Article 120. Execution of expenditure side of budgets of the budget system

Execution of expenditure side of budgets of the budget system includes:

receiving, registration and accounting of legal and financial obligations;

implementation of cash expenditures, including inter-budget transfers;

accounting and reporting;

control over execution.

Expenditures of budgets of the budget system are carried out within the limits of budgetary appropriations provided for in breakdown of revenues and expenditures and within time frame ensuring the functioning of budget organizations and recipients of budget funds, with account taken of flow of revenues.

Transfer of budgetary allocations to budget organizations and recipients of budget funds from budgets of different levels is not allowed, except for cases specified by the Cabinet of Ministers of the Republic of Uzbekistan.

In the process of executing budgets of the budget system, budgetary allocations are reduced by amounts of:

1) underutilized budgetary allocations due to:

non-fulfillment of plans on networks, staffs and workforce of budget organizations;

incompleteness of staffing positions that were approved per staffing tables of budget organizations;

suspension of activities of a budget organization and recipient of budget funds - for the period of suspension;

2) excessive and illegal budgetary allocations provided for in the approved estimates of expenditures of budget organizations and recipients of budget funds identified in the course of state financial control;

3) decrease in budgetary allocations related to the adoption of legislative acts;

4) excess inventories at the beginning of the financial year;

5) intended for the payment of grants and subsidies, which are no longer required.

Procedure for reducing budgetary allocations in accordance with part four of this article is established by Ministry of finance of the Republic of Uzbekistan.