Article 104. Drawing up, approval and registration of temporary estimates of expenditures of budget organizations and recipients of budget funds

Temporary estimates of expenditures of budget organizations and recipients of budget funds for the first quarter of the next financial year are drawn up, approved and registered by December 25 of current financial year.

Budget allocations provided for in a temporary estimate of expenditures shall not exceed the budget allocations for the last quarter of the previous financial year. The budget allocations provided for in a temporary estimate of expenditures may be adjusted for the amount of expenditures for the implementation of measures specified by law.

In an estimate of expenditures submitted for registration, budget allocation for the first quarter must not be less than the budget allocation provided for in the temporary estimate of expenditures.

Drawing up, approval and registration of temporary estimates of expenditures are carried out in accordance with the requirements for the drawing up, approval and registration of estimates of expenditures as defined in articles 102, 103 and 107 of this Code.

In the absence of a registered estimate of expenditures, from April 1 of the current financial year, expenditures of budget organizations and the recipients of budget funds from budget allocations are suspended until the relevant estimate of expenditures has been registered.