Accounting of budgetary and extrabudgetary funds of budgetary organizations is conducted in accordance with the law “On accounting” and other regulatory documents.
Accounting in organizations, including the Fergana regional branch of the State Institute of Art and Culture of Uzbekistan, is conducted in the form of a memorial warrant for accounting. Ministries, state administrations and institutions, as well as intrasystem organizations, may conduct accounting in journal-order form of accounting.
Heads of organizations and their chief accountants, accountants, are constantly monitoring the correctness of accounting and financial reporting of internal organizations.
Accounting led by the chief accountant is an independent component of the organization and can not be included in another department.
The chief accountant of the organization reports directly to the head of the organization, in matters of accounting, drawing up and submitting reports, unless otherwise provided by law, is also subordinate to the chief accountant of the parent organization, and the chief accountant is responsible for maintaining the accounting records of the organization, timely and complete delivery of financial statements, execution responsibilities foreseen by management and other regulatory documents.
The chief accountant separately defines the responsibilities for each employee accounting.
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