ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2018 No. 269

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 "About approval of Rules of budget implementation and its cash servicing"

According to Item 8 of Article 82 of the Budget code of the Republic of Kazakhstan of December 4, 2008 I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 "About approval of Rules of budget implementation and its cash servicing" (it is registered in the Register of state registration of regulatory legal acts for No. 9934) the following changes and amendments:

in the Rules of budget implementation and its cash servicing approved by the specified order (further - Rules):

to part third of Item 6 makes change in state language, in Russian the text does not change;

state Item 10 in the following edition:

"10. Funding plans according to obligations and payments of administrators of budget programs are created according to functional and economic classification of expenses by forms, according to appendices 7-10 to these rules, by the code of individual funding plans according to obligations and payments.

The annual amounts of funding plans of the administrator of budget programs for budget programs correspond to the amounts approved by the law on the republican budget for the next financial year approved by the decision of maslikhat on the local budget for the next financial year.

The annual amounts of funding plan according to obligations, funding plan on payments of administrators of budget programs correspond:

at the level of budget programs - expense amount according to the budget program approved (specified, corrected) the budget;

at the level of budget subprogrammes - expense amount according to the budget subprogramme of the approved (reapproved) budget program.";

state Item 25 in the following edition:

"25. The administrator of budget programs within 2 working days after receipt of the breakdown approved by consolidating plans of financing on months of the annual amounts of financing of budget programs for obligations and payments approves funding plans of administrators of budget programs and individual funding plans according to obligations and payments. Individual funding plans are provided by the administrator of budget programs at the same time for all subordinated public institutions:

under the republican budget in territorial subdivision of treasury for the location the electronic images in forms according to appendices 3 and 6 to these rules attached to the register in form according to appendix 22 to these rules, signed by the electronic and digital signature (further - the EDS) the head of the administrator of budget programs and the head of the structural unit of the administrator of budget programs responsible for creation of individual funding plan;

on the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects and also on the public institutions in the field of defense entering the list of the data which are subject to classification in territorial subdivision of treasury on the location on paper and magnetic carriers according to appendices 2 and 5 to these rules with the register in duplicate in form according to appendix 21 to these rules;

according to the local budget - in local authorized body on budget implementation on paper and magnetic carriers;

on city budgets of district value, the village, settlement, rural district - in the office of the akim of the corresponding administrative territorial unit.

Funding plans of administrators of budget programs and individual funding plans affirm the responsible secretary of the central executive body (the official to whom powers of the responsible secretary of the central executive body are in accordance with the established procedure assigned), and as cases of absence of those - the head of the administrator of budget programs.

In case of absence of the head of the administrator of budget programs or person, it the representative, the responsible secretary of the central executive body (the official to whom powers of the responsible secretary of the central executive body are in accordance with the established procedure assigned), funding plans of administrators of budget programs and individual funding plans affirm persons fulfilling their duties according to the order.

The local authorized body on budget implementation within 5 working days after representation by the administrator of the budget program of the approved individual funding plans for all public institutions makes check on compliance of total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts and financings on payments, the consolidating plan of financing according to obligations according to each EBK RK budget program and on months and represents to territorial subdivision of treasury electronic images of the consolidating plan of financing in forms according to appendices 15, 17 and 19, electronic image of the approved plan according to appendix 23 to these rules and the individual funding plans in forms according to appendices 3 and 6 to these rules attached to the register in form according to appendix 22 to these rules signed EDSs of the head of authorized body on budget implementation and the head of the structural unit of authorized body on budget implementation, responsible for creation of consolidating plans.

The local authorized body on budget implementation provides compliance of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget to total sum of expenses of all individual funding plans of public institutions, and also their timely submission to territorial subdivision of treasury.

Territorial subdivisions of treasury on the location of administrators of republican budget programs within 5 working days after representation by administrators of republican budget programs of individual funding plans for all public institutions make check on compliance to the EBK RK codes, the total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts and financings on payments, the consolidating plan of financing according to obligations according to each EBK RK program, on months, and enter (load) into the Integrated information system of treasury (further - IISK).

Territorial subdivisions of treasury within 5 working days after representation by local authorized bodies on budget implementation of individual funding plans on all public institutions make check on compliance to the EBK RK codes, the total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts and financings on payments, the consolidating plan of financing according to obligations according to each EBK RK budget program, on months, compliance of consolidating plans of financing of subordinate budgets to consolidating plans of financing of the higher budget, consolidating plans of financing of the city of republican value and the capital to consolidating plans of the republican budget for target transfers and the credits in subordinate budgets or from subordinate budgets in higher budgets, in case of transfer of function of state bodies and enter (load) into IISK.

