of August 4, 2023 No. 385
About methodical instructions for procedure for use of additional incomes and the amounts of economy of the expenses received in the course of budget implementation in local budgets within fiscal year
According to Article 44 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 methodical instructions for procedure for use of additional incomes and the amounts of economy of the expenses received in the course of budget implementation in local budgets within fiscal year according to appendix.
2. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.
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 4, 2023 No. 385
These methodical instructions are developed according to the Budget code of the Kyrgyz Republic.
In local budgets, in addition to the approved income and expenses of the local budget for certain budget period, there are budgetary funds which can be used within fiscal year.
Sources of such means are:
- the income which is in addition received in case of execution of local budgets, distributed according to the standard rates of assignments from the nation-wide income approved by Jogorku Kenesh of the Kyrgyz Republic;
- the amounts of excess of the income over expenses formed on the end of the year;
- the amounts which arrived at the expense of overfulfillment of forecast indicators on revenues for certain period of fiscal year (superplanned receipts);
- the amounts from carrying out offsetting of above-standard inventories of inventory items and remaining balance of means according to annual statements;
- the amounts from carrying out offsetting of receivables according to annual statements;
- the amounts from economy of budgetary funds following the results of execution of local budgets in 9 months of the corresponding year;
- the amounts of excessive and illegal assignments on the approved expense budgets of budgetary institutions, the execution of local budgets established following the results of checks for certain period relevant organs.
Main objectives of these methodical instructions are:
1) streamlining of use of budgetary funds in local budgets within fiscal year;
2) enhancement of system of the accounting and financial reporting in budgetary institutions of the Kyrgyz Republic.
Methodical instructions bear advisory nature for local government bodies when using budgetary funds of local budgets within fiscal year.
Annually the law of the Kyrgyz Republic on the republican budget for the corresponding year standard rates of contributions from the nation-wide income to the relevant budgets affirm and standard rates from the amount of superplanned receipts of the nation-wide income of the relevant budgets according to the approved standard rates of assignments for each income type are established.
It is not considered superplanned receipt if for certain period of fiscal year it is ahead of schedule for the account:
- receipts following the results of previous years, and also receipts on recalculations towards additional accrual according to the provided declarations for previous year on the income tax and the income tax;
- receipts from the companies unplanned for certain reasons when forming the budget.
Within fiscal year territorial administrations of the Ministry of Finance of the Kyrgyz Republic deduct in local budgets of means from the contingent (total amount of the arrived nation-wide income) of the arrived nation-wide taxes according to the approved standard rates.
Following the results of the first and second half-year of the corresponding fiscal year financial and economic divisions of local government bodies together with territorial administrations of the Ministry of Finance of the Kyrgyz Republic and tax authorities (on condition of overfulfillment of the contingent of receipt by each type of the nation-wide taxes specified in the annual law on the republican budget after delivery of reports in 1 half-year and the annual statement) make the analysis of execution of revenues of local budgets, and also the amounts of overfulfillment of planned targets of the nation-wide income.
In case of confirmation of the amounts of overfulfillment of planned targets of the nation-wide income (taking into account the plan for repayment of the shortage which developed for previous years and also less the amounts of overpayments from superplanned receipts) local government bodies represent all calculations to the Ministry of Finance of the Kyrgyz Republic according to appendix 1 to these methodical instructions.
In case of violation of the established standard rates of contributions from the nation-wide income to the republican budget superplanned contributions to local budgets are not made.
The credited amount of overfulfillment of planned targets of the nation-wide income goes for financing of expenses of local budgets at the discretion of the corresponding local keneshes (the directions of use of means are considered and affirm the corresponding local keneshes) at the same time in first-priority and priority procedure funds shall be allocated for debt repayment according to the protected expenditure items, utilities and actions aimed at the social and economic development of the region.
Executive bodies of local self-government based on the local keneshes of decisions adopted at sessions, approve additional expense budgets according to which expenses are made.
It is forbidden make expenses before approval of overfulfillment of planned targets by the corresponding local keneshes of the amounts from the nation-wide income which arrived from the republican budget.
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