Article 112. Breakdown of revenues and expenditures of State budget and budgets of state trust funds

Breakdown of revenues and expenditures of State budget and budgets of state trust funds (hereinafter — breakdown of revenues and expenditures) is drawn up in order to ensure:

correspondence of revenues and expenditures forecast, prepared in accordance with budget classification, to their approved parameters;

monitoring the fulfillment of parameters of revenues and expenditures.

Revenue side of breakdown of revenues and expenditures consists of the annual volumes of revenues of the relevant budget with a monthly breakdown in accordance with budget classification.

Expenditure side of breakdown of revenues and expenditures consists of annual volumes of expenditures of the relevant budget with monthly breakdown based on approved consolidated estimate of expenditures for a financial year in accordance with budget classification.

Final data of breakdown of revenues and expenditures, with the exception of inter-budget transfers, must correspond to the amounts specified in the approved annual budget.

Breakdown of revenues and expenditures is drawn up:

by Ministry of finance of the Republic of Uzbekistan — for the republican budget of the Republic of Uzbekistan;

by Ministry of finance of the Republic of Karakalpakstan, financial departments of hokimiyats of regions and city of Tashkent — for the republican budget of the Republic of Karakalpakstan, regional budgets of regions and city budget of city of Tashkent;

by financial departments of district and city hokimiyats — for budgets of districts and cities;

by spending units of state trust funds — for state trust funds.

Expenditure side of breakdown of revenues and expenditures includes the following budget allocations that do not require the preparation of estimates of expenditures:

released in the process of registration and implementation of estimates of expenditures of budget organizations and recipients of budget funds;

credited against surplus inventory holdings;

provided for payment for legal aid rendered by lawyers at the expense of the state;

provided for refunding the amount of value added tax to taxpayers;

provided for compensation for harm caused to individuals or legal entities as a result of illegal actions (inaction) of state bodies or their officials;