FROM EXPENDITURE ESTIMATES TO PROGRAM-BASED BUDGETING: THE LAYERING OF BUDGET ESTIMATE FUNCTIONS IN HIGHER EDUCATION INSTITUTIONS AND ITS IMPLICATIONS FOR ACCOUNTING

The thesis traces how the budget estimate has evolved from a control document into an instrument for achieving results, using the budget system of Uzbekistan and state higher education institutions as the case. Drawing on the conclusions of the Accounts Chamber and the reports of a higher education institution, it shows that new functions have been added to the estimate without removing earlier ones, and that cash execution does not reflect actual resource consumption. A matrix approach linking the estimate with the budget programme is proposed.