ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of March 9, 2006 No. 28

About approval of the Instruction for financial accounting in financial bodies of budget implementation of the Republic of Karakalpakstan, areas and the city of Tashkent (new edition)

List of amending documents

Based on the Laws of the Republic of Uzbekistan "About budget system" and "About financial accounting" I order:

1. Approve the enclosed Instruction for financial accounting in financial bodies of budget implementation of the Republic of Karakalpakstan, areas and the city of Tashkent (new edition).

2. Recognize to invalid:

the order of the Ministry of Finance of the Republic of Uzbekistan of January 25, 2001 N16 "About Approval of the Instruction for Financial Accounting of Budget Implementation of the Republic of Karakalpakstan and Local Budgets in Financial Bodies" (рег. N1007 of 17.02.2001. Bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan 2001 of N3-4);

the order of the Ministry of Finance of the Republic of Uzbekistan of March 3, 2002 N76 "About Modification of the Instruction for Financial Accounting of Budget Implementation of the Republic of Karakalpakstan and Local Budgets in Financial Bodies" (рег. N1007-1 of 22.07.2002. Bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan 2002 N 14);

3. Enact this order after ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

 

Approved by the order of the Ministry of Finance of March 9, 2006 No. 28

The instruction for financial accounting in financial bodies of budget implementation of the Republic of Karakalpakstan, areas and the city of Tashkent

Chapter I. Organization of financial accounting

1. General provisions

1. This Instruction based on the Laws of the Republic of Uzbekistan "About budget system" and "About financial accounting" determines procedure for maintaining by territorial financial bodies (The Ministry of Finance of the Republic of Karakalpakstan, financial managements of areas and the city of Tashkent, city and district finance divisions) of financial accounting of budget implementation of the Republic of Karakalpakstan, local budgets, the budget of off-budget fund of school education (further - Fund) and other public funds financed through territorial financial bodies.

2. Financing of capital investments from the budget of the Republic of Karakalpakstan and local budgets is made through the accounts opened in organizations of banks of the Republic of Uzbekistan according to the existing regulations of the Ministry of Finance of the Republic of Uzbekistan and the Central bank of the Republic of Uzbekistan on the matter.

3. Chief accountants of financial bodies in the work are guided by the existing regulatory legal acts regulating rules of execution of the State Budget of the Republic of Uzbekistan.

4. Chief accountants of financial bodies (The Ministries of Finance of the Republic of Karakalpakstan, financial managements of areas and the city of Tashkent, cities and areas) exercise instructing and control concerning the organization, procedure and technique of conducting financial accounting, creation of the reporting in subordinate financial bodies, at receivers of budgetary funds and fund and in centralized accounts departments.

The accounts department of financial body performs control of statement of accounting and the reporting on execution of the local budget and the budget of Fund and expense budgets by consideration of the received periodic and annual accounts, conducting checks and inspections on places in case of identification of the allowed violations in reports.

5. In case of assumption of office and in case of release from it the chief accountant of financial body shall draw up the statement of reception-transmission of cases of accounts department with indication of on the date of reception-transmission of condition of accounting, the reporting and archive.

Acceptance and transfer of cases in territorial financial bodies is made with the assistance of the chief accountant of higher financial body.

In the Ministry of Finance of the Republic of Karakalpakstan, the Head financial management of the city of Tashkent and regional financial managements acceptance and transfer of cases by the chief accountant is made with the assistance of the head of this financial body, with involvement of the representative of the Ministry of Finance of the Republic of Uzbekistan.

6. The instructions which are not connected with execution of its direct obligations on accounting and the reporting cannot be given to the chief accountant. The obligations connected with direct liability for money and material values cannot be assigned to the chief accountant. He is forbidden to receive directly money from banks and other organizations.

In case of receipt of the order contradicting the current legislation or established procedure of conducting financial accounting and the reporting, the chief accountant shall report about it to the head of higher financial body.

7. For implementation of the obligations assigned to the chief accountant all shall be transferred to it timely documents, necessary for financial accounting and control: annual list of the income and expenses of the budget with quarterly breakdown or the statement from list, funding plans, orders, orders, references notifications and certificates notices of change of the amount of financing and other materials and documents connected with execution of the local budget and budget of Fund. The annual list of the income and expenses of the local budget and budget of Fund with quarterly breakdown and funding plan shall be transferred to accounts department within three days after their creation. In case of delay of representation of list of the income and expenses of the local budget and funding plan because of budget department (inspection) financing is not performed, and responsibility for failure of financing is conferred on budget department (inspection). In case of delay of representation of parameters of the income and expenses of the budget of Fund for fault of the worker of the sector of school education financing it is not performed, responsibility for failure of financing is conferred on the worker of the sector of school education (in the absence of the sector - on the employee of budget department (inspection) to whom work on accounting of budget implementation of Fund is assigned).

Orders of the chief accountant regarding procedure for execution of accounting documents are obligatory for all employees of financial body.

Distribution of obligations between employees of accounts department is established by the chief accountant and affirms the head of financial body.

