Budget Code: Definitions

• Control over budget loan repayments is implemented by the higher financial authority

Staff Table

• A Staff Table is a document from a budget organization with a list of permanent staff, vacant positions, and their salaries

• A first-level budget allocator is a legal entity distributing budget funds allocated by law from Uzbekistan's republican budget

• Legal obligations are commitments made by budget organizations and fund recipients based on contracts and state authority decisions

• A Budget request is a document that justifies the need for budget allocations over the medium term

• The "Budget Code" of Uzbekistan was adopted December 26, 2013

• Public procurement under the "Budget Code" means purchases of goods, works, and services using budget system funds

• Dotation is non-reimbursable funds covering the difference between a budget system's revenues and insufficient expenses

• A Subvention involves funds allocated from a higher to a lower budget, designated for specific spending

• A subsidy is funds from budget systems towards financing or co-financing the production of goods, work, services, or partial compensation of targeted expenses for legal entities and individuals

• Regulatory earnings involve general state taxes, mandatory payments, and non-tax payments determined with allocation norms between budget systems

• A total cost estimate is a cost estimate prepared by a budget fund allocator and based on estimates from subordinate budget organizations and fund recipients

• An income and expenditure estimate reflects the expected receipts and expenses of extra-budgetary funds of a budget organization for the fiscal year

• A financial year cost estimate is a document approved by a budget organization/recipient of budget funds, where allocated funds are reflected in terms of expenditure items

• A staff table lists permanent staff, vacant positions, and salaries in a budget organization

• Budget system budgets encompass the state budget, budgets of state special funds, and extra-budgetary funds of budgetary organizations

• Budget system expenses should align with their income and deficit coverage sources, reflecting balance and interdependence

• All budget system revenues are included in the Unified Treasury account, with expense payments made from this account, which reflects unity of cash register

• The budget system is organized into 4 groups based on economic characteristics

• Group II expenses within the budget system's economic classification are allocations for social needs

• Allocations for social needs include wages, pensions, allowances, scholarships, compensation payments, and financial assistance to low-income families

• The Chamber of Accounts presents conclusions on the draft law on the state budget to the Cabinet of Ministers of Uzbekistan

• The Ministry of Economy and Finance is responsible for developing draft laws on the state budget and budget statements

• Regional local budgets include provincial budgets and the budgets of districts/cities

• The Tashkent city local budget includes the city budget and district budgets

• The Karakalpakstan budget includes the republican budget of Karakalpakstan and the budgets for its districts and cities

• The President of Uzbekistan decides on the establishment of state trust funds

• Uzbekistan's consolidated budget consists of: the state budget, state special purpose funds, extra-budgetary funds of budgetary organizations, and the Reconstruction and Development Fund

• Property tax isn't included in the revenues of Uzbekistan's republican budget

• Budget translates to "leather carmon/wallet"

• Reproduction relates to financial relations that arise when the state and economic entities and population distribute value

• Unitary states apply 2 tiers of their budget system

• Budget structure models in world practice include decentralized, centralized, and mixed models

• In a decentralized budget structure, central and local budgets are autonomous and fully cover their expenses

• Interbudget mutual calculations is the monetary relationship between top and bottom budgets when budgets change during a fiscal year

• Development fund of budget organizations are extra-budgetary funds

• Budget organizations are non-profit, implementing state functions, and maintained with the State budget

• An entity receiving funds from the state budget, and budgets of state special funds is an allocator of budget funds

• Ministry of Economy and Finance, along with bodies distributing state trust funds, ministries, state committees and agencies, and local state authorities, draft the budgets of the state budget and trust funds

• Legality, independence, reliability, and impartiality are State financial control principles

• The Chamber of Accounts systematically analyzes the formation of Uzbekistan's State budget project and compliance with the country's socio-economic development priorities

• Initial control is the treasury units which operate until financial transactions are carried out

• Current control is applied by treasury units, financial and state tax service authorities during the execution of financial operations

• Final control is the control carried out by state financial control bodies

• The upper limit of state debt for Uzbekistan is 60% of the GDP forecast

• VAT is projected to be the highest tax revenue in state budget revenues

• The minimum allowable amount of budget funds in the personal treasury accounts of various levels of the republic's budget is called working capital

• A temporary checkout outage is a temporary excess of expenses over income in the budget system during a current financial year

• Public debt relates to Uzbekistan attracting internal and external funds

• Funds from reserve funds for events with a defined period will be restored to the appropriate reserve fund within ten working days after the event

• A deed is the document drawn up after formalized verification and inspection of state financial control results

• In the form of final control, state financial control should not exceed 30 calendar days

