PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of July 10, 2024 No. UP-100

About additional measures for strengthening of financial control of use of budgetary funds

For the purpose of further strengthening of the state financial control, enhancement of system of internal audit in the ministries and departments - managers of budgetary funds, and also expansions of participation and control of the public for ensuring target and effective use of means of the Government budget in case of Strategy goal achievement "Uzbekistan - 2030":

1. Approve offers of the Cabinet of Ministers and Audit Chamber on implementation:

a) Audit Chamber:

carrying out external audit of execution of the consolidated budget of the Republic of Uzbekistan and preparation of the corresponding conclusions by its results;

since 2025 establishing practice of carrying out audit of activities of large taxpayers with the state share in authorized fund (authorized capital) of 50 and more percent;

implementations of strategic and information and technological types of audit on the basis of positive international experience;

b) determinations by the Cabinet of Ministers of procedure for the direction till March 5 of the year following for reporting, the annual statement about execution of the consolidated budget of the Republic of Uzbekistan in Audit Chamber for carrying out external audit and assessment.

2. Determine that:

a) since 2024 the program implementation on achievement of the national purposes and tasks in the field of sustainable development of the Republic of Uzbekistan is annually estimated by Audit Chamber and by its results the report is provided to the President of the Republic of Uzbekistan and Legislative house of Oliy Majlis of the Republic of Uzbekistan.

At the same time first of all realization and effectiveness of strategic reforms, efficiency and possible risks in achievement of the national purposes and tasks in the following main directions are estimated:

execution of the state programs connected with strategy implementation "Uzbekistan - 2030";

execution of Strategy of social protection of the population of the Republic of Uzbekistan;

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