ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of August 16, 2017 No. 488

About approval of the Instruction about procedures of authorized state body for forecasting and budget implementation for accounting

According to 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 Instruction about procedures of authorized state body for forecasting and budget implementation for accounting according to appendix.

2. To impose control of execution of this Resolution on department of finance and credit policy of Government office of the Kyrgyz Republic.

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 August 16, 2017 No. 488

The instruction about procedures of authorized state body for forecasting and budget implementation for accounting

1. General provisions

1. This Instruction is developed according to the Budget code of the Kyrgyz Republic and establishes single procedures of accounting, and also regulates structure, procedure for preparation, consolidation and submission of the reporting on execution of budgets of the budget system of the Kyrgyz Republic according to requirements of international standards of statistics of public finances.

2. Budgetary institutions have the right to develop the additional reports which are not provided by this Instruction for internal use in coordination with authorized state body on forecasting and budget implementation (further - authorized state body).

3. For the purposes of this Instruction the terms relating to forming of the reporting on execution of budgets of the budget system of the Kyrgyz Republic are used in that their value in which they are applied in the budget legislation of the Kyrgyz Republic.

2. Procedure for accounting

4. All profitable and account transactions on cash execution of budgets of the budget system of the Kyrgyz Republic are considered in books of accounts of treasury (further - KSK) in national currency of the Kyrgyz Republic (in som and tyyyna) in the automated system. KSK consists of two parts: analytical and synthetic. Analytical part contains details of financial transaction: date of transaction, name, number and date of the payment instrument, activity description. Synthetic part includes the debit, the credit, balance and the corresponding account.

5. Account of transactions on cash execution of budgets of the budget system of the Kyrgyz Republic in KSK is kept on the basis of method of double record, by indicators of Budget classification of the Kyrgyz Republic.

Upon termination of operational day in KSK turnovers in day and remaining balance are removed, and also results of turnovers in month and with the accruing result since the beginning of year are counted.

6. Signing up in KSK is created in the automated system based on source accounting documents (the request for cash expense, the payment order, the bank statement, the intertreasurer and intra treasurer order).

Heads and responsibles of territorial subdivisions of authorized state body (further - territorial subdivision), according to functional obligations bear responsibility for reliability of the data containing in KSK created in the automated system and also for timely and their proper maintaining.

7. Each territorial subdivision and the relevant structural division of authorized state body shall keep the Ledger (appendices 1 and 2).

The ledger contains total accounting data from KSK where the amounts of turnovers in day on the debit and on the credit shall be balanced.

The ledger is kept in the automated system and filled in in the automated mode based on records KSK. Forming of entries in the Ledger is made by means of method of double record with permanent preserving balance sheet balance. The ledger is kept daily, with removal of remaining balance for the beginning of the next day on all KSK.

8. The territorial subdivision and the relevant structural division of authorized state body (further - structural division), for the purpose of accounting of cash execution of budgets of the budget system of the Kyrgyz Republic shall conduct the following KSK in the automated system based on which data the Ledger is constituted:

- KSK "Republican (Unallotted) Resources";

- KSK "Republican (Distributed)";

- KSK "Transactions with Assets and Liabilities (Republican)";

- KSK "Local (Distributed)";

- KSK "Transactions with Assets and Liabilities (Local)";

- KSK "Key Account of Federal Compulsory Health Insurance Fund";

- KSK "Federal Compulsory Health Insurance Fund (Distributed)";

- KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)";

- KSK "Income (Republican and Local)";

- KSK "Income (Federal Compulsory Health Insurance Fund)";

- KSK "Transactions with Assets and Liabilities (Receipts — Republican)";

- KSK "Transactions with Assets and Liabilities (Receipts — Local)";

- KSK "Special Means (Republican — Flowing)";

- KSK "Special Means (Local — Flowing)";

- KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";

- KSK "Transactions with Assets and Liabilities (Special Means Republican)";

- KSK "Transactions with Assets and Liabilities (Special Means Local)";

- KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)";

- KSK "Deposit Accounts (Republican)";

- KSK "Deposit Accounts (Local)";

- KSK "Deposit Accounts (Federal Compulsory Health Insurance Fund)";