• Budget resources are used as financial incentives for employees of secondary schools that come from the Principal's fund

• Indicators that the basic salary depend on when paying managers of healthcare institutions is the services to the population

• The structure of the budget of the Republic of Karakalpakstan contains its Republican budget and the budgets of districts and cities subordinate to the republic

• The budget of the Republic funds higher education institutions that have note switched to self-financing

• Decisions on the provision of free aid by the Republic of Uzbekistan is made by the President

• The proper composition of the General Budget of the Republic of Uzbekistan is: State budget, state special purpose funds, extra-budgetary funds of budget organizations, Recovery and Development Fund

• Budget Code restrictions set for the budget of the Republic of Karakalpakstan and local budgets do not include getting budget loans from high budgets

• Parameters of state budget revenues and expenditures for a specific fiscal year are not reflected in the Budget Code

• The Budget Code of the Republic of Uzbekistan consists of Section 9, Chapter 28, Article 192

• An allocator of budget funds is a legal entity that has at its disposal organizations that receive funds from the republican budget of Uzbekistan, as well as a budget organization financed from the republican budget or a recipient of budget funds

• The additional time for budget execution for the previous year is until January 15 of the following year

• Expenses related to maintaining the defense capability, security, and internal order in the country are determined by the Cabinet of Ministers of the Republic of Uzbekistan

• A treasury memorial warrant is a payment document used to transfer funds between personal treasury accounts

• Low-income family allowances are 150-300% of the minimum wage

• The republican budget and local budgets are the main source of financing the costs of public health institutions

• Financing the state investment program and capital construction are the purpose of financing centralized investments of the state budget

• The Oliy Majlis of the Republic of Uzbekistan adopts the state budget

• Costs of maintaining state archives are parts of the costs of the social sphere and social support of the population

• Giving disability pensions is not a part of the budgeted social security expenses

• A budget subsidy consists of non-reimbursable funds allocated to budgets that cover the difference between income and expenses

• #2634 is the Regulation number on the procedure for drawing up, approving and registering cost estimates and staff tables of budget organizations and recipients of budget funds which registered in the Ministry of Justice

• In a Decentralized model of budget construction, the central and local budgets are autonomous (independent), and each of them will have sources of income that can fully cover their expenses

• In a Centralized model of budget construction, the central budget acts as a regulatory function for all local budgets (level of profitability)

• With the "Regulation on the Ministry of Finance of the Republic of Uzbekistan is the document that defines the main tasks and functions of the Ministry of Economy and Finance

• Uniform tax payment, uniform land tax, fixed tax are taxes paid in the simplified procedure of taxation established by the Tax Code

• Group IV is the group of costs that current maintenance costs in budget organizations are included in according to the economic classification

• Humanitarian aid and technical assistance funds are types of gratuitous aid according to the Budget Code of the Republic of Uzbekistan

• The costs of the social sphere and social support of the population has the largest share in the expenditure part of the state budget

• From the income of the city budget of the city of Tashkent are from what source the funds of the reserve fund of the city budget of the city of Tashkent formed

• Final control is the type of tax control which On-site inspections, audits, inventories and various audits include

• Initial control is the type of tax control that planning, data collection, etc. are included in

• Revenue from social tax is not a state budget income

• Economy is the kind of expenditure that is measures to prevent locust infestation in Yozhiovon and Furqat districts of Fergana region

• Treasury controls whether the contract is drawn up in accordance with the law in a contract on food products concluded by the legal entity on the funds of the state budget

• Breach of budget discipline is the evaluation in legislation that the monthly salary was calculated by the budget organization's accountant late and was not paid on time

• Initially is the stage of budget control which is the checking and correction of the expenditure estimate made by the budget organization by the financial body

• The amount of wages that touch the hand does not change when the reduction of the social tax rate from 15% to 12%

• The Chamber of Accounts correctly states the name of the government body that exercises final financial control

• the administrative-territorial structure of the Republic of Uzbekistan is what principle of the budget system is characteristic of the establishment of a new district in the country and making changes to the budget system

• Provincial Council of People's Deputies receives the regional budget

• PTA on expenses is the type of personal treasury accounts that are opened by budget organizations

• Price will increase when the increase in the rate of value added tax affects the change in the price of goods (work, services)?

