ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 29, 2017 No. 526

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs and authorized bodies on budget implementation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs and authorized bodies on budget implementation" (it is registered in the Register of state registration of regulatory legal acts for No. 14613, it is published on January 17, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes and amendments:

state heading in the following edition:

"About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts";

state preamble in the following edition:

"According to Article 124 of the Budget code of the Republic of Kazakhstan of December 4, 2008 and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" I ORDER:";

state Item 1 in the following edition:

"1. Approve the enclosed Rules of creation and submission of budget reports by public institutions, administrators of budget programs, by authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts.";

in Rules of creation and submission of budget reports by public institutions, administrators of the budget programs and authorized bodies on budget implementation approved by the specified order:

state heading in the following edition:

"Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts";

state Items 1 and 2 in the following edition:

"1. These rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts (further - Rules) establish amount, forms, frequency, terms, procedure for creation and submission of budget reports of public institutions, administrators of the budget programs containing at the expense of republican and local budgets, authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts.

2. The public institutions and administrators of budget programs containing at the expense of republican and local budgets, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts constitute reports in amount and in the forms established by these rules.";

third of Item 5 to state part in the following edition:

"In case of introduction by local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district of changes in the report of the administrator of local budget programs, corrections are made by the last to budget reports in similar procedure.";

state Item 8 in the following edition:

"8. Terms of submission of budget reports for administrators of republican budget programs are established by department, except for reports on creditor and debit debts as of April 1 and for October 1 of accounting year, for administrators of local budget programs - local authorized bodies on budget implementation (offices of akims of the cities of district value, villages, settlements, rural districts). Public institutions submit budget reports within the terms established by administrators of budget programs and brought by them to public institutions before date of submission of budget reports.

Budget reports of public institutions and administrators of local budget programs are submitted in electronic form and on paper with the numbered pages and table of contents.

Administrators of local budget programs represent budget reports to the relevant local authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district).

The list of forms of budget reports of public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts is given in appendix 1 to these rules.

The form of submission of budget reports by public institutions, administrators of budget programs, and offices of akims of the cities of district value, villages, settlements, rural districts is given by authorized bodies on budget implementation in appendix 2 to these rules.

Creation and submission of budget reports offices of akims of the cities of district value, villages, settlements, rural districts with population more than two thousand people is performed since January 1, 2018, offices of akims of the cities of district value, villages, settlements, rural districts with population two thousand and less people - since January 1, 2020.

Date of submission of budget reports for public institution day of its actual transfer on accessory, except for the public institutions which are in other settlements for which date of submission of budget reports is the date of its departure designated in stamp of the post company, but no later than 5 calendar days before date of submission of budget reports is considered.

In case of coincidence of the term established for submission of the reporting with output (non-working) day, the budget reports are submitted for the first working day following it.";

state Item 10 in the following edition:

"10. In case of creation of budget reports it is necessary to be guided by the Budget code of the Republic of Kazakhstan and procedure for filling of forms of budget reports stated in these rules.";

the second Item 12 to state part in the following edition:

"The right of the first signature on summary budget reports of the administrator of budget programs, authorized body on budget implementation and the office of the akim of the city of district value, the village, the settlement, the rural district the head of this body or person replacing it in accordance with the established procedure, the right of the second signature - the chief accountant has.";

state Item 13 in the following edition:

"13. The corresponding administrators of budget programs receiving target transfers represent quarterly to administrators of budget programs from whom target transfers, form 4-20 with information on actual expenses of means of target transfers were received.";

state Item 16 in the following edition:

"16. Public institutions and administrators of local budget programs constitute budget reports in full of forms in duplicate, one of which goes public institutions to higher body, administrators of local budget programs - to authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district). Acceptance and verification of budget reports by administrators of budget programs from subordinated public institutions and authorized bodies on budget implementation (offices of akims of the cities of district value, villages, settlements, rural districts) from administrators of budget programs is performed according to these rules.";

third of Item 18 to state part in the following edition:

"Administrators of local budget programs receive from bodies of treasury the summary report on expenses in form 4-20 as of July 1 and for January 1 of the year following reporting assure him the signature and print of official stamp and represent it as a part of the report to the relevant local authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district).";

to state heading of paragraph 2 in the following edition:

"Paragraph 2. Amount of budget reports of authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts";

the paragraph one of Item 20 to state in the following edition:

"20. Authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts create and represent the following report types:";

third of Item 21 to state part in the following edition:

