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The document ceased to be valid since  January 28, 2022 according to Item 2 of the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of December 24, 2021 No. 349

ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of December 30, 2017 No. 854

About budgeting on program basis

For the purpose of high-quality and timely forming of projects of Medium-term strategy of budgeted expenses within forming of the Main directions of fiscal policy of the Kyrgyz Republic, and also budgets on program basis for the next fiscal year and the predicted period which are part of the republican budget according to Articles 82, of 84, of 85, 86 and 87 Budget codes 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 procedure for forming, consideration and execution of medium-term strategy of budgeted expenses according to appendix 1;

- The instruction about procedure for forming, consideration and execution of budgets on program basis according to appendix 2;

- The instruction about procedure for determination of indicators of effectiveness of the budget programs and measures according to appendix 3.

2. This Resolution is subject to official publication and becomes effective since January 1, 2018.

Prime Minister of the Kyrgyz Republic

S. Isakov

Appendix 1

Approved by the Order of the Government of the Kyrgyz Republic of December 30, 2017 No. 854

The instruction about procedure for forming, consideration and execution of medium-term strategy of budgeted expenses

1. General provisions

1. Projects of medium-term strategy of budgeted expenses (further - SSBR) are created by the main managers of budgetary funds (further - the main managers). The list of the main managers creating SSBR is determined by the decision of the Government of the Kyrgyz Republic (further - the Government).

2. SSBR is subject to annual updating and refining.

3. Preparation and consideration of the SSBR project is performed according to the schedule provided in table 1.

Table 1

Schedule of annual cycle of forming of SSBR


payment order

Stages

Responsible bodies

Terms

1

Introduction of the draft of the schedule and its approval by the decision of the Government

UGO, Sotsfond, Federal Compulsory Health Insurance Fund, Government

Till February 1

2

Process of preparation by the main managers of the SSBR project

Main managers

Till April 15

3

The publication of the SSBR project on the official website of the main manager and the notification about carrying out public hearings

Main managers

Till April 15

4

Carrying out public hearings on the SSBR project

Main managers

Till April 25

5

Submission of the SSBR project to UGO

Main managers

Till May 1

6

Discussion and coordination of financial parameters of the SSBR project

Main managers, UGO

Till May 10

7

Generalization of introduced drafts SSBR for inclusion in the draft document "The Main Directions of Fiscal Policy for the Medium-term Period" (further - ONFP)

HUGO

Till May 15

8

Submission of the draft document ONFP and materials on the available disagreements in Council of the Government of the Kyrgyz Republic for fiscal and investment policy (further - Council of the Government)

HUGO

Till May 20

9

Consideration of the draft document ONFP and elimination of disagreements on target figures

Council of the Government

Till June 1

10

Completion of the draft document ONFP following the results of elimination of disagreements and representation for consideration of the Government

UGO, main managers

Till June 5

11

Approval of the document ONFP Order of the Government

Government

Till July 1

12

Publication of ONFP on the UGO official website

HUGO

Till July 5

4. The basic concepts and terms used in this Instruction:

the budget measure - the component of the budget program representing types of activity (actions, projects, constantly carried out functions, regular purchases) directly promoting implementation of the budget program;

the budget program - package of measures, the industry/sectoral development programs and programs of social and economic development of the territories directed to realization;

effectiveness indicators - the indicators characterizing extent of achievement of the planned results or specific condition of sector/industry. Indicators of effectiveness are used as reference points on goal achievement of sector/industry or as criteria for evaluation of activities of the main manager;

strategic objective - specific condition of sector/industry which achievement is desirable from the public point of view;

target figures - limiting indicator of budgetary funds based on which forming of expenses of budgetary institutions is performed;

program structure - the list of the budget programs and the budget measures constituting them.

2. Organization of process

5. The main managers create the working group of number of representatives of operating, strategic, economic and financial units and the subordinated organizations (further - working group). The working group is headed by the secretary of state. In state bodies in which the position of the secretary of state is not founded the working group is headed by heads of offices of these state bodies. The main manager till March 20 sends to authorized state body the copy of the departmental act of creation of working group, and also contact information of the responsible performing interaction with authorized state body.

6. The SSBR projects including the project of structure of the budget programs and measures, the budget programs by financing sources the description of the budget measures, cost of the budget programs and measures by economic classification by budgetary funds for the next fiscal year, cost of the budget programs and measures by economic classification by the means accumulated on special accounts for the next fiscal year are created in forms according to to appendices 1 - 4-1  and 4-2 and 5   to this Instruction.

7. If several main managers are involved in management and realization of policy, interdepartmental working groups in coordination with UGO are created. The working group performs the following functions:

1) coordination and organization of work on forming/updating of the SSBR project;

2) discussion of key questions, decision making on priorities in distribution of budgeted expenses, the formulation of the budget programs and measures, determination of their cost, matching of indicators of effectiveness, preparation and submission of the SSBR project to UGO.

