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.
2. This resolution becomes effective after fifteen days from the date of official publication.
Prime Minister of the Kyrgyz Republic
S. Isakov
Appendix
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).
19. Budgetary appropriations on accomplishment of tasks and functions of the state are provided in the Section "Nation-wide Programs, Actions and Payments" of the bill:
- the leveling and target transfers;
- the stimulating (equity) grants;
- fees in the international organizations;
- interest payment on external and internal debt;
- compensation and value added tax return;
- execution of the judgments;
- fee of banks (payment to commercial banks and financial credit institutes);
- development of the border territories;
- subsidizing of interest rates of commercial banks;
- capital investments;
- actions for liquidation of natural disasters;
- increase in social payments;
- state budget reserve;
- nation-wide expenses - crisis response measures;
- the organizations transferred from the local budget to the republican budget;
- other actions and payments which can arise in course of execution of the budget.
20. Budgetary appropriations are provided on shares and other forms of equity participation of legal entities and issuance of credits to legal entities, rural producers and entrepreneurs according to the Budget code of the Kyrgyz Republic.
21. Budgetary appropriations on increase in social payments are provided in the draft of the republican budget (benefits package) which go to covering of the additional expenses of the budget connected with the expected change of the sizes of the salary fund, grants, food, medicines, pensions and benefits, growth of rates for utilities on implementation of state programs and other actions of the state value, and also grant and the borrowing facilities received from foreign states on particular purposes.
22. During forming of the bill budgetary appropriations on increase in social payments are provided according to forecast data of authorized state body.
23. GRBS/RBS in course of execution of the budget on the budgetary appropriations provided on increase in social payments is constituted by the specified calculations according to the corresponding regulatory legal acts, orders, decisions of special-purpose committee of Jogorku Kenesh of the Kyrgyz Republic and represent to authorized state body.
24. According to the specified calculations provided to authorized state body, GRBS/RBS is drawn up by certificates notifications of change of budgetary appropriations from the funds provided on increase in social payments for their corresponding accounts.
25. Grants and the credits obtained from foreign states and international financial institutions are the funds allocated based on international treaties of the Kyrgyz Republic which shall be used in full for purpose. In case of non-use in the current year of these means in full remaining balance on the end of the year is financing source in new budget year.
26. Budgetary appropriations according to the Section "Nation-wide Programs, Actions and Payments" are created by authorized state body.
27. The budget statement of judicial system of the Kyrgyz Republic is created independently and in coordination with executive and legislature joins in the republican budget according to the Budget code of the Kyrgyz Republic.
28. The Audit Chamber of the Kyrgyz Republic annually creates the budget statement independently for financing of the activities and sends to the Government of the Kyrgyz Republic for provision of the conclusion.
29. The Audit Chamber of the Kyrgyz Republic with the conclusion of the Government of the Kyrgyz Republic sends the budget statement for approval in Jogorku Kenesh of the Kyrgyz Republic for inclusion it in structure of the draft of the republican budget. Forming of the budget statement of Audit Chamber of the Kyrgyz Republic is performed according to the Budget code of the Kyrgyz Republic.
30. Budget statements of judicial system and Audit Chamber of the Kyrgyz Republic are represented to authorized state body till July 20 of the current year for inclusion in the bill.
31. The authorized state body according to the received budget statements includes in the bill budgetary appropriations of organizations of judicial system and Audit Chamber of the Kyrgyz Republic till August 25 of the current fiscal year.
32. Relations between levels of the budget system of the Kyrgyz Republic are reflected in account part of the bill.
33. The relations between levels of the budget system of the Kyrgyz Republic are governed by means of establishment of standard rates of assignment from the nation-wide income and the interbudget transfers.
34. Join in system of the interbudget transfers:
- transfers to local budgets in the form of the leveling transfers and target transfers;
- assignments from the republican budget in budgets of Social fund of the Kyrgyz Republic and Fund of compulsory medical insurance under the Government of the Kyrgyz Republic.
35. Budgetary appropriations on the leveling and target transfers are created by authorized state body.
36. Assignments from the republican budget in budgets of Social fund of the Kyrgyz Republic and Fund of compulsory medical insurance under the Government of the Kyrgyz Republic are provided and financed according to the Budget code of the Kyrgyz Republic and created by authorized state body together with Social fund of the Kyrgyz Republic and Fund of compulsory medical insurance under the Government of the Kyrgyz Republic.
