2. The State Budget of Turkmenistan shall annually provide for the funds necessary to ensure the activities of the Ombudsman and his office. 3. The Ombudsman shall independently develop and execute the cost estimate. 4. Financial reporting shall be submitted by the Ombudsman in accordance with the procedure established by the legislation of Turkmenistan. 5. The property of the Ombudsman and his Office, necessary for the implementation of their activities, shall be state property. 6. Financing of the activities of the Ombudsman and his Office may also be additionally carried out at the expense of funds received from foreign states and international organizations based on treaties (agreements) concluded by Turkmenistan, as well as from other sources not prohibited by the legislation of Turkmenistan. Article 44. Expert Council In order to render advisory assistance, an Expert Council may be established under the supervision of the Ombudsman comprising the persons with the necessary knowledge in the field of human and civil rights and freedoms. The Ombudsman shall approve the Regulations on the Expert Council. CHAPTER XI. FINAL PROVISIONS Article 45. The seat of the Ombudsman The permanent seat of the Ombudsman shall be in the capital of Turkmenistan - the city of Ashgabat. Article 46. Entry into force of the Law 1. This Law shall enter into force as of the 1st January 2017. 2. The Cabinet of Ministers of Turkmenistan before this law enters into legal force shall develop and adopt regulations required for the implementation of the provisions under this Law. President of Turkmenistan GURBANGULY BERDIMUHAMEDOV City of Ashgabat, November 23, 2016 № 476-V. Translated from the state language of Turkmenistan