In case of acceptance on execution executives in charge of territorial subdivisions of treasury perform verification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and individual funding plans according to obligations and payments according to the local budget on compliance to decisions of maslikhats on local budgets for the next financial year, to resolutions of local executive bodies on implementation of local budgets for the next financial year.

In case of failure to carry out of the established requirements by territorial subdivisions of treasury individual funding plans deviate on IS "Treasury — the Client" (further - IS "Treasury client"), to the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects and also on the public institutions in the field of defense entering the list of the data which are subject to classification - return, for correction with indication of the reason with reference to the corresponding Items of these rules.";

change in state language is made to Item 28, in Russian the text does not change;

31, 32 and 33 to state Items in the following edition:

"31. Modification of individual funding plans according to obligations and payments of public institutions is allowed no more once a month, and last month of the current financial year - no more than two times no later than the twentieth of current month, except as specified modification of consolidating plans of financing, funding plans of the higher budget for the transferred target transfers and the credits, execution of executive documents, distribution of the distributed budget programs, and also budget programs for servicing and repayment of public debt and modification of funding plans for obligations and payments, the individual funding plans concerning specifics of economic classification of expenses.

32. Administrators of budget programs independently make changes to funding plans according to obligations and payments, the individual funding plans concerning specifics of economic classification of expenses and subprogrammes of budget programs which do not mention annual and monthly amounts of expenses according to the budget program.

For modification of individual funding plans the administrator of budget programs creates references in forms according to appendices 34 and 36 to these rules.

For modification of individual funding plans the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects, and also public institutions in the field of defense, entering the list of the data which are subject to classification create the reference in triplicate in forms according to appendices 33 and 35 to these rules.

The amounts of changes in references are specified in thousands of tenges, numbers with fractional remaining balance, no more than one sign after comma.

33. On the basis of requests of public institutions the administrator of budget programs creates the reference on change of funding plans of the administrator of budget programs for payments and obligations and certificates of modification of individual funding plans of public institutions (further - the certificate of modification of individual funding plan). Before forming of certificates of modification of individual funding plans, and considerations of the request of public institution the administrator of budget programs, addresses to territorial subdivision of treasury on the location with the letter on need of implementation of blocking of the corresponding expenses the Territorial subdivision of treasury stops registration of obligations and carrying out payments of public institution according to programs, subprogrammes, specifics on which change of plan assignments, before completion of the procedures on modification of funding plans is planned.

The territorial subdivision of treasury provides forms 4-20 "The summary report on expenses" according to appendix 41 to these rules to the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects and also the public institutions in the field of defense entering the list of the data which are subject to classification.

In case of suspension of transactions by the corresponding codes of budget classification of expenses the administrator of budget programs notifies the subordinated public institutions on the planned modification of individual funding plans. At the same time public institutions perform operations by changeable codes of budget classification of expenses after completion of the procedures on modification of individual funding plans.

The request of public institution is created taking into account the following:

transfer of the amounts of specifics from current month the forthcoming months and vice versa is forbidden;

observance of compliance between the amounts of plan assignments and the made cash expenses;

preserving ratio between funding plans according to obligations and funding plans on payments in case of which the amount of plans for payments from the beginning of year does not exceed the amount of plans for obligations for the same period of financial year;

the accepted, but not paid obligations;

availability of collection orders;

reduction of the planned amounts on specifics of economic classification of expenses is made on the amount of plan assignments less undertaken obligations;

increase (reduction) in the planned amounts on one specifics of economic classification of expenses of the budget is performed within the annual amounts according to the budget program (subprogramme) due to reduction (increase) of the planned amounts on other specifics, within total sum of month according to the budget program (subprogramme) provided by funding plan;

funds redistribution between budget subprogrammes within one budget program is made within the annual amounts according to the budget program;

the basis for redistribution of budgetary funds between budget subprogrammes of the budget development programs financed by means of government external loans and grants within annual amount of budgetary funds according to the budget development program is the approved order of the Government of the Republic of Kazakhstan about modification and amendments in the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget.

