of November 1, 2017 No. 723
About the Procedure for forming of the draft of the republican budget and introduction of amendments to the republican budget
For the purpose of regulation of budgetary planning and forming of the bill on the republican budget of the Kyrgyz Republic, according to Articles 71 and 91 of the Budget code of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:
1. Approve the Procedure for forming of the draft of the republican budget and introduction of amendments to the republican budget according to appendix.
Prime Minister of the Kyrgyz Republic
1. The procedure for forming of the draft of the republican budget and introduction of amendments to the republican budget of the Kyrgyz Republic (further - the Procedure) is developed according to the Budget code of the Kyrgyz Republic and determines single rules of process of forming and introduction of amendments to the republican budget.
2. Forming of the draft of the republican budget and introduction of amendments to the republican budget is exclusive prerogative of the Government of the Kyrgyz Republic.
3. Direct forming of the draft of the republican budget performs authorized state body on forecasting and budget implementation (further - authorized state body).
4. The draft of the republican budget is created for the next fiscal year and the predicted period (further - the budget statement).
5. The budget statement is developed taking into account the main priorities and the directions determined by the Budget resolution of the Kyrgyz Republic on the basis of the forecast of social and economic development of the Kyrgyz Republic, and also the Main directions of fiscal policy for the medium-term period (further - ONFP) approved according to the Budget code of the Kyrgyz Republic.
6. For the purpose of timely and high-quality forming of the draft of the republican budget the authorized state body has the right to request and receive necessary data from budgetary institutions.
7. The target figures on departmental classification of expenses established by ONFP are basis for forming of budget statements of receivers of budgetary funds (further - PBS). Authorized state body target figures to the main managers of budgetary funds are led up (further - GRBS). GRBS provide timely finishing them to PBS for creation of requests for receipt of budgetary appropriations (further - the budget request) for the planned fiscal year.
8. GRBS/managers of budgetary funds (further - RBS) till July 25 of the current year prepare and submit to authorized state body the budget request in form according to appendix 1 to this Procedure, and the request for receipt of means from rendering paid services in form according to appendix 2 to this Procedure the total annual amount without breakdown on quarters.
9. The budget request is constituted on each PBS on classification of functions of state bodies (further - KFOGU) to the 5th level by economic classification of the income and expenses, classification of transactions with assets and liabilities with indication of departmental classification.
10. GRBS based on individual budget requests on each PBS is constituted the summary budget request.
11. The summary budget request is vised by the head and the responsible specialist of GRBS.
12. GRBS and RBS submit summary budget requests and calculations of distribution of amount of budgetary appropriations to authorized state body. The authorized state body after obtaining from GRBS of the budget requests within five working days considers them regarding compliance to the budget legislation of the Kyrgyz Republic, to the legal basis of emergence of payment commitments, target figures on departmental classification of expenses established by ONFP.
13. Authorized state body in the course of consideration of the budget requests GRBS and/or RBS:
- checks compliance of the expense amounts included in the budget requests, to the ONFP forecast parameters and their justification;
- checks correctness of forming of the sizes of the salary fund and application in calculations of regulations and the prices of material and money expenditure;
- carries out assessment of need of expenses, verification of presence of reasonable calculations to the budget requests;
- specifies requests for receipt of budgetary appropriations, introduces in them, if necessary, amendments by results of consideration.
14. Decrease in amounts of budgetary appropriations on GRBS (RBS/PBS), change of amounts of resources of the budget towards increase, and also changes in case of reducing the predicted amounts of resources of the budget is made according to Article 89 of the Budget code of the Kyrgyz Republic.
15. In the absence of notes to the budget requests and distribution of budgetary appropriations the authorized state body accepts the budget requests.
16. In case of availability of notes to the budget requests the authorized state body returns to GRBS the budget request for elimination of notes.
17. GRBS within two working days from the date of return of the budget request by authorized state body makes corrections to the budget requests according to the notes provided by authorized state body and repeatedly submits the budget requests for consideration in authorized state body.
18. After consideration and refining of the budget requests GRBS the authorized state body till August 25 of the current fiscal year creates the bill of the Kyrgyz Republic on the republican budget of the Kyrgyz Republic for the next year and the predicted period (further - the bill).
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