- KSK "The Account of the Obscure Amounts — B";

- KSK "The Account of the Obscure Amounts — With";

- KSK "The Translation (ROCK FATE) — B";

- KSK "The Translation (ROCK FATE) — With";

- KSK "The Translation (ROCK CENTRAL COMMITTEE) — B";

- KSK "The Translation (ROCK CENTRAL COMMITTEE) — With";

- KSK "The Translation (TsK-ROK) — B";

- KSK "The Translation (TsK-ROK) — With";

- KSK "Cash Accounts (BU-ROCK) — B";

- KSK "Cash Accounts (BU-ROCK) — With";

- KSK "Cash Accounts (BU-TSK) — B";

- KSK "Cash Accounts (BU-TSK) — With";

- KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

- KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

- KSK "Temporary EKS (TsK-ROK) — B";

- KSK "Temporary EKS (TsK-ROK) — With";

- KSK "The Key Account NBK — B";

- KSK "The Key Account NBK — With";

- KSK "The Translated and Verified Balances — B";

- KSK "The Translated and Verified Balances — With";

- KSK "Reconciliation of Accounts".

Note: The Central Committee - structural division of authorized state body (Central Treasury); ROK - territorial subdivision of authorized state body (department of treasury); NBK - National Bank of the Kyrgyz Republic; BU - budgetary institution, Federal Compulsory Health Insurance Fund - Fund of compulsory medical insurance under the Ministry of Health of the Kyrgyz Republic.

9. KSK in which it is recorded by types of budgets it is necessary to specify: KSK "Local Distributed" - city budget of republican value, city budget of regional value, the district budget, city budget of district value, the budget to ayyl-okmot; KSK "Income" - the republican budget, city budget of republican value, city budget of regional value, the district budget, city budget of district value, the budget to ayyl-okmot.

In the column "Local Unallotted" of the Ledger total data from KSK "Local Unallotted (Key Account of City Budget of Republican Value)", "Local Unallotted (Key Account of City Budget of Regional Value)", "Local Unallotted (Key Account of the District Budget)", "Local Unallotted (Key Account of City Budget of District Value)" and "Local Unallotted (Key Account of the Budget to Ayyl-okmot)" are put down.

10. At the beginning of financial year remaining balance of budgetary funds from KSK "Republican (Unallotted) Resources", by KSK "Local Unallotted", KSK "Key Account of Federal Compulsory Health Insurance Fund", special means (the means considered on special accounts of treasury) from KSK "Special Means (Republican and Local — Flowing)", Federal Compulsory Health Insurance Fund,  KSK "Transactions with assets and liabilities (special means republican and local), Federal Compulsory Health Insurance Fund, the deposit amounts from KSK "Deposit Facilities (Republican and Local)", Federal Compulsory Health Insurance Fund, also remaining balance from KSK "Key Account NBK", KSK "The Translated and Verified Balances" and KSK "Reconciliation of Accounts" formed after closing of KSK at the end of the accounting year is transferred to the Ledger (according to separate Ledgers of territorial subdivisions and the relevant structural division).

11. Standard accounting entries of the profitable and account transactions performed directly by structural division (all postings at the level of structural division).

1) Receipt of direct current incomes through the Single treasurer account (further - EKS):

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Income (Republican)";

Debit of KSK "Income (Republican)";

Credit of KSK "Republican (Unallotted) Resources".

2) Receipt of funds from sale of non-financial and financial assets and adoption of obligations through EKS:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Transactions with Assets and Liabilities (Receipts — Republican)";

Debit of KSK "Transactions with Assets and Liabilities (Receipts — Republican)";

Credit of KSK "Republican (Unallotted) Resources".

3) Receipt of funds on the means transferred from the local budget and from repayment of loans by local budgets:

Debit of KSK "The Translation (TsK-ROK) — B";

Credit of KSK "Republican (Unallotted) Resources".

4) Return of the direct income to taxpayers through EKS:

The credit of KSK "Income (Republican)" (with sign "minus);

Credit of KSK "The Key Account NBK — B".

5) Transfer of the obscure and mistakenly arrived amounts through EKS:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "The Account of the Obscure Amounts — B".

