Accounting of Funds of Higher Education Institutions from the form of Payment-Contract in the Treasury System
1D. Sholdarov,2G. Kasimova,3D. Abdujalilova
1PhD, Head of the Department “Budget Accounting and Treasury”, Tashkent Financial Institute
2Acting Professor, Department of “Budget Accounting and Treasury”, Tashkent Financial Institute
3Master Student, Tashkent Financial Institutehttps://doi.org/10.47191/jefms/v4-i8-24
The article examines the need for a treasury information system in public finance management in the digital economy and the importance of using software packages in the execution of the treasury budget. The analysis of off-budget funds on the accounts of higher educational institutions of the Republic of Uzbekistan and funds received from the contract form of education is carried out. The treasury system provides scientific proposals and practical recommendations for improving the accounting of funds received from payment contracts in higher education institutions.
Digital economy, state budget, treasury, public procurement, budget system process, public finance management, personal treasury accounts, in-house control, electronic digital signature, budget accounting, complex automated systems in the budget process.
1) Budget Code of the Republic of Uzbekistan. December 26, 2013. Section VII, Article 124.
2) Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 414 “On the procedure for financing (payment) of expenses of budget organizations”. 1999. September 3rd.
3) Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 506 “On approval of the Strategy for improving the system of public financial management of the Republic of Uzbekistan in 2020-2024”. 2020. August 24.
4) Address of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis. 2020. January 25.
5) Order of the Minister of Higher and Secondary Special Education of the Republic of Uzbekistan dated December 28, 2012 No 508 “On approval of the Regulations on the form of payment-contract training in higher and secondary special, vocational education institutions and the order of distribution of funds”. Registered by the Ministry of Justice of the Republic of Uzbekistan on February 26, 2013, registration number 2431.
6) The Instruction “About accounting in the budgetary organizations”, approved by the order of the Minister of Finance of the Republic of Uzbekistan. Registered by the Ministry of Justice of the Republic of Uzbekistan on December 22, 2010, registration number 2169.
7) Website of the Ministry of Higher and Secondary Special Education of the Republic of Uzbekistan edu.uz.