The request of public institution is signed by the head or person it the representative, the head of the structural unit of the public institution responsible for their creation, and in the absence of the last - persons to whom the relevant orders assign fulfillment of duties, and transferred to the corresponding administrator of budget programs with calculations to changes and their reasons no later than the 10th of current month.";

state Item 35 in the following edition:

"35. In case of observance of the conditions provided by these rules, the administrator of budget programs approves certificates of modification of individual funding plans.

The administrator of republican budget programs approves certificates of modification of individual funding plans of the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects, and also public institutions in the field of defense, entering the list of the data which are subject to classification, in triplicate, one of which sends to public institution, the second - to territorial subdivision of treasury on the location with the register in duplicate, in form according to appendix 21 to these rules, and third retains.

The administrator of republican budget programs approves certificates of modification of individual funding plans in duplicate, one of which sends to public institution. On the location sends electronic image of certificates of modification of individual funding plans according to appendices 34 and 36 to these rules with the register in form according to appendix 22 to these rules to territorial subdivision of treasury.

The administrator of local budget programs approves certificates of modification of individual funding plans in triplicate, one of which sends to public institution, the second retains. Sends electronic image of certificates of modification of individual funding plans according to appendices 34 and 36 to these rules with the register in form according to appendix 22 to these rules which are signed by the EDS of the head of the administrator of budget programs and the head of the structural unit of the administrator of budget programs responsible for creation of individual funding plan to territorial subdivision of treasury.

Certificates of modification of individual funding plans by administrators of budget programs in territorial subdivision of treasury are provided on information system "Treasury client", and for the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects, and also public institutions in the field of defense, entering the list of the data which are subject to classification, on paper in the following procedure:

the certificate of modification of the individual funding plans concerning changes in consolidating plans of financing are provided no later than two working days from the date of approval of the certificate of modification of consolidating plans of financing;

certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing are provided no more once a month, no later than the twentieth of current month, and last month of the current financial year - no more than two times no later than the twentieth of current month.

After loading of treasury by territorial subdivision in IISK of certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing on IS "Treasury client" the notification on confirmation of loading goes to IISK of these references to the administrator of local budget programs, and also the relevant local authorized body on budget implementation for carrying out budget monitoring by the last.

In case of acceptance on execution of references on modification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and individual funding plans according to obligations and payments executives in charge of territorial subdivision of treasury perform check of codes of references on compliance to the EBK RK codes, compliance of funding plans of subordinate budgets to funding plans of the higher budget for the target transfers and the credits transferred from the republican budget or to the republican budget.";

to part third of Item 40 makes change in state language, in Russian the text does not change;

state Items 50 and 51 in the following edition:

"50. Local authorized body on budget implementation at the same time one copy of the certificate of modification of consolidating plans of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget represents within 2 working days after their approval to territorial subdivision of treasury electronic images of certificates of modification of consolidating plans of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget according to appendices 26, 38 and 40 to these rules are attached to the register in form according to appendix 22 to these rules and EDSs of the head of authorized body on budget implementation and the head of the structural unit of authorized body on budget implementation, responsible for creation of consolidating plans are signed.

In case of refining of the budget electronic images of certificates of modification of consolidating plans according to appendices 26, 38 and 40 and electronic image of the specified plan according to appendix 42 to these rules, attached to the register according to appendix 22 to these rules are represented to territorial subdivision of treasury.

51. The local authorized body on budget implementation of area, city of republican value, the capital provides in the central authorized body on budget implementation the specified consolidating plan of receipts of the income on the area, the city of republican value, the capital in the form of the electronic database - in time no later than the 15th following for reporting. The central authorized body on budget implementation sends to the state body providing control of execution of tax and other obligatory payments in the budget the specified plan of receipts of the income of local budgets.";

add with Item 56-1 of the following content:

"56-1. The central authorized body on budgetary planning based on the budget monitoring which is carried out by the central authorized body on budget implementation following the results of quarter no later than the 25th day of the first month of quarter of the following behind reporting quarter, within the current financial year the cases provided by subitem 3-2) of Item 2 of Article 111 of the Budget code by adjustment of the budget performs funds redistribution between budget programs of administrators of republican budget programs of no more than ten percent from amount of expenses of the budget program the current financial year for the approved (specified) budget, except for budget programs (subprogrammes) financed by target transfers from National fund of the Republic of Kazakhstan in case of not development of budgetary funds and (or) inefficient execution of budget programs within the current financial year without change of expense structure of the budget with obligatory consideration on the Republican budget commission.

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