By the Decree of the President of the Republic of Uzbekistan dated August 21, 2017, No. PP-3231 "On Further Improving the Financing Mechanism of Educational and Medical Institutions and the System of State Financial Control," the school accounting service was abolished and centralized financial and accounting services were introduced in the district.

The preparation and submission of financial statements is carried out by a centralized accounting service.

Such reports are not signed by the school principal. Signed by the head of the district department.

In this regard, there is a Presidential Decree on further improving the efficiency of expenditures of the State Budget of the Republic of Uzbekistan and improving the activities of state financial control bodies.

In conclusion, the director who does not submit a financial report will not be fined