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The document ceased to be valid since  March 13, 2017 according to Item 2 of the Joint Order of the Minister of national economy of the Republic of Kazakhstan and the Minister of Finance of the Republic of Kazakhstan of December 30, 2016 No. 540, on December 30, 2016 No. 706

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 10, 2012 No. 9

About approval of the Technique of efficiency evaluation of management of budgetary funds of state body and the Technique of efficiency evaluation of cash management of National Bank of the Republic of Kazakhstan

(as amended on 14-12-2015)

According to the Presidential decree of the Republic of Kazakhstan of March 19, 2010 No. 954 "About System of annual efficiency evaluation of activities of the central state and local executive bodies of areas, the cities of republican value, the capital", PRIKAZYVAYU:

1. Approve enclosed:

1) the Technique of efficiency evaluation of management of budgetary funds of state body, according to appendix 1 to this order;

2) the Technique of efficiency evaluation of cash management of National Bank of the Republic of Kazakhstan, according to appendix 2 to this order (for office use).

2. Cancel:

1) the order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2010 No. 673 "About approval of the Technique of efficiency evaluation of activities of state body for management of budgetary funds";

2) the order of the Minister of Finance of the Republic of Kazakhstan of January 31, 2011 No. 50 "About approval of the Technique of efficiency evaluation of activities of National Bank of the Republic of Kazakhstan and Agency of the Republic of Kazakhstan on regulation and supervision of the financial market and the financial organizations for management of budgetary funds";

3) order of the deputy. The Minister of Finance of the Republic of Kazakhstan of December 20, 2011 No. 645 "About approval of techniques of efficiency evaluation of activities of state body for management of budgetary funds and efficiency evaluations of activities of National Bank of the Republic of Kazakhstan for cash management".

3. To department of methodology of the budget procedures (Kaliyeva A. N.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

4. This order becomes effective from the date of its state registration in the Ministry of Justice of the Republic of Kazakhstan and is subject to official publication.

Minister

B. Zhamishev

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of January 10, 2012 No. 9

Technique of efficiency evaluation of management of budgetary funds of state body

1. General provisions

1. The technique of efficiency evaluation of management of budgetary funds of state body (further - the Technique) is developed for the purpose of implementation of the Presidential decree of the Republic of Kazakhstan of March 19, 2010 No. 954 "About System of annual efficiency evaluation of activities of the central state and local executive bodies of areas, the cities of republican value, the capital".

2. The technique is intended for determination of efficiency of measures for ensuring effectiveness and efficiency of use of budgetary funds by administrators of the budget programs for the purpose of achievement of the best direct result with use of the approved or smaller amount of budgetary funds.

3. The efficiency evaluation of management of budgetary funds of the central state bodies is performed by the central authorized body on budget implementation (further - the Efficiency evaluation).

The efficiency evaluation of local executive bodies of areas, the cities of republican value, the capital on implementation of the budget development programs financed from the regional budget, city budget of republican value and the capital, and also local budget development programs of the area (the city of regional value) is performed by the central authorized body on budget implementation.

4. The efficiency evaluation of activities of the central authorized body for budget implementation is performed by Prime minister's department of the Republic of Kazakhstan.

5. For evaluating efficiency bodies of the state financial control provide no later than February 15 information on results of control based on representations and resolutions and information on their execution for the estimated period to authorized body on budget implementation depending on levels of the budget system, in form according to appendix 1 to the Technique.

6. The efficiency evaluation is performed on:

1) to all budget programs, except subventions, the distributed programs, target transfers and the credits allocated to subordinate budgets of the central state bodies.

At the same time the distributed programs are subject to assessment at administrators of the budget programs which in accordance with the established procedure distributes expenses.

2) to the budget development programs of local executive bodies of areas, the cities of republican value, the capital, except for the budget development programs aimed at the development of objects of law enforcement agencies. 

7. The central state bodies and akimats of areas, the cities of republican value, the capital provide reliability and completeness of the provided information for evaluating efficiency.

8. The central authorized body on budget implementation selectively on all state bodies rechecks the data provided by the central state bodies and akimats of areas, the cities of republican value, the capital.

2. Evaluating management of budgetary funds

9. The central authorized body on budget implementation provides the following information in Prime minister's department of the Republic of Kazakhstan:

1) the reasons of not development of budgetary funds, in form according to appendix 2 to the Technique;

2) information on analysis results on criterion "Achievement of direct results of the budget program", in form according to appendix 3 to the Technique;

3) information on rise in price of cost of construction objects and reconstruction, in form according to appendix 4 to the Technique;

4) explanatory note.

The central state bodies, except for the central authorized body on budget implementation and akimats of areas, the cities of republican value, the capital provide in the central authorized body on budget implementation the following information:

1) information on analysis results on criterion "Achievement of direct results of the budget program", in form according to appendix 3 to the Technique (except the central state bodies);

2) information on rise in price of cost of construction objects and reconstruction, in form according to appendix 4 to the Technique;

3) explanatory note.

10. The explanatory note shall contain results of the carried-out efficiency analysis of activities of the central state/local executive body, with indication of strong and weaknesses, in comparison with previous year, by the following criteria:

1) by criterion "The quality level of planning and budget implementation" is given:

percent of execution of budgetary funds on the budget programs of the administrator of republican budget programs / the budget development programs of local executive body of area, city of republican value, the capital for the corresponding financial year;

share of ratios of the redistributed means when refining the budget between the budget programs in total amount of the budget of the administrator of republican budget programs, local executive body of area, city of republican value, the capital, with indication of the reasons and reasons for funds redistribution between the budget programs;

availability of the facts of increase in estimated cost of the budget investment project and reason of increase in estimated cost of the budget investment project;

absence/availability or change of debit and creditor debts with breakdown of the current year and last years of the administrator of republican budget programs / the budget development programs of local executive body of area, city of republican value, the capital, with indication of the reasons of formation of debit and creditor debts and the taken measures for their reducing;

2) by criterion "Lack of violations of budget and other legislation following the results of checks of bodies of the state financial control for the estimated period" are specified:

body of the state financial control by which are performed;

the number of checks for the accounting period;

the total amount of budgetary funds of state body and its subordinated organizations covered by control, except for checks of services of internal control;

the revealed violations of budget and other legislations for the accounting period, including:

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