37. Account part of the republican budget joins assignments for implementation of budget investments.
38. Budget investments go for creation and development of infrastructure, creation of innovative system, support of the social sector, ensuring realization of institutional transformations in the sector of public administration by means of investment projects.
39. Budgetary appropriations on implementation of budget investments are created by authorized state body.
40. Budgetary appropriations on interest payment on the credits and loans obtained from foreign states and the international organizations, interest payment on government securities except shares and external borrowings, debt repayment to the population on the indexed amounts are created by authorized state body.
41. The authorized state body creates the bill.
42. The bill contains indicators according to the Budget code of the Kyrgyz Republic.
43. In appendices to the bill indicators of expenses are reflected with allocation of the budget on current expenses, receipts from rendering paid services and the state investments according to Budget classification of the Kyrgyz Republic.
44. Parameters of the budget for the income, expenses, surplus (deficit) of the budget and to sources of covering of deficit are created on structure according to international standards of statistics of public finances in the following procedure:
- cash flows in connection with operating activiies;
- cash receipts from operating activiies;
- tax income;
- the received official transfers;
- non-tax income;
- payments of money from operating activiies;
- compensation of workers;
- purchase of goods and services;
- percent;
- subsidies;
- grants;
- social benefits;
- other expenses;
- net cash inflow from operating activiies;
- cash flows in connection with investments in non-financial assets;
- acquisition of non-financial assets;
- fixed assets;
- strategic inventories;
- values;
- not made assets;
- net cash outflow as a result of investments in non-financial assets;
- surplus/deficit;
- cash flows in connection with transactions on financing;
- net acquisition of financial assets (internal, external);
- net adoption of obligations (internal, external);
- net cash inflow from transactions on financing;
- net change in inventories of money,
where:
net cash inflow from operating activiies = income/cash receipt from operating activities - expenses/payment of money for carrying out operating activiies;
net cash outflow as a result of investments in non-financial assets (NFA) = acquisition of NFA - sale of NFA;
surplus/cash deficit = net cash inflow from operating activiies - net cash outflow as a result of investments in NFA;
net cash inflow from transactions on financing = net adoption of obligations - net acquisition of financial assets;
net change in inventories of money = surplus/cash deficit + net cash inflow from transactions on financing.
The bill includes the following appendices:
- the explanatory note to the bill;
- appendix 1 - expenses on economic classification;
- appendix 2 - the forecast of the consolidated budget of the Kyrgyz Republic;
- appendix 3 - the forecast for the income;
- appendix 3-1 - receipts from rendering paid services;
- appendix 4 - expenses on KFOGU;
- appendix 5 - expenses on departmental classification;
- appendix 6 - expenses on departmental classification by economic classification;
- appendix 7 - the state investments;
- appendices 8, 8-1, 8-2 - the budget of the organizations transferred from the local budget to the republican budget, for the corresponding year;
- appendix 9 - return of budget advances and credits by local government bodies;
- appendix 10 - the sizes of the leveling transfers from the republican budget;
- appendix 11 - budgets of the ministries and departments on program basis.
10. The explanatory note to the bill
45. The explanatory note to the bill consists of the following Sections:
- macroeconomic prospects of development;
- budget revenues;
- account part of the budget;
- budget deficit;
- risks of budget implementation;
- program budgeting.
46. Content of descriptive part of each Section and subsection shall contain the table reflecting indicators in 5 years: two previous years, the current year and two predicted years.
47. The Section "Macroeconomic Prospects of Development" reflects key macroeconomic indicators, such as the nominal gross domestic product (further - GDP), real GDP growth, inflation:
- the expected exposure hazards on GDP growth for 3 forecast years;
- the main macroindicators for the 5-year period (the fact of last year, current period and 3 forecast years):
- GDP nominal level;
- rate of inflation;
- growth of real GDP;
- the analysis of structure of production of GDP for the predicted years.
The Section includes information on impact of macroeconomic assumptions (sensitivity analysis) on expenses and budget receipts.