"Department represents forms 1-PU-UO and forms 2-SD on republican and local (by areas) to budgets to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget as of July 1 - no later than August 20 of accounting year, for accounting financial year - no later than February 25 of the year following accounting financial year.";

state Item 22 in the following edition:

"22. Local authorized bodies on execution of the subordinate budget, offices of akims of the cities of district value, villages, settlements, rural districts represent to local authorized body on execution of the higher budget reports on form 1-PU-UO and on form 2-SD to the terms established by the last.";

the seventh Item 26 to state part in the following edition:

"Forms 4-KZ-B and 5-DZ-B do not join the amounts of budget credits and remunerations on them, the transfers transferred from one level of the budget to another and also debts on estimative and warranty obligations, financial liabilities on the obtained loans, debt to workers on unused leaves and the deferred expenses reflected in account 1420 "Deferred expenses" do not join.";

change in state language is made to Item 27, the text in Russian does not change;

change in state language is made to Item 30, the text in Russian does not change;

state Item 37 in the following edition:

"37. Reports on creditor and debit debts state, republican and local (summary reports on creditor and debit debts of budgets of areas, the cities of republican value, the capital) budgets, and summary reports on the creditor and debit debts formed at the expense of other means are constituted by the central authorized body on budget implementation in forms 4-KZ-B, 5-DZ-B, 4-KZ-P and 5-DZ-P respectively.";

state Item 41 in the following edition:

"41. The performance report of the budget is constituted central and local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts.";

state Item 43 in the following edition:

"43. The performance report of the budget is created on the structure of the budget determined by the Budget code of the Republic of Kazakhstan to codes of classification of receipts of the budget, functional, economic classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan and constituted according to the law on the republican budget or the decision of maslikhat on the local budget, the order of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of the city of district value, the village, settlement, rural district on implementation of the law on the republican budget and decisions of maslikhats on local budgets for the corresponding financial year.";

4) of Item 57 to state the subitem in the following edition:

"4) return (underused) in the expired financial year of the unused amounts of the target transfers allocated from republican regional or district (the cities of regional value) the budget;";

state Item 62 in the following edition:

"62. Performance reports of budgets: republican, regional, the cities of republican value, the capital, district (the cities of regional value), the cities of district value, the village, the settlement, the rural district - include all received receipts, including from budgets of other levels, and all made expenses, including expenses for acquisition account from the higher budget, and the transfers transferred to budgets of other levels.";

state Item 66 in the following edition:

"66. In case of creation of performance reports of the republican budget, regional budget, city budget of republican value, the capital, district (the cities of regional value) the budget, city budget of district value, the village, the settlement, the rural district calculations for transfers are considered in expanded form.";

add with Item 68-1 of the following content:

"68-1. In case of creation of the performance report of the budget of the area (the city of regional value) calculations between district (the cities of regional value) the budget and budgets of the cities of district value, villages, settlements, rural districts for transfers do not join in the report.";

state Item 71 in the following edition:

"71. The exception of performance reports of the state, consolidated budgets, the budget of area, the budget of the region (the city of regional value) of the above-named amounts is made for the purpose of non-admission of their accounting twice: in the income - on source in the higher budget and as the received transfers in the subordinate budget and in expenses - as the transfers allocated from the higher budget and as the expenses of the subordinate budget made at the expense of them.";

state Items 73 and 74 in the following edition:

"73. Remunerations on the credits obtained from the higher budget are paid for the account of own receipts of the subordinate budget and are non-tax receipts in the higher budget which, in order to avoid the double account, are excluded in case of report generation about execution of the state, consolidated budgets, the budget of area and the budget of the area (the city of regional value).

74. In case of allocation of the credits from the higher budget to the subordinate budget at the expense of borrowed funds, the expense amount on its servicing is also subject to exception in case of report generation about execution of the state, consolidated budgets, the budget of area and the budget of the area (the city of regional value).";

to state heading of paragraph 7 in the following edition:

"Paragraph 7. Procedure for creation of performance reports of the state, consolidated budgets, the budget of area and the budget of the area (the city of regional value)";

state Items 77 and 78 in the following edition:

"77. Creation of the performance report of the government budget is made based on performance reports of the republican budget and local budgets, the performance report of the budget of area - based on performance reports of the regional budget and budgets of areas (the cities of regional value), and the performance report of the budget of the area (the city of regional value) - based on performance reports of the district budget (the cities of regional value) and city budgets of district value, the village, settlement, rural district without mutually repayable transactions between them.

