These changes were approved by the resolution dated December 30, 2025, No. 851.
The amendments to the Regulation on the funds of budgetary institutions concern the clarification of sources of receipts and authorized bodies.
Key changes:
The list of receipts has been expanded to include contributions for the development of civil aviation, administered by the State Agency of Civil Aviation under the Cabinet of Ministers of the Kyrgyz Republic (GAGA).
Additionally, the provisions regarding receipts from the testing and hallmarking of products made from precious metals have been clarified, which came into effect on September 29, 2025.
Furthermore, the list of administrators of receipts has been expanded to include the Ministry of Water Resources, Agriculture, and Processing Industry (MVSHP).
Chapter 4 has been supplemented with new types of funds (items 63–70), including:
- funds for work in the field of architecture, construction, and housing and communal services (administrator — Ministry of Construction, starting from December 1, 2025);
- receipts for the implementation and support of digital water accounting systems and irrigation norm calculations (administrator — Kyrgyz Scientific Research Institute of Irrigation);
- funds for the acceptance of products under contracts (Ministry of Defense);
- income from the sale of special, personalized, and canceled state registration plates, as well as permits for tinting car windows (administrator — State Center for Registration of Vehicles and Driver Personnel). These provisions are effective from January 1 to December 31, 2026.
- The list of abbreviations has been updated: the full name of the State Center for Registration of Vehicles and Driver Personnel has been added, along with new abbreviations — GAGA and KNIIRI.
The resolution comes into effect 7 days after its official publication. The document was published in the newspaper "Erkin Too" on January 13, 2026, No. 1.
List of other funds accounted for in special accounts of budgetary institutions
In accordance with the revisions of the resolutions of the Cabinet of Ministers of the Kyrgyz Republic dated July 17, 2025, No. 423, August 12, 2025, No. 485, December 1, 2025, No. 764, December 30, 2025, No. 851)
| No. | Name of Source | Name of Department | Note |
| Chapter 1. Deductions | |||
| 1 | Deductions from subordinate institutions of the Ministry of Education and Science to the central office | MNVOI | Income from subordinate institutions of MNVOI |
| 2 | Deductions from subordinate institutions of the Ministry of Justice to the central office | MP | Income from subordinate institutions of MP |
| 3 | Deductions from subordinate institutions of the Ministry of Emergency Situations to the central office | MES | Income from subordinate institutions of MES |
| 4 | Deductions from subordinate institutions of the Ministry of Finance to the central office | MF | Income from subordinate institutions of MF |
| 5 | Deductions from subordinate institutions of the Department of Penal Enforcement | UDPKR | Income from subordinate institutions of UDPKR |
| 6 | Deductions from subordinate cultural institutions to the central office | MKMIP | Income from subordinate cultural institutions |
| 7 | Deductions from subordinate institutions of the Ministry of Economy to the central office | ME | Income from subordinate institutions of ME |
| 8 | Deductions from subordinate institutions of the Ministry of Health to the central office | MZ | Income from subordinate institutions of MZ |
| 9 | Deductions from subordinate and territorial divisions of the Ministry of Construction to the central office (after transferring the activities of subordinate territorial divisions to the system of the single treasury account) | Minstroy | Income from subordinate and territorial divisions of Minstroy |
| 9-1 | Deductions from subordinate institutions of MVSHP to the central office | MVSHP | Income from subordinate institutions of MVSHP |
| 10 | Deductions from subordinate and territorial divisions of the Center for Standardization and Metrology (after transferring the activities of subordinate territorial divisions to the system of the single treasury account) | CSM | Income from subordinate and territorial divisions of CSM |
| 11 | Deductions from subordinate institutions of the State Customs Service | LS | Income from subordinate institutions of LS |
| 12 | Deductions from funds received as a result of conducted trades (tender, auction) | SRNOS | |
| 13 | Deductions from insurance (reinsurance) organizations from insurance premiums | Financial Oversight | |
| 13-1 | Deductions for the development of civil aviation | GAGA | |
| Chapter 2. Fees and Mandatory Payments | |||
| 14 | Receipts from the fee for the use of natural objects of plant and animal life, mushrooms, and the state forest fund | MPRTNE, LS | |
| 15 | Receipts from fees for the issuance of apostilles | MJ, MVD | |
| 16 | Receipts from annual fees of regulated entities | DRTEK | |
| 17 | Receipts from enforcement fees | Authorized state body for the enforcement of judicial acts | |