6) Return of mistakenly arrived amounts through EKS:

The credit of KSK "The Account of the Obscure Amounts — B" (with sign "minus);

Credit of KSK "The Key Account NBK — B".

7) Carrying out current expenses through EKS:

Debit of KSK "Republican (Unallotted) Resources";

Credit of KSK "Republican (Distributed)";

Debit of KSK "Republican (Distributed)";

Credit of KSK "The Key Account NBK — B".

8) Carrying out expenses on acquisition of non-financial and financial assets and repayment of obligations through EKS:

Debit of KSK "Republican (Unallotted) Resources";

Credit of KSK "Transactions with Assets and Liabilities (Republican)";

Debit of KSK "Transactions with Assets and Liabilities (Republican)";

Credit of KSK "The Key Account NBK — B".

9) Transfer of transfers to local budgets:

Debit of KSK "Republican (Unallotted) Resources";

Credit of KSK "The Translation (TsK-ROK) — B".

10) Transfer of transfers to Fund of compulsory medical insurance and compensation of the VAT from account part of the republican budget the intertreasurer order:

Debit of KSK "Republican (Unallotted) Resources";

Credit of KSK "Republican (Distributed)";

Debit of KSK "Republican (Distributed)";

Credit of KSK "The Translation (TsK-ROK) — B".

12. Standard accounting entries of the profitable and account transactions performed through territorial subdivisions.

1) Receipt of current incomes through EKS:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Temporary EKS (TsK-ROK) — B";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Income".

2) Receipt of current incomes according to intertreasurer orders:

Debit of KSK "The Translation (ROCK FATE) — B";

Credit of KSK "Income".

3) Receipt from the republican budget of transfers to local budgets:

The debit "the Translation (ROCK CENTRAL COMMITTEE) - B";

Credit of KSK "Local (Unallotted)".

3-1) Receipt of transfers from the republican budget in Fund of compulsory medical insurance under the Ministry of Health of the Kyrgyz Republic:

Debit of KSK "The Translation (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Debit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Credit of KSK "Key Account of Federal Compulsory Health Insurance Fund";

4) Receipt of current incomes according to intra treasurer orders:

Debit of KSK "Republican (Distributed)", KSK "Local (Distributed)", KSK "Federal Compulsory Health Insurance Fund (Distributed)", KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";

Credit of KSK "Income".

5) Return of excessively paid or mistakenly enlisted income:

- through EKS:

The credit of KSK "Income" (with the sign "minus");

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B";

- according to intertreasurer orders:

The credit of KSK "Income" (with the sign "minus");

Credit of KSK "The Translation (ROCK FATE) — B".

6) the Income after distribution on the established procedures is translated by means of intertreasurer and intra treasurer orders:

Debit of KSK "Income";

Credit of KSK "Income of the Republican Budget", KSK "Income of the City Budget", KSK "Income of the District Budget", KSK "Budget Receipts to Ayyl-okmot";

Debit of KSK "Income of the Republican Budget";

The credit "the Translation (ROCK CENTRAL COMMITTEE) - B";

Debit of KSK "The Translation (TsK-ROK) — B";

Credit of KSK "Republican (Unallotted) Resources";

Debit of KSK "Income of the City Budget";

Credit of KSK "Local Unallotted (Key Account of the City Budget)", KSK "The Translation (ROCK FATE) — B";

Debit of KSK "Income of the District Budget";

Credit of KSK "Local Unallotted (Key Account of the District Budget)";

Debit of KSK "Budget Receipts to Ayyl-okmot";

Credit of KSK "Local Unallotted (Key Account of the Budget to Ayyl-okmot)".

6-1) Receipt of current incomes in Fund of compulsory medical insurance under the Ministry of Health of the Kyrgyz Republic:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Debit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Credit of KSK "Key Account of Federal Compulsory Health Insurance Fund".

7) Receipt of the income into special accounts of budgetary institutions:

- through EKS:

Debit of KSK "The Key Account NBK — With";

Credit of KSK "Temporary EKS (TsK-ROK) — With";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

Credit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";

- according to intertreasurer orders:

Debit of KSK "The Translation (ROCK FATE) — With";

Credit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";

- according to intra treasurer orders:

The debit of KSK "Republican (Distributed)", KSK "Transactions with Assets and Liabilities (Republican)", KSK "Local (Distributed)", KSK "Transactions with Assets and Liabilities (Local)", KSK "Federal Compulsory Health Insurance Fund (Distributed)", KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)", KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)", KSK "Transactions with assets and liabilities (special means republican), KSK "Transactions with assets and liabilities (special means local), KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)";

Credit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)".

