proceeding from quantity of subscriber numbers and the approved rates for services;

expenses on telephone and other telecommunication services are calculated proceeding from quantity of subscriber numbers and the approved rates for services. At the same time expenses on superlimit use of communication services, including long-distance (international) negotiations, services of the Internet and other communication services are provided in expense budgets of state-financed organizations proceeding from specifics and demand (need) of these services for their activities in coordination with the relevant financial bodies;

expenses on food in medical, children's and other state-financed organizations of the social sphere are estimated proceeding from the state-financed organizations of natural regulations and the annual average number of days of food approved for each type;

expenses on medicines are determined proceeding from settlement regulations of medicines on one patient a day;

expenses on acquisition of clothes, footwear, linen, bedding and other soft stock for separate types of the welfare organizations are estimated based on the existing regulations of material security within allocated funds;

maintenance costs of water management, forestry and landscape and other organizations are determined proceeding from amount and regulations of the works performed by them;

the expenses connected with fee on security activities are determined according to rates of suppliers of these services;

the expenses of the organizations connected with operation of buildings, constructions, vehicles, lease of buildings and vehicles, and also other property are determined proceeding from the expense rates established by the legislation, limits and natural indicators;

traveling expenses are determined proceeding from the tasks set for the organization and also according to the regulations established by the legislation;

the expenses connected with antiepizootic actions and fight against agricultural wreckers (locust, mulberry pyralid and others), are estimated proceeding from forecast amounts of works and the need for chemical medicines, and also types of the performed works.

In case of calculation of other expenses on economic classification of budgets expenses of the budget system also other indicators and methods which justification is checked by the corresponding managers of budgetary funds both the economic and financial bodies registering expense budgets can be applied.

13. On the organizations which do not have the status of the legal entity and/or served by accounts departments under relevant organ of the government and management (determined as head) in the following separate cases expense budgets by Sections and subsections (organization types) can be constituted and affirm:

on the same small organizations - on veterinary sites and Items, and also other small organizations;

on the same large organizations if their economic servicing is performed on a centralized basis through special groups of economic servicing;

on self-government institutions of citizens;

on the centers of social adaptation of persons exempted from places of detention and the centers of social legal assistance the minor.

14. Distributors of budgetary appropriations on expense budgets of the organizations specified in Item 13 of this provision are heads of the parent organizations which approved expense budgets.

15. Expense budgets of the organizations specified in Item 13 of this provision are constituted by centralized accounts department based on the applications received from heads of the organizations served by it and this accounting and the reporting which are available in centralized accounts department and also according to the accepted indicators of economic and social development.

Requests for estimating of expenses are submitted by the organizations for the forms or the list of indicators established by the relevant managements and departments of khokimiyats for expense groups and appendices, and also with appendix of calculations to expense budget.

16. In requests the following data are specified:

natural indicators necessary for calculation of expenses on heating, lighting, water supply;

the list planned to acquisition of the equipment and stock;

list of the main works on capital and running repair;

amounts of works, carried out by the forestry and landscape organizations;

the amounts of works on maintaining the inventory and accounting of other indicators established according to the legislation;

reasonable calculations for inclusion in address lists for capital repairs of buildings and constructions;

other necessary calculations for reasons for allocation of budgetary appropriations.

The requests submitted by the organizations are considered previously by centralized accounts departments with participation of representatives of the relevant organizations and are considered when estimating expenses.

17. On the expenses performed by the ministries, committees and departments of the Republic of Uzbekistan and the Republic of Karakalpakstan, managements and departments of khokimiyats on a centralized basis in addition to expense budget on the content, by them expense budgets on centralized actions can be constituted.

If the ministries, committees and departments of the Republic of Uzbekistan and the Republic of Karakalpakstan, managements and departments of khokimiyats perform on a centralized basis expenses on several actions (fee of protection on all organizations of system, acquisition of uniform regimentals, servicing of single information and computer system, holding seminars etc.), calculations for each of on a centralized basis paid actions are applied to expense budget.

