Article 103. Approval of estimates of expenditures of budget organizations and recipients of budget funds

Estimate of expenditures of a budget organization and recipient of budget funds is signed by the chief accountant of the organization (deputy chief accountant) and the head of the financial and economic unit (financial and economic specialist as per the staffing table) and approved by the head of the organization or a person authorized by the head.

Consolidated estimate of expenditures of a spending unit is signed by the chief accountant of the spending unit (deputy chief accountant) and the head of the financial and economic unit (financial and economic specialist as per the staffing table) and approved by the head of the spending unit or a person authorized by the head.

Annual consolidated estimate of expenditures of a diplomatic missions and consular institution of the Republic of Uzbekistan abroad is approved by Minister of foreign affairs of the Republic of Uzbekistan in agreement with Ministry of finance of the Republic of Uzbekistan by February 1 of current year.

Estimates of expenditures of diplomatic missions and consular institutions of the Republic of Uzbekistan abroad are approved by Minister of foreign affairs of the Republic of Uzbekistan by February 15 of current year.

Estimates of expenditures on capital construction projects are drawn up based on target lists of construction projects and itemized lists of objects approved by the employers.

Estimates of expenditures of budget organizations and recipients of budget funds, consolidated estimates of expenditures of spending units are approved no later than March 10 of current financial year.