8) Transfer of the obscure amounts:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Temporary EKS (TsK-ROK) — B";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "The Account of the Obscure Amounts — B";

Debit of KSK "The Key Account NBK — With";

Credit of KSK "Temporary EKS (TsK-ROK) — With";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

Credit of KSK "The Account of the Obscure Amounts — With".

9) Return of mistakenly arrived means through EKS:

The credit of KSK "The Account of the Obscure Amounts — B" (with the sign "minus");

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B";

The credit of KSK "The Account of the Obscure Amounts — With" (with the sign "minus");

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

Debit of KSK "Temporary EKS (TsK-ROK) — With";

Credit of KSK "The Key Account NBK — With".

10) Transfer of the specified amounts of budget receipt:

The credit of KSK "The Account of the Obscure Amounts — B" (with the sign "minus"), "The account of the obscure amounts - With" (with the sign "minus");

Credit of KSK "Income", KSK "Income (Federal Compulsory Health Insurance Fund)", KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)", KSK "Transactions with Assets and Liabilities (Special Means Republican)", KSK "Transactions with Assets and Liabilities (Special Means Local)", KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)".

11) Transfer of mistakenly credited amount the intertreasurer order to destination:

The credit of KSK "The Account of the Obscure Amounts — B" (with the sign "minus");

Credit of KSK "The Translation (ROCK FATE) — B";

The credit "The account of the obscure amounts - With" (with the sign "minus");

The credit "the Translation (ROCK FATE) - With".

12) Receipt of funds from sale of non-financial and financial assets and adoption of obligations through EKS:

- republican budget:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Temporary EKS (TsK-ROK) — B";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Transactions with Assets and Liabilities (Receipts — Republican)";

Debit of KSK "Transactions with Assets and Liabilities (Receipts — Republican)";

Credit of KSK "The Translation (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "The Translation (TsK-ROK) — B";

Credit of KSK "Republican (Unallotted) Resources";

- local budget:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Temporary EKS (TsK-ROK) — B";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Transactions with Assets and Liabilities (Receipts — Local)";

Debit of KSK "Transactions with Assets and Liabilities (Receipts — Local)";

Credit of KSK "Local (Unallotted)".

13) Receipt of funds from sale of non-financial and financial assets and adoption of obligations into special accounts of budgetary institutions through EKS:

Debit of KSK "The Key Account NBK — With";

Credit of KSK "Temporary EKS (TsK-ROK) — With";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

Credit of KSK "Transactions with Assets and Liabilities (Special Means Republican)", KSK "Transactions with Assets and Liabilities (Special Means Local)" of KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)".

14) Carrying out current expenses through EKS:

- republican budget:

Debit of KSK "Republican (Unallotted) Resources";

Credit of KSK "The Translation (TsK-ROK) — B";

Debit of KSK "The Translation (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Republican (Distributed)";

Debit of KSK "Republican (Distributed)";

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B";

- local budget:

Debit of KSK "Local (Unallotted)";

Credit of KSK "Local (Distributed)";

Debit of KSK "Local (Distributed)";

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B";

- budget of Federal Compulsory Health Insurance Fund:

Debit of KSK "Key Account of Federal Compulsory Health Insurance Fund";

Credit of KSK "Federal Compulsory Health Insurance Fund (Distributed)";

Debit of KSK "Federal Compulsory Health Insurance Fund (Distributed)";

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B".

15) Carrying out expenses on acquisition of non-financial and financial assets and repayment of obligations through EKS:

- republican budget:

Debit of KSK "Republican (Unallotted) Resources";

Credit of KSK "The Translation (TsK-ROK) — B";

Debit of KSK "The Translation (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Transactions with Assets and Liabilities (Republican)";

Debit of KSK "Transactions with Assets and Liabilities (Republican)";

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B";

- local budget:

Debit of KSK "Local (Unallotted)";

Credit of KSK "Transactions with Assets and Liabilities (Local)";

Debit of KSK "Transactions with Assets and Liabilities (Local)";

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B".