8. Activities of working group are performed according to the following working schedule:

Stage

Actions

Terms

1. Initiation of process of preparation of the SSBR project

(1. 1) Approval by the departmental act of structure of the working group. Appointment of the employee responsible for interaction with UGO concerning preparation of the SSBR project

Till March 18

(1. 2) the Direction in UGO of the copy of the departmental act of creation of working group, and also contact information of the responsible performing contact with UGO concerning preparation of the SSBR project

Till March 20

(1. 3) Holding one or several meetings of working group on discussion of the main directions of industry policy, to determination of the budget programs of the SSBR project

Till March 25

2. Process of development of SSBR

(2. 1) Determination by specialized departments and subordinated organizations of the budget measures, preparation of their description and financial calculations to them (in form according to appendix 3 to this Instruction)

Till March 30

(2. 2) Representation by specialized departments and subordinated organizations of descriptive part and financial calculations on the budget measures (in form according to appendices 3 and 5   to this Instruction) for discussion at meeting of working group

Till April 5

(2. 3) Development by specialized departments and subordinated organizations of offers on effectiveness indicators for the budget programs and measures

Till April 10

(2. 4) Discussion and coordination of the budget programs and measures, their indicators of effectiveness at meetings of working group, with participation of representatives of Public council (in the presence)

Till April 15

(2. 5) Forming of the explanatory note in form according to appendix 5 and filling of tables in form according to appendices 1 - 4-1 and 4-2   to this Instruction

Till April 20

(2. 6) Public discussion of the SSBR project and evaluating priority

Till April 27

(2. 7) Completion of the SSBR project taking into account notes and offers following the results of carrying out public hearings on the SSBR project

Till April 28

(2. 8) Approval of the SSBR project by the head of the main manager

Till April 30

(2. 9) Submission of the SSBR project to UGO

Till May 1

9. The SSBR project is approved by the head of the main manager before submission to UGO. For sectors/industries in which management and realization of policy several main managers are involved the SSBR project is approved by signatures of the heads entering them the main managers.

10. The SSBR project is submitted in authorized state body till May 1 of the current year on paper and electronic carriers in the state and official languages. The electronic document formats for filling are provided by authorized state body. Change of formatting and fonts of spreadsheets in case of their filling is not allowed.

11. The document package on the SSBR project is created and it is represented in UGO according to appendix 6 to this Instruction.

3. Resource basis of SSBR

12. Resource basis of forming of the SSBR project are the target figures determined by ONFP of the previous budget cycle.

13. Total amount of expenses according to the budget programs provided in the SSBR project shall correspond to target figure on the main manager, taking into account the structural changes which happened from the moment of approval of target figures. In case of forming of the SSBR project jointly by several main managers, the total amount of expenses according to the budget programs provided in the SSBR project shall correspond to the total amount of target figures on the main managers creating the SSBR project taking into account the structural changes which happened from the moment of approval of target figures.

14. The budget programs / measures requiring the urgent financing which is beyond target figures are represented in the form of the description of the budget program / measure in the form of the stand-alone program to the SSBR project. At the same time the total amount of required additional financing shall not exceed 5 percent from the amount of target figure on the main manager.

15. For reflection of the priorities planned to realization in case of receipt of additional assignments, the budget programs / measures connected with realization of priorities of the national strategic/program document and/or sectoral/industry strategic and program documents are reflected in the SSBR project with the zero amount of financing if on them budget financing is not provided.

16. In the presence of non-budgetary sources of financing of programs (means of partners in development, private investments, means of local budgets) the above-stated means are specified separately.

17. Following the results of meeting of Council of the Government of the Kyrgyz Republic for consideration of ONFP the main managers in three-day time adjust the SSBR projects according to the decision of Council of the Government and represent to UGO.

4. Format and procedure for preparation of the SSBR project

18. Process of forming of the SSBR project consists of the following steps:

1) description of sector/industry;

2) determination of strategic objective;

3) determination of tasks;

4) formulation of the budget programs;

5) description of the budget measures;

6) cost determination of the budget programs and measures;

7) determination of indicators of effectiveness;

8) analysis of financing.

19. Each step of process of forming of the SSBR project is followed by the description. Requirements to content and the description of Sections SSBR are stated in annex 5 to this Instruction.

§ Step 1. Description of sector/industry

20. Process of project development of SSBR begins with the description of the sector which the main manager treats. The standard format of the explanatory note to the SSBR project is given in appendix 5 to this Instruction.

21. The main requirements to the description of sector/industry are:

1) description of sector/industry;

2) determination of the main components of sector/industry;

3) the description of role and scales of sector/industry in sustainable development of the country;

4) the description of features and condition of sector/industry at the time of forming of the SSBR project with reduction of short statistics for the last accounting period and the short analysis, with indication of the main problem points;

5) role and influence of the main manager developing the SSBR project on carrying out policy of sector/industry;

6) transfer of other main managers participating in management and development of sector/industry with the description of distribution of their obligations and responsibility.

