id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
egc-382	Kurbanov Jaloladdin Yuldashbayevich	PLANNING OF INCOME AND EXPENDITURES IN HIGHER EDUCATION INSTITUTIONS	2025	5	.pdf	application/pdf	1582	47	22	When examining the allocation of expenditures related to the development fund of state higher education institutions under the Ministry of Higher Education, Science and Innovation, it is observed that the amount of development fund expenditures differs significantly from the amounts of expenditures financed by the budget and tuition-contract funds. Date: 30th September 2025 Website: https://eglobalcongress.com/index.php/egc ISSN (E): 2836-3612 2 | P a g e the State Budget of the Republic of Uzbekistan, as well as income and expenditure estimates for extrabudgetary funds, and the preparation and registration of staffing schedules, the following key concepts are used: Expenditure estimate – a document prepared and approved by organizations for the current financial year, reflecting budget-allocated funds (expenditure plan) by expenditure items; Extrabudgetary funds estimate – a document prepared and approved by the organization for the current financial year, indicating the sources of extrabudgetary funds and the legal basis for their use; this estimate also reflects forecasted extrabudgetary income volumes; Expenditure item – within the framework of budget classification, it clearly expresses the economic nature and payment types of state budget expenditures; Temporary expenditure estimate – a document valid until the main estimate of the organization is approved, reflecting monthly funds provided from the budget in accordance with the previous financial year’s end (these funds may not exceed one-third of the current year’s expenditure plan); Extrabudgetary funds of higher education institutions – funds voluntarily received by institutions from sources defined by law; Staffing schedules and rates, model staffing, and financing standards are developed and approved based on these estimates; Any additional expenditures arising during budget execution are adjusted in the estimates according to legal requirements.	cache/egc-382.pdf	txt/egc-382.txt