- budget of Federal Compulsory Health Insurance Fund:

Debit of KSK "Key Account of Federal Compulsory Health Insurance Fund";

Credit of KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)";

Debit of KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)";

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Debit of KSK "Temporary EKS (TsK-ROK) — B";

Credit of KSK "The Key Account NBK — B".

16) Carrying out current expenses according to intertreasurer orders:

The debit of KSK "Republican (Distributed)", KSK "Local (Distributed)", KSK "Federal Compulsory Health Insurance Fund (Distributed)", KSK "Transactions with Assets and Liabilities (Republican)", KSK "Transactions with assets and liabilities (local), KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)";

Credit of KSK "The Translation (ROCK FATE) — B".

17) Money transfer on the means transferred from the local budget and from repayment of loans by local budgets to the republican budget:

Debit of KSK "Local (Unallotted)";

Credit of KSK "The Translation (ROCK CENTRAL COMMITTEE) — B".

18) Return of expenses of the current financial year through EKS:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Temporary EKS (TsK-ROK) — B";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

The debit of KSK "Republican (Distributed)" (with the sign "minus"), KSK "Local (Distributed)" (with the sign "minus"), KSK "Federal Compulsory Health Insurance Fund (Distributed)" (with the sign "minus"), KSK "Transactions with Assets and Liabilities (Republican)" (with the sign "minus"), KSK "Transactions with Assets and Liabilities (Local)" (with the sign "minus"), KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)" (with the sign "minus").

19) Return of expenses of last years through EKS:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Temporary EKS (TsK-ROK) — B";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Income (Relevant Budget)".

20) Carrying out expenses on special means:

- through EKS:

Debit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)", KSK "Transactions with Assets and Liabilities (Special Means Republican)", KSK "Transactions with Assets and Liabilities (Special Means Local)", KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)";

Credit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

Debit of KSK "Temporary EKS (TsK-ROK) — With";

Credit of KSK "The Key Account NBK — With";

- according to intertreasurer orders:

Debit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)", KSK "Transactions with Assets and Liabilities (Special Means Republican)", KSK "Transactions with Assets and Liabilities (Special Means Local)", KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)";

Credit of KSK "The Translation (ROCK FATE) — With".

21) Return of expenses of the current financial year through EKS into special accounts of budgetary institutions:

Debit of KSK "The Key Account NBK — With";

Credit of KSK "Temporary EKS (TsK-ROK) — With";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

The debit of KSK "Special Means (Republican — Flowing)" (with the sign "minus"), KSK "Special Means (Local — Flowing)" (with the sign "minus"), KSK "Special means (Federal Compulsory Health Insurance Fund - flowing) (with the sign "minus"), KSK "Transactions with Assets and Liabilities (Special Means Republican)" (with the sign "minus"), KSK "Transactions with Assets and Liabilities (Special Means Local)" (with the sign "minus"), KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)" (with the sign "minus").

22) Return of expenses of last years through EKS into special accounts of budgetary institutions:

Debit of KSK "The Key Account NBK — With";

Credit of KSK "Temporary EKS (TsK-ROK) — With";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

The credit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special means (Federal Compulsory Health Insurance Fund - flowing).

23) Transfer of cash to card accounts of receivers of budgetary funds:

- according to budgetary funds:

Debit of KSK "Local (Distributed)", "Republican (Distributed)", KSK "Federal Compulsory Health Insurance Fund (Distributed)", KSK "Transactions with Assets and Liabilities (Republican)", KSK "Transactions with Assets and Liabilities (Local)" of KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)";

The credit of KSK "Cash Accounts (BU-ROCK) — B" (debit records are not made);

- on means on special accounts of budgetary institutions:

Debit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)", KSK "Transactions with Assets and Liabilities (Special Means Republican)", KSK "Transactions with Assets and Liabilities (Special Means Local)", KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)";

The credit of KSK "Cash Accounts (BU-ROCK) — With" (debit records are not made).