The Section "Budget Revenues" consists of the following parts:
- the main indicators of revenues in two prior years, for the predicted fiscal year and two next years (the state and republican budgets);
- resource part of the budget;
- risks of non-execution of forecast indicators.
Each parameter for the predicted period reflects ratio to the corresponding nominal GDP, and also growth or reduction of indicators of rather previous period and includes information on assessment of extent of impact of policy of the executive authority on resources of the republican budget in the predicted budget year, data on the missed income owing to provision of new tax preferences with the description of the purposes and reasons for policy for each tax benefit, expected beneficiaries and assessment of the missed income.
Information on revenues of the budget reflects:
- complete amount of resources of the republican budget, including tax, non-tax income and the received official transfers, and also their short analysis for previous year (actual data), for the current year (the specified data) and for the predicted three-year period, by years for the previous and predicted periods;
- assessment of separate sources (one-time receipts) of receipts of the republican budget in the current year and the predicted period;
- risks of non-execution of forecast indicators in the planned budget year.
48. The Section "Account Part of the Budget" is divided by the principle of expense allocation on functional classification. The authorized state body constitutes summary explanatory notes on the supervised GRBS by functional classification.
Each parameter for the predicted period reflects ratio of indicators to the corresponding nominal GDP, and also growth or reduction of rather previous period.
Information on account part contains:
- amount of expenses of the republican budget for previous year (actual data), for the current year (the specified data) and for the predicted three-year period by years (further the 5-year period) by functional classification with assessment of extent of impact of policy of the executive authority;
- data on the expenses directed to servicing of public debt of the Kyrgyz Republic (with representation of expense dynamics for the 5-year period by structural indicators on external and internal debt);
- amount of income/expenses of local budgets for the 5-year period, information on amounts of the leveling transfers and data on the loss of income of local budgets and their compensation;
- amounts of expenses on nation-wide expenses: state programs, actions and payments for the planned period;
- amounts of budget investments with analytics for the 5-year period: The capital investments stimulating grants and the state investments.
49. In the Section "Nation-wide Programs, Actions and Payments" information on impact assessment of the new directions in economy on account part of the republican budget for the forthcoming fiscal year and two next years with the short explanatory description and assessment of extent of impact of the directions of the executive authority on expenses of the republican budget in the predicted budget year is reflected.
The Section "Budget deficit" consists of indicator for the corresponding predicted period, and also sources of financing of budget deficit with breakdown on external and internal financing. The indicator shall reflect ratio to the corresponding nominal GDP, and also growth or reduction of rather previous period.
The Section "Risks of Budget Implementation" reflects all expected risks in the corresponding period of budget implementation according to each constituting Section of the republican budget according to Items 3-5 (the macroeconomic prospects of development, profitable and account parts of the budget). The description of risks according to each Section shall contain the short analysis as reasons for the revealed risks.
The Section "Program Budgeting" within programs/strategies of development for the Kyrgyz Republic reflects process of implementation of program budgeting and contains information on the planned measures for the forthcoming periods.
The list of indicators for forming of the explanatory note to the bill is constituted in form according to appendix 13 to this Procedure.
50. Summary list of the budget (summary list) - the document constituted based on the approved budget and containing quarterly income distribution, expenses of the budget and transactions with assets and liabilities according to budget classification.
51. The summary list is the main directive document for participants of the budget process based on which control of receipt of the income in the budget and allocation of budgetary appropriations from the republican budget is exercised.
52. The summary list according to the income is created by authorized state body based on proposals of administrators of resources of the budget according to the budget legislation of the Kyrgyz Republic, and also the analysis of dynamics of actual receipts for the last periods.
53. The summary list is constituted by profitable and account parts of the budget by economic classification of the income, expenses and classification of transactions with assets and liabilities.
54. In summary list annual planned amounts of budgetary appropriations in the absolute amounts in percentage ratio of every quarter by year in form according to appendix 3 to this Procedure are reflected.
55. Total of the income and expenses of summary list according to Sections shall correspond to the amounts accepted in the approved annual budget and its quarterly distribution.
56. The summary list according to the income is created based on actual receipts for the last period, proposals of administrators of receipts and the tax legislation.
57. Summary list according to the income = the Income + Assets and liabilities + account balances of the Government of the Kyrgyz Republic for the beginning of year.
