of May 8, 2014 No. 84-p
About approval of the Instruction about procedure for opening of treasurer accounts, receipts of permission and implementation of financial transactions in the course of execution of the State Budget of the Kyrgyz Republic
Due to the need of achievement of transparency of financial transactions in the course of execution of the State Budget in the automated mode and improvement of quality of primary information on opening of personal accounts of state funded organizations, change of the version of the software and modification and amendments in Budget classification of the Kyrgyz Republic, I order:
1. Approve the Instruction about procedure for opening of treasurer accounts, receipts of permission and implementation of financial transactions in the course of execution of the State Budget of the Kyrgyz Republic.
2. Recognize invalid:
- the order of the Ministry of Finance of the Kyrgyz Republic of February 17, 2011 No. 24-p "About approval of the Instruction about procedure for receipt of permission, opening and closing of treasurer accounts, accounting of the transactions performed in the course of execution of expenses of the government budget by bodies of system of treasury of the Ministry of Finance of the Kyrgyz Republic";
- the order of the Ministry of Finance of the Kyrgyz Republic of November 13, 2012 No. 203-p "About modification of the Instruction about procedure for receipt of permission, opening and closing of treasurer accounts, accounting of the transactions performed in the course of execution of expenses of the government budget by bodies of system of treasury of the Ministry of Finance of the Kyrgyz Republic";
- the order of the Ministry of Finance of the Kyrgyz Republic of November 27, 2013 No. 196-p "About modification and amendments in the order of the Ministry of Finance of the Kyrgyz Republic of February 17, 2011 No. 24-p "About approval of the Instruction about procedure for receipt of permission, opening and closing of treasurer accounts, accounting of the transactions performed in the course of execution of expenses of the government budget by bodies of system of treasury of the Ministry of Finance of the Kyrgyz Republic".
3. To the Central Treasury of the Ministry of Finance of the Kyrgyz Republic (Baketayev A. K.) bring this order to the attention of regional departments of treasury.
4. To provide to regional departments of treasury strict fulfillment of requirements of this order.
5. To the sector for public relations of the Ministry of Finance of the Kyrgyz Republic (Malayev K. N.) post this order on the website of the Ministry of Finance of the Kyrgyz Republic.
6. To impose control of execution of this order on the deputy minister - the director of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic Baketayeva of A.K.
Minister
O. Lavrova
Approved by the Order of the Ministry of Finance of the Kyrgyz Republic of May 8, 2014 No. 84-p
1.1. This Instruction is developed according to the laws of the Kyrgyz Republic "About the basic principles of the budget right in the Kyrgyz Republic", "About basic provisions of Treasury of the Kyrgyz Republic", Budget classification of the Kyrgyz Republic and the Provision "About special means and the deposit amounts of the organizations consisting on the government budget of the Kyrgyz Republic and establishes procedure for opening and implementation of financial transactions in the course of execution of the State Budget of system of treasury of the Ministry of Finance of the Kyrgyz Republic by bodies.
1.2. For the purpose of this Instruction the following terms and concepts are applied:
the main manager of means of the republican budget (further - the main manager) - public authority of the Kyrgyz Republic or other direct receiver of means of the republican budget determined by the Law of the Kyrgyz Republic "About the republican budget "and having right to distribute assignments in the directions established by this law on the managers and receivers of means of the republican budget who are under its authority (further - the main manager of means);
the manager of means of the republican budget (further - the manager of means) - public authority of the Kyrgyz Republic or the organization which is under authority of other direct receiver of means of the republican budget, receiving assignments from the main manager of means of the republican budget for their distribution between the subordinate managers and receivers of means of the republican budget who are under its authority;
the main manager of means of the local budget - the local body of territorial self-government of the Kyrgyz Republic having the right to distribute assignments in the directions, on the receivers of means of the local budget who are under its authority;
the manager of the credit - the legal entity in whose order funds for use on purpose according to the approved expense budgets are allocated;
the receiver of means of the government budget - public authority of the Kyrgyz Republic, the budget institution which is under authority of the main manager or manager of means of the government budget and also other direct receiver of means of the government budget having the right to budgetary appropriations (further budgetary institution);
budgetary institution - the organization created by public authority of the Kyrgyz Republic for implementation of managerial, welfare, scientific and technical, or other functions of non-commercial nature, activities by which it is financed from the government budget based on profit and loss budgets;
the budget order - the document of the main manager of means of the government budget (the manager of means of the government budget) which performs financing to subordinate managers and receivers of the means of the government budget which are on the republican and local budget;
the budget register - the document of the main manager of means of the republican budget which performs financing of receivers of means of the republican budget;
the profit and loss budget - the document determining amount and the target direction of budgetary appropriations by expenditure items, with quarterly breakdown, approved in accordance with the established procedure and containing settlement data on each target direction of budgetary appropriations;
adoption of liabilities at the expense of means of the government budget - the conclusion the receiver of means of the government budget of agreements (agreements, contracts) for performance of works (services) with contractors (services) within profit and loss budgets.
