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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2016 No. 629

About approval of the Instruction for carrying out the budget monitoring

(as amended on 30-10-2019)

According to Article 112 of the Budget code of the Republic of Kazakhstan of December 4, 2008 and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" PRIKAZYVAYU:

1. Approve the enclosed Instruction for carrying out the budget monitoring.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix to this order.

3. To department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) within ten calendar days from the date of state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

4) placement of this order on the Internet - resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective after day of its state registration.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

It is approved

Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan

November 28, 2016

 

_____________ N. Aydapkelov

 

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2016 No. 629

Instruction for carrying out the budget monitoring

Chapter 1. General provisions

1. This Instruction for carrying out the budget monitoring (further - the Instruction) is developed according to Article 112 of the Budget code of the Republic of Kazakhstan.

The budget monitoring is the regular and systematic collection, tracking and the analysis of indicators of budget implementation performed for the purpose of identification of the reasons of untimely adoption of obligations, untimely carrying out payments according to the budget programs, creation of forecasts of execution of receipts and expenses of the budget.

The budget monitoring is performed by administrators of the budget programs, central, local authorized bodies on budget implementation, and also offices of akims of the cities of district value, villages, settlements, rural districts.

Chapter 2. Purpose and tasks

2. The purpose of development of this Instruction is systematization of procedures of monitoring for use of budgetary funds, for the purpose of effective fulfillment republican and local budgets, and also tracking of execution of receipts of the budget.

3. Tasks of the budget monitoring in case of execution of receipts and in case of implementation of the budget programs (subprogrammes) are:

analysis of execution of receipts;

the analysis of development of budgetary funds by administrators of the budget programs by comparison of funding plan for payments and the paid obligations;

identification of the reasons of untimely carrying out payments according to funding plan on payments (further - the plan for payments) and untimely adoption of obligations according to funding plans according to obligations (further - the plan for obligations).

Chapter 3. Analysis of budget implementation

Paragraph 1. Analysis of execution of receipts of the budget

4. Subjects of the analysis of execution of budget receipts are: tax revenues; non-tax receipts; sales proceeds of fixed capital; the receipts of transfers provided in receipts of the budget on the corresponding financial period.

5. Subjects of the analysis of execution of budget receipts are authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts, the authorized state bodies responsible for collection and exercising control of receipts of the income in the budget.

The central authorized body on budget implementation carries out the analysis on execution state, republican and local budgets.

Local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts perform the analysis of budget implementation of area, the regional budget, city budgets of republican value, the capital, budgets of areas, district (the cities of regional value) budgets, budgets of the cities of district value, villages, settlements, rural districts, and also the analysis of the target transfers allocated to the subordinate level of the budget.

The budget monitoring is performed on the basis of the acquired information by structural divisions central and local authorized bodies on budget implementation as which carrying out the analysis of budget implementation enters.

6. The main making base used in the analysis of revenues of the budget are the monthly amount of reporting data created by the relevant authorized body on budget implementation and the reasons of non-execution or overfulfillment of the corresponding types of the receipts represented by state bodies, providing completeness and timeliness of receipts of tax and other obligatory payments in the budget it agrees to tax and customs legislations of the Republic of Kazakhstan and the authorized bodies responsible for collection of non-tax receipts, sales proceeds of fixed capital, transfers, to the 12th, following month under report in time.

7.  No. 511 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 22.08.2017

8. Structural divisions, departments of the central authorized body on budget implementation, responsible for collection of tax, non-tax revenues, sales proceeds of fixed capital and transfers quarterly, no later than the 12th following reporting quarter represent the analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year by types of receipts to the republican budget for form, according to appendix 2 to this Instruction in structural division of the central authorized body on budget implementation performing income analysis functions.

The structural division of the central authorized body on budget implementation performing income analysis functions no later than the 17th following reporting quarter represents the analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year on receipts to the republican budget to the structural division performing functions on carrying out the analysis of budget implementation in form, according to appendix 2 to this Instruction.