22. The description of sector/industry is submitted in the explanatory note to SSBR in form according to appendix 5 to this Instruction.

§ Step 2. Determination of strategic objective

23. Determination of strategic objective of the sector is step 2 processes of forming of the SSBR project. In cases when the main manager of budgetary funds does not belong to the specific sector, strategic objective of the organization is formulated.

24. The following requirements are imposed to the formulation of strategic objectives:

1) compliance to priorities of the national strategic/program document and/or sectoral strategic/program documents;

2) forming of the purpose taking into account priorities of sustainable development (reducing poverty, efficiency of use of land and water resources, energy-saving technologies, the population life quality level, level of environmental pollution, level of culture and responsibility for preserving the environment, etc.);

3) clearness, concreteness and brevity of the formulation;

4) approachibility and measurability;

5) reflection of the public importance / benefit from activities of the main manager to society;

6) orientation on achievement of specific result, but not on process.

25. The formulation of strategic objective shall be clear and shall not contain:

1) the special terms complicating her understanding persons which do not have professional knowledge in the field of activity connected with realization of this purpose;

2) terms, concepts and expressions which allow any or ambiguous interpretation;

3) instructions on other purposes, tasks, effects or results which are consequences of achievement of the most strategic objective;

4) descriptions of means and methods of achievement of strategic objective.

26. Strategic objective of sector/industry is made to the section "Strategic objective" of descriptive part of SSBR in form according to appendix 5 to this Instruction.

§ Step 3. Determination of tasks

27. Determination of tasks is step 3 processes of forming of the SSBR project. Strategic tasks shall correspond to priorities of sustainable development, reflecting the main priority activities on achievement of strategic objective. Strategic tasks are basis for determination of the budget programs.

28. The following requirements are imposed to the formulation of tasks:

1) task orientation on achievement of strategic objective;

2) complexity when the solution of each task is necessary and sufficient condition for achievement of strategic objective;

3) limitation of quantity of tasks;

4) brevity and clearness of the formulation.

29. Problem definition, aimed at providing activities of the main manager, at increase in budgetary appropriations is not allowed.

30. The formulated tasks are presented in the form of the list of tasks in the Section "Tasks" in form according to appendix 5 to this Instruction.

§ Step 4. Formulation of the budget programs

31. The formulation of the budget programs is step 4 processes of forming of the SSBR project. The interconnected activities of the main manager are grouped in drafts of the budget programs according to the tasks of sector/industry or the main manager uniting them.

32. The budget program shall be directed to goal achievement which is formulated accurately and laconically, is the specific, achievable, measurable, oriented to the external consumer services of the sector/industry directed to achievement of result. The formulation of the purpose shall not contain the special terms complicating her understanding persons which do not have professional knowledge in the field of activity connected with realization of the purpose.

33. For each draft of the budget program the expected result which is formulated briefly, clear, with indication of value of planned target in the medium-term or long-term period is determined. One program is directed to achievement of one measurable socially important result.

34. The following requirements are imposed to the formulation of the budget programs:

1) compliance to priorities of state policy in sector/industry and accurate interrelation with the national strategic/program document and/or sectoral strategic/program documents;

2) orientation of the budget program on the solution of one of the tasks of the sector/main thing of the manager realized by one or more budget programs;

3) brevity of the name of the budget programs with reflection of the main activities of the main manager within accomplishment of tasks;

4) justification of number of the budget programs;

5) stability of program structure in time. New budget programs / measures join in coordination with authorized state body;

6) activities for carrying out reforms and investment projects are reflected in the form of the budget measure within the budget programs;

7) financing or growth in volumes of financing is not the program.

35. In case of the formulation of the budget programs structural, territorial and subordinated subdivisions of the main manager are grouped in activities with distribution of responsibility for implementation of this or that budget program.

36. In the program budget of the main manager the standard program "Planning, Management and Administration" covering functions of divisions which expenses it is difficult to distribute according to the main budget programs is reflected. Implementation of this program makes the coordinating and organizational impact on implementation of other programs.

37. Treat the budget program "Planning, Management and Administration": the top management of the main manager; financial service; divisions responsible for implementation of monitoring and control; human resources management; divisions of international cooperation; legal service; internal audit; services for public relations, press secretaries, etc. Reference is not allowed to this program of all expenses performed by central office of the main manager. For the budget program "Planning, Management and Administration" the standard list of the budget measures according to Item 45 of step of the 5th this Instruction is provided.

38. The budget program "Planning, Management and Administration" is specified to the first in the list and has code 001.

39. The formulated budget programs are made to the section "Budget Programs" in the form given in appendix 5 to this Instruction and also to the table "Structure of the Budget Programs Also Died SSBR" in the form given in appendix 1 to this Instruction. When filling the table it is necessary to specify the codes of the budget programs corresponding to codes of program budget classification in the special column.

40. In case of considerable change of program structure of the created SSBR project in comparison with the program structure provided to the previous cycle of forming of the budget reasons for the made changes are represented.

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