2. Documents of financial accounting

8. All transactions considered in accounts department of financial body on execution of the local budget and budget of Fund shall be drawn up by the relevant documents. Accounting documents on transfer and money transfer, documents of settlement nature and according to loans are signed by the head of financial body or its deputy and the chief accountant, and during absence of the chief accountant (leave, disease, business trip, etc.) - the deputy chief accountant or the senior accountant when in the state there is no position of the deputy chief accountant. Without these signatures accounting documents are considered as invalid. It is forbidden to sign documents without filling in them necessary details.

9. The processed documents following properly form for accounting entries of transactions on execution of the local budget and budget of Fund in financial body the basis:

a) funding plan (appendix N1 to this Instruction);

b) certificate notification of change of the amount of financing of the N17 form (appendix N2 to this Instruction);

c) the certificate of the income which arrived into the key deposit account of the local budget of the N3 form (the appendix N3 to this Instruction);

d) certificates of purpose of the N5 and N12 form (the appendix N4 and N5 respectively to this Instruction);

e) the notification by mutual calculations of the N11 form (the appendix N6 to this Instruction);

e) conclusion about return of the income of the N21 form (appendix N7 to this Instruction);

g) payment orders on money transfer from the local budget to managers of budgetary appropriations;

h) periodic and annual accounts about execution of expense budgets under the budget;

i) reports of organizations of commercial banks and the Central bank of the Republic of Uzbekistan on financing of capital investments and other actions by budget funds;

j) memorial order ф. N274 (appendix N8 to this Instruction);

k) statements of organizations of the Central bank of the Republic of Uzbekistan from the key deposit account of means of the local budget, reports of organizations of the Central bank of the Republic of Uzbekistan on remaining balance of means on the key deposit accounts of means of local budgets;

l) other documents connected with budget implementation.

10. The processed documents following properly form for accounting entries of transactions on budget implementation of Fund in financial body the basis:

a) parameters of the income and expenses of off-budget fund of school education (appendix N9 to this Instruction);

b) certificate notice of change of the amount of financing of the N17 FShO form (appendix N10 to this Instruction);

c) orders of the N5 FShO form (appendix N11 to this Instruction);

d) the notice by mutual calculations of the N11 FShO form (the appendix N12 to this Instruction);

e) data on movement of means on special accounts of FShO (the appendix N13 to this Instruction);

e) monthly and quarter reporting on execution of expense budgets under fund (appendices N14-17 to this Instruction);

g) reports of organizations of commercial banks and the Central bank of the Republic of Uzbekistan on financing of capital investments and other actions by fund;

h) memorial order ф. N274 (appendix N8 to this Instruction);

i) statements of organizations of the Central bank of the Republic of Uzbekistan from the special account of fund, reports of organizations of the Central bank of the Republic of Uzbekistan on remaining balance of means accounts of fund;

j) other documents connected with execution of fund.

11. Entries in the accounting documents applied in financial bodies are made by means of typewriters or other printers. The accounting documents constituted in two or more copies in the absence of the typewriter and other printers are filled in with paste of ball pen under transfer paper.

12. In documents - as in text part, and digital dannykhpomarka and erasures are not allowed. Errors in documents are corrected by deletion of the wrong text or the amount and nadpisaniye over crossed out the correct text or the amount. Deletion is made by thin line so that it was possible to read earlier written. Any correction of mistake in the document shall be stipulated and confirmed with signatures of persons which signed the document. In payment orders and other cash documents of correction are not allowed. The documents which are not meeting these requirements are considered as invalid.

13. The documents which arrived in accounts department are exposed to check as in form (availability of all details and signatures), and on content (legality of transactions, correctness of arithmetic calculations, etc.) then are accepted to accounting. The documents accepted to accounting are processed by the general memorial order (ф. N 274) on all transactions in day.

Memorial orders are constituted in process of making of transactions, but no later than the next day on receipt of documents and are signed by the chief accountant.

Memorial orders before entry in accounting registers are numbered from number one in consecutive procedure for every month separately.

3. Accounting registers

14. Financial accounting of transactions on execution of local budgets is kept in the following accounting registers:

a) Book "Magazine-main" of the N1-f form (appendix N18 to this Instruction);

b) The book of the main on-demand deposit accounts according to budgetary funds of receivers of budgetary funds and cash expenses of the N3-f form (the appendix N19 to this Instruction);

c) The book of calculations with other budgets of the N4-f form (the appendix N20 to this Instruction);

d) Book of the income of the N5-f form (appendix N21 to this Instruction).

15. Financial accounting of transactions on budget implementation of Fund is kept similar to financial accounting of execution of local budgets in the following accounting registers:

a) Book "Magazine-main" of the N1-FShO form (appendix N22 to this Instruction);

b) The book of the main on-demand deposit accounts on fund of receivers of fund and cash expenses of the N3-FShO form (the appendix N23 to this Instruction);

c) The book of calculations between Funds of the N4-FShO form (the appendix N24 to this Instruction);

d) Book of the income of the N5-FShO form (appendix N25 to this Instruction).

16. Financial accounting of transactions on execution of the local budget and budget of Fund in case of application of computer facilities is conducted on the basis of the programs developed on a centralized basis by data-processing center of the Ministry of Finance of the Republic of Uzbekistan.

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