cash expense - transaction on money transfer from the treasurer accounts of budgetary institution for payment accepted in accordance with the established procedure, the receiver of means of the monetary commitments which are subject to payment for the account of means of the government budget;
the current account of treasury - the account of the Central Treasury placed in National Bank of the Kyrgyz Republic with which all receipts and payments of the government budget are made;
agent bank - the commercial bank operating as the agent on implementation of financial transactions of public authorities and local self-government;
the transit account of treasury - the account of regional department of treasury opened in agent bank in national currency on which profitable and account operations of the government budget (removal, transfer) are performed;
the book of accounts of treasury (further - KSK) - the register of analytics of the transactions performed through system of Treasury;
the republican distributed, local distributed account (budget account) - the resource accounts of treasury intended for accounting by regional department of treasury of the amounts of financing and cash expenses performed in the course of execution of account part of the government budget by the main manager, manager and receiver of means of the government budget;
the republican, local special account - the resource accounts of treasury intended for accounting by regional department of treasury of the income and expenses of budgetary institutions on special means;
the deposit account - the resource treasurer account intended for accounting of treasury of transactions by regional department on the deposit amounts, going into the interim order of budgetary institutions and subjects on approach of certain conditions to return to vnositel or transfer to destination;
the transitional account - the resource treasurer account intended for accounting of the means arriving into accounts of state bodies and local government bodies for accomplishment of priorities on implementation of state programs and target tasks which on sources of education cannot be carried to budgetary, special or deposit facilities and the treasuries which are subject to accounting in system;
the card of the receiver of budgetary funds (PBS card) - the payment instrument which is issued by the Central Treasury of the Ministry of Finance of the Kyrgyz Republic to budgetary institutions for receipt of cash in national currency via terminals in commercial banks.
2.1. In the course of cash servicing of execution republican and local budgets for identification of transactions and carrying out reconciliations between participants of the budget process personal accounts are used. The type of personal account determines admissible set of transactions and structure of information considered on personal account.
The code of personal account is assigned for each account opened in system of treasury.
When accounting transactions the code of personal account is used as obligatory analytical sign, and segments of personal account allow to perform group of transactions for receipt of the relevant information on specific personal account.
2.2. Depending on activity of participation of personal account in the budget process personal accounts are subdivided into the following:
- the personal accounts having the status "active" - personal accounts of clients who participate in the budget process and their digital codes remain and ASK during all financial year are used. The status "active" is given to again opened personal accounts;
- the personal accounts having the status "inactive" - personal accounts of clients which participation in the budget process is temporarily suspended, but in case of certain conditions it can be renewed, at the same time, their digital codes remain and used in ASK during all financial year;
- the personal accounts having the status "closed" - personal accounts of clients which participation in the budget process is suspended until the end of financial year, at the same time, their digital codes remain and ASK during all financial year for consolidation of reporting data on budget implementation are used;
- the personal accounts having the status "remote" - personal accounts of clients who do not participate in the budget process and their digital codes remain and ASK in the Reference book of personal accounts for completeness and reliability of the budget accounting for previous periods are used;
- the personal accounts having the status "one-time" - personal accounts of clients on which the expenses having one-time nature are considered;
- the personal accounts having the status "temporary" - personal accounts of clients on financial transactions according to which finished budget data are planned for a period of up to one financial year;
- the personal accounts having the status "balanced" - personal accounts of clients which on financial transactions it is suspended, except for adjustment of estimate appointments according to the expenses made earlier;
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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