ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 30, 2017 No. 350

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting budget accounting"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting budget accounting" (registered in the Register of state registration of regulatory legal acts for No. 5962, No. published in the Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan in 2010 2, of the Art. 368) the following changes and amendments:

in the Rules of conducting budget accounting approved by the specified order:

state Item 7-1 in the following edition:

"7-1. For daily accounting of execution of local budgets, territorial authorities of treasury provide on electronic media to local authorized bodies on budget implementation reports on form 5-34A "The report on remaining balance on KSN of paid services, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or connected grant, accounts of subjects of the quasi-public sector and accounts of public procurements (pilot project)" in the code according to the corresponding local budget.";

state Item 8 in the following edition:

"8. Account of transactions on execution of budgets is kept in the following accounting registers:

the book "The Magazine — Main" in form, according to appendix 1 to these rules;

the memorial order on the single treasurer account on form, according to appendix 2 to these rules;

the memorial order in form, according to appendix 3 to these rules;

disaggregation according to control accounts of cash in form, according to appendix 4 to these rules (it is intended for accounting of KSN of paid services, the charitable help, temporary placement of money, target financing, local self-government, rekonvertation of the external loan or the connected grant, National fund of the Republic of Kazakhstan (further - National fund), custom union, accounts of subjects of the quasi-public sector, accounts of public procurements (pilot project), the accounts of the amounts before examination);

disaggregation of the amounts of deposits (deposits) placed with EKS in form, according to appendix 5 to these rules;

disaggregation of the placed deposit amounts from local budgets in form, according to appendix 6 to these rules;

disaggregation on receipts and expenses of the budget for form, according to appendix 7 to these rules;

balance of Committee of treasury in No. form 1, according to appendix 8 to these rules;

balance of execution of the local budget in form No. 1-M, according to appendix 9 to these rules;

the report on movement of money on the Single treasurer account on No. form 2, according to appendix 10 to these rules;

the report on the state and guaranteed by the state debt, debt on guarantees of the state on No. form 3, according to appendix 12 to these rules;

the report on external loans and the connected grants on No. form 5, according to appendix 14 to these rules;

information on expenditure of reserve of the Government of the Republic of Kazakhstan and local executive bodies on form, according to appendix 15 to these rules;

data on account balances for accounting of the amounts of letters of credit of public institutions in form, according to appendix 16 to these rules;

the report on closing of operational day on accounts in foreign currency in No. form 6, according to appendix 17 to these rules;

the report on movement of money of the local budget on form No. 2-M, according to appendix 18 to these rules;

disaggregation on accounts in foreign currency in form, according to appendix 19 to these rules;

the report on closing of operational day in the Integrated information system of treasury (further - IISK) in form, according to appendix 20 to these rules;

information on expenditure of means of external loans and the connected grants within investment projects in form, according to appendix 21 to these rules;

the reference according to temporarily available budgetary funds (deposits) placed in National Bank from the Single treasurer account on form according to appendix 23 to these rules.";

the eighth and ninth Item 10 to state parts in the following edition:

"The balance of Committee of treasury reflects remaining balance of money for EKC, KCH republican and local budgets, in the account of external loans, in KSN of paid services, charitable help, temporary placement of money, target financing, local self-government, rekonvertation of the external loan or connected grant, National fund, on the account of custom union, on accounts of subjects of the quasi-public sector, on accounts of public procurements (pilot project), on accounts in foreign currency, on accounts of the amounts before examination, on the account on money in calculations, on shortages of MB, on placement in deposits (deposits) of National Bank of the Republic of Kazakhstan (further - National Bank).

The balance of execution of local budgets reflects remaining balance of money for KSN of the corresponding local budgets, in the corresponding KSN of paid services, charitable help, temporary placement of money, on accounts on shortages of MB, on placement in deposits (deposits) of National Bank, on the account on external loans, accounts of subjects of the quasi-public sector, accounts of public procurements (pilot project), KSN of local self-government.";

exclude Item 11;

state Item 25 in the following edition:

"25. On account 3 "Control accounts of cash and other accounts in national currency" movement of money in national currency is considered: on KSN republican and local budgets, on accounts on external loans, KSN of paid services, the charitable help, temporary placement of money, National fund, target financing, local self-government, rekonvertation of the external loan or the connected grant, on accounts of the amounts before examination, custom union, subjects of the quasi-public sector, the accounts of public procurements (pilot project), and also are considered the attracted money of local budgets for placement in deposits (deposits) of National Bank.