Income is reflected as follows:
Income = ND + NND + OT,
where:
ND - tax income
NND - non-tax income
FROM - the received official transfers
Assets and liabilities = NFA + FA + About,
where:
NFA - non-financial assets
FA - financial assets
About - obligations
58. In quarterly income distribution the free remaining balance of budgetary funds for the beginning of year directed to covering of planned costs under the annual budget is provided in type of account balances of the Government of the Kyrgyz Republic for the beginning of year.
59. If when balancing quarterly income distribution and expenses of the budget to certain quarters the income exceeds expenses, remaining balance of budgetary funds (excess of the income over expenses) of this quarter shall be directed to covering of expenses of the next quarter.
60. Quarterly breakdown on expenses is made taking into account their specifics and priority (leave during the summer period of employees of educational institutions, preparation for autumn winter period, spring and field works, emergency situations, nation-wide actions, etc.). Quarterly distribution of account part of summary list depends on its revenues and the analysis of dynamics of actual expenses for the last periods.
61. Summary list on expenses = UB + PGI (C) + VD (OS) + GTsB (OS) + CC,
where:
UB - the approved budget of the current year;
PGI (C) - PGI (joint financing);
VD (OS) - external debt (the main amount);
GTsB (OS) - government securities (the main amount);
CC - means of special accounts.
62. The code of expenses included in budget list is the document determining managerial right of GRBS (RBS, PBS) on use of the corresponding budgetary appropriations within year.
63. The summary list affirms the head of authorized state body.
64. Maintaining summary list performs authorized state body by means of modification of indicators of summary list. Change of summary list is performed by authorized state body in connection with adoption of law on introduction of amendments to the law on the republican budget of the Kyrgyz Republic for the next fiscal year and the predicted period.
65. The budget estimate (estimate) - the document determining amount of the income and expenses of budgetary institution according to budget classification with quarterly breakdown.
66. The authorized state body within two working days from the date of approval of summary list brings the approved indicators of summary list to GRBS and RBS.
67. GRBS/RBS based on the finished indicators of summary list is distributed by budgetary appropriations for creation of expense budget according to budgetary funds. According to indicators of summary list constitute profit and loss budgets on receipts for rendering paid services.
68. The constituted estimates provide GRBS/RBS to authorized state body within one month from the date of approval of summary list.
69. Estimates are constituted on each PBS, on their functioning and the held events for departmental, functional classification by economic classification of the income, expenses and classification of transactions with assets and liabilities.
70. Staff lists of organizations with determination of annual amount of the salary fund are attached to expense budgets of GRBS/RBS, and also other calculations by economic classification, if necessary, are constituted summary amounts of staff lists taking into account annual amount of the salary fund.
71. GRBS/RBS represents to authorized state body of the data on the number of employees of budgetary institutions in forms according to appendices 14-16 to this Procedure.
72. The authorized state body checks compliance of the amounts of the assignments from the budget given in estimates with quarterly distribution of summary list. In case of variations from quarterly expense allocation of the budget, and also in case of identification of violations of requirements of the legislation and regulatory legal acts of GRBS/RBS in coordination with authorized state body make necessary corrections to them.
73. To the summary estimate with quarterly breakdown application - packet of estimates on PBS in forms according to appendices with 5 on 8 to this Procedure which code constitutes the summary estimate is developed. Electronic numbering of estimates is put down by the automated system of treasury.
74. The packet of estimates contains estimates of all subordinated divisions of GRBS on each level of functional classification by classification of the income, economic classification of expenses and classification of transactions with assets and liabilities with quarterly breakdown.
75. Budgetary institutions, the companies, the economic organizations and other receivers of budgetary appropriations shall provide expenditure of budgetary funds in strict accordance with amounts and purpose of the assignments provided in expense budgets. The direction of budgetary funds for the actions which are not provided by expense budgets is forbidden.
76. Heads of the budgetary institutions consisting on republican and local budgets, have the right to use the means provided by expense budgets of these organizations for purpose only within quarter assignments taking into account the changes brought in summary list of the budget in the course of budget implementation.