The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year by types of receipts in republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value) budgets, is constituted in form, according to appendix 2 to this Instruction.

Local authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts represent the analysis of the reasons of overfulfillment or non-execution of revenues of the local budget to the central authorized body on budget implementation and local executive bodies quarterly, to the 25th following reporting.

The central authorized body on budget implementation quarterly, to the 25th following reporting represents to the Government of the Republic of Kazakhstan the analysis of the reasons of overfulfillment or non-execution of the plan of receipts in the republican budget.

9. Subjects of the analysis of repayment of budget credits are types of receipts in the budget: repayments of the budget credits issued from republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) budgets, return of requirements for the paid state guarantees.

The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year for repayment of budget credits in republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) budgets is constituted quarterly in form, according to appendix 2 to this Instruction.

10. Subjects of the analysis of execution of sales proceeds of financial assets of the state are receipts in the budget from sale of shares, securities of legal entities, including the international organizations which are in state-owned property, public institutions and the state companies in the form of property complex, and also other state-owned property which is in operational management or economic maintaining the state companies.

The analysis of accomplishment of the plan since the beginning of year for sales proceeds of financial assets in republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) budgets is constituted quarterly in form, according to appendix 2 to this Instruction, with indication of the reasons of overfulfillment or non-execution of the plan of sales proceeds of shares in the legal entities who are in republican property and the plan of receipts of dividends on the state blocks of shares.

11. Subjects of the analysis of execution of receipts of loans are receipts in the budget of the means connected with release of the government issued securities and (or) the conclusion of agreements of loans.

The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year for receipts of loans in the republican budget is performed quarterly in form, according to appendix 2 to this Instruction.

In the analysis of accomplishment of the plan of receipts of loans since the beginning of year by specifics the comparative analysis of the amounts of the planned and actual receipts with indication of the reasons of overfulfillment or non-execution of the plan of receipts of loans is carried out.

11-1. In the analytical report on receipts for the corresponding financial year data on means of program external loans are reflected in the account in foreign currency based on payment documents of National Bank of the Republic of Kazakhstan in form, according to appendix 2-1 to this Instruction.

12. When implementing the analysis of the reasons of overfulfillment or non-execution of plans of receipts of taxes and payments in republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) budgets for the accounting periods in general and by regions are determined by the republic the factors which influenced receipt of taxes and payments (scope change of foreign trade turnover, change of the world price for mineral raw materials, change of taxable basis, change in tax and customs legislations, the one-time payments having not system character and other factors).

13. The analysis of receipts in republican and local (the budget of area (the city of republican value, the capital)) budgets for the accounting period of the current year in comparison with the same period of last year is constituted in form, according to appendix 3 to this Instruction, and are represented by the central authorized body (local authorized bodies) on budget implementation to the Government of the Republic of Kazakhstan (local executive bodies) quarterly, to the 25th following reporting quarter.

14. The analysis of sales proceeds of financial assets in republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) budgets for the accounting period of the current year in comparison with the same period of last year is performed quarterly in form, according to appendix of 3rd this Instruction.

In the analysis of sales proceeds of financial assets for the accounting period of the current year in comparison with the same period of last year the reasons of decrease or growth of receipts since the beginning of accounting year in comparison with the same period of last year are reflected.

15. The analysis of receipts of loans in the republican budget for the accounting period of the current year in comparison with the same period of last year is performed quarterly in form, according to appendix 3 to this Instruction. In the analysis of receipts of loans for the accounting period of the current year in comparison with the same period of last year by specifics the reasons of decrease or growth of receipts since the beginning of accounting year in comparison with the same period of last year are reflected.

16. The analysis of the reasons of non-execution of planned targets of the income republican and local (the budget of area, the budget of the area) budgets since the beginning of year by regions is constituted in form, according to appendix 4 to this Instruction.

17. The analysis of the amounts of shortage on receipts in the government budget by taxes and payments is constituted in form, according to appendix 5 to this Instruction.

