ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of September 2, 2008 No. 91

About approval of Rules of creation, approval and submission of monthly, quarterly and annual accounting reports by the organizations financed from the Government budget of the Republic of Uzbekistan

According to the Law of the Republic of Uzbekistan "About financial accounting" and the Regulations on the Ministry of Finance of the Republic of Uzbekistan approved by the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 23, 1992 N 553 I order:

1. Approve the enclosed Rules of creation, approval and submission of monthly, quarterly and annual accounting reports by the organizations financed from the Government budget of the Republic of Uzbekistan.

2. Declare invalid the order of the Ministry of Finance of the Republic of Uzbekistan of January 22, 2001 N 13 "About approval of the Regulations on accounting reports and balances of the organizations consisting on the government budget of the Republic of Uzbekistan" (reg N 1005 of February 13, 2001, "The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan", 2001, N 3-4).

3. This order becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Approved by the order of the Ministry of Finance of the Republic of Uzbekistan of September 2, 2008 No. 91

Rules of creation, approval and submission of monthly, quarterly and annual accounting reports by the organizations financed from the Government budget of the Republic of Uzbekistan

These rules based on the Laws of the Republic of Uzbekistan "About budget system" and "About financial accounting" determine procedure for creation, approval and submission of monthly, quarterly and annual accounting reports by state-financed organizations and other receivers of budgetary funds (further - the organizations).

Chapter I. General provisions

1. Financial accounting of transactions on budgetary and extrabudgetary funds is conducted by the organizations according to the procedure established by the Ministry of Finance of the Republic of Uzbekistan.

2. The methodological management on conducting financial accounting and the reporting of the organizations consisting on the Government budget of the Republic of Uzbekistan is performed by the Ministry of Finance of the Republic of Uzbekistan.

The ministries and departments of the Republic of Uzbekistan in coordination with the Ministry of Finance of the Republic of Uzbekistan, in necessary cases, can issue in accordance with the established procedure acts of procedure for application of general provisions on financial accounting and the reporting in the organizations of the system taking into account specifics of their activities.

3. The organizations, constitute and submit monthly, quarterly and annual accounting reports on execution of estimates on budgetary and extrabudgetary funds (further in the text - accounting reports) according to requirements of these rules.

Annual accounting reports are constituted as of January 1 of the next accounting year. Quarterly accounting reports are constituted as of April 1, on July 1 and on October 1 accounting year, monthly accounting reports - as of the first of the following month under report. Annual and quarterly accounting reports are constituted on cash and actual expenses, and monthly reports are constituted on cash expenses.

The organizations constitute and hand over reports on accomplishment of plans for network, states and the contingents in the forms and procedure established by the Ministry of Finance of the Republic of Uzbekistan.

4. Samples of the forms and indicators containing in accounting reports are developed and affirm the Ministry of Finance of the Republic of Uzbekistan. In the presence of the appropriate technical means creation of forms of the accounting report by means of program complex in the data carriers read by machines is allowed.

In this case ensuring identity of these forms with the forms developed and approved by the Ministry of Finance of the Republic of Uzbekistan is required. Modification of forms of the accounting report (except for certificates of receivables and payables) without the consent of the Ministry of Finance of the Republic of Uzbekistan is not allowed.

5. Enter into structure of the annual accounting reports which are handed over by the organizations: Balance (form N 1) (appendix N 1 to these rules);

Performance report of expense budget (form N 2) (appendix N 2 to these rules);

The income and expenditure statement of Fund of development of state-financed organization (the N 2 form - RZh) (the appendix N 3 to these rules);

The income and expenditure statement of Fund of material stimulation and development of the medical organizations (the N 2 form - TMMRRZh) (only for the medical organizations) (the appendix N 4 to these rules);

The performance report of the profit and loss budget on the means which arrived on paid and contractual form of education (the N 2 form - shopping mall) (the appendix N 5 to these rules);

The income and expenditure statement of Fund for other special means (the N 2 form - BMMZh) (the appendix N 6 to these rules);

The report on charge and allowance payment on temporary disability (the N 3 form - VMKN) (the appendix N 7 to these rules);

Certificate of receivables and payables (appendix N 8 to these rules);

Report on movement of fixed assets (form N 5) (appendix N 9 to these rules);

Report on movement of material inventories (form N 6) (appendix N 10 to these rules);

The report on shortages and plunders of money and material values in state-financed organizations (form N 15) (the appendix N 11 to these rules).

