Article 86. Analytical report on results achieved during previous year and expected results for current year

Analytical report on the results achieved during previous year and the expected results for the current year is drawn up by a budget organization, recipient of budget funds and spending unit and is used to evaluate the activities of a budget organization, recipient of budget funds and spending unit and prepare proposals on the advisability of their further financing from budgets of the budget system.

Analytical report on the results achieved during previous year and the expected results for the current year includes information on key quantitative and qualitative indicators of results by each type of activity of a budget organization, recipient of budget funds and spending unit achieved during previous year and the expected results for the current year.

Analytical report on the results achieved during previous year and the expected results for the current year should be presented in a concise and clear form and should not contain special terms that may complicate its understanding by persons who do not have professional knowledge in the relevant field.