Ministry of Finance of the Republic of Belarus Expenditure Controls during Budget Execution and Public Procurement Chief State Treasury 2019г.

Control over Appropriations of Budget Organizations Ministry of Finance of the Republic of Belarus Control over Appropriations of Budget Organizations The budget is adopted and broken down by agency, functional and program classification. Budget organizations receive quarterly appropriations, besides adopted appropriations, broken down by economic classification. Appropriations broken down by economic classification are approved by the higher-ranking agency within annual limits. The Automated State Treasury System (ASTS) automatically controls assumed obligations against appropriations at the time of registration of spending mandates

Ministry of Finance of the Republic of Belarus State Treasury Territorial Offices perform ex-ante control Specialists Check for: Purpose of payment; Consistency of contractual terms with budget legislation; Amounts to be transferred, remaining appropriations, and amounts in invoices (automatically). MOF may restrict certain procurement contracts ad hoc

Ministry of Finance of the Republic of Belarus Commitment Controls All assumed commitments must be registered by the Treasury within 10 business days of their assumption Appropriations are made against assumed commitments ASTS records all assumed commitments as of the day of their submission but in some cases they may be reviewed within 3 business days of their submission to the territorial treasury office.

Treasury Performance at Payment Stage Ministry of Finance of the Republic of Belarus Treasury Performance at Payment Stage Total number of processed payment orders Rejected payments orders Prevented misuse of budget resources in violation of the budget legislation Contracts registered Breach of contractual obligations (number of cases)

Ministry of Finance of the Republic of Belarus Integration of e-procurement with automated settlement system Commitment of budget approbations prior to procurement Transfer of information on signed contracts from procurement to treasury Transfer of information on contact execution and payment from treasury to procurement

Ministry of Finance of the Republic of Belarus Expenditure Controls during Budget Execution and Public Procurement Chief State Treasury 2019г.