24) Removal by budgetary institutions of funds from the card account of the receiver of budgetary funds with the subsequent money withdrawal of the Kyrgyz Republic by National Bank with EKS:

- according to budgetary funds:

The debit of KSK "Cash Accounts (BU-TSK) — B" (credit records are not made);

Credit of KSK "The Key Account NBK — B";

- on means on special accounts of budgetary institutions:

The debit of KSK "Cash Accounts (BU-TSK) — With" (credit records are not made);

Credit of KSK "The Key Account NBK — With".

3. Procedure for creation of the summary report of balance of the Ledger

13. The summary report of balance of the Ledger according to the government budget (appendix 3) is constituted for month under report and with the accruing result according to the Ledger and the summary report of balance of the Ledger of territorial subdivisions (appendix 4) and the relevant structural division (appendix 5) in the automated system.

In line of 1 summary report of balance of the Ledger "Republican (Unallotted) Resources":

- on the credit receipts of resources of the republican budget are reflected, including: income of the republican budget, sales proceeds of financial and non-financial assets and receipt from adoption of internal and external obligations;

- on the debit the funds allocated for financing of budgetary institutions from the republican budget, and also on the translation of transfers to other units of the sector of public administration, corresponding to the amount of the credits in the lines 2 and 3 "Republican (distributed)" and "Transactions with assets and liabilities (republican)", except for the amounts of transfers to other units of the sector of public administration are reflected.

In line 2 of the summary report of balance of the Ledger "Republican (Distributed)":

- on the credit the funds allocated from the republican budget for financing of budgetary institutions are shown;

- on the debit - the expenses on them corresponding to the column "At the expense of Budgetary Funds" of the Section "Payments of Money for Carrying Out Operating Activiies" in the performance report of the republican budget.

In line 3 "Transactions with assets and liabilities (republican)":

- on the credit the funds allocated from the republican budget for financing of budgetary institutions are shown;

- on the debit - the expenses on them corresponding to expense amount, made according to the Sections "Cash Flows in Connection with Investments in Non-financial Assets" and "Cash Flows in connection with Transactions on Financing" in the performance report of the republican budget.

In line 4 "Local (distributed)":

- on the credit the funds allocated from the local budget for financing of budgetary institutions are shown;

- on the debit - the expenses on them corresponding to the column "At the expense of Budgetary Funds" of the Section "Payments of Money for Carrying Out Operating Activiies" in the performance report of the local budget.

In line 5 "Transactions with assets and liabilities (local)":

- on the credit the funds allocated from the local budget for financing of budgetary institutions are shown;

- on the debit - the expenses on them corresponding to expense amount, made according to the Sections "Cash Flows in Connection with Investments in Non-financial Assets" and "Cash Flows in connection with Transactions on Financing" in the performance report of the local budget.

In line 6 "Local (unallotted)":

- on the credit the amount of the arrived income (resources) of the local budget and the received official transfers is shown (the leveling transfers, target transfers, budget advances to local authorities of management);

- on the debit - the funds allocated for financing of budgetary institutions from the local budget, corresponding to the amount of the credits in the lines 4 and 5 "Local (distributed)" and "Transactions with assets and liabilities (local)", except for the amounts of transfers to other units of the sector of public administration.

In line 7 "The key account of Federal Compulsory Health Insurance Fund":

- on the credit the amount of the come income (resources) the budget of Federal Compulsory Health Insurance Fund and the received official transfers from other units of the sector of public administration is shown;

- on the debit - the funds allocated for financing of the budgetary institutions consisting on the budget of Federal Compulsory Health Insurance Fund, corresponding to the amount of the credits in the lines 8 and 9 "Federal Compulsory Health Insurance Fund (distributed)" and "Transactions with assets and liabilities (Federal Compulsory Health Insurance Fund)".

In lines 12 and 24 "The account of the obscure amounts" on the credit turnovers of KSK "Obscure (Wrong) Receipts" on budgetary and special funds respectively are shown.

In line 13 "The income (republican and local)" on the credit and the debit the amount of total income of the government budget which shall correspond to the total amount of the Section "Cash Receipt from Operating Activiies" of the performance report of the government budget is shown.

