Public Financial Control in the Republic of Uzbekistan Public Financial Control bodies (Budget Code of Uzbekistan) Court of Accounts Republic of Uzbekistan (external audit) MoF and financial entities; Main Control and Revision Directorate and its branches, Treasury and its branches (control, revision and audits)

Internal Control (Audit) in budgetary organizations of Uzbekistan Budgetary institutions of Uzbekistan (as of , there are 27,133 budgetary institutions registered, of which 2,416 institutions are at the national level and 24,718 at the territorial level) Internal control of budgetary institutions Internal Control (Public Financial Control) Carried out by the PFC institutions (articles of the Budget Code of Uzbekistan) 1.Special Commission on safety of money and values. (Rules of cash operations for legal entities no. 565 of 15 April Registered by Ministry of Justice of Uzbekistan (hereinafter - MJ). Revision of cash operations also focuses on audit of cash expenditure orders and duly prepared other documents (payrolls, applications for cash disbursement, accounts, etc.) Ministry of Finance of Uzbekistan, Ministry of Finance of Karakalpakstan, financial directorates of Khokimiyats of Oblasts and the City of Tashkent, financial divisions of rational and municipal khokimiyats carry out PFC within their competences; total staff– 3,211 employees, including in MoF – 357, territorial agencies – 2,854 persons 2. Special commission for procurement of goods, works, services, composed of at least 3 persons (Decree of Uzbekistan Cabinet of Ministers no. 456 (hereinafter – DCM) of On measures to improve tender organization. Treasury branches carry out PFC; total staff – 2,605 persons, Including Treasury – 103 employees, territorial agencies – 2,502 employees 3. Special Commission for Detection of Factual Presence of Property; Reconciliation of factually present property with accounting data; check of comprehensive accounting of liabilities (DCM no.456 of On measures to improve tender organization). Main Control and Revision Directorate (MCRD) of Uzbekistan MoF and its Territorial units carry out PFC; total staff - 937, including 69 units in MCRD and 868 in CRD). 4. Special Commission for Decision-making on Motivation of Employees (paying awards) from the Fund for Material Motivation (DCM no. 275 of On Approval of Improved System of Remuneration for Employees in Public Education System, DCM no. 276 of On Approval of Improved System of Remuneration for Medical employees, Regulations of the Fund for Material Motivation and Development of Medical Organizations, Reg. MJ no of , DCM no. 164 of On Approval of Improved System of Remuneration for Employees of Higher Educational Institutions of Uzbekistan, DCM no. 165 of On Approval of Improved System of Remuneration for Employees of Secondary Special and Vocational Educational Institutions, Regulations of Special Commission for Motivation of Prominent Employees of Secondary Special, Vocational Educational Institutions, reg. MJ no of )

Results of Public Financial Control Use of results of revisions and audit Budgetary organizations Ministry of Finance Court of Accounts Cabinet of Ministers President’s Office Note on measures taken Analytical notes Opinions of external audit and assessment BriefsReports to the President BriefsDraft decrees of the Cabinet Draft decisions and decrees of the President Draft decrees Draft decisions of the Collegium Draft instructions Ministries and agencies Notes on measures taken Draft orders and instructions Draft decisions of the Collegium