ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 24, 2017 No. 444

About approval of the Procedure for functioning of the Single treasurer account

For the purpose of effective management of money of budgets of the budget system of the Kyrgyz Republic, according to Article 105 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 functioning of the Single treasurer account according to appendix.

2. Recognize invalid:

- The order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for accounting, distribution and use of resources of the republican budget" of March 5, 2011 No. 99;

- The order of the Government of the Kyrgyz Republic "About approval of the Regulations on the organization of settlings of Treasury of the Ministry of Finance of the Kyrgyz Republic with organizations of banks of the Kyrgyz Republic" of July 29, 2011 No. 431;

- The order of the Government of the Kyrgyz Republic "About approval of the Temporary instruction about procedure for functioning of the single treasurer account of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic" of August 30, 2012 No. 597;

- The order of the Government of the Kyrgyz Republic "About approval of the Actions plan on the transfer in the medium term of transactions of Social fund of the Kyrgyz Republic to system of Treasury" of September 25, 2012 No. 629;

- The order of the Government of the Kyrgyz Republic "About approval of the Mid-term plan of actions for reforming of management system public finances of the Kyrgyz Republic for 2012-2015" of October 3, 2012 No. 675;

- The order of the Government of the Kyrgyz Republic "About modification and amendments in the Order of the Government of the Kyrgyz Republic "About approval of the Temporary instruction about procedure for functioning of the single treasurer account of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic" of August 30, 2012 No. 597" of February 27, 2013 No. 102;

- The order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic concerning project implementation on upgrade of system of Treasury of GTAC of June 10, 2013 No. 332;

- The order of the Government of the Kyrgyz Republic "About modification of the Order of the Government of the Kyrgyz Republic "About approval of the Regulations on the organization of settlings of Treasury of the Ministry of Finance of the Kyrgyz Republic with organizations of banks of the Kyrgyz Republic" of July 29, 2011 No. 431" of July 20, 2015 No. 508.

3. This Resolution is subject to official publication and becomes effective since January 1, 2017.

Appendix

Approved by the Order of the Government of the Kyrgyz Republic of July 24, 2017, No. 444

Procedure for functioning of the Single treasurer account

1. General provisions

1. This Procedure for functioning of the Single treasurer account (further - the Procedure) establishes procedures of management of authorized state body for forecasting and budget implementation (further - authorized state body) transactions with means on the Single treasurer account and general rules of cash servicing of execution of budgets of the budget system of the Kyrgyz Republic.

2. Cash servicing of execution of budgets of the budget system of the Kyrgyz Republic is performed by authorized state body by means of its territorial subdivisions on the basis of application of treasurer procedures and is directed to implementation and accounting of transactions:

- on cash receipts in the budget and to distribution of the gained income between budgets of the budget system of the Kyrgyz Republic;

- on cash payments from the budget.

3. In this Procedure the following concepts and terms are used:

the automated system (AS) - complex program, hardware-software and the hardware, methods and procedures providing generation, processing, transfer, acceptance, data storage on cash servicing of execution of budgets of the budget system of the Kyrgyz Republic and the automated accounting in system of Treasury;

clearing settlement - form of currency circulation in case of which cash flow happens without participation of cash, by cash write-off from the settlement account of the payer and their transfer on the settlement account of the receiver;

the intra treasurer order (VKP) - the treasurer tool by means of which money transfer (resources) in one territorial subdivision is made;

the ledger - containing total accounting data of Books of accounts of treasury;

the card holder - person authorized by budgetary institution on making of financial transactions with use of payment card of "The receiver of budgetary funds" based on the power of attorney and/or other documents, stipulated by the legislation the Kyrgyz Republic;

The Single Treasurer Account (STA) - the centralized account of authorized state body on which money of budgets of the budget system of the Kyrgyz Republic is accumulated and also transactions of state bodies on cash budget implementation of the sector of public administration of the Kyrgyz Republic are reflected;

money - the means in national and foreign currencies which are on EKS, in cash desk of budgetary institutions or on settlement accounts in bank institutions of the Kyrgyz Republic in the territory of the Kyrgyz Republic and beyond its limits, accumulated in cash and non-cash forms;

the request for offsetting and return - the document reflecting the order of the administrator of resources of the budget or its territorial authority on implementation of offsetting or the return which is excessively paid, mistakenly enlisted payments in the budget by their transfer to the settlement account of the payer or to destination;

