Financial statements

The accounting department conducts the financial activities of the university on the basis of National Accounting Standards No. 2169, prepares financial reports and submits them to the relevant organizations in a timely manner and ensures their reliability.

The main tasks of accounting are:

accounting in accordance with regulatory legal documents and in the national program "PC UzASBO" of the Treasury of the Ministry of Economy and Finance of the Republic of Uzbekistan;
Ensuring the organization of accounting on the basis of regulatory documents approved by the Ministry of Economy and Finance of the Republic of Uzbekistan, control over the effective use of material, labor and financial resources;
Control over the timely calculation and distribution of monthly salaries of the teaching staff, student scholarships;
Formation of complete and reliable information on the status and movement of assets, property rights and obligations in accounting statements;
Timely inventory of material assets and funds;
Summarizing accounting information for effective management;
Preparation of financial, tax and other reports;
Timely transfer of taxes to the local and national budgets;
Targeted spending of funds received from the bank;
Preventing the occurrence of accounts receivable and payable;
Control over the correct use of the wage fund on the basis of approved staffing tables and staff forms;
Control over the correctness of the expenditure of the scholarship fund on the basis of the rector's orders;
Control of the receipt and release of goods to the warehouse according to the established rules;
Control over the expenditure of budgetary and extra-budgetary funds by cost items based on approved estimates;
Quality control of the transfer of funds, goods and inventory of fixed assets in accordance with the established procedure;
Monitoring the timely submission of monthly, quarterly and annual reports to the Ministry of Higher Education, Science and Innovation, the Tax Inspectorate and other organizations.

To know the essence of laws, resolutions of the Cabinet of Ministers, resolutions of the Ministry of Education, orders of the rector of the university, to know the annual and long-term plans of the university, to organize accounting of finance and audit organizations, as well as the preparation of reports in the private sector, as well as the finances of the university. Fulfillment of all methodological, regulatory and other obligations related to economic activities, the structure of the university and its development prospects.

Contacts:

Chief accountant (71)237-19-11

Settlement Department (71)237-19-06

Department of Material Values (71)237-19-53

Student Department (71)237-19-79

Cash( 71)237-38-67

Национальный исследовательский университет "TIQXMMI" финансовая деятельность

For 11 months of 2023, the revenues of the National Research University “Tashkent Institute of Irrigation and Agricultural Mechanization Engineers” amounted to 127,763.2 million soums, expenses -109,354.3 million soums, net profit-18,408.9 million soums.
The main part of the income came from the paid-contract form of education, amounting to 79,239.0 million soums (72.5% of total income). In particular, 8,288.5 million soums were received from the differentiated form of the payment contract.
The largest expenses were directed to wages, equivalent payments, allowances and deductions from wages (Unified Social Payment), which amounted to 67,363.2 million soums (61.6% of total expenses). It should be noted here that in the first half of this year, the Institute provided 3,772.3 million to the teaching staff. Sum of financial incentives and 212.3 mln.so Financial assistance was provided. A number of teachers and staff who have achieved success in their activities, contributed to improving the quality of education at the Institute, and occupy worthy places in international and national rankings, 5,653.6 mln.so The allowances have been paid. Students 378.8 mln.so ' M a financial incentive and 75.5 mln.so Financial assistance was provided. The average monthly salary of employees for the reporting period amounted to 6,013.1 thousand soums. In addition, for the faculty and staff for recreation and spiritual recreation, the theater and museum, concert events 110.5 mln.so tickets were distributed, and a trip of active faculty, students and masters of the university to Samarkand was organized.
The sums for the payment of scholarships for students amounted to 20,192.0 million soums (18.5% of total expenses), utilities, maintenance and maintenance, rent-6,062.3 million soums (5.5% of total expenses). Sums for demolition and purchase of goods and services and fixed assets amounted to 13,117.2 million soums (12% of total costs), for business trips-2,139.5 million soums (2.0% of total costs, while it can be separately noted that young scientists and doctoral students completed internships abroad at the expense of the Agency for Innovative Development) and for other expenses-437.4 million soums (12% of total costs). sum (0.4% of the total cost).