Account 3 is subdivided into sub-accounts:

300 "KCH OF THE REPUBLIC OF BELARUS";

301 "MB KCH";

302 "Account on external loans";

303 "Account of custom union";

304 of "Accounts of subjects of the quasi-public sector of the Republic of Belarus";

305 of "Accounts of subjects of the quasi-public sector of MB";

306 "KSN of local self-government";

307 of "KSN of rekonvertation of the external loan or connected grant";

308 of "Accounts of public procurements" (pilot project) (further - 308 of "Accounts of public procurements");

310 "KSN of paid services of the Republic of Belarus";

311 "KSN of paid services MB";

320 "KSN of the charitable help of the Republic of Belarus";

321 "KSN of the charitable help of MB";

330 "KSN of temporary placement of money of the Republic of Belarus";

331 "KSN of temporary placement of money of MB";

340 "KSN of National fund";

350 "KSN of target financing";

360 of "Accounts of the amounts before examination";

380 "The account for attraction of financial resources with MB KSN";

390 "Combined acquisition account".";

add with Item 27-7 of the following content:

"27-7. On sub-account 308 "The account of public procurements" movement of money on accounts of public procurements is considered.

Receipt of money for accounts of public procurements is reflected on the debit of sub-account 308 and the credit of sub-account 600.

The expenditure of money from accounts of public procurements is reflected on the debit of sub-account 500 and the credit of sub-account 308.";

the first and second Item 48 to state parts in the following edition:

"On sub-account 500 "Carrying out expenses" by Committee of treasury the expenses which are carried out with KSN republican and local budgets with KSN of paid services, the charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, National fund, target financing, from the account of custom union, accounts of subjects of the quasi-public sector and accounts of public procurements are considered.

On the amount of the made expenses debit entry of sub-account 500 and to the credit of sub-accounts 300, of 301, of 303, of 304, of 305, of 306, of 307, of 308, of 310, of 311, of 320, of 321, of 330, of 331, of 340, 350 per every day is made.";

to state paragraph two of Item 48-1 in the following edition:

"on sub-account 500 "Carrying out expenses" - expenses on KSN of the local budget, on accounts of subjects of the quasi-public sector and accounts of public procurements;";

in Item 52-1:

state part one in the following edition:

"On account 6 of "Receipt" transactions on revenues to KSN republican and local budgets, into accounts on external loans, on KSN of paid services, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or connected grant, National fund, target financing, custom union, into the account of the amounts before examination, into accounts of subjects of the quasi-public sector and the account of public procurements are considered.";

third to state part in the following edition:

"On sub-account 600 "Transfer of receipts" by Committee of treasury revenues to KSN republican and local budgets, on KSN of paid services, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or connected grant, National fund, target financing, custom union, into the account of the amounts before examination, into accounts of subjects of the quasi-public sector and the account of public procurements are considered.";

the fifth to state part in the following edition:

"Local authorized bodies on budget implementation consider:

on sub-account 600 "Transfer of receipts" - revenues to KSN of the local budget, to accounts of subjects of the quasi-public sector and the account of public procurements;

601 "Transfer of revenues to KSN of paid services MB";

602 "Transfer of revenues to KSN of the charitable help of MB";

603 "Transfer of revenues to KSN of temporary placement of money of MB";

604 "Transfer of revenues to KSN of local self-government";

610 "Transfer of receipts according to external loans".";

appendices 8, 9, 10, 14, 18, 20, 21, 24, 25 and 26 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, 9 and 10 to this order;

changes in state language are made to appendix 17 to the specified Rules, the text in Russian does not change;

exclude appendices 11 and 22.

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.

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