Article 109. General provisions

Execution of budgets of the budget system requires ensuring the established by legislation revenues and implementation of expenditures of budgets of the budget system, as well as accounting of transactions related to their execution.

Execution of the republican budget of the Republic of Uzbekistan and budgets of state trust funds is provided by the Cabinet of Ministers of the Republic of Uzbekistan.

Execution of the budget of the Republic of Karakalpakstan, local budgets of regions and city of Tashkent is provided by the Council of Ministers of the Republic of Karakalpakstan, hokimiyats of regions and city of Tashkent, districts and cities.

Execution of extra-budgetary funds of budget organizations is provided by budget organizations.

Execution of budgets of the budget system is carried out by Ministry of finance of the Republic of Uzbekistan through treasury-based execution. Treasury-based execution does not apply to budget organizations and recipients of budget funds operating abroad.

Separate treasury accounts are opened in the information system of Ministry of finance of the Republic of Uzbekistan for budgets of the budget system, budget organizations and recipients of budget funds.

Budget organizations and recipients of budget funds have the right to spend budget allocations provided for in their estimates of expenditures until the end of the financial year.

Expenditures related to ensuring defense and security and maintaining internal order in the country are carried out in the manner established by the Cabinet of Ministers of the Republic of Uzbekistan.