On Approval of Regulatory Legal Documents for Implementation of the Budget Code of the Republic of Uzbekistan

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05.04.2022

25.05.2018

08.09.2014

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10.00.00.00 Foreign Economic Activity. Customs / 10.01.00.00 General Rules in the Field of Foreign Economic Activity / 10.01.01.00 General Issues. Subjects of Foreign Economic Relations;
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10.00.00.00 Foreign Economic Activity. Customs / 10.02.00.00 Regulation of Customs Tariffs / 10.02.01.00 General Rules of Customs Payments]
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Foreign Economic Activity. Customs / Legislative Acts on Customs]

Resolution of the Cabinet of Ministers of the
Republic of Uzbekistan

On Approval of Regulatory Legal Documents for Implementation of the Budget Code of the Republic of Uzbekistan

In accordance with the Budget Code of the Republic of Uzbekistan, the Cabinet of Ministers resolves:

1. Approve the following:

Regulation on the Procedure for Cash Planning and Management of Funds of the State Budget of the Republic of Uzbekistan in accordance with
Appendix 1;

Regulation on the Procedure for Issuing Permits for Expense Payments to Budget Institutions and Recipients of Budget Funds in accordance with
Appendix 2.

2. The Ministry of Finance of the Republic of Uzbekistan, together with interested ministries and departments, shall align the regulatory legal documents adopted by them with this resolution within one month.

3. Supervision of the execution of this resolution shall be assigned to the First Deputy Prime Minister of the Republic of Uzbekistan, R.S. Azimov.

Prime Minister of the Republic of Uzbekistan Sh. MIRZIYOYEV

Tashkent,
August 29, 2014,
No. 245

Appendix 1
to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 29, 2014, No. 245

REGULATION on the Procedure for Cash Planning and Management of Funds of the State Budget of the Republic of Uzbekistan

I. General Provisions
[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

1. This Regulation establishes the procedure for cash planning and management of funds of the State Budget of the Republic of Uzbekistan (hereinafter referred to as the State Budget) in accordance with the Budget Code of the Republic of Uzbekistan.

2. The following main concepts are used in this Regulation:
   [
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   07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

cash planning
— planning and management of the turnover of funds of the State Budget, carried out through the Single Treasury Account, by drawing up cash plans for the republic budget of the Republic of Uzbekistan, the republic budget of the Karakalpakstan Republic, regional budgets of regions, the city budget of Tashkent, and district and city budgets, including the sources and amounts of revenues, as well as the amounts, directions, and purposes of expenditures; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

Single Treasury Account
(hereinafter referred to as STA) — a special bank account managed by the Ministry of Finance of the Republic of Uzbekistan, into which revenues of budgets of the budget system and other receipts are credited, and expenditures are paid; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

management of funds of the State Budget
— management by the Treasury of the Ministry of Finance of the Republic of Uzbekistan of funds of the State Budget in the STA to ensure timely payment of expenses of budget institutions and recipients of budget funds receiving funds from the State Budget.

See previous edition.

[
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

3. The Treasury of the Ministry of Finance of the Republic of Uzbekistan, the Treasury Departments for the Karakalpakstan Republic, regions, and the city of Tashkent, and the Treasury branches for districts and cities (hereinafter referred to as Treasury branches) carry out cash planning and management of funds of the State Budget in the STA by drawing up annual and monthly forecasts of revenues and expenditures of the State Budget.
   (The first paragraph of Item 3 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264) See previous edition.

[
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury;
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.29.00.00 Accounting. Financial Reporting / 07.29.05.00 Financial Reporting]

The form of documents for carrying out cash planning and management of funds of the State Budget, and the deadlines for submission of these documents to Treasury branches by the State Tax Committee of the Republic of Uzbekistan (hereinafter referred to as STC), the State Customs Committee of the Republic of Uzbekistan (hereinafter referred to as SCC), as well as other bodies collecting taxes, other mandatory payments, administrative fines, and financial sanctions in accordance with legislation, shall be established by the Ministry of Finance of the Republic of Uzbekistan. (The second paragraph of Item 3 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 4, 2022, No. 153 — , April 5, 2022, No. 09/22/153/0266)

II. Cash Planning and Management of Funds of the State Budget
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OKON:
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

4. Cash planning of revenues and expenditures of the State Budget is carried out respectively:
   See previous edition.

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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

for the republic budget of the Republic of Uzbekistan — by the Treasury of the Ministry of Finance; (The second paragraph of Item 4 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264) See previous edition.