• Fiscal risks are the assessment of losses in financial resources in the formation and spending of budget system budgets which should be done for the participants of the budget process

• The President of the Republic of Uzbekistan determines the norms of allocations from regulatory revenues between the budgets of the budget system

• Changes to the cost estimate for making payments are necessary if the planned budget is not enough to finance the monthly salary

• The Chamber of Accounts presents the conclusion to the Cabinet of Ministers of the Republic of Uzbekistan on the draft law on the state budget and the fiscal strategy for the medium-term period

• The Cabinet of Ministers of the Republic of Uzbekistan determines the procedure for issuing authorizations for payment of expenses

• Organizational classification is part of the budget classification that will be changed With the establishment of a new ministry or state office

• Revenue type is the part of budget revenue classifications is used to represent the payment of value added tax to the state budget

• Mixed system of treasury execution, treasury execution, budget execution are what forms of state budget execution apply in world experience

• Four stages of preparation and implementation of the "State Finance Reform" project have been determined

• The Department of State Budget Treasury Implementation Methodology started working for the implementation of the "State Finance Reform" project since 2005

• To Include all revenues of the state budget in a single treasury account and pay all expenses from this account state budget is the treasury execution

• unity of cash register; uniformity of organization of accounting and reporting are Basic principles of state budget treasury execution

• A Single Treasury Account is One of the main elements of the treasury system

• Opened by the Treasury at the Central Bank is who opens a single treasury account and where

• Treasury's single account number; Treasury ledger; Treasury bodies; Treasury information system- are Organizational elements of treasury

• Report on the execution of the state budget is presented From the Treasury to the Ministry of Economy and Finance

• On the basis of the unified plan of accounting accounts and budget classification of treasury execution of the state budget by the Treasury is how and on what basis is the accounting of the execution of the state budget treasury organized?

• In the fiscal year are the terms in what are the expenses of the state budget carried out

• The rules of treasury execution of budgets of the budget system of the Republic of Uzbekistan when were adopted on December 22, 2016

• The President's decision on "Measures for further development of the treasury execution system of the state budget” was adopted with PQ-594 of February 28, 2007

• Wage conditions set for employees of the financial institutions what salary conditions apply to Treasury employees

• By the Cabinet of Ministers of the Republic of Uzbekistan is who can appoints and dismisses the head of the Treasury of the Ministry of Economy and Finance in agreement with the President of the Republic of Uzbekistan

• Cash flow of the state budget is one of the main tasks of the treasury

• Budget Code of the Republic of Uzbekistan was adopted on December 26, 2013

• The instruction “On the cash execution of the revenues of the budget systems of the budget system” was approved on March 30, 2016

• Republic budget funds the funding of treasury activities

• By the President of the Republic of Uzbekistan decide who do approve the treasury structure

• By the Minister of Economy and Finance of the Republic of Uzbekistan decide who can appoint and dismisse the heads of region departments of the Treasury

• President Minister"On measures to further develop the treasury execution system of the state budget" was adopted 28.02. 2007

• The extra-budgetary funds of budget organizations included in the single treasury account where In the income of budget organizations

• The treasury opens a single treasury account in order to At the Central Bank of the Republic of Uzbekistan

• Budget organizations submit their contracts to the treasury without delay From December 25th-

• Group IV "Other expenses" spending of funds within the established limits in what order if Food, medicine, utilities, other expenses-

• Budget mutual calculations should budgets change during a fiscal year with what the monetary relationship between the higher budgets

• How is the grant allocated? Then expenditure increases in relation to income-

• How long will the budget loan be granted in order to cover the temporary cash outage 3 per month-

• What are the extra-budgetary funds of budget organizations? what Development Fund

• The difference between a budget loan and a subsidy? give If it is given to a legal entity or an individual from the state budget-

• State budget expenses are spent within... what Within approved budget funds

• #Cash and real performance- what are the types of execution of the state budget?# In Samarkand region The implementation of the state budget treasury first tested Provider is a counterparty Budget organizations draws up contracts

• The buyer's obligation is the payment of the price of goods in the amount, order and period specified in the contract

• Legal entities and individuals Are you drawing up contract with budget organations what prepayment amount for communication service is #1 The Chamber of Accounts performs audits

"to the exact list of constructions according to the investment program" What are the allocations for capital investments

What originally implemented the Treasury executed budget expenditures

What interbudgetary relations Where are the funds of budget organizations from the sale of goods and fixed assets accounted for.

Classifications by regional classification, budget that has been introduced in Treasury conditions Job classificationsOrganizational classifications

"Ministry of Economy and Finance" Who develops a budget classification

Grouping "Sources of forign financing", What is Budget classifications

individual""aggregated"":extrabadgetary What answers for different What a cost estimate costs "Value adding"": axcise""Customs duties"":What taxes are indirect taxes

"minstry and finance" Who is budget plan state "With document payment" "How do cutomers in special plans?"""Independently with agents

The number of suppliers, What the least number What budget, Where body special funds not ictim Current treasury. Off budjet pension

To Where every month

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