I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2013 No. 599

About modification and amendments in the 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"

I ORDER:

1. Bring in the 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" (registered in the Register of state registration of regulatory legal acts for No. 7381, No. 70 published in the Legal newspaper of 17.05.2012 (2252)) the following changes and amendments:

in the Technique of efficiency evaluation of management of budgetary funds of state body:

state Items 5 and 6 in the following edition:

"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 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;

2) to budget development programs of local executive bodies of areas, cities of republican value, capital.";

9, 10 and 11 to state Items in the following edition:

"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 budget programs of the administrator of republican budget programs / budget development programs of local executive body of area, city of republican value, the capital for the corresponding financial year;

the economy amount by results of public procurements to the corrected budget for accounting financial year;

share of ratios of the redistributed means when refining the budget between 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 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 / 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 the budgetary funds covered by control;

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

in case of receipt of funds in the budget (revenues);

when using budgetary funds and assets of the state;

during the conducting financial accounting and creation of the financial reporting;

non-compliance with fixed terms, procedure for accomplishment of budget procedures and procedures about public procurements.

Further the share of violations from the total amount of the budgetary funds covered by control in the accounting period is given.

Total amount of the revealed violations of budget and other legislation in state body is determined by summing of the violations revealed by bodies of the state financial control.

The amount of the budgetary funds covered by control is determined by summing of amounts of the means covered by control of the state financial control by bodies.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info