| 18 | Receipts from testing and hallmarking of jewelry and other products made from precious metals | Authorized state body for testing and hallmarking jewelry and other products made from precious metals | Effective from September 29, 2025 |
| 19 | Fees for the use of surface water resources and water bodies | MVSHP, SZN, SVR | |
| 20 | Fee for environmental pollution | MPRTNE | |
| 20-1 | Utilization fee | MPRTNE | |
| 20-2 | Funds from compensation for forestry losses | State institutions | |
| Chapter 3. Duties | |||
| 21 | Receipts for maintaining the Eurasian patent in force in accordance with the Eurasian Patent Convention and receipts for registration, publication, issuance, and extension of the term of the Eurasian patent for industrial design in accordance with the Protocol on the Protection of Industrial Designs to the Eurasian Patent Convention | MNVOI | |
| Chapter 4. Execution of Works and Services | |||
| 22 | Receipts from contractual work of research institutions | Scientific institutions | |
| 23 | Fees for admission to educational institutions | Educational institutions | |
| 24 | Fees for accommodation in dormitories, officer houses, and covering utility expenses | Educational institutions, MO, MZ, GKNB, MKMIP, KNIА "Kabar" | |
| 25 | Fees for transfer and restoration in educational institutions | Educational institutions | |
| 26 | Fees for meals in educational institutions | Educational institutions | |
| 27 | Receipts from making up missed classes and internships for unjustified reasons | Educational institutions | |
| 28 | Receipts from the activities of state media | MKMIP, NTRK, ElTR, KNIА "Kabar" | |
| 29 | Receipts from the activities of boarding houses, sanatoriums, and rest houses | State institutions | |
| 30 | Receipts from conducting press conferences | MKMIP, KNIА "Kabar" | |
| 31 | Receipts from theatrical and museum events | MKMIP | |
| 32 | Receipts from film screenings | MKMIP | |
| 33 | Receipts from hotel services | State institutions | |
| 34 | Receipts from providing medical assistance to military personnel of other structures | MO | |
| 35 | Interest from the placement of free budgetary funds | MF | |
| 36 | Receipts from the sale of values from the state material reserve | FGMR | |
| 37 | (Invalidated in accordance with the resolution of the Cabinet of Ministers of the Kyrgyz Republic dated July 17, 2025, No. 424) | ||
| 38 | (Invalidated in accordance with the resolution of the Cabinet of Ministers of the Kyrgyz Republic dated July 17, 2025, No. 424) | ||
| 39 | (Invalidated in accordance with the resolution of the Cabinet of Ministers of the Kyrgyz Republic dated July 17, 2025, No. 424) | ||
| 40 | Receipts from the lease of state property in accordance with the legislation of the Kyrgyz Republic | State institutions | |
| 41 | Receipts from deductions from the salaries and other incomes of convicts in accordance with the legislation of the Kyrgyz Republic | GSIN, Department of Probation | |
| 42 | Receipts from the production activities of institutions of the penal enforcement system | GSIN | |
| 43 | Receipts from services in the UDPKR system | UDPKR | |
| 44 | Receipts from courier services | FS MVD | |
| 45 | Receipts from the transportation and disposal of medical waste | MZ | |
| 46 | Interest from the placement of guarantee funds for state procurement procedures | MF | |
| 47 | Receipts from subscriptions on the state procurement web portal, including the electronic catalog | MF | |
| 48 | Receipts from the sale of values of the State Fund of Precious Metals and Precious Stones of the Kyrgyz Republic | DDM | |
| 49 | Receipts from returned funds from previously issued loans from special accounts | State institutions | |
| 50 | Receipts from participation in financing the operation and maintenance of the Orto-Tokoy (Kasansay) reservoir | SVR | |
| 51 | Receipts from the identification of animals (sale of ear tags) | VS | |
| 52 | Receipts from translation services within the framework of the Eurasian Economic Union | CP | |
| 53 | Receipts up to 2.9% from investments in fixed assets and capital investments, including those paid by state treasury obligations | State institutions | |
| 54 | Receipts from breeding, training, and keeping dogs | GTS | |
| 55 | Deductions from the sale of state registration plates with unique combinations of numbers and/or letters for vehicles in accordance with the established regulatory legal acts | GARTSVS | |
| 56 | Receipts from contractual work of national security agencies | GKNB | |
| 57 | Receipts from the use of fishery water bodies | DRPK | |
| 58 | Receipts from the sale of fish stocking material, brood stock, and aquatic biological resources | DRPK | |
| 59 | Receipts from performing analytical, research, and specialized works and services based on civil law contracts | Institute of Lawmaking and Rule of Law | |
| 60 | Receipts from insurance reimbursements | State institutions | |
| 61 | Fees for technical support of cashless payments | State institutions | |
| 62 | Funds for activities to prevent and eliminate emergencies | MES | |
