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Finance 18/07/2023 How the Accounts Chamber will carry out control measures
How the Accounts Chamber will carry out control measures

Tashkent, Uzbekistan (UzDaily.com) -- The President of Uzbekistan signed Law “On amendments and additions to some legislative acts of the Republic of Uzbekistan in connection with further improvement of the activities of the Accounts Chamber of the Republic of Uzbekistan”.

In accordance with the document, the Accounts Chamber is empowered to draw up an administrative protocol for petty theft and violation of public procurement legislation, and the bodies of the State Financial Control Ministry

economy and finance - for petty theft.

Earlier, the Accounts Chamber could draw up an administrative protocol for three offenses:

violation of budgetary and budgetary discipline;

violation of the procedure for ensuring the openness of the budget process;

obstruction of the lawful activities of the Accounts Chamber.

In the first month of the financial year, the Accounts Chamber publishes on its website information about the work plans for the financial year. Also, at the end of the quarter, it must post information about identified financial offenses.

At least once a quarter, the Accounts Chamber reports on its activities to the public with the participation of media representatives.

The goals and procedure for conducting audits, inspections and studies by the Accounts Chamber are specified.

Thus, the audit is carried out in order to determine, on the basis of documents, the legality and validity of all financial operations carried out by the object of control for the period covered by the control measure, their reliable and correct reflection in the accounting and financial statements.

The audit is carried out in order to control individual actions (operations) or a certain area of activity of the object of control for a certain period and is divided into cameral and field types:

a desk audit is carried out, as a rule, at the location of the Accounts Chamber on the basis of available or submitted information and documents.

field inspection is carried out at the location of the object of control.

The study is carried out in order to analyze and evaluate a certain area and activities of the object of control on the basis of statistical, financial and other information.

 

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