18. Expense budgets on the state-financed organizations planned to opening within financial year are constituted by the relevant ministries, committees and departments, managements, departments of the relevant khokimiyats on each organization separately, proceeding from the payment terms of work and average expense rates which developed in the operating state-financed organizations of similar type.

At the same time maintenance costs of new state-financed organizations are estimated proceeding from the planned terms of the beginning of functioning of these organizations.

19. Expense budgets on the budgetary appropriations allocated for accomplishment of the State scientific programs are constituted on the organizations contractors for the total amount of all scientific projects with reflection in the estimate by one line of economic classification of budgets expenses of the budget system. At the same time costings on carrying out research and development in which all expenses on the project, including the salary, the payments equated to it, expels of employers and other expenses are reflected are applied to expense budgets.

20. The expense budget of state-financed organization and receivers of the budgetary funds connected to program complex including summary expense budget of managers of budgetary funds and centralized financial and accounting services, affirms the EDS of the head of the organization or person authorized by it.

The expense budget of state-financed organizations and receivers of budgetary funds, and also summary expense budget of the centralized financial and accounting services which are not connected to program complex affirms the head of the organization or person authorized by it, is drawn up by their signature, with indication of approval date, and also impress of a seal of this organization on all copies of the estimate.

The annual summary expense budget of diplomatic representations and consular establishments of the Republic of Uzbekistan abroad affirms the Minister of Foreign Affairs of the Republic of Uzbekistan in coordination with the Ministry of Economics and finance of the Republic of Uzbekistan till February 1 of the current year of the EDS of the Minister of Foreign Affairs of the Republic of Uzbekistan.

Expense budgets of the diplomatic representations and consular establishments of the Republic of Uzbekistan abroad which are not connected to program complex affirm the Minister of Foreign Affairs of the Republic of Uzbekistan, is drawn up by the signature, with indication of approval date, and also impress of a seal of this organization on all copies of the estimate.

The expense budget on capital construction projects, created through program complex, affirms the EDS of the head of the customer.

Expense budgets on capital construction projects, not created through program complex, affirm the customer's head, are drawn up by their signature, with indication of approval date, and also impress of a seal of this organization on all copies of the estimate. At the same time the total amount of expenses according to the estimate is specified.

21. Expense budgets on the budgetary appropriations directed to accomplishment of the State scientific programs to the organizations contractors are constituted and affirm the EDS of the head (authorized by it persons) the relevant ministry, the committee and department which signed the contract with them on project implementation included in these programs as the manager of budgetary funds. At the same time the total amount of expenses according to the estimate with allocation of total amount of salary fund of workers is specified.

22. Approval of expense budgets is made no later than March 10 of the current financial year. At the same time the state-financed organizations and receivers of budgetary funds subordinated to the manager of budgetary funds approve expense budgets according to the terms established by the manager of budgetary funds, but no later than March 10 of the current financial year.

22-1. Centralized financial and accounting services constitute summary expense budgets and summary profit and loss budgets of state-financed organizations subordinated to them according to the procedure, provided by the paragraph the second Item 46 of this provision.

§2. Creation and approval of staff lists

23. The staff list is constituted in form according to appendix 3 to this Provision.

24. In the staff list of state-financed organization and in the summary staff list of centralized financial and accounting service the salary fund directed to payment of allowances, surcharges and material stimulation of the workers provided by work payment terms per year, for example separately is specified:

The special fund of material stimulation of employees of budgetary institutions and the organizations (except for medical institutions, comprehensive schools of all types and the average special, professional educational organizations) formed according to the legislation;

the salary fund on awarding, rendering financial support, payment of one-time remuneration for long service;

the salary fund on establishment of monthly allowances and surcharges for long service and special ranks (qualification class, the class rank, diplomatic rank and others);

the salary fund on compensation of workers, the replacement persons who are on labor vacation;

Management fund of the general education, average special, professional educational organizations and others.

24-1. Centralized financial and accounting services constitute summary staff lists of state-financed organizations subordinated to them according to the procedure, provided by the paragraph third Item 46 of this provision.

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