the request for offsetting and the tax return - the document reflecting the order of the administrator of resources of the budget on implementation of the offsetting or return of excessively paid taxes determined by article 81 of the Tax Code of the Kyrgyz Republic, and mistakenly enlisted taxes in the budget by their transfer to the settlement account of the taxpayer or to destination;

the request for compensation and VAT return - the document reflecting the order of the administrator of resources of the budget on implementation of return and compensation of the amount of excess of the VAT determined by articles 278 and 279 of the Tax Code of the Kyrgyz Republic by their transfer to the settlement account of the taxpayer or to destination;

the request for VAT return to the diplomatic and equated to them representations - the document reflecting the order of the administrator of resources of the budget on implementation of the VAT return determined by article 281 of the Tax Code of the Kyrgyz Republic by their transfer to the settlement account to diplomatic representations;

the request for cash expense - the document reflecting the order of the budget organization / structural division of authorized state body on implementation of account transactions on budget, special and deposit accounts and also on direct transactions of authorized state body;

initialization - provision to certain person or group of persons of the rights to signing by the digital signature, and also verification process (confirmations) of these rights in attempt of accomplishment of these actions;

maps checks - the paper document created by the terminal, the ATM or other device when carrying out transaction with use of payment card, which is the basis for implementation of calculations for transaction and serving as transaction making confirmation;

cash execution - the organization of execution of budgets of the budget system, management of accounts of budgets and budgetary funds and conducting transactions on their accounting and the reporting;

cash expense - transaction on money transfer from accounts of budgetary institution for payment of the monetary commitments assumed by the receiver of the budgetary funds in accordance with the established procedure and which are subject to payment for the account of means of the government budget;

the classified receipts - the cash receipts grouped in the automated system in personal accounts of territorial authorities of administrators of resources of the budget which accounting is performed it (is classified) by the payment code specified in the payment document according to classification of the income and classification of transactions with assets and liabilities;

converting - transaction on transfer (recalculation) of foreign currency in national currency of the Kyrgyz Republic on the official rate of National Bank of the Kyrgyz Republic (further - National Bank) established on the date of making of this transaction;

the consolidated request - the document containing the aggregated generalized data of the submitted requests for cash expense;

the book of accounts of treasury (BAT) - the register of analytical and synthetic accounting of the profitable and account transactions performed in system of treasury;

multitrip payment processing - repeated procedure for processing of electronic payment documents in case of which their acceptance, the control and execution providing write-off or transfer of means on the accounts opened in National Bank are performed on each payment in the allocated time intervals called by flights;

the intertreasurer order (MKP) - the treasurer tool by means of which money transfer (resources) between territorial subdivisions is made;

number of the card - number containing on magnetic strip of payment card (coded) and allowing to identify her holder when calculating;

the obscure receipts - the cash receipts grouped in the automated system in personal accounts of territorial authorities of administrators of resources of the budget which accounting requires refining in view of absence, partial or wrong specifying of codes and accessory of payments in the payment document;

PIN code - the personal identification code of the holder of payment card authorizing carrying out transaction on the card and used for identification of her holder;

PIN-envelope - the paper containing data on the holder of payment card, and protected PIN code;

payment - execution of monetary commitment with use of cash or transfer process by the payer of non-cash in shape, the stipulated by the legislation Kyrgyz Republic, through payment system of the Kyrgyz Republic;

personalisation - the procedure including assignment to payment card of unique number and mapping and/or record in memory of the microprocessor on magnetic strip of information which turn it into the unique payment instrument;

payment system - the interconnected system of technologies, procedures, rules, payment instruments and money transfer systems providing currency circulation;

the payer - legal entity or physical person at the expense of which money the payment is made;

the receiver - legal entity or physical person for benefit of which money as a result of payment arrives;

direct transactions of authorized state body (direct transactions) - the payments made from accounts of authorized state body (transaction on securities, percent on loans and the foreign credits, subsidies to Social fund of the Kyrgyz Republic, repayment of external debt, the equity/membership fees, compensation of the VAT, placement of free remaining balance of budgetary funds on deposit accounts of commercial banks and others);

payment card of "The receiver of budgetary funds" (PBS Card) - the payment instrument allowing her holder to perform operations on receipt of cash only via terminals with obligatory identification of the card holder;

resources of the republican budget - the assets of the republican budget including remaining balance of budgetary funds for the beginning of year, current incomes of the republican budget, means received from transactions on financial and non-financial assets and transactions on adoption of obligations;

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