RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of August 1, 2022 No. 436

About monitoring and efficiency evaluation of the budget programs

For the purpose of ensuring the approved and single process of the monitoring and assessment of the budget programs and measures performed by the main managers of budgetary funds and authorized state bodies, increases in efficiency of planning and implementation of the budget programs and measures according to Article 87 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 carrying out monitoring of the budget programs and submission of reports on achievement of indicators of effectiveness of the budget programs and measures according to appendix 1;

2) the Evaluation procedure of efficiency of the budget programs and measures according to appendix 2.

2. To state bodies and local government bodies (in coordination) when implementing monitoring and assessment of the budget programs and measures, submission of the reporting on their results to be guided by the Procedures specified in Item 1 of this resolution.

3. Declare invalid the order of the Government of the Kyrgyz Republic "About monitoring and efficiency evaluation of the budget programs" of January 28, 2019 No. 17.

4. This resolution becomes effective after ten days from the date of official publication.

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of August 1, 2022 No. 436

Procedure for carrying out monitoring of the budget programs and submission of reports on achievement of indicators of effectiveness of the budget programs and measures

Chapter 1. General provisions

1. This Procedure regulates process of forming and submission of reports on achievement of indicators of effectiveness on the budget programs and measures (further - the report on achievement of indicators of effectiveness) the main managers (managers) of budgetary funds (further - GRBS), and also carrying out monitoring of execution of the budget programs / measures and assessment of their efficiency.

2. The purpose of application of this Procedure is ensuring the approved and single process of the monitoring and assessment of the budget programs and measures performed by the main managers of budgetary funds and authorized state bodies for increase in efficiency of planning and implementation of the budget programs and measures.

3. The principles of monitoring and efficiency evaluation of the budget programs are:

1) efficiency and effectiveness, means carrying out monitoring and efficiency evaluation, for the purpose of increase in social and economic effect of implementable budget programs and achievement of the planned purposes of state policy;

2) uniformity, means application of single approach when monitoring achievement of indicators of effectiveness of the budget programs and measures, including application of single formats;

3) responsibility, means that all officials involved in monitoring bear responsibility for observance of the requirements provided by this Procedure;

4) transparency and accountability which mean that results of monitoring and efficiency evaluation of the budget programs and measures are open information are placed on the GRBS web resources. Representatives of civil society, scientific and expert community, in coordination, participate in carrying out monitoring and efficiency evaluation of the budget programs and measures.

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

1) the administrator of the budget program - the official of GRBS bearing responsibility for coordinating of planning process and implementation of the budget program;

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

3) the budget program - complex of the interconnected measures directed to achievement of the results connected with the Purposes of national strategy and/or strategic/program documents of development, and/or the functions of the state management / local self-government provided with means from budgets of the budget system of the Kyrgyz Republic. The budget program is directed to accomplishment of one of sector tasks;

4) group of monitoring - the group of two or more specialists of GRBS for implementation of monitoring of execution of the budget programs and measures determined by the order GRBS;

5) 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 GRBS;

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

7) logical matrix of implementation of the budget program - the document containing information on implementation plans of the budget program and reflecting information on intermediate indicator values of effectiveness of the budget program and the budget measures entering it, and also the expected results of actions;

8) monitoring of execution of the budget programs - the instrument of periodic determination of current status of implementation of the budget program, the analytical research directed to quantitative and high-quality determination of extent of achievement of the planned effectiveness indicators, determination of efficiency of the budget measures and effectiveness of actions;

9) the passport of the budget program is the document determining the purpose, activities of executives in charge, productive indicators and other characteristics of the budget program including the amount of means directed to goal achievement of the program. The passport of the budget program is created on budget planning stage, but affirms after approval of the relevant budget;

10) program structure - the list of the budget programs and the budget measures constituting them;

11) authorized state body on forecasting and budget implementation (further - authorized state body) - the central executive body authorized by the Cabinet of Ministers of the Kyrgyz Republic on implementation of development of state policy, coordination regulation and accomplishment of executive functions in the budget and financial spheres.

Chapter 2. Carrying out monitoring of course of execution of the budget programs

5. GRBS at least once a half-year carries out departmental monitoring of the course of implementation of the budget programs / measures and submits reports on monitoring and achievement of indicators of effectiveness in authorized state body in the terms established by this Procedure.

6. Object of monitoring are values (planned and actual) indicators of effectiveness of the budget programs and measures, the course of implementation of actions, data on financial provision of implementation of the budget program, data of the corresponding reports.

7. Process of monitoring of implementation of the budget programs / measures includes:

1) the analysis of the actual execution of the budget program in general and on each budget measure separately (the comparative analysis of the actual indicator values of effectiveness with the planned values determined in logical matrix of implementation of the budget program for the corresponding period of monitoring);

2) the analysis of financing of the budget program in general and on each budget measure separately (the comparative analysis of planned and actual targets of financing (under Articles of economic classification of expenses). Also, when carrying out monitoring it is necessary to consider all existing financing sources directed to goal achievement of the program;

3) the analysis of the problems interfering high-quality and timely implementation of the budget program in general and on each budget measure separately. The analysis includes identification and use of various sources of information on availability of problems (interview, questionnaires, the analysis of documents, discussion in focus groups, external sources, etc.);

4) the analysis of accomplishment of the recommendations developed by results of the previous monitoring of the budget program in general and about each budget measure separately;

5) the analysis of the course of implementation of the Actions plan on execution of the budget programs.

8. Monitoring of realization of the budget measures within the program is performed by group of monitoring in the terms provided by this Procedure and created in report type about monitoring of the budget measures for the form given in appendix 1 to this Procedure and information on accomplishment of the actions plan on execution of the budget programs provided according to the requirements provided in appendix 2 to this Procedure.

These documents are submitted to the administrator of the appropriate budget program. The group on monitoring together with the administrator of the appropriate budget program creates the analytical report about the course of implementation of the appropriate budget program.

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