ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 23, 2015 No. 583

About modification and amendments 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"

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 and amendments:

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 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).";

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.

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 the conditional financed expenses.

Treats economy of budgetary funds:

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);

other economy of budgetary funds (exchange difference, 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 and holding actions, the unallotted amount on entertainment costs and foreign business trips).

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 previous financial year, permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies 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 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.";

the fourth Item 25 to state part in the following edition:

"The reasons of not development of budgetary funds 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:

pending contractual commitments suppliers (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);

the other objective causes (force majeur circumstances (circumstances which cannot be provided, prevented or eliminated with any 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 (subprogramme) of administrators of budget programs (untimely holding (not carrying out) competitive procedures, postponement of holding competitive procedures, not the 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), low-quality market research of suppliers of goods (works, services), unallotted remaining balance according to other distributed budget programs);

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) columns 1-gr. 11, 13, are not filled with 14 administrators of budget programs (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 12 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 15 non-execution of the plan for payments is specified;

4) in column 16 the total amount of economy of budgetary funds which developed in columns 17-19 is specified;

5) in column 17 economy of budgetary funds by results of public procurements is specified;

6) in column 18 economy on the salary fund is specified;

7) in column 19 other economy of budgetary funds is specified;

8) in column 20 the unallotted remaining balance of reserve of the Government of the Republic of Kazakhstan or local executive body is specified;

9) in column 21 the amount of not development of budgetary funds for the accounting period is specified;

10) in column 22 the total amount which developed in columns 23-24 is specified;

11) in columns 23-24 administrators of budget programs specify the amounts which developed for the objective reasons separately on stated in Item 26 of the Instruction;

12) in column 25 the total amount which developed in columns 26-28 is specified;

13) in columns 26-28 administrators of budget programs specify the amounts which developed for the subjective reasons separately on stated in Item 27 of the Instruction;

14) in columns 29-30 administrators of budget programs monthly specify not development reasons for the accounting period and untimely adoption or rejection of obligations for the accounting period.";

state Item 33 in the following edition:

"33. Analysis results are brought to the attention of management of the relevant authorized body on execution of budgets monthly to the 25th following month under report.

Central and local authorized bodies on budget implementation use by preparation of the analytical report about execution republican and local budgets for the corresponding year data:

the analytical report about doispolzovaniye of the target transfers on development from the republican budget allocated in the expired financial year to budgets of areas, cities of Almaty and Astana and permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current year according to appendix 19 to this Instruction;

on not development of the budgetary funds allocated from the republican budget according to appendix 20 to this Instruction;

about inefficient expenditure of means of the republican budget according to appendix 21 to this Instruction.";

1) of Item 33-2 to state the subitem in the following edition:

"1) in columns 1-4 codes and names of the administrator of budget programs, programs and subprogrammes according to functional classification of single budget classification are specified;";

35, 36 and 37 to state Items in the following edition:

"35. Administrators of local budget programs represent to local authorized body on budget implementation:

1) the report on results of monitoring of realization of target current transfers, target transfers on development and the credits:

for month under report - no later than the 4th following for reporting;

for accounting year - no later than February 4th of the year following accounting financial year according to appendix 10 to this Instruction;

2) the report on results of monitoring of doispolzovaniye of ABP of the target transfers on development from the republican budget allocated in the expired financial year and permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current year:

for accounting year - no later than January 15 of the year following accounting financial year according to appendix 16 to this Instruction.

36. The authorized body on budget implementation of the area, city of regional value represents to authorized body on budget implementation of area:

1) the report on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the regional budget and realized at the expense of transfers from the republican budget:

for month under report - no later than the 7th following for reporting;

for accounting year - no later than February 7th of the year following accounting financial year according to appendix 11 to this Instruction;

2) the report of authorized body on budget implementation of the areas, cities of regional value on results of monitoring of doispolzovaniye of the target transfers on development from the republican budget allocated in the expired financial year and permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current year:

for accounting year - no later than January 20th of the year following accounting financial year according to appendix 17 to this Instruction.

37. The authorized body on budget implementation of area, city of republican value and the capital represents to the central authorized body on budget implementation:

1) the report on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget:

for month under report - no later than the 10th following for reporting;

for accounting year - no later than February 10th of the year following accounting financial year according to appendix 12 to this Instruction;

2) the report of authorized body on budget implementation of area, city of republican value and the capital on results of monitoring of doispolzovaniye of the target transfers on development from the republican budget allocated in the expired financial year and permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current year:

for accounting year - no later than January 25th of the year following accounting financial year according to appendix 18 to this Instruction.

The authorized body on budget implementation of area, city of republican value and the capital in case of creation of the report provides correctness of reflection of the approved, specified, corrected amounts of the budget allocated from the republican budget and also performs the analysis of the reasons of non-execution of plans for payments for the accounting period and the reasons of untimely adoption of obligations according to the plan for obligations.";

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 12 to 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 13 to 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) in column 1 the code of the administrator of republican budget programs is specified;

2) in column 2 the code of the budget program is specified;

3) in column 3 the name of investment projects is specified;

4) in column 4 the name of expense codes of the budget according to single budget classification, corresponding to codes in columns 1-2 is specified;

5) in columns 5-7 the amounts of the approved, specified and corrected republican budget are specified;

6) in column 8 the amount of target transfers and the credits allocated from the republican budget for the accounting period is specified;

7) in column 9 the funding plan on payments of the local budget for the accounting period is specified;

8) in column 10 undertaken obligations in bodies of treasury are specified;

9) in column 11 the amount of the paid obligations is specified;

10) in column 12 the percent of execution of the allocated amounts from the republican budget for the accounting period is specified;

11) 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 is specified;

12) in column 14 the amount of the expected non-execution of funding plan for year since results of 9 months and until the end of financial year is specified;

13) in column 15 balance, allocated from the Republic of Belarus for the end reporting as difference between the paid obligations and the allocated amounts from the republican budget for the accounting period is specified;

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