In line 14 "Income (Federal Compulsory Health Insurance Fund)" on the credit and the debit the amount of total income of the budget of Federal Compulsory Health Insurance Fund is shown.

In line 15 "Transactions with assets and liabilities (receipts - All)" are shown the amounts of lines 15.1 and 15.2.

In line 15.1 "" On the credit and the debit the amount of the resources which arrived in the republican budget, corresponding to the amount of receipts according to the Sections "Cash Flows in Connection with Investments in Non-financial Assets" and "Cash Flows in connection with Transactions on Financing" in the performance report of the republican budget is shown to transaction with assets and liabilities (receipts - republican).

In line 15.2 "" On the credit and the debit the amount of the resources which arrived in the local budget, corresponding to the amount of receipts according to the Sections "Cash Flows in Connection with Investments in Non-financial Assets" and "Cash Flows in connection with Transactions on Financing" in the performance report of the local budget is shown to transaction with assets and liabilities (receipts - local).

In line 17 "Special means (republican - All)" are shown the amounts of lines 17.1 and 17.2 respectively.

In line 17.1 "Special means (republican - flowing)" on the credit the amount of the arrived income on special means of the budgetary institutions consisting on the republican budget on the debit - expenses on them is shown. The amounts on the credit and on the debit shall correspond to totals of the Sections "Cash Receipt From Operating Activiies" and "Payments of Money, for Carrying Out Operating Activiies" in the performance report of estimates on special means of the organizations consisting on the republican budget.

In line 17.2 "" On the credit the amount of the arrived resources on special means, and on the debit - expenses is shown to transaction with assets and liabilities (special means republican). The amount on the credit shall correspond to the amount of the resources which arrived according to the Section "Cash Flows in Connection with Investments in Non-financial Assets" and "Cash Flows in connection with Transactions on Financing", on the debit - shall correspond to expense amount, made according to the specified Sections of the performance report of estimates on special means of the organizations consisting on the republican budget.

In line 18 "Special means (Federal Compulsory Health Insurance Fund - All)" are shown the amounts of lines 18.1 and 18.2 respectively.

In line 18.1 "Special means (Federal Compulsory Health Insurance Fund - flowing)" on the credit the financing amount from the budget of Federal Compulsory Health Insurance Fund and the arrived income for special means of the budgetary institutions consisting on the budget of Federal Compulsory Health Insurance Fund for the debit - expenses on them is shown. The amounts on the credit and the debit shall correspond to totals of the Sections "Cash Receipt From Operating Activiies" and "Payments of Money, for Carrying Out Operating Activiies" in the performance report of estimates on special means of the organizations consisting on the budget of Federal Compulsory Health Insurance Fund.

In line 18.2 "Transactions with assets and liabilities (special means of Federal Compulsory Health Insurance Fund)" on the credit the amount of the arrived resources on special means, and on the debit - expenses is shown. The amount on the credit shall correspond to the amount of the resources which arrived according to the Section "Cash Flows in Connection with Investments in Non-financial Assets" and "Cash Flows in connection with Transactions on Financing", on the debit - shall correspond to expense amount, made according to the specified Sections of the performance report of estimates on special means of the organizations consisting on the budget of Federal Compulsory Health Insurance Fund.

In lines 19 and 20 "(Republican) deposit accounts" the deposit amounts of the budgetary institutions consisting on the republican budget are shown.

In line 21 "Deposit accounts of Federal Compulsory Health Insurance Fund" the deposit amounts of the budgetary institutions consisting on the budget of Federal Compulsory Health Insurance Fund are shown.

In line 22 "Special means (local - All)" are shown the amounts of lines 22.1 and 22.2 respectively.

In line 22.1 "Special means (local - flowing)" on the credit the amount of the arrived income on special means of the budgetary institutions consisting on the local budget on the debit - expenses on them is shown. The amounts on the credit and the debit shall correspond to totals of the Sections "Cash Receipt From Operating Activiies" and "Payments of Money for Carrying Out Operating Activiies" in the performance report of estimates on special means of the organizations consisting on the local budget.