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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

for the republic budget of the Karakalpakstan Republic, regional budgets of regions, the city budget of Tashkent, and district and city budgets — by territorial Treasury branches. (The third paragraph of Item 4 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264) See previous edition.

[
OKON:
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

4
1
. Cash planning for the current financial year is drawn up by months based on the following information:
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.05.00 Financing of Budget Institutions and Organizations]

indicators provided for in the annual distribution of revenues and expenditures of the State Budget; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

distribution by month of revenue receipts from revenues registered by the STC for the State Budget for the current financial year; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

distribution by month of revenue receipts from revenues registered by the SCC for the republic budget of the Republic of Uzbekistan for the current financial year; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

distribution by month of revenue receipts from revenues registered by certain administrators of State Budget revenues for the State Budget for the current financial year; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

distribution by month of revenue receipts from revenues registered by the Ministry of Finance for the republic budget of the Republic of Uzbekistan for the current financial year; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

forecast of cash payments for expenditures of the State Budget for the current financial year;

forecast of cash receipts to cover temporary cash gaps for the current financial year.
[
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1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

4
2
. A cash plan for one month is drawn up with allocation by days based on the following information:

indicators provided for in the annual distribution of revenues and expenditures of the State Budget for the relevant month;

distribution by working days for the relevant month of revenue receipts from revenues registered by the STC for the State Budget;

distribution by working days for the relevant month of revenue receipts from revenues registered by the SCC for the republic budget of the Republic of Uzbekistan; [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.05.00 Financing of Budget Institutions and Organizations]

distribution by working days for the relevant month of revenue receipts from revenues registered by certain administrators of State Budget revenues for the State Budget;

distribution by working days for the relevant month of revenue receipts from revenues registered by the Ministry of Finance for the republic budget of the Republic of Uzbekistan;

forecast of cash payments for expenditures of the State Budget for the relevant month;

forecast of cash receipts to cover temporary cash gaps for the relevant month.
[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

4
3
. The cash plan is drawn up and maintained by Treasury branches in the Information System of the Ministry of Finance (hereinafter referred to as "ORMV" AT) based on information and data submitted in paper and electronic form by the STC, SCC, and other main administrators of revenues for districts and cities.

4
4
. The annual cash plan for the next financial year is drawn up annually by December 25 of the current year.
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

The monthly cash plan is drawn up cumulatively from the beginning of the current financial year, no later than the 1st day of the month following the reporting month. In this case, the cash planning indicators for the current month must correspond to the cash planning indicators for the current month of the current financial year, and any changes made to cash planning must be taken into account. [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget]

4
5
. The cash plan is maintained during the month by making changes to its indicators based on actual receipts and payments.
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

4
6
. If necessary, the Treasury of the Ministry of Finance may request information from the sectoral departments of the Ministry of Finance and from relevant ministries and departments regarding expected payments to the State Budget and State Budget expenditures in accordance with forms approved by the Ministry of Finance, to draw up cash plan indicators and clarify them; (Items 4 1 – 4 6 were introduced on the basis of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264) See previous edition. (Item 5 lost its force on the basis of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264) [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.05.00 Financing of Budget Institutions and Organizations]

6. To ensure timely implementation of expenses of budget institutions and recipients of budget funds from the STA and to eliminate temporary cash gaps between revenues and expenditures of relevant budgets, Treasury branches:
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   OKON:
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   07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

use the circulating cash funds in the personal treasury accounts of relevant budgets in the established procedure;

initiate the issuance of budget loans by relevant budgets; See previous edition.

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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.10.00 Budget Process]

may use other sources of attracting funds provided for by legislation (for the republic budget of the Republic of Uzbekistan).
(The fourth paragraph of Item 6 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 4, 2022, No. 153 — , April 5, 2022, No. 09/22/153/0266)

See previous edition.

[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

7. In cases of temporary cash gaps between revenues and expenditures of relevant budgets, territorial finance bodies and Treasury branches:
   (The first paragraph of Item 7 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264)

take measures to ensure the issuance of budget loans by relevant budgets;

take measures to ensure timely clarification of funds allocated from the budget.

