Sultonali Mehmonov
Doctor of economic sciences, professor, Vice Rector for academic affairs
at Tashkent institute of Finance, Tashkent, Uzbekistan.
Email: mexmonov@tfi.uz
ORCID: 0000-0001-2345-6789
Feruz Hasanov*
The student of Tashkent institute of Finance
Tashkent, Uzbekistan. Email: fedik930@gmail.com
ORCID: 0000-0002-5835-8043
Abstact. This article describes the formation, accounting and control of funds of the Fund for Material Incentives and Development of Medical Institutions. Budget organizations are the main consumers of budget funds, they make up the state budget expenditures and are financed from the budget on the basis of cost estimates. In addition, in accordance with the law, the budget organization carries out expenditures within the budget estimates for extra-budgetary funds, indicating the sources of organization and use of extra[1]budgetary funds. In recent years, the implementation of the results-oriented budgeting principles in the framework of the public finance reform project, the promotion of the medium-term budget forecasting policy, the transition to the treasury execution of the state budget and other changes in budget policy The increase in budget organizations requires the improvement of procedures for determining their costs and developing estimates, the mobilization of extra-budgetary funds. The introduction of the Treasury system in the execution of the state budget, the implementation of budget revenues and expenditures on a cash basis allows for efficient and targeted spending and control of funds. Expenditures of budget organizations are paid through the treasury, which ensures that the budget is not overburdened. During the implementation of the reforms, extra-budgetary funds of budget organizations are included in the treasury, and its cash execution is carried out by the treasury. Receipts and disbursements of extra-budgetary funds of budget organizations to the personal account of the organization are recorded in the cashier’s office. In budget organizations, the receipt and expenditure of extra-budgetary funds in the personal account of the organization is reflected in the cash and accounting methods. The distribution of funds of the Fund for Material Incentives and Development of Medical Institutions is analyzed on the example of the Tashkent regional branch of the Republican Specialized Scientific[1]Practical Medical Center of Oncology and Radiology. There are problems with the distribution of funds, their accounting and solutions.
Keywords: budget organization, extra[1]budgetary funds, income, expense, lease