18. In the analysis of the amounts of shortage on receipts in the government budget by taxes and payments, the analysis of condition of shortage on types of tax for the accounting periods, and also the comparative analysis of shortage for month under report with previous period with indication of the factors which influenced decrease or increase in shortage by debtors is reflected.

19. In the analysis of the reasons of non-execution of planned targets of the income republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) budgets since the beginning of year by regions general execution of the income on levels of budgets is reflected. On regions in which the plan of the income is not performed the non-execution reasons on main types of taxes are specified.

20. Analysis results are brought to the attention of management of the relevant authorized body on budget implementation monthly to the 25th following month under report.

21.  No. 511 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 22.08.2017

22. The analysis of receipts of the direct taxes from the organizations of oil sector in National fund of the Republic of Kazakhstan, with indication of the reasons of overfulfillment or non-execution of the plan is carried out by the structural division of the central authorized body on budget implementation performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget and it is represented monthly to the 20th following month under report in the structural division of the central authorized body on budget implementation performing functions of cross-industry coordination and methodological management in the field of accounting and the reporting under National fund of the Republic of Kazakhstan.

23. Central and local authorized bodies on budget implementation use by preparation of the analytical report about execution republican and local budgets for the corresponding financial year the data provided by the following structural divisions:

1) till the January 20 following after accounting year:

the division performing functions on management of state-owned property – analytical information on accomplishment of the plan of dividend payout by payers with the analysis of the reasons of overfulfillment or non-execution of plans;

the division of the central authorized body on budget implementation performing income analysis functions – factor analysis of the reasons of overfulfillment or non-execution of plans of receipts of taxes and payments in the republican budget for accounting year (scope change of foreign trade turnover, change of the world price for mineral raw materials, change of taxable basis, change in tax and customs legislations, the one-time payments having not system character and other factors);

division of local authorized body on budget implementation – factor analysis of the reasons of overfulfillment or non-execution of plans of receipts of taxes and payments in the local budget for accounting year;

2) till the February 1 following after accounting year:

the division performing functions on ensuring completeness and timeliness of receipts of taxes, customs and other obligatory payments in the budget:

the analysis of change of the amounts of shortage, comparative with previous year, on receipts in republican and local budgets by taxes and payments with indication of the factors which influenced general decrease or increase in shortage by debtors, having the greatest amounts of shortage, and information on the undertaken measures for decrease in shortage;

information on the taken measures for improvement of administration of the income.

Administrators of republican budget programs send to department of the central authorized body on budget implementation, responsible for collection of tax, non-tax revenues, no later than the February 1 following after accounting year, lists of the subjects of entrepreneurship which got the state support with indication of individual identification number (business and identification number) in time.

Department of the central authorized body on budget implementation, responsible for collection of tax, non-tax revenues, no later than February 5 represents to administrators of republican budget programs, based on the lists received from them, information on receipts to the budget from the specified subjects of entrepreneurship.

Paragraph 2. Analysis of execution of account part of the budget

24. The budget monitoring of execution of expenses of the budget is performed central and local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts on the basis of budget reports on execution republican both the corresponding local budgets, and information provided by administrators of the budget programs.

Not development of budgetary funds is by the end of the reporting period determined as difference between funding plan by payments and the paid obligations, economy of budgetary funds, unallotted remaining balance of reserve of the Government of the Republic of Kazakhstan or local executive body and conditionally financed expenses.

Treats economy of budgetary funds:

economy of means by results of public procurements;

economy on the salary fund (further - FOT): economy on current costs due to availability of vacant positions, provision of leaves without content and payment for leaves of temporary disability, change of the leave schedule, for the social tax, social assignments, payment of banking services;

other economy of budgetary funds: exchange difference, change of rate of remuneration (interest) on the credits, loans, change of the inflation index, the remaining balance of the underused means which developed due to the change in price and natural amount of consumption, economy on traveling expenses, reduction of the actual number of receivers of budgetary funds against planned, change of the actions plan on current costs, in connection with postponement of departure and holding actions, unallotted remaining balance according to the distributed budget programs, including entertainment costs and foreign business trips, the economy received as a result of reducing or optimization of budgetary funds on condition of achievement of results.