Regulations on accounting

The budget of the institution

Budget 1st quarter status as of 04/01/2023

Budget 3rd quarter status as of 04/01/2023

Financial statements

Financial statements contract 01.10.2023

Balance

Balance 01.10.2023

Report on the Network, Staff and Content plan for higher education institutions

Information about the TIQXMMI Activity Report

Information about the TIQXMMI Activity Report

Information about the approved semi-annual and (or) annual work plans of the university

Information about the approved semi-annual and (or) annual work plans of the university

Changes in the industry in recent years

Resolution of the President of the Republic of Uzbekistan dated December 10, 2021 No. PP-42 “On measures to radically improve the system of training engineering personnel for economic sectors based on innovation and digitalization”.
Resolution of the President of the Republic of Uzbekistan dated December 24, 2021 No. PP-61 ”On measures to provide financial independence to State higher educational institutions".
The Law of the Republic of Uzbekistan dated December 24, 2018 “On amendments and additions to certain legislative acts of the Republic of Uzbekistan in connection with the adoption of the main directions of tax and budgetary policy for 2019“ This Law introduces amendments and additions to certain articles of the Law of the Republic of Uzbekistan "On State Pension provision of citizens" and the Tax Code of the Republic of Uzbekistan. It is known that according to the current procedure, tax is calculated from individuals on a scale at which from one to five times the minimum wage is withheld at a rate of 7.5%, from five to ten times at a rate of 16.5%, and above that, income tax is withheld at a rate of 22.5%. In addition, an 8 percent mandatory insurance payment for the Pension Fund will be charged from the salary. However, now an individual's income is taxed only at the rate of 12 percent.
In accordance with the Decree of the President of the Republic of Uzbekistan dated December 12, 2018 No. PF-5597 “on additional measures to improve the efficiency of the pension system for citizens and strengthen social support for pensioners”, starting January 1, 2019, pensions are paid in full to all working pensioners. Also, starting from January 1, 2019, the maximum salary for pension accrual has been increased from eight to ten minimum wages. In particular, the Decree of the President of the Republic of Uzbekistan dated November 20, 1995 No. PF-1289 " on payment of pensions to working pensioners" became invalid on January 1, 2019. In accordance with the Institute's internal audit plan for 2019, the Institute's staffing includes the position of Deputy Chief Accountant - auditor, whose main function is to monitor the correctness of financial activities at the Institute on the basis of current legislation and regulations and the organization of internal audit.
Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated January 31, 2020 No. 59 “On measures to establish the amount of scholarships paid to students of higher educational institutions and to improve the procedure for the appointment and payment of scholarships."

In 2022, it is planned to conduct an internal audit in the context of quarters for the following financial transactions

2022 IL 1-attic

To control the correctness of the monthly reports of departments (central warehouse, construction crew, Heads of the energy department, Heads of the mechanical department, printing house, educational and production workshop) submitting monthly reports to the accounting department of the Institute.
In 2021, the Institute will properly formalize contracts with organizations that supply goods and services.
The correct registration of inventory items received by the institution, distributed and exchanged within the country, on the basis of an application or notification.
Control over the state of write-off of unusable inventory items in accordance with the established procedure.

2022 2nd quarter

Control over the correct calculation of monthly salaries for the faculty and staff of the Institute.
Control over the correct assignment of scholarships to students on the basis of an order.
Ensuring that cash transactions are conducted in accordance with current regulatory documents.

3rd quarter of 2022

Control over the correctness of accrual of compensation payments to the teaching staff and employees for vacation, unused vacations.
Monitoring the status of accounts receivable and accounts payable of the institution.
Ensuring compliance of goods and services purchased through exchange trading with the requirements of the Law on Public Procurement.

4th quarter of 2022

Control over the transfer and legality of the annual loss of fixed assets and inventory at the Institute.
Monitoring the fulfillment of the terms of the lease agreement at the Institute.
Monitoring compliance with limits on the use of electric and thermal energy, hot and cold water and natural gas.
Monitoring the timely and correct collection of fees for the hostel.

The most frequently asked questions

1. Is it possible to transfer salary, equivalent payments and scholarships to a 100% plastic card?

Answer: Wages, equivalent payments and scholarships can be transferred to a 100% plastic card at the discretion of each employee and student, based on their personal application.

2. Does the student have the opportunity to receive a refund in case of overpayment under the contract?

Answer: in case of overpayment of a contract payment by a student, a reconciliation report is drawn up, after which, if it is established that this payment was indeed overpaid, the overpayment is credited to the next academic year or to the payer's account in accordance with the established procedure.

3. Is there an opportunity to find out information about salary, pension and equivalent payments by month?

Answer: to do this, the employee needs to contact the accounting department of the organization. The employee's phone number is entered by the accounting department into the UsASBO PC program. You can find out the accrued salary, pension and equivalent payments for the month she needs by logging into the @Monthlybot bot via the TELEGRAM app on the employee's phone.

4. In what order are students paid a scholarship?

Answer: scholarships are paid to students on the basis of the Regulation “on the procedure for the appointment and payment of scholarships to students of higher educational institutions”, approved by Resolution No. 59 of the Cabinet of Ministers of the Republic of Uzbekistan dated January 31, 2020.

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