Creation of the performance report of the consolidated budget is made on the basis:

1) performance report of the republican budget;

2) the performance report of local budgets (summary on areas, the city of republican value and the capital) created by actually structural division based on performance reports of budgets of areas, the city of republican value and the capital;

3) the report on receipts and use of National fund of the Republic of Kazakhstan without mutually repayable transactions between them.

The transactions performed when forming of the consolidated, state budgets, the budget of area and the budget of the area (the city of regional value), and also reports on their execution connected with exception of the amounts of the transfers, budget credits and other money transferred from one level of the budget on another for the purpose of exception of the double account belong to mutually repayable transactions.

78. The interbudget relations are governed by transfers and budget credits which for the purpose of exception of the double account on them in case of creation of performance reports of the consolidated, state budgets, the budget of area and the budget of the area (the city of regional value) are subject to exception of the amounts received by arithmetic addition republican and budgets of areas, the city of republican value and the capital, regional and budgets of areas (the cities of regional value), district (the city of regional value) and budgets of the cities of district value, villages, settlements, rural districts.";

to state heading of paragraph 8 in the following edition:

"Paragraph 8. Procedure for submission of performance reports of budgets by authorized bodies for budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts";

in Item 82:

the paragraph one of part one to state in the following edition:

"82. The territorial subdivision of department represents to local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district:";

the second to state part in the following edition:

"The local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district carries out reconciliation of the indicators of the report which are available at its order with the provided data on execution of indicators of the local budget.";

state Item 84 in the following edition:

"84. The performance report of the budget of subordinate level is submitted authorized body on its execution or the office of the akim of the city of district value, the village, settlement, rural district to authorized body on budget implementation of higher level on paper and in the form of the electronic database about receipts and expenses of the budget (further - the electronic database).";

add with Item 86-1 of the following content:

"86-1. The term of submission of the monthly/annual statement about budget implementation of the city of district value, the village, settlement, rural district to local authorized body of the area (the city of regional value) on budget implementation is established by the last.";

to state part one of Item 88 in the following edition:

"88. The monthly/annual statement about execution of budget development programs according to local budgets is created by local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts in form 6-BPR with indication of total according to investment projects, joint financing of concessionary projects, investments on forming and increase in the authorized capital of legal entities, and also according to the budget development programs which are not relating on the content to the budget programs directed to implementation of budget investment projects, joint financing of concessionary projects and to forming and increase in the authorized capital of legal entities which are specified in the Section "Other".";

state Items 93 and 94 in the following edition:

"93. Monthly/annual statements about execution state, republican, local (the summary report on execution of budgets of areas, the cities of republican value, the capital) budgets, budgets of areas, the cities of republican value, the capital and areas (the cities of regional value) are created in electronic form with reflection of receipts of budgets for categories, classes, subclasses and specifics of classification of receipts of the budget and budgets expenses on functional groups, functional subgroups, administrators of budget programs, programs, subprogrammes and specifics of classification of expenses of the budget for the structure of the budget corresponding to Item 48 of these rules and also by categories, classes, subclasses and specifics of economic classification of expenses of the budget and administrators of budget programs.

Monthly/annual statements about execution state, local (the summary report on execution of budgets of areas, the cities of republican value, the capital) budgets are constituted by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, on the basis:

1) the indicators of the republican budget this about execution provided by department;

2) performance reports of the local budgets submitted by local authorized bodies on budget implementation;

3) data on execution of indicators of the local budgets on form 1-27, provided by department;

4) the table of codes on mutually repayable transactions developed by the structural division of the central authorized body on budget implementation performing the function on development of Single budget classification of the Republic of Kazakhstan and entered into IS.

94. The monthly/annual statement about execution of the consolidated budget is constituted by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, on the basis:

1) the indicators of the republican budget this about execution provided by department;

2) the performance report of local budgets (summary on areas, the city of republican value and the capital) created by actually structural division based on performance reports of budgets of areas, the city of republican value and the capital provided by local authorized bodies of area, city of republican value, the capital on budget implementation;

3) the report on receipts and use of the National fund of the Republic of Kazakhstan provided by department;

4) planned targets of investment revenues from management of National fund and the coverings of the expenses connected with management of National fund and carrying out annual external audit, provided by the structural division of the central authorized body on budget implementation performing functions of creation of the annual statement about forming and use of National fund of the Republic of Kazakhstan.";

appendices 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24 and 25 to the specified Rules to state in edition according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to this order.

2. To department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

4) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after day of its state registration.

It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan August 29, 2017

_____________ N. Aydapkelov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of August 29, 2017 No. 526

Appendix 1

to Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts

The list of forms of budget reports of public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts

Numbers of forms

Name of forms

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