1. The Accounting Department of the Academy of Justice of the Republic of Uzbekistan (hereinafter referred to as the “Academy”) (hereinafter referred to as the “Accounting Department”) is a structural unit of the Academy, operates under the leadership of the Rector of the Academy, and reports to the Rector.

2. The Accounting Department is responsible for organizing the maintenance of accounting records and the preparation of reports in the course of the Academy’s activities, as well as for the consolidation and control of reports.

3. In its activities, the Accounting Department shall be guided by the Constitution and laws of the Republic of Uzbekistan, legislative acts of the Oliy Majlis of the Republic of Uzbekistan, decrees, resolutions and orders of the President of the Republic of Uzbekistan, resolutions and orders of the Cabinet of Ministers of the Republic of Uzbekistan, as well as the Charter of the Academy and this Regulation.

4. The Accounting Department of an organization headed by the Chief Accountant shall constitute an independent structural unit and shall not be incorporated into any other structural unit of the organization.

5. The main tasks of the Accounting Department shall include:

organizing the financing of the Academy’s activities, material and technical support, and exercising control over the efficient use of funds;

organizing and coordinating work related to accounting and financial reporting;

exercising control over the targeted and economical use of funds allocated from the State Budget for the implementation of tasks established by the Academy’s plans and programmes;

generating complete and accurate information on the status and movement of assets, property rights and liabilities in accounting personal accounts;

consolidating accounting data for the purposes of effective management;

preparing financial, tax and other reports;

ensuring control over the availability and movement of property and the use of material, labour and financial resources in accordance with approved norms, standards and expenditure estimates;

developing expenditure estimates and planning expenditure forecasts for the upcoming year;

preventing negative developments in financial and economic activities in a timely manner, as well as identifying and mobilizing internal economic resources in a timely manner.

6. In order to perform the tasks assigned to it, the Accounting Department shall carry out the following functions:

jointly with the relevant structural units of the Academy, directly participate in determining the cost of activities included in plans and programmes;

monitor the proper execution, in accordance with the established procedure, of calculations related to financing;

organize control over the targeted and economical use of funds;

organize accounting and settlement procedures related to remuneration of employees, as well as material incentives for employees from all sources of financing;

ensure the analysis of the results of financial and economic activities.