ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of May 6, 2019 No. 211

About modification of the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedures of authorized state body for forecasting and budget implementation for accounting" of August 16, 2017 No. 488

According to Articles 9 and 118 of the Budget code of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedures of authorized state body for forecasting and budget implementation for accounting" of August 16, 2017 No. 488 the following imputations:

in the Instruction about procedures of authorized state body for forecasting and budget implementation for accounting approved by the above-stated resolution:

Item 8 to state 1) in the following edition:

"8. The territorial subdivision and the relevant structural division of authorized state body (further - structural division), for the purpose of accounting of cash execution of budgets of budget system of the Kyrgyz Republic shall conduct the following KSK in the automated system based on which data the Ledger is constituted:

- KSK "Republican (Unallotted) Resources";

- KSK "Republican (Distributed)";

- KSK "Transactions with Assets and Liabilities (Republican)";

- KSK "Local (Distributed)";

- KSK "Transactions with Assets and Liabilities (Local)";

- KSK "Key Account of Federal Compulsory Health Insurance Fund";

- KSK "Federal Compulsory Health Insurance Fund (Distributed)";

- KSK "Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund)";

- KSK "Income (Republican and Local)";

- KSK "Income (Federal Compulsory Health Insurance Fund)";

- KSK "Transactions with Assets and Liabilities (Receipts — Republican)";

- KSK "Transactions with Assets and Liabilities (Receipts — Local)";

- KSK "Special Means (Republican — Flowing)";

- KSK "Special Means (Local — Flowing)";

- KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";

- KSK "Transactions with Assets and Liabilities (Special Means Republican)";

- KSK "Transactions with Assets and Liabilities (Special Means Local)";

- KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)";

- KSK "Deposit Accounts (Republican)";

- KSK "Deposit Accounts (Local)";

- KSK "Deposit Accounts (Federal Compulsory Health Insurance Fund)";

- KSK "The Account of the Obscure Amounts — B";

- KSK "The Account of the Obscure Amounts — With";

- KSK "Transfer (ROCK FATE) — B";

- KSK "Transfer (ROCK FATE) — With";

- KSK "Transfer (ROCK CENTRAL COMMITTEE) — B";

- KSK "Transfer (ROCK CENTRAL COMMITTEE) — With";

- KSK "Transfer (TsK-ROK) — B";

- KSK "Transfer (TsK-ROK) — With";

- KSK "Cash Accounts (BU-ROCK) — B";

- KSK "Cash Accounts (BU-ROCK) — With";

- KSK "Cash Accounts (BU-TSK) — B";

- KSK "Cash Accounts (BU-TSK) — With";

- KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — B";

- KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

- KSK "Temporary EKS (TsK-ROK) — B";

- KSK "Temporary EKS (TsK-ROK) — With";

- KSK "The Key Account NBK — B";

- KSK "The Key Account NBK — With";

- KSK "The Translated and Verified Balances — B";

- KSK "The Translated and Verified Balances — With";

- KSK "Reconciliation of Accounts".

Note: The Central Committee - structural division of authorized state body (Central Treasury); FATE - territorial subdivision of authorized state body (department of treasury); NBK - National Bank of the Kyrgyz Republic; BU - budgetary institution, Federal Compulsory Health Insurance Fund - Fund of compulsory medical insurance under the Government of the Kyrgyz Republic.";

2) in Item 10:

a) after the words "KSK "Local Unallotted"" to add with the words "KSK "Key Account of Federal Compulsory Health Insurance Fund"";

b) after the words "KSK "Special Means (Republican and Local — Flowing)"" to add with abbreviation of Federal Compulsory Health Insurance Fund;

c) after the words "KSK "Transactions with Assets and Liabilities (Special Means Republican and Local)"", and "KSK "Deposit Facilities (Republican and Local)"," to add with abbreviation of Federal Compulsory Health Insurance Fund;

3) in Item 11:

a) in paragraph one of subitem 9 of the word to "other units of the sector of public administration" shall be replaced with words to "local budgets";

b) the paragraph one of subitem 10 to state in the following edition:

"10. Transfer of transfers to Fund of compulsory medical insurance and compensation of the VAT from account part of the republican budget the intertreasurer order:";

4) in Item 12:

a) in paragraph one of subitem 3 of the word to "other units of the sector of public administration" shall be replaced with words to "local budgets";

b) add with subitem 3-1 of the following content:

"3-1) Receipt of transfers from the republican budget in Fund of compulsory medical insurance under the Government of the Kyrgyz Republic:

Debit of KSK "Transfer (ROCK CENTRAL COMMITTEE) — B";

Credit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Debit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Credit of KSK "Key Account of Federal Compulsory Health Insurance Fund";";

c) to state paragraph two of subitem 4 in the following edition:

"Debit of KSK "Republican (Distributed)", KSK "Local (Distributed)", KSK Federal Compulsory Health Insurance Fund (Distributed), KSK Special Means (Republican — Flowing), KSK Special Means (Local — Flowing), KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";";

d) add with subitem 6-1 of the following content:

"6-1) Receipt of current incomes in Fund of compulsory medical insurance under the Government of the Kyrgyz Republic:

Debit of KSK "The Key Account NBK — B";

Credit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Debit of KSK "Income (Federal Compulsory Health Insurance Fund)";

Credit of KSK "Key Account of Federal Compulsory Health Insurance Fund".";

e) state subitem 7 in the following edition:

"7) Receipt of the income into special accounts of budgetary institutions:

- through EKS:

Debit of KSK "The Key Account NBK — With";

Credit of KSK "Temporary EKS (TsK-ROK) — With";

Debit of KSK "Temporary EKS (ROCK CENTRAL COMMITTEE) — With";

Credit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";

- according to intertreasurer orders:

Debit of KSK "Transfer (ROCK FATE) — With";

Credit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)";

- according to intra treasurer orders:

The debit of KSK "Republican (Distributed)", KSK "Transactions with Assets and Liabilities (Republican)", KSK "Local (Distributed)", KSK "Transactions with Assets and Liabilities (Local)", KSK Federal Compulsory Health Insurance Fund (Distributed), KSK Transactions with Assets and Liabilities (Federal Compulsory Health Insurance Fund), KSK Special Means (Republican — Flowing), KSK Special Means (Local — Flowing), KSK Special Means (Federal Compulsory Health Insurance Fund — Flowing), KSK "Transactions with assets and liabilities (special means republican), KSK "Transactions with assets and liabilities (special means local), KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)";

Credit of KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)".";

e) third subitem 10 to state the paragraph in the following edition:

"Credit of KSK "Income", KSK "Income (Federal Compulsory Health Insurance Fund)", KSK "Special Means (Republican — Flowing)", KSK "Special Means (Local — Flowing)", KSK "Special Means (Federal Compulsory Health Insurance Fund — Flowing)", KSK "Transactions with Assets and Liabilities (Special Means Republican)", KSK "Transactions with Assets and Liabilities (Special Means Local)", KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)".";

g) subitem 13 in paragraph five after the words "Add with KSK "Transactions with Assets and Liabilities (Special Means Local)" with Words ", KSK "Transactions with Assets and Liabilities (Special Means of Federal Compulsory Health Insurance Fund)".";

h) add subitem 14 with paragraphs the eighteenth - the twenty fourth the following content:

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