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RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of August 1, 2022 No. 438

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 Articles 105, 106 Budget codes of the Kyrgyz Republic, articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve the Procedure for functioning of the Single treasurer account according to appendix.

2. Declare invalid the order of the Government of the Kyrgyz Republic "About approval of the Procedure for functioning of the Single treasurer account" of July 24, 2017 No. 444.

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

Chairman of the Cabinet of Ministers of the Kyrgyz Republic

A. Zhaparov

Appendix

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of August 1, 2022 No. 438

Procedure for functioning of the Single treasurer account

Chapter 1. General provisions

1. This Procedure for functioning of the Single treasurer account (further - the Procedure) determines procedure for the organization and providing with authorized state body by forecasting and budget implementation (further - authorized state body) process of cash execution of budgets of the budget system of the Kyrgyz Republic (further - budgets).

2. Cash servicing of execution of budgets is performed according to the budget legislation, and also regulations of this Procedure and provides accounting of the transactions connected with the organization of process of receipt of funds in budgets and their distribution, operational management by money of the Single treasurer account and also creation of the reporting.

3. Action of this Procedure extends to activities of participants of the budget process when carrying out transactions on cash execution of budgets, accounting and creation of the reporting on execution of budgets.

4. Officials of budgetary institutions bear responsibility for ensuring completeness and timeliness of receipts of resources in the relevant budgets, and also effective use of budgetary funds according to the budget legislation of the Kyrgyz Republic (further - the budget legislation), and also this Procedure.

5. In this Procedure the following concepts and terms are applied:

1) the automated system (further - AS) - complex hardware-software and the hardware intended for automation of the activities connected with ensuring generation, processing, transfer, acceptance and storage of information on cash execution of budgets;

2) the administrator of resources of the budget (further - ARB) - state body or local government body, and also its structural, subordinated division performing one or set of functions on charge, collection, accounting and control of correctness of calculation, completeness and timeliness of payment of tax income, the customs payments levied in accordance with the established procedure by customs authorities of the Kyrgyz Republic according to the customs legislation of the Eurasian Economic Union, non-tax income (resources) of budgets of the budget system of the Kyrgyz Republic;

3) clearing settlement - form of currency circulation in case of which cash flow happens without participation of cash by cash write-off from the bank account of the payer and their transfer for the bank account of the receiver, according to the submitted payment documents, according to the bank law of the Kyrgyz Republic (further - the bank law);

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

5) temporary cash gap - the insufficiency predicted during certain period of the current fiscal year on the Single treasurer account of the money necessary for implementation of the transfers (transfers) from the account;

6) temporarily available funds - the balance in cash on the Single treasurer account formed as result of excess of cash receipts over cash payments for specific date within the current fiscal year;

7) the ledger - the register containing total accounting data of books of accounts of treasury;

8) grossovy settlement system in real time (further - GSRRV) - system of large payments of National Bank of the Kyrgyz Republic;

9) money of budgets - the money in national and foreign currencies accumulated on the Single treasurer account in cash desk of budgetary institutions or on bank accounts in financial credit institutes in the territory of the Kyrgyz Republic and beyond its limits;

10) the Single treasurer account (further - EKS) - the centralized account (set of bank accounts) of authorized state body opened in National Bank of the Kyrgyz Republic (further - National Bank) on which money of budgets of the budget system of the Kyrgyz Republic is accumulated and transactions of state bodies and local government bodies on cash budget implementation of the sector of public administration of the Kyrgyz Republic are reflected;

11) the request for cash expense - the document reflecting the order of the budget organization / structural division of authorized state body / ARB on implementation of account transactions with EKS according to the budget, special, administered and deposit treasurer accounts, money transfer in the Stabilization fund of the Kyrgyz Republic (further - the Stabilization fund), and also on implementation of offsetting or return of excessively paid taxes, compensation and VAT return determined by the tax legislation of the Kyrgyz Republic (further - the tax legislation), mistakenly enlisted payments in the budget, by their transfer to the bank account of the payer or to destination;

12) treasurer servicing - carrying out by authorized state body / territorial subdivisions of transactions of participants of the budget system on cash execution of budgets with their reflection on the corresponding treasurer personal accounts;

13) treasurer personal accounts - the accounts opened for participants of the budget process for implementation of payments and reflection of transactions on cash execution of budgets;

14) cash expense - transaction on cash write-off from EKS for payment of the monetary commitments assumed by the receiver of budgetary funds and subjects to payment for the account of means of budgets according to the budget legislation;

15) the classified receipts - cash receipts, the administrators of resources of the budget grouped in personal accounts whose 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;

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

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

18) the interbank processing center (further - MPTs) - the operator of national settlement system the Elkart payment cards;

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