Article 143. The procedure for amending budgets of the budget system

Amendments to budgets of the budget system during the financial year are implemented in cases:

of changes in legislation providing for a decrease or increase in revenues and (or) expenditures of budgets of the budget system;

of decreasing budget allocations for one budget organization and recipient of budget funds with a corresponding increase in budget allocations for another budget organization and recipient of budget funds;

of a need for budget organization and recipients of budget funds to redirect budget allocations from one item of expenditure to another;

of directing clear balances of State budget at the beginning of the financial year for financing the expenditures in the manner prescribed by article 126 of this Code;

of changes to the budget classification;

provided for in part four of article 120 of this Code.

Expenses due to exceeding the forecast of State budget revenues, funds received into the republican budget of the Republic of Karakalpakstan, regional budgets of the regions and the city budget of the city of Tashkent from the sale of property converted into state income, as well as from the sale of the right to land plots on the electronic trading platform, are carried out without making changes to the State Budget.

Changes made to revenues and expenditures of budgets of the budget system in executing budgets of the budget system are reflected in the information system of Ministry of finance of the Republic of Uzbekistan.

Changes during the financial year to expenditures of the budget of the Republic of Karakalpakstan, local budgets of regions and city of Tashkent, within their approved parameters, that provide for an increase or decrease in budget allocations for first and second group expenditures, as well as for purchase of food and medicine are made only after agreement with Ministry of finance of the Republic of Uzbekistan.

Changes on the basis of legislative acts to revenues and expenditures of State budget, within the approved budgets, in the process of its execution are introduced respectively by Ministry of finance of the Republic of Uzbekistan and territorial financial authorities, and are also reflected in the information system of Ministry of finance of the Republic of Uzbekistan.

An increase in expenses carried out at the expense of extra-budgetary funds of budgetary organizations in relation to their approved volumes is carried out without making changes to the Law on the State Budget if there are sources of covering them.