III. Liability
See previous edition.

[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

8. The SCC and STC are responsible for the full mobilization of taxes and other mandatory payments ensuring the coverage of expenditures provided for in relevant budgets, as well as for the timely submission and reliability of information to Treasury branches.
   (Item 8 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264) [ OKON:
   1.
   07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget;
   2.
   07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

9. The Treasury of the Ministry of Finance of the Republic of Uzbekistan and relevant Treasury branches are responsible for the correct execution of the requirements of this Regulation regarding the implementation of the part of cash planning and management of funds of the State Budget in the STA.
   [
   OKON:
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   07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.09.00 Budget Loans. State Credits]

10. Territorial finance bodies are responsible for timely taking relevant measures to attract budget loans when the full mobilization of budget sources provided for in relevant budgets does not ensure the coverage of expenditures in cases of temporary cash gaps between revenues and expenditures of relevant budgets, as well as for ensuring timely clarification of funds allocated from the budget.

Appendix 2
to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 29, 2014, No. 245

REGULATION on the Procedure for Issuing Permits for Expense Payments to Budget Institutions and Recipients of Budget Funds

I. General Provisions
[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.10.00 Budget Process]

1. This Regulation establishes the procedure for issuing permits for expense payments to budget institutions and recipients of budget funds receiving funds from the State Budget of the Republic of Uzbekistan (hereinafter referred to as the State Budget) in accordance with the Budget Code of the Republic of Uzbekistan.

2. The following main concepts are used in this Regulation:
   See previous edition.

[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

permit for expense payments
(hereinafter referred to as PER) — an electronic document reflecting the amount of funds allocated from the budget, issued by a budget institution and a recipient of budget funds by the Treasury of the Ministry of Finance of the Republic of Uzbekistan, as well as by the Treasury Departments for the Karakalpakstan Republic, regions, and the city of Tashkent, and Treasury branches for districts and cities (hereinafter referred to as territorial Treasury branches), starting from the period specified in the PER, the budget institution or recipient of budget funds can incur financial obligations and carry out cash expenses within its scope; (The second paragraph of Item 2 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264) [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.10.00 Budget Process]

ORMV AT
— the information system of the Ministry of Finance of the Republic of Uzbekistan intended for comprehensive automation of the budget process of budgets of the budget system, including reflecting operations related to the execution of budgets of the budget system;

"UzASBO" DM
— a software complex intended for comprehensive automation of accounting and reporting by budget institutions.

See previous edition.

[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

3. Treasury branches, in the absence of funds in the Single Treasury Account (hereinafter referred to as STA) for the execution of financial obligations accepted in accordance with the established sequence of expenses and monthly cash plans, establish a limited volume of State Budget expenditures and issue PERs to budget institutions and recipients of budget funds based on it.
   (The first paragraph of Item 3 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264)

In this case, PERs are not issued to budget institutions for expenses carried out from their off-budget funds.
[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

4. PERs are formed in the ORMV AT based on information obtained as a result of cash planning and management of funds of the State Budget.

The issuance of PERs to eliminate cash gaps between revenues and expenditures of the republic budget of the Republic of Uzbekistan, the republic budget of the Karakalpakstan Republic, regional budgets of regions, the city budget of Tashkent, and district and city budgets is carried out within the limits of amounts expected to be received by relevant budgets during a certain period. In this case, if revenue receipts are expected only at the end of the relevant month, PERs are issued based on the actual receipts of revenues. [ OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

5. Budget institutions and recipients of budget funds incur financial obligations and make payments within the scope of accepted legal obligations and issued PERs, starting from the specified period, in accordance with the established sequence of expenses.

II. Issuance of PERs
See previous edition.

[
OKON:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash Execution of the State Budget;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

6. PERs may be issued by Treasury branches on a daily, 10-day, or monthly basis, depending on the monthly cash plan indicators and balances in the treasury accounts of relevant budgets.

The issuance of PERs to budget institutions and recipients of budget funds receiving funds from the State Budget is carried out in accordance with the scheme provided for in
Appendix 1
to this Regulation.
(Item 6 was amended in accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 22, 2018, No. 382 — National Database of Legislative Acts of the Republic of Uzbekistan, May 25, 2018, No. 09/18/382/1264)

7. The following sequence of payments is observed in forming the amount of the PER:

financing (payment) of expenses for wages and payments equivalent to wages — on the 1st – 4th and 15th – 18th days of each month;

financing (payment) of expenses for the unified social payment — on the 1st – 4th days of each month;

financing (payment) of expenses for social benefits (pensions, scholarships, benefits for families with children up to 14 years of age, material assistance to low-income families, etc.) — on the 1st – 20th days of each month;

financing (payment) of expenses for food and medicines;

financing (payment) of expenses for utilities, fuel, and lubricants;

financing (payment) of expenses for capital investments;

financing (payment) of other expenses.
See previous edition.