In line 22.2 "" On the credit the amount of the arrived resources on special means, and on the debit - expenses is shown to transaction with assets and liabilities (special means local). The amount on the credit shall correspond to the amount of the resources which arrived according to the Section "Cash Flows in Connection with Investments in Non-financial Assets" and "Cash Flows in connection with Transactions on Financing", on the debit - shall correspond to expense amount, made according to the specified Sections of the performance report of estimates on special means of the organizations consisting on the local budget.

In line 23 "(Local) deposit accounts" the deposit amounts of the budgetary institutions consisting on the local budget are shown.

In part III turnovers of technical accounts are shown:

- KSK "The Translation (ROCK FATE) — B";

- KSK "The Translation (ROCK FATE) — With";

- KSK "The Translation (ROCK CENTRAL COMMITTEE) — B";

- KSK "The Translation (ROCK CENTRAL COMMITTEE) — With";

- KSK "The Translation (TsK-ROK) — B";

- KSK "The Translation (TsK-ROK) — With";

- KSK "Cash Accounts (BU-ROCK) — B";

- KSK "Cash Accounts (BU-ROCK) — With";

- KSK "Cash Accounts (BU-TSK) — B";

- KSK "Cash Accounts (BU-TSK) — With";

- KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

- KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

- KSK "Temporary EKS (TsK-ROK) — B";

- KSK "Temporary EKS (TsK-ROK) — With";

- KSK "Investment of funds";

- KSK "Electronic payments";

In the summary report of balance of the Ledger according to the government budget:

- KSK "Investment of funds" - are considered temporarily available funds of budgets of the budget system placed in commercial banks which are subject to return before completion of the current fiscal year;

- KSK "Electronic payments" - are considered the receipts of budgets of the budget system through the State electronic payment system which are subject to accounting from the moment of transfer on EKS.

In the summary report of balance of the Ledger according to the government budget at the end of the accounting year, after closing of accounts, the ending balance sheet on the above-stated technical accounts is dropped on KSK "The Translated and Verified Balances" and KSK "Reconciliation of Accounts". Thus, after closing of accounts in the summary report of balance of the Ledger on the government budget the ending balance sheet on technical accounts is reflected only on KSK "Key Account NBK" which is transferred as the opening balance sheet of the following financial year.

Data of performance reports state (republican and local) the budget and the budget of Federal Compulsory Health Insurance Fund shall correspond to data KSK and the summary report of balance of the Ledger according to the government budget (except for means of the state investments into parts of external financing and means of the budgetary institutions located outside the Kyrgyz Republic, and also means determined in exceptional cases by the decision of the President and the Cabinet of Ministers for elimination of the situations menacing to political, economic, ecological and social stability of the Kyrgyz Republic).

4. Procedure for creation of the periodic reporting on execution of budgets of the budget system of the Kyrgyz Republic

14. The territorial subdivision and the relevant structural division constitute the following periodic (monthly, quarter and annual) reports according to developed forms:

- Summary reports of balance of the Ledger for month under report and since the beginning of year;

- Performance report of the government budget (appendix 6);

- Performance report of the republican budget (budget of Federal Compulsory Health Insurance Fund) (appendix 7);

- Performance report of the local budget (appendix 8);

- The performance report of estimates on special means of the budgetary institutions consisting on the republican (local) budget (the budget of Federal Compulsory Health Insurance Fund) (appendix 9).

Periodic reports of territorial subdivisions and the relevant structural division of authorized state body on execution state (republican and local) the budget, the budget of Federal Compulsory Health Insurance Fund are created in the automated system of treasury and data KSK are the single source for creation of reports of treasury. Also the performance report of the government budget joins transactions on means of the budgetary institutions located outside the Kyrgyz Republic, and the state investments into parts of external financing which are made out of the automated system.

15. In case of creation of the performance report of revenues of republican and local budgets the territorial subdivision shall perform sverochny procedures.

The reconciliation of reporting data of territorial subdivision with reporting data of tax authorities is carried out monthly. By results of reconciliation the reconciliation statement which is signed by the head of tax authority of this territory, the head and the contractor of territorial subdivision (appendix 10) is drawn up.

The reconciliation of reporting data of territorial subdivision with reporting data of customs authorities is carried out monthly. By results of reconciliation the reconciliation statement which is signed by the chief of customs authority, the head and the contractor of territorial subdivision (appendix 11) is drawn up.

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