Article 150. Procedure for changing estimate of expenditures and staffing table

At the request of a budget organization or recipient of budget funds, the amounts of budget allocations for the financial year provided to it on individual expenditure items may be increased by reducing the budget allocations on other expenditure items by an equal amount and maintaining the approved total budget allocations provided to this budget organization or recipient of budget funds. These changes are entered in estimate of expenditures by budget organizations and recipients of budget funds no more than four times a year and are registered:

by spending units — for budget organizations and recipients of budget funds financed from the republican budget of the Republic of Uzbekistan;

by Ministry of finance of the Republic of Uzbekistan — for spending units;

by Ministry of finance of the Republic of Karakalpakstan, financial departments of hokimiyats of regions and city of Tashkent - for budget organizations and recipients of budget funds financed from 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 budget organizations and recipients of budget funds financed from the budgets of districts and cities;

by spending units of state trust funds — for recipients of budget funds financed from the budgets of state trust funds.

When accounting for the number of changes made to estimate of expenditures of budget organization, changes that provide for an increase or decrease in budget allocations from one item to another within the approved estimate of expenditures of a budget organization in order to implement maternity benefit payments to women employed in budget organizations, are not taken into account.

Expenditure items, for which it is not allowed to make decreasing changes at the request of a budget organization and a recipient of budget funds, are determined by Ministry of finance of the Republic of Uzbekistan.

Changes to staffing table of a budget organization, introduced in connection with a prescribed by law increase in wages, are not subject to registration by a financial authority.

Changes made to staffing table of a budget organization, except for cases specified in part three of this article, are subject to registration with the appropriate financial authority in the form established by Ministry of finance of the Republic of Uzbekistan.