Article 26. Budget authorities of the Chamber of accounts of the Republic of Uzbekistan

Chamber of accounts of the Republic of Uzbekistan:

submits to the Cabinet of Ministers of the Republic of Uzbekistan an opinion on the draft law on the State budget and fiscal strategy for the medium term, to the Council of Ministers of the Republic of Karakalpakstan, the khokims of the regions and the city of Tashkent on the budget of the Republic of Karakalpakstan, local budgets of the regions and the city of Tashkent, respectively;

has access to information systems and resources of ministries, departments and banks, allowing, based on primary data, to control the targeted execution of revenue and expenditure items of budgets of the budget system;

monitors the legality of the formation, targeted and efficient spending of resources of the Cabinet of Ministers and Ministry of finance of the Republic of Uzbekistan held in bank accounts;

monitors the formation and use of funds of the Fund for Reconstruction and Development of the Republic of Uzbekistan, as well as other funds created in accordance with the established procedure;

monitors the execution of revenues of State budget and budgets of state trust funds;

monitors the targeted use of funds of budgets of the budget system;

conducts an external audit and assessment of the annual report on the execution of the republican budget of the Republic of Uzbekistan and the budgets of state trust funds and submits an opinion on them to the Cabinet of Ministers of the Republic of Uzbekistan;

conducts an external audit and assessment of the annual report on the execution of the budget of the Republic of Karakalpakstan, local budgets of the regions and the city of Tashkent and submits conclusions on them to the Council of Ministers of the Republic of Karakalpakstan, khokims of the regions and the city of Tashkent, respectively;

submits to the Cabinet of Ministers of the Republic of Uzbekistan an opinion on the draft law on introducing amendments and additions to the Law on the State Budget of the Republic of Uzbekistan;

monitors compliance with the procedure for ensuring the openness of the budget process;

adopts normative legal acts on issues within its mandate.

Chamber of accounts of the Republic of Uzbekistan may have other budget authorities in accordance with the legislation.