of January 26, 2026 No. 27
About some questions in the field of budgeting on program basis and budget transparency in the Kyrgyz Republic
For the purpose of ensuring timely and high-quality forming of budget statements on program basis, increases in efficiency, transparency and accountability of use of budgetary funds, and also optimizations of procedures of planning, monitoring and assessment of budget programs and subprogrammes, being guided by Articles 85, 87 Budget codes of the Kyrgyz Republic, articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic", the Cabinet of Ministers of the Kyrgyz Republic decides:
1. Approve:
1) the Instruction for forming, consideration and execution of budgets on program basis according to appendix 1;
2) the Instruction about monitoring and efficiency evaluation of budget programs and subprogrammes according to appendix 2;
3) the Instruction for forming, consideration and execution of medium-term strategy of budgeted expenses according to appendix 3;
4) the schedule of budget process according to appendix 4;
5) the list of the state bodies of the executive authority representing the medium-term strategy of budgeted expenses and budgets on program basis according to appendix 5.
2. Determine program expenses of the state bodies of the executive authority specified in appendix 5, for inclusion in the budget statement for the next fiscal year and planning period.
3. To state bodies and local government bodies (under approval) when implementing monitoring and assessment of budget programs and subprogrammes, submission of the reporting on their results to be guided by the Instruction about monitoring and the efficiency evaluation of budget programs and subprogrammes specified in the subitem 2 of Item 1 of this resolution.
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