| 63 | Funds received for work performed by the authorized state body in the field of architectural and construction activities, housing and communal services, according to the register approved by the resolution of the Cabinet of Ministers of the Kyrgyz Republic dated December 3, 2024, No. 731 | Minstroy | Effective from December 1, 2025 |
| 64 | Implementation, maintenance, and technical support of digital water accounting systems in agriculture | KNIIRI | |
| 65 | Calculation of irrigation norms for agricultural crops in irrigated agriculture in the Kyrgyz Republic | KNIIRI | |
| 66 | Funds received for the acceptance of products under contracts | MO | |
| 67 | Funds received from the sale of state registration plates with unique combinations of numbers and/or letters for vehicles | GCRTSVS | Effective from January 1 to December 31, 2026 |
| 68 | Funds received from the sale of personalized state registration plates for vehicles | GCRTSVS | Effective from January 1 to December 31, 2026 |
| 69 | Funds received from issuing permits for tinting the side windows of front doors of vehicles | GCRTSVS | Effective from January 1 to December 31, 2026 |
| 70 | Funds received from the sale of used and canceled state registration plates | GCRTSVS | Effective from January 1 to December 31, 2026 |
List of Abbreviations
| MJ | - | Ministry of Justice of the Kyrgyz Republic |
| MF | - | Ministry of Finance of the Kyrgyz Republic |
| MVD | - | Ministry of Internal Affairs of the Kyrgyz Republic |
| MPRTNE | - | Ministry of Natural Resources, Ecology, and Technical Supervision of the Kyrgyz Republic |
| ME | - | Ministry of Energy of the Kyrgyz Republic |
| MP | - | Ministry of Education of the Kyrgyz Republic |
| MNVOI | - | Ministry of Science, Higher Education, and Innovations of the Kyrgyz Republic |
| MES | - | Ministry of Emergency Situations of the Kyrgyz Republic |
| MKMIP | - | Ministry of Culture, Information, and Youth Policy of the Kyrgyz Republic |
| MZ | - | Ministry of Health of the Kyrgyz Republic |
| MO | - | Ministry of Defense of the Kyrgyz Republic |
| Minstroy | - | Ministry of Construction, Architecture, and Housing and Communal Services of the Kyrgyz Republic |
| GKNB | - | State Committee for National Security of the Kyrgyz Republic |
| GCRTSVS | - | State Center for Registration of Vehicles and Driver Personnel under the Office of the President of the Kyrgyz Republic |
| GSIN | - | State Service for the Execution of Sentences under the Cabinet of Ministers of the Kyrgyz Republic |
| GTS | - | State Customs Service under the Cabinet of Ministers of the Kyrgyz Republic |
| FS MVD | - | Courier Service of the Ministry of Internal Affairs of the Kyrgyz Republic |
| LS | - | Forest Service under the Ministry of Emergency Situations of the Kyrgyz Republic |
| SRNOS | - | Service for Regulation and Oversight in the Communications Sector under the Ministry of Digital Development and Innovative Technologies of the Kyrgyz Republic |
| Financial Oversight | - | Service for Regulation and Oversight of the Financial Market under the Ministry of Economy and Commerce of the Kyrgyz Republic |
| SVR | - | Water Resources Service under the Ministry of Water Resources, Agriculture, and Processing Industry of the Kyrgyz Republic |
| SZN | - | Land and Water Oversight Service under the Ministry of Water Resources, Agriculture, and Processing Industry of the Kyrgyz Republic |
| VS | - | Veterinary Service under the Ministry of Water Resources, Agriculture, and Processing Industry of the Kyrgyz Republic |
| UDPKR | - | Office of the President of the Kyrgyz Republic |
| DDM | - | Department of Precious Metals under the Ministry of Finance of the Kyrgyz Republic |
| DRPK | - | Department of Fisheries under the Ministry of Water Resources, Agriculture, and Processing Industry of the Kyrgyz Republic |
| DRTEK | - | Department for Regulation of the Fuel and Energy Complex under the Ministry of Energy of the Kyrgyz Republic |
| (Paragraph invalidated in accordance with the resolution of the Cabinet of Ministers of the Kyrgyz Republic dated August 12, 2025, No. 485) | ||
| FGMR | - | Fund of State Material Reserves under the Ministry of Emergency Situations of the Kyrgyz Republic |
| CSM | - | Center for Standardization and Metrology under the Ministry of Economy and Commerce of the Kyrgyz Republic |
| CP | - | Translation Center of the Cabinet of Ministers of the Kyrgyz Republic |
| (Paragraph invalidated in accordance with the resolution of the Cabinet of Ministers of the Kyrgyz Republic dated August 12, 2025, No. 485) | ||
| NTRK | - | National Television and Radio Broadcasting Corporation of the Kyrgyz Republic |
| ElTR | - | State Television and Radio Broadcasting Company of the Kyrgyz Republic "ElTR" |
| KNIА "Kabar" | - | Kyrgyz National Information Agency "Kabar" |
| MVSHP | - | Ministry of Water Resources, Agriculture, and Processing Industry of the Kyrgyz Republic |
| GAGA | - | State Agency of Civil Aviation under the Cabinet of Ministers of the Kyrgyz Republic |
| KNIIRI | - | Kyrgyz Scientific Research Institute of Irrigation under the Water Resources Service of the Ministry of Water Resources, Agriculture, and Processing Industry of the Kyrgyz Republic |