[
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.05.00 Financing of Budget Institutions and Organizations;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.12.00 Financial Control of the State]

Paragraph 6 of this Regulation

Regarding the expenditure items indicated in the third paragraph, the Treasury issues CPOs to budget institutions or budget fund recipients once a month, observing the aforementioned sequence of payments. In this regard, the Treasury of the Ministry of Finance of the Republic of Uzbekistan has the right to issue CPOs to budget institutions or budget fund recipients in advance in certain cases where there is an urgent necessity and basis for financing (payment) of budget funds for purposes provided by legislation.

(Paragraph 7, ninth paragraph, in the edition of Resolution No. 153 of the Cabinet of Ministers of the Republic of Uzbekistan dated April 4, 2022 — , 05.04.2022, No. 09/22/153/0266)

[
OKOZ:
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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.11.00 Cash execution of the State Budget;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

8. Treasury subdivisions issue CPOs with a minus “–” sign to budget institutions or budget fund recipients, observing the following requirements:

If the budget institution or budget fund recipient to whom the CPO was issued reduces the funds allocated from the budget for the respective expenditure items, and legal and financial obligations are not incurred for the expenditure items being reduced (no payments are made);

When measures are taken by the Ministry of Finance of the Republic of Uzbekistan or territorial finance bodies to reduce (clarify) the amount of funds allocated from the budget for the respective expenditure items of the budget institution.

[
OKOZ:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.05.00 Financing of budget institutions and establishments;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury;
3.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.29.00.00 Accounting. Financial Reporting / 07.29.05.00 Financial Reporting]

9. Treasury subdivisions issue CPOs to budget institutions and budget fund recipients using one of the following methods, taking into account the sequence and deadlines of expenditures indicated in Paragraph 7 of this Regulation during financing (payment) of expenditures:

a) By placing announcements (information) about CPOs issued to budget institutions and budget fund recipients for a certain period in specially designated places (stands, notice boards, etc.);

b) By submitting information to the “UzASBO” DM of the Ministry of Finance of the Republic of Uzbekistan via IT, allowing budget institutions to receive CPOs electronically;

c) By submitting CPOs in the form specified in Appendix No. 2 of this Regulation, within the limits of funds allocated from the budget under the approved expenditure estimates for budget institutions and budget fund recipients.

III. Liability
See previous edition.

[
OKOZ:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.08.00.00 Treasury]

10. Treasury subdivisions are legally liable for issuing CPOs within the limits of approved budget allocations and cash planning for the current month.

(Paragraph 10 in the edition of Resolution No. 153 of the Cabinet of Ministers of the Republic of Uzbekistan dated April 4, 2022 — , 05.04.2022, No. 09/22/153/0266) See previous edition.

[
OKOZ:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republic Budget / 07.05.10.00 Budget Process]

11. The heads and chief accountants of budget institutions and budget fund recipients are liable in accordance with legislation for incurring financial obligations and carrying out cash expenditures within the scope of legal obligations they have incurred and CPOs issued to them.

(Paragraph 11 in the edition of Resolution No. 153 of the Cabinet of Ministers of the Republic of Uzbekistan dated April 4, 2022 — , 05.04.2022, No. 09/22/153/0266)

Appendix No. 1 to the Regulation on the Procedure for Issuing Permits for Expenditures to Budget Institutions and Budget Fund Recipients
See previous edition.

SCHEME for Issuing Permits (CPOs) for Expenditures to Budget Institutions and Budget Fund Recipients Receiving Funds from the State Budget

(Text of Appendix No. 1 in the edition of Resolution No. 382 of the Cabinet of Ministers of the Republic of Uzbekistan dated May 22, 2018 — National Database of Legal Acts of the Republic of Uzbekistan, 25.05.2018, No. 09/18/382/1264)

Appendix No. 2 to the Regulation on the Procedure for Issuing Permits for Expenditures to Budget Institutions and Budget Fund Recipients

PERMIT (CPO) for Payment of Expenditures for ________ Month of 201__ No. ____

Name of Organization

---

Name of Treasury Subdivision

---

Personal Treasury Account

---

Date of CPO Issuance

“____” ________ 201__