ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2018 No. 277

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" (it is registered in the Register of state registration of regulatory legal acts for No. 5962, No. 2, by the Art. 368) the following changes and amendments is published in the Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan in 2010:

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

the second Item 1 to state part in the following edition:

"Authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts (further - authorized bodies on budget implementation) perform conducting budget accounting according to these rules.";

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" 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), the transfers to fund of social medical insurance from the republican budget for fee rendered within the guaranteed amount of free medical care (further - FSMS transfers), the Eurasian Economic Union, accounts of subjects of the quasi-public sector, accounts of public procurements, 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;

information on the loans granted from the budget for form according to appendix 27 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, FSMS transfers, on the account of the Eurasian Economic Union, on accounts of subjects of the quasi-public sector, on accounts of public procurements, on accounts in foreign currency, on accounts of the amounts before examination, on the account on money in calculations for shortages of MB, for 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, KSN of local self-government.";

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, transfers of FSMS, target financing, local self-government, rekonvertation of the external loan or the connected grant, on accounts of the amounts before clarification, the Eurasian Economic Union, subjects of the quasi-public sector, the accounts of public procurements, 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 the Eurasian Economic 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";

309 "KSN of transfers of FSMS";

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".";

state Item 27-2 in the following edition:

"27-2. On sub-account 303 "The account of the Eurasian Economic Union" movement of money on the account of the Eurasian Economic Union is considered.

Receipt of money for the account of the Eurasian Economic Union is reflected on the debit of sub-account 303 and the credit of sub-account 390.

Transfer from the account of the Eurasian Economic Union of the amounts of receipts are reflected on the debit of sub-account 500 and the credit of sub-account 303.";

add with Item 27-8 of the following content:

"27-8. On sub-account 309 "KSN of transfers of FSMS" movement of money for KSN of transfers of FSMS is considered.

Receipt of money for KSN of transfers of FSMS is reflected on the debit of sub-account 309 and the credit of sub-account 600.

The expenditure of money with KSN of transfers of FSMS is reflected on the debit of sub-account 500 and the credit of sub-account 309.";

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