Article 170. General provisions

State financial control is exercised by state financial control authorities in order to identify, eliminate and prevent violations by the objects of state financial control of budgetary legislation, as well as to prevent corruption offenses in the budgetary sphere.

State financial control is exercised:

at the republican level — over the formation and execution of the republican budget of the Republic of Uzbekistan, budgets of state trust funds and extra-budgetary funds of budget organizations financed from the republican budget of the Republic of Uzbekistan;

at the local level — over the formation and execution of the budget of the Republic of Karakalpakstan, local budgets of regions and city of Tashkent, extra-budgetary funds of budget organizations financed from the budget of the Republic of Karakalpakstan, local budgets of regions and city of Tashkent.

State financial control authorities exercise state financial control in accordance with the annual control plans approved by the state financial control authorities or the authorized body.

In some cases, unscheduled state financial control is allowed on the basis of decisions:

of the President of the Republic of Uzbekistan or the Cabinet of Ministers of the Republic of Uzbekistan;

of heads of state financial control authorities in cases when information on violation of budget legislation has been received by a state financial control authority.