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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of July 28, 2009 No. 428

About approval of the Procedure for forming and use of "Stabilization fund of development of economy"

According to article 18 of the Law of the Republic of Tajikistan "About the Government budget of the Republic of Tajikistan for 2009" the Government of the Republic of Tajikistan decides:

1. Approve the enclosed Procedure for forming and use of "Stabilization fund of development of economy".

2. To provide to the Ministry of Finance of the Republic of Tajikistan, executive bodies of the government of the Gorno-Badakhshan Autonomous Region, areas, the city of Dushanbe and cities and areas according to this Procedure forming of "Stabilization fund of development of economy".

 

Prime Minister

Republic of Tajikistan

Emomalii Rahmon

Approved by the order of the Government of the Republic of Tajikistan of July 28, 2009, No. 428

Procedure for forming and use of "Stabilization fund of development of economy"

1. General provisions

1) Stabilization the fund of development of economy (further - Fund) is formed according to article 18 of the Law of the Republic of Tajikistan "About the Government budget of the Republic of Tajikistan for 2009" and goes, first of all, for development of fuel and energy industry, ensuring food security in the republic, developments of social sectors and timely ensuring servicing of the public external debt.

2) the Expenditure of fund to be performed by the corresponding orders of the Government of the Republic of Tajikistan.

2. Procedure for forming of Fund

3) the Fund is formed at the expense of 20 percent from the total amount of overfulfillment of the income of local budgets and 30 percent from the total amount of overfulfillment of the income of the republican budget with the following provisions:

a) executive bodies of the government of the Gorno-Badakhshan Autonomous Region, areas, the city of Dushanbe, cities and areas quarterly following the results of execution of the local budget enlist 20 percent of means from the total amount which was ahead of schedule into special account 20204972054010100016 of Head department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan;

b) The Ministry of Finance of the Republic of Tajikistan quarterly following the results of execution of the republican budget enlists 30 percent of means from the total amount which was ahead of schedule into special account 20204972054010100016 of Head department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan;

c) means which executive bodies of the government of the Gorno-Badakhshan Autonomous Region, areas, the city of Dushanbe, the cities and areas at the expense of local budgets and the Ministry of Finance of the Republic of Tajikistan from the republican budget enlist in Fund in case of execution of the State Budget do not decrease. In the performance report of local budgets, these means in account part will be reflected as means, "transferred to the republican budget for replenishment of Fund";

d) the executive body of the government of the city of Dushanbe according to article 8 of the Law of the Republic of Tajikistan "About the Government budget of the Republic of Tajikistan for 2009" enlists in Fund quarterly 20 percent from the total amount of overfulfillment of the plan taking into account receipt of funds in city budget from the republican budget;

e) in case of overfulfillment of the income of local budgets, adoption of the additional budget is performed by executive bodies of the government of the Gorno-Badakhshan Autonomous Region, areas, the city of Dushanbe, cities and areas after ensuring accomplishment of the obligations to Fund.

4) Transfer of means in Fund is made following the results of every quarter in the following terms: - on:

to the first quarter - till April 25;

to the second quarter - till July 25;

to the third quarter - till October 25;

to the fourth quarter - till January 25 of the next year.

If last quarter the budget is exceeded, and next quarter is not executed, the Ministry of Finance. The Republic of Tajikistan returns funds for the amount exceeding enlisted in Fund republican and to local budgets by carrying out settlement.

5) the Ministry of Finance of the Republic of Tajikistan carries out the quarterly analysis on replenishment of Fund and provides information in the Government of the Republic of Tajikistan and Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan.

Under condition if executive bodies of the government of the Gorno-Badakhshan Autonomous Region, areas, the city of Dushanbe, the cities and areas do not fulfill the obligations according to the Law of the Republic of Tajikistan on the Government budget of the Republic of Tajikistan the next year in forming of Fund, the Ministry of Finance of the Republic of Tajikistan has the right to draw from account the treasuries of local budgets of the amount which did not arrive in Fund by settlement.

3. Procedure for use of fund and reflection in financial accounting of the corresponding transactions

6) the Expenditure of fund are performed by the Ministry of Finance of the Republic of Tajikistan according to decisions of the Government of the Republic of Tajikistan.

Head department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan 30 percent of means from the amount of overfulfillment of the plan of the income of the republican budget enlist 7) in Fund and performs the following operation in the accounting report:

D-t 020 "Budget expenses"                          of K-t 040 - "Budget receipts"

8) Local authorities of treasury of 20 percent of means from the amount of overfulfillment of the plan of the income of the local budget enlist in Fund and perform the following operation in the accounting report:

D-t 062 - "Settlement with the local budget"

K-t 061 - "Settlement with the republican budget"

Local authorities of treasury after results of the performance report of expenses reflect the amount of the means enlisted in Fund in the report under code 114.

9) After receipt of funds in Fund the Head department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan in the accounting report performs the following operation:

D-t 061 "Settlement with the republican budget"

K-t 040th "Budget receipt"

10) In case of the work of expenses from Fund in the accounting report the following operation is performed:

D-t 040th "Budget receipt"                           

K-t 020 "Budget expense"

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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