ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 28, 2016 No. 411

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" (it is 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 Items 7 and 8 in the following edition:

"7. The analysis of the reasons of growth or decrease in receipts of the income on categories of receipts local (regional budgets (the city of republican value, the capital) of budgets for current month in comparison with the last month it is constituted in forms I, II according to appendix 1 to this Instruction.

In form I of the specified appendix on main types of taxes and payments local (regional budgets (the city of republican value, the capital) of budgets specifics on which growth or decrease in receipts in month under report in comparison with last month is observed are reflected. In explanations of the reasons of growth or decrease in taxes and payments the factors which influenced recession or growth of receipts on the specified periods are reflected.

The form II specifies specifics on which in month under report one-time receipts of unplanned nature were observed.

8. Structural divisions, departments of the central authorized body on budget implementation, responsible for collection of tax, non-tax revenues, sales proceeds of fixed capital and transfers quarterly, no later than the 12th following reporting quarter represent the analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year by types of receipts to the republican budget for form, according to appendix 2 to this Instruction in structural division of the central authorized body on budget implementation performing income analysis functions.

The structural division of the central authorized body on budget implementation performing income analysis functions no later than the 17th following reporting quarter represents the analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year on receipts to the republican budget to the structural division performing functions on carrying out the analysis of budget implementation in form, according to appendix 2 to this Instruction.

The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year by types of receipts in republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value) budgets, is constituted in form, according to appendix 2 to this Instruction.

The analysis of the reasons of overfulfillment or non-execution of revenues of the local budget represents local authorized bodies on budget implementation to the central authorized body on budget implementation and local executive bodies quarterly, to the 25th following reporting.

The central authorized body on budget implementation quarterly, to the 25th following reporting represents to the Government of the Republic of Kazakhstan the analysis of the reasons of overfulfillment or non-execution of the plan of receipts in the republican budget.";

state Items 20 and 21 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 both 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 conditionally 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, change of the leave schedule;

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, economy on traveling expenses, 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 actions plan on current costs, in connection with postponement of departure and holding actions, unallotted remaining balance according to the distributed budget programs, including 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 expired financial year, permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current financial year 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 and untimely accomplishment of funding plan on payments by budget programs (subprogrammes), according to appendix 7 to this Instruction.

21. The structural division of the central authorized body on budget implementation performing realizable and control functions in the field of execution of the republican budget and servicing of execution of local budgets, National fund of the Republic of Kazakhstan no later than the 12th following month under report provides information on execution of account part of the budget to structural division of the central authorized body on the budget implementation performing functions on carrying out the analysis of budget implementation for carrying out the analysis of implementation of budget programs.

The structural division of the central authorized body on budget implementation performing functions on carrying out the analysis of budget implementation performs amendments for the reasons of non-execution of funding plans on payments and obligations in information system (further - IS) and, no later than the 20th following month under report constitutes the analytical report about execution of the republican budget according to appendix 9 to this Instruction.";

24, 25 and 26 to state Items in the following edition:

"24. For creation of the analytical report authorized bodies on budget implementation during the first five working days of the month following month under report load data on funding plans and the paid obligations by budget programs (subprogrammes) without external loans into IS. In process of forming of reporting data taking into account external loans authorized bodies on budget implementation repeatedly load the specified information into IS.

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 IS. 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, 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), according to appendix 9 to this Instruction.

26. Treat the reasons of not development:

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 submission of acts of the performed works, invoices, absence or non-presentation of the documents confirming justification of payment;

cancelled tenders on public procurements;

management of the budget program (subprogramme) 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, supplementary agreements, need of modification of funding plan, long approval of documents on payment, untimely holding the planned actions, low-quality market research of suppliers of goods (works, services), late submission of contracts for registration to bodies of treasury, late submission of the account for payment to bodies of treasury, return without execution of documents (because of the wrong registration, incorrect use of specifics, discrepancy of details of payees and another), reduction of the amount of advance payment, finding of the contract for approval stages, long holding competitive procedures, adjustment of feasibility statements, financial and economic reasons, the design estimates;

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