RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of April 29, 2022 No. 233

About other means accumulated on special accounts

According to the subitem "z" of Item 3 of part 8 of Article 105 of the Budget code 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:

1) the Procedure for determination, transfer and expenditure of other means accumulated on special accounts according to appendix 1;

2) the List of other means accumulated on special accounts according to appendix 2.

2. To the Ministry of Finance of the Kyrgyz Republic to lower amounts of budgetary appropriations of state bodies at the expense of other means accumulated on special accounts, no more than 30 percent.

3. Bring in the order of the Government of the Kyrgyz Republic "About means of the budgetary institutions accumulated on special and deposit accounts in system of the single treasurer account" of September 29, 2017 No. 626 the following changes:

in the Regulations on means of the budgetary institutions accumulated on special accounts in system of the single treasurer account, approved by the specified resolution:

Item 10 to add 1) with subitems "zh" and "z" of the following content:

"g) assignments from the means returned in the republican budget on account of repayment of budget credits;

h) other means determined by the Cabinet of Ministers of the Kyrgyz Republic.";

To add 2) with Item 13-1 of the following content:

"13-1. Other means determined by the Cabinet of Ministers of the Kyrgyz Republic are enlisted according to the Procedure and the List of other means accumulated on special accounts.".

4. This resolution becomes effective from the date of signing and is subject to official publication.

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of April 29, 2022 No. 233

Procedure for determination, transfer and expenditure of other means accumulated on special accounts

1. General provisions

1. This Procedure establishes the basic principles and the procedure of determination, transfer and expenditure of other means accumulated on special accounts of organizations at the expense of non-tax income.

2. Other means is the non-tax income provided in the List of other means accumulated on special accounts (further - the List), in the established amounts.

Charges, lease revenues of state-owned property, duty, assignment, the paid works and services which are not falling under the Unified register of the state services, administrative penalties and other non-tax income can be sources of other means.

3. Action of regulations of the Regulations on means of the budgetary institutions accumulated on special accounts in system of the single treasurer account approved by the order of the Government of the Kyrgyz Republic of September 29, 2017 No. 626, regarding procedure for expenditure does not extend to other means.

2. Procedure for forming of the List

4. The main criteria of inclusion of sources of non-tax income in the List are:

1) the source of other means is provided in the legislation of the Kyrgyz Republic;

2) the source of other means is assigned to this department in the Register (list) of sources of receipts in the budget for administrators of resources;

3) availability of the stimulating factor in increase in receipts;

4) replacement of budgetary appropriations no more than 30 percent;

5) balance and solidarity, i.e. part from the charges, property incomes, penalties and penalties provided as other means, in addition to transfer into special accounts shall be reflected in budget revenues in the accumulative account.

5. Sources of other means are subdivided into two categories:

1) sources of other means of the organizations performing non-market activities, i.e. implementation of the regulating functions by means of tariff policy to which charges, duties, lease revenues of property, contribution from subordinated organizations to central office, other non-tax income belong;

2) sources of other means of the organizations performing market activities, i.e. performance of works and rendering services on market conditions.

6. Forming of the List consists of the following stages:

1) determination of source of other funds for source compliance to the criteria specified in Item 5 of this Procedure;

2) determination of percent of transfer into the special account;

3) splitting of means in system of treasury;

4) determination of expenditure items;

5) reporting.

7. Modification of the List is developed by authorized state body on forecasting and budget implementation (further - authorized body).

Materials necessary for consideration of question of inclusion in the List of other sources:

- reasons for need of inclusion of appropriate source of non-tax income in the List, with indication of the regulatory legal acts determining this source of non-tax income;

- calculations of receipts for each source in dynamics.

3. Procedure for transfer

8. Sources of other means of the organizations performing non-market activities are enlisted into the special account of organization of no more than 100 percent from the salary fund provided by the law on the republican budget or the decision of the local kenesh.

The interest rate of non-tax income as other means is determined by the following formula:

,

where:

IS - other means, i.e. splitting of non-tax income as a percentage;

ND - source of non-tax income;

PHOT - the salary fund;

.

Following the results of year the means exceeding actual receipts of the income on the special account more than 100 percent from salary fund are listed in budget receipt.

Each source of non-tax income is considered separately and when calculating all sources are considered.

The organizations performing non-market activities shall provide growth of actual receipts of sources of non-tax income at least 105 percent in comparison with previous year.

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