Article 173. Forms, types and methods of state financial control

State financial control is exercised in the form of revision, audit (including an audit in order to monitor the elimination of violations of budgetary legislation identified by a previous revision or audit) and examination.

Types of state financial control are:

preliminary control — carried out by treasury units, financial authorities and Chamber of accounts of the Republic of Uzbekistan prior to financial transactions;

current control — carried out by treasury units, financial authorities and bodies of the state tax service in the course of financial transactions;

follow-up control — carried out by the state financial control authorities specified in article 171 of this Code after completion of financial transactions.

Methods of state financial control are:

depending on scope of document examination:

complete — control of all accounting, financial, statistical, banking and other documents for the audited period;

selective — control of a separate part of accounting, financial, statistical, banking and other documents for a certain period;

depending on target and subject of control:

comprehensive — control of all areas of financial and economic activities of an object of state financial control for a certain period;

thematic — control of activities of an object of state financial control pertaining to certain issues for a certain period;

cross-control — verification, which consists of comparing documents of various objects of state financial control related to each other by the unity of transactions, with the exception of business entities.