1. State budget fund is a form of education and spending money, generated out of the state budget and the budgets of Tajikistan. State funds of funds managed by public authorities of Tajikistan and are designed to implement the constitutional rights of citizens to: - Social security in old age; - Social security sickness, disability, survivors' benefits, birth and upbringing of children, and in other cases stipulated by the legislation of the Republic of Tajikistan on Social Security; - Social security in case of unemployment; - Health care and free medical care. The legal status of the order of creation, operation and liquidation of state funds established by law.

2. Non-budgetary funds are not part of the budgets of all levels of the budget system of RT, and can’t be withdrawn. RT -budget state funds are: - Pension Fund of the Republic of Tajikistan; - Social Insurance Fund of the Republic of Tajikistan; - Federal Compulsory Medical Insurance Fund. Extra- budgetary funds are intended to promote the development of material support to specific socio - economic or cultural spheres of social relations. Funds have independent value, the sources of their formation are separated from the sources of the RT budget and regional budgets.

3. Depending on the purpose of extra-budgetary funds are divided into: - Economic; - Social. In accordance with the level of control budget funds are divided into: - Central; - Regional; - Local.

4. Like all budgets, extra-budgetary funds (their formation, vacation of these funds, the definition of objects of funding) under the control of the financial authorities. Financial performance report for the state budget fund management body composed Fund and the Government of the Republic of Tajikistan is the consideration and approval. Performance report of the territorial state budget fund management body composed Foundation and is executive authority RT for review and approval.

5. Monitoring of the implementation of the budgets of state extra-budgetary funds by bodies is responsible for supervising the implementation of the budgets of the appropriate level of fiscal RT. The order and timing of the reporting of the state budget funds, including published, determined in accordance with the Budget Code for relevant budgets.