77. The government of the Kyrgyz Republic if it does not lead to changes of the budget parameters approved by the law on the republican budget has the right to bring:
- changes in appendices to the law on the budget within the provided amounts if it does not lead to reduction of revenues of the budget;
- amendments in mutual calculations of the republican budget with budgets of local government bodies it agrees to the regulatory legal acts adopted by relevant organs, and also structural changes, changes of production volumes (works, services), price levels;
- offers on additional financing of urgent actions, necessary for execution, with indication of their sources, before introduction of the bill according to orders, the orders of the Government of the Kyrgyz Republic no more once a month, in coordination with special-purpose committee of Jogorku Kenesh of the Kyrgyz Republic.
78. Changes and additions in approved budgets are made to indicators of the budget of the current year without change of parameters of the budget of the subsequent predicted period.
79. Changes of indicators of the approved budget according to the income and expenses can be accepted by Jogorku Kenesh of the Kyrgyz Republic only in the presence of specific reasonable sources of covering of additional expenses and the loss of income.
80. The report of GRBS on redistribution of budgetary funds and results of redistribution is presented in authorized state body in the reference notification form in forms according to appendices 9-12 to this Procedure, in day of carrying out redistribution of budgetary funds in duplicate. In case of non-presentation of the report on redistribution of budgetary funds and results of redistribution in day of its carrying out measures for violation of financial discipline are taken.
81. The income which is in addition received in course of execution of the budget within fiscal year is additional sources of the budget which include:
- the free remaining balance of budgetary funds formed for the beginning of fiscal year as a result of overfulfillment of the plan of the income or economy on expenses in the expired budget year;
- overfulfillment of the forecast of the income of the current fiscal year in the course of its execution;
- the means released as a result of the economy on expenses of the budget established on the basis of the analysis in connection with offsetting of above-standard inventories of inventory items and remaining balance of means in payment under annual statements when financing budgetary institutions by results of audit of Audit Chamber of the Kyrgyz Republic about results of execution of the republican budget for the corresponding year and others.
Additional receipts in revenues of the republican budget are sources of financing of additional expenses.
82. The authorized state body for the purpose of financing of additional expenses before introduction of amendments to the bill prepares the additional register on expenses of the republican budget of the Kyrgyz Republic for the current fiscal year (further - the additional register) according to decisions of the Government of the Kyrgyz Republic, the decision of special-purpose committee of Jogorku Kenesh of the Kyrgyz Republic and other regulatory legal acts in form according to appendix 4 to this Procedure.
83. GRBS/RBS is represented to authorized state body by the corresponding calculations on additional expenses by economic classification, including on increase in the sizes of the salary fund.
84. When forming the additional register for the purpose of respect for balance of the budget according to the budget legislation of the Kyrgyz Republic the amount of the planned additional expenses shall correspond to amount of the planned additional incomes of the budget current budget year. The balance of the additional register is determined as follows:
Balance = Resources - Expenses.
85. The additional register consists of resource part (financing sources) and account part (additional expenses). Resource part consists from:
In total resources = ND + NND + OT + FA + NFA + About + RIOR + OBS,
where:
ND - tax income;
NND - non-tax income;
FROM - the received official transfers;
FA - financial assets;
NFA - non-financial assets;
About - obligations on GTsB;
RIOR - reserves and expense optimization;
OBS - account balances of the Government of the Kyrgyz Republic.
86. Account part of the additional register consists of the additional requirements grouped in the industry directions.
87. The head of budgetary institution in the procedure established by the law bears responsibility for high-quality forecasting of budgetary funds and means of special accounts.
88. The principle of responsibility of participants of the budget process for violation of the budget legislation is provided by the budget legislation of the Kyrgyz Republic.
89. Control and monitoring of respect for financial discipline by state bodies are provided by the budget legislation of the Kyrgyz Republic and other regulatory legal acts.
to the Procedure for forming of the draft of the republican budget and modification of the republican budget
Form
The request for receipt of budgetary appropriations on _____ year
Code of departmental classification:
Code of functional classification:
(one thousand som.)
|
Code ekon. C. |
Expenditure items on economic classification |
The fact for previous year |
The fact for previous year |
Approved budget |
The specified budget |
Requirement of organization |
Target figure |
variation (8-7) |
variation (8-5) |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
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2111 |
Salary |
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2121 |
Fees in Social fund |
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