Article 102. Drawing up of estimates of expenditures of budget organizations and recipients of budget funds

Estimates of expenditures are drawn up by budget organizations and recipients of budget funds with distribution by months of the year:

for first — third expenditure groups with a breakdown by expenditure items;

for fourth expenditure group without a breakdown by expenditure items.

Estimate of expenditures is accompanied by a breakdown of the fourth expenditure group by expenditure items, as well as by expenditures on the list of groups of goods (works, services) for state needs, which are to be procured mainly from small businesses.

Estimates of expenditures for each diplomatic mission and consular institution of the Republic of Uzbekistan abroad are drawn up in foreign and national currency based on the annual consolidated estimate of expenditures for diplomatic missions and consular institutions of the Republic of Uzbekistan abroad agreed with Ministry of finance of the Republic of Uzbekistan.

Estimates of expenditures of budget organizations and recipients of budget funds are drawn up in two copies, of budget organizations and recipients of budget funds subordinate to spending units — in three copies.

Financial authorities and spending units have the right to request the provision of calculations supporting the estimates of expenditures of budget organizations and recipients of budget funds.

Spending unit reviews the estimates of expenditures received from its subordinate organizations within the limits of the budget allocations to the spending unit for the financial year and draws up a consolidated estimate of expenditures of the spending unit and submits it to Ministry of finance of the Republic of Uzbekistan.

Forms of estimate of expenditures, consolidated estimate of expenditures and annexes to them, as well as the procedure for their preparation, are approved by Ministry of finance of the Republic of Uzbekistan.