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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of October 5, 2017 No. 653

About forming of the civil budget of the Kyrgyz Republic

(as amended of the Order of the Government of the Kyrgyz Republic of 18.02.2021 No. 54)

For the purpose of increase in transparency and ensuring availability of information on the budget to citizens of the Kyrgyz Republic, according to Article 126 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 Technique of forming of the civil budget of the Kyrgyz Republic (further - the Technique) according to appendix 1.

1-1. Approve the Technique of forming of the civil budget by local government bodies (further - the Technique of OMSU) according to appendix 2.

2. To provide to state bodies of the executive authority of the Kyrgyz Republic in the Ministry of Finance of the Kyrgyz Republic information for creation of the civil budget according to the procedure also the terms established by the Technique.

3. To the Ministry of Finance of the Kyrgyz Republic to create the civil budget of the Kyrgyz Republic according to the Technique and to post on the official site the Ministries of Finance of the Kyrgyz Republic according to the procedure and the terms established by the Technique.

3-1. Recommend to local government bodies:

- create the civil budget for local budgets according to the Technique of OMSU;

- use the web oriented appendix located on the website of authorized state body on forecasting and budget implementation for forming of the civil budget for local budgets.

4. Establish responsibility of heads of state bodies of the executive authority of the Kyrgyz Republic for timely and high-quality submission of information on indicators for forming of the civil budget.

5. This resolution becomes effective after fifteen days from the date of official publication.

Prime Minister of the Kyrgyz Republic

S. Isakov

Appendix 1

Technique of forming of the civil budget of the Kyrgyz Republic

1. General provisions

1. This Technique of forming of the civil budget of the Kyrgyz Republic (further - the Technique) is developed according to Article 126 of the Budget code of the Kyrgyz Republic.

2. This Technique determines procedure for forming of the civil budget of the Kyrgyz Republic (further - the civil budget), its structure, contents of the main Sections, terms of publication and the list of indicators for its forming (further - the list of indicators).

3. The civil budget - the document intended for the general public, allowing to use exhaustive, short and clear information on forming, distribution and use of budgetary funds in certain financial period.

4. The civil budget is constituted and affirms authorized state body on forecasting and budget implementation at three stages of the budget process:

- on the basis of the bill on the republican budget for the next fiscal year and the predicted period. At the same time indicators shall include the actual values in the year preceding the current fiscal year, the approved/specified values the current year and project values for the next fiscal year and the predicted period;

- on the basis of the approved law on the republican budget for the next fiscal year and the predicted period. At the same time indicators shall include the actual values in the year preceding the current fiscal year, the approved/specified values the current year and the approved values for the next fiscal year and the predicted period;

- on the basis of the bill on approval of the performance report of the republican budget.

5. According to the decision of authorized state body on forecasting and budget implementation the civil budget can be specified in connection with introduction of amendments to the republican budget.

6. The civil budget is published in the state and official languages on the official site of authorized state body on forecasting and budget implementation. Publications on papers, release and distribution of videos about the civil budget are performed in the presence of financing sources.

7. For the purpose of ensuring availability of information, when forming the civil budget schedules, charts, drawings, schemes and other formats with explanatory records are used.

8. In the civil budget exact contact information for citizens who want to learn more about the budget is specified. Contact information reflects the location information, contact telephone numbers and the working schedule of authorized state body on forecasting and budget implementation, and also references to websites with more detailed information about the budget.

2. Structure and contents of the civil budget

9. The civil budget includes the following Sections:

- introduction;

- general information about the budget;

- income of the republican budget;

- expenses of the republican budget;

- budget investments;

- deficit (surplus) of the republican budget;

- public debt;

- budgets of local government bodies;

- information on possible methods of participation in the budget process.

10. The Section "Introduction" includes:

- determination of the basic concepts and terms used in the civil budget, in form, available to citizens;

- information on the regulatory legal acts of the Kyrgyz Republic regulating the budget process;

- brief summary of the budget system of the republic;

- budget calendar;

- summary of participants of the budget process;

- the main socio-economic indexes of the Kyrgyz Republic provided in dynamics. Socio-economic indexes of the Kyrgyz Republic include information on macroeconomic parameters, such as level of the gross domestic product (further - GDP), GDP per capita, growth rate of GDP, inflation, the level of unemployment, annual average rate of som to US dollar, export and commodity import, and also social and demographic indicators, such as the size of subsistence minimum, the size of the average salary, annual average population size, the analysis of key parameters of the republican budget in comparison with previous years.

11. The Section "General Information about the Budget" includes:

- key parameters of the republican budget, such as total amount of the income, expenses, deficit/budget surplus;

- main objectives and strategic priorities of the public expenditures;

- main directions of the budget policy of the Kyrgyz Republic.

12. In the Section "Income of the Republican Budget" are reflected:

- information on the income of the republican budget for income types, i.e. on tax, non-tax income and official transfers, with the explanation of the reasons of change of budget receipts;

- information on amount and structure of tax and non-tax income of the republican budget in dynamics;

- data on the income according to the indicators given in the list of indicators.

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