Following the results of accounting year to not development of budgetary funds the amount of not development of the target transfers on development allocated in the expired financial year, permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current financial year according to Article 44 of the Budget code increases.

The amount of not development by local executive bodies of subordinate budgets of the target transfers and budget credits allocated from the higher budget does not belong to not development of budgetary funds for the higher budget.

Based on the carried-out budget monitoring central and local authorized bodies on budget implementation monthly during the first five working days of the month following month under report send to administrators of the budget programs, except for administrators of the budget programs performing intelligence and counterintelligence activities, and also ensuring safety of protected persons and objects, information reminder on unaccepted obligations and untimely accomplishment of funding plan on payments by the budget programs (subprogrammes) according to appendix 7 to this Instruction.

To the administrators of the budget programs performing intelligence and counterintelligence activities, and also ensuring safety of protected persons and objects according to Article 83 of the Budget code, monthly, during the first five working days of the month following month under report the reminder on submission of information on the accepted, but not paid obligations goes.

25. For creation of the analytical report authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts during the first five working days of the month following month under report load data on funding plans and on the paid obligations by the budget programs (subprogrammes) without external loans into IS. In process of forming of reporting data taking into account external loans authorized bodies on budget implementation repeatedly load the specified information into IS.

26. Administrators of local budget programs monthly, no later than the first five working days of the month following month under report, and for accounting year - no later than January 20 of the year following accounting financial year, and administrators of republican budget programs monthly, no later than the first seven working days of the month following month under report, and for accounting year - no later than January 20 of the year following accounting financial year represent to authorized bodies on budget implementation or offices of akims of the cities of district value, villages, settlements, rural districts the report on results of monitoring of implementation of the budget programs (subprogrammes) created in IS in form 1-MABP according to appendix 8 to this Instruction. In the report according to each budget program (subprogramme) the reasons of non-execution of plans for payments and the reasons of untimely adoption of obligations according to the plan for obligations with indication of the factors which led to non-execution of funding plans are in details filled.

Offices of akims of the cities of district value, villages, settlements, rural districts represent monthly, no later than the first five working days of the month following month under report, and for accounting year - no later than January 20 of the year following accounting financial year to local authorized body on budget implementation of the area (the city of regional value) the analytical report about budget implementation of the city of district value, the village, settlement, rural district, in form 1-MUO, according to appendix 9 to this Instruction.

Local authorized bodies on budget implementation of the area (the city of regional value) represent monthly, no later than the 7th following month under report, and for accounting year - no later than January 25 of the year following accounting financial year to local authorized body on budget implementation of area the analytical report about budget implementation of the area (the city of regional value) in form 1-MUO, according to appendix 9 to this Instruction.

Local authorized bodies on budget implementation of area, city of republican value and the capital represent quarterly, no later than the 15th following reporting quarter, and for accounting year - no later than February 1 of the year following accounting financial year to the central authorized body on budget implementation the analytical report about execution of the local budget in form 1-MUO, according to appendix 9 to this Instruction.

27. The structural division of the central authorized body on budget implementation performing realizable and control functions in the sphere of execution of the republican budget and servicing of execution of local budgets, National fund of the Republic of Kazakhstan no later than the 12th following month under report, and for accounting year - no later than February 1 of the year following accounting financial year provides information on execution of account part of the budget to structural division of the central authorized body on the budget implementation performing functions on carrying out the analysis of budget implementation for carrying out the analysis of implementation of the budget programs.

28. The structural division of the central authorized body on budget implementation performing functions on carrying out the analysis of budget implementation performs amendments for the reasons of non-execution of funding plans on payments and obligations in IS and, no later than the 20th following month under report constitutes the analytical report about execution of the republican budget according to appendix 9 to this Instruction.

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