The organizations shall submit also in financial bodies the report of the N 2 form "The report on financial results" according to the procedure and the terms established by the Ministry of Finance of the Republic of Uzbekistan.

6. The following enters into structure of the quarterly accounting reports which are handed over by state-financed organizations:

Balance (form N 1);

Performance report of expense budget (form N 2);

The income and expenditure statement of Fund of development of state-financed organization (the N 2 form - RZh);

The income and expenditure statement of Fund of material stimulation and development of the medical organizations (N 2-TMMRRZh form) (only for the medical organizations);

The performance report of the profit and loss budget on the extrabudgetary funds which arrived on paid and contractual form of education (N 2-BKT form);

The income and expenditure statement of Fund for other special means (the N 2 form - BMMZh);

The report on charge and allowance payment on temporary disability (the N 3 form - VMKN);

Certificate of receivables and payables.

7. Are applied to annual and quarter accounting reports the explanatory note. The major factors which influenced course of execution of expense budget on budgetary and extrabudgetary funds, the reasons (analysis) (are given in the explanatory note in case of economy) economy of the funds allocated from the budget as a result of failure to carry out of the plan for network, the contingents and states or other factors, the reasons and time of emergence of debit and creditor debts, measures taken on collection of the allowed overdue debts and other explanations connected with accounting reports. Besides, in the explanatory note to accounting reports for the first quarter of accounting year information on revaluation of fixed assets and other assets reveals (including incomplete construction and the equipment to installation).

The explanatory note is signed by the head of the organization or his deputy (person having the right of the first signature), the chief accountant of the organization or his deputy (person having the right of the second signature), and also the head of the finance and economy department (the financial economic problems specialist according to the staff list) and sealed the organizations.

On the organizations of national education (which do not have the status of the legal entity), serviced by departments of financing of organizations of national education of territorial financial bodies, the explanatory note is signed by the chief (the main ekonomistomzamestitel of the chief), the chief accountant - the deputy chief (the manager of the sector of financial and accounting transactions of child care preschool and other facilities) and the chief economist - the deputy chief (the manager of the sector of creation of expense budget and staff lists) of department of financing of organizations of national education of the relevant territorial financial body and sealed the relevant territorial financial body.

8. The monthly report on execution of expense budget (the N 1 form - OH) which is handed over by state-financed organizations is constituted in form according to the appendix N 12 to these rules.

9. On the organizations which are not state-financed organizations, but receiving means from the Government budget in the Ministry of Finance (territorial financial bodies) the Performance report of expense budget is submitted quarterly (form N 2) and monthly monthly report on execution of expense budget (N 1OX form) according to requirements of these rules.

10. Heads of the organizations and their accounting services, chief accountants of centralized accounts departments perform management and bear responsibility for completeness and reliability of financial accounting and the reporting, control of execution of expense budgets on budgetary and extrabudgetary funds the organizations of the system.

11. Providing the organizations with instructions and other regulating documents is performed by the relevant ministries and departments of the Republic of Uzbekistan, managements (departments) of khokimiyats, other higher bodies of management if other is not established by the legislation.

Preparation (acquisition) of the forms of primary accounting documentation approved by authorized bodies in the established forms in the presence of the corresponding material and technical resources can be made for conducting financial accounting and creation of accounting reports by state-financed organizations independently.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info