ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 26, 2015 No. 129

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2009 No. 68 "About approval of the Instruction for carrying out budget monitoring"

 I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2009 No. 68 "About approval of the Instruction for carrying out budget monitoring" (registered in the Register of state registration of regulatory legal acts for No. 5574) the following changes:

in the Instruction for carrying out budget monitoring approved by the specified order:

state Item 3 in the following edition:

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

analysis of execution of receipts;

the analysis of development of budgetary funds by administrators of budget programs by comparison of plan assignments and the paid obligations (cash expenses);

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).";

state Item 20 in the following edition:

"20. Budget monitoring of execution of expenses of the budget is performed central and local authorized bodies on budget implementation on the basis of budget reports on execution republican and the corresponding local budgets and information provided by administrators of budget programs.

Does not treat not development of budgetary funds:

the amount of not development by local executive bodies of subordinate budgets of the target transfers allocated from the higher budget;

return of the unused (underused) amounts of target transfers, budget credits allocated from the republican or regional budget;

return used not for purpose of the amounts of target transfers and budget credits according to the act of body of the state financial control;

in case of incomplete expense allocation, provided in the approved (specified) budget for the distributed budget programs directed to use of reserves of the Government of the Republic of Kazakhstan and local executive bodies and also for conditionally financed expenses, the unallotted amount is not non-execution of the budget;

remaining balance of unused means on control accounts of cash of subjects of the quasi-public sector.

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 budget programs information reminder on unaccepted obligations on budget programs (subprogrammes) according to the plan for obligations and untimely accomplishment of the plan for payments, according to appendix 7 to this Instruction.";

state Item 25 in the following edition:

"25. Administrators of budget programs no later than the first seven working days of the month following month under report submit to authorized bodies on budget implementation the report on results of monitoring of implementation of budget programs created in the MBP program of subsystem "Forming of the periodic reporting on budget implementation". 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.

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 to the central authorized body on budget implementation the analytical report about execution of the local budget by results of budget monitoring, 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 10th following month under report to local authorized body on budget implementation of area the analytical report about budget implementation of the area (the city of regional value) by results of budget monitoring, according to appendix 9 to this Instruction.

The reasons of non-execution of plans for payments and untimely adoption of obligations according to the plan for obligations break into the objective and subjective reasons.";

state Item 26 in the following edition:

"26. To objective, not depending on the administrator of budget programs, to the reasons belong:

economy of means by results of public procurements;

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

unallotted remaining balance according to the distributed budget programs on which decisions of the Government are not made;

the other objective causes (exchange difference, force majeur circumstances (circumstances which cannot be provided, prevented or eliminated with any actions), the remaining balance of the underused means which developed due to the change in price and natural amount of consumption, reduction of the actual number of receivers of budgetary funds against planned, change of rate of remuneration (interest) on the credits, loans, change of the schedule of business trips, change of the actions plan on other current costs, in connection with postponement of departure, holding actions, carrying out claim and claim work on protection of interests of the state in court, in case of insufficient funding of means from the budget of the relevant budget connected with insufficiency of means on the control account of cash).";

state Item 27 in the following edition:

"27. Treat the subjective reasons:

cancelled tenders on public procurements;

poor control of the budget program of administrators of budget programs (untimely holding (not carrying out) competitive procedures, postponement of holding competitive procedures, not conclusion of agreements, long holding procedures of the conclusion of agreements and their registration in bodies of treasury), need of modification of funding plan, long approval of documents on payment, not demand of budgetary funds, the overestimated cost and quantitative indices, untimely holding necessary budget procedures, unreasonable monthly distribution of annual plans, untimely acceptance of regulatory legal acts on implementation of budget programs (subprogrammes, untimely holding the planned actions, the wrong execution of documents by the administrator on carrying out payments);

pending contractual commitments (having razed suppliers of terms of the contract, lack of delivery (untimely, incomplete delivery) of goods by suppliers, lagging from the works schedule (rendering services), untimely provision of acts of the performed works, invoices, market research of suppliers of goods (works, services));

other subjective causes.";

state Item 29 in the following edition:

"29. The report on results of monitoring of implementation of budget programs (subprogrammes) specified in appendix of the 8th this Instruction is constituted with use of the MBP program and filled in as follows:

1) column 1-12, 14, with 15 administrators of budget programs is not filled in (contents of these columns will be taken automatically from the MBP program) and will be used in the reading mode without the right to adjustment;

2) in the column 13 administrators of budget programs the expected execution on budget expenses in year according to each budget program (subprogramme), starting with the report on implementation of budget programs as of October 1 and until the end of the current year is specified;

3) in column 16 the total amount which developed in columns 17-20 is specified;

4) in columns 17 - 20 administrators of budget programs specify the amounts which developed for the objective reasons which are not depending on the administrator of budget programs separately on stated in Item 26 of the Instruction;

5) in column 21 the total amount which developed in columns 22-25 is specified;

6) in columns 22-25 administrators of budget programs specify the amounts which developed for the subjective reasons separately on stated in Item 27 of the Instruction;

7) in columns 26, 27 administrators of budget programs monthly specify the reasons of non-execution of the plan of budget programs (subprogrammes) for payments and untimely adoption or rejection of obligations for the accounting period.";

state Item 39 in the following edition:

"39. The report on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget to regional budgets, budgets of the cities of Almaty and Astana, the specified in appendix of the 12th this Instruction and analytical report about realization of the target transfers and credits allocated from the republican budget to regional budgets, budgets of the cities of Almaty and Astana specified in appendix of the 13th this Instruction are constituted with use of the MBP program in the Forming of Target Transfers module.

Appendices 10, of 11, 12 and 13 are filled as follows:

1) column 1-7 is not filled in (contents of these columns will move automatically from the MBP program) and will be used in the reading mode without the right to adjustment;

2) in column 8 the amount allocated from the republican budget for the accounting period in column 9 - the plan for payments of the local budget for the accounting period, in column 10 - undertaken obligations in bodies of treasury, in column 11 - the amount of the paid obligations, in column 12 - the amount of unpaid obligations, in column 13 - the amount of the expected execution of funding plan for year since results of 9 months and until the end of financial year, in column 14 - percent of execution of the allocated amounts from the republican budget for the accounting period is specified;

3) in column 15 the amount of non-execution of the allocated amounts from the republican budget for the accounting period is specified;

4) in column 16 the non-execution amount which developed for the objective reasons which are not depending on administrators of budget programs is specified;

5) in column 17 the amount of economy of means which developed by results of public procurements is specified;

6) in column 18 the economy amount on the PHOT is specified;

7) in column 19 the other objective causes stated in Item 26 of the Instruction are specified;

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