Constitution of Uzbekistan 2011 Arts. 78, 80, 93, 122-123 (2023 amendment at lex.uz); Budget Code 2013; Accounting Chamber Law (amended post-2017); Law on Public Procurement (xaridlar.uz portal)

Uzbekistan's national fiscal transparency framework is established by the Constitution (2011, substantially amended 2023 at lex.uz) Arts. 78, 80, 93, and 122-123, and the Budget Code 2013. Post-2017 Mirziyoyev-era reforms have substantially changed fiscal governance: programme budgeting introduced, the Accounting Chamber strengthened, and e-procurement (xaridlar.uz) expanded. However, the Accounting Chamber head remains appointed via Presidential nomination with Oliy Majlis Senate approval — an executive-controlled model (auditor_selection='appointed_executive'). Uzbekistan has NO standalone independent fiscal institution (IFI) and no legislative budget office. No confirmed dedicated expenditure portal requirement. No budget submission deadline confirmed from primary sources. Annual expenditure reporting floor retained (expenditure_frequency='annual'). Citizens' budget, capital plan, and contingent liability disclosure fields remain NULL pending primary source confirmation. Source gaps: Budget Code 2013 text at lex.uz (not extracted); Accounting Chamber Law text at lex.uz (not extracted); constituteproject.org 2011 text accessed (2023 amendment indexed separately at lex.uz). Currency: UZS (Uzbekistani som); fiscal year: calendar year.

Transparency Requirements