ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 13, 2018 No. 463

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 amendment 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 fifth Item 8 to state the paragraph in the following edition:

"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);";

the eighth Item 10 to state part 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, Fund of compensation by the victim, 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, on shortages of MB, on placement in deposits (deposits) of National Bank of the Republic of Kazakhstan (further - National Bank).";

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, Fund of compensation by the victim, 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, on accounts of public procurements, and also consider 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";

370 "KSN of Fund of compensation by the victim";

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

390 "Combined acquisition account".";

add with Item of 36-1sleduyushchy content:

"36-1. On sub-account 370 "KSN of Fund of compensation by the victim" movement of money for KSN of Fund of compensation by the victim is considered.

Receipt of money for KSN of Fund of compensation by the victim is reflected on the debit of sub-account 370 and the credit of sub-account 390.

The expenses made with KSN of Fund of compensation by the victim are reflected on the debit 500 and to the credit of sub-account 370.";

to state part one of Item 48 in the following edition:

"48. 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, Fund of compensation by the victim, transfers of FSMS, target financing, from the account of the Eurasian Economic Union, accounts of subjects of the quasi-public sector and accounts of public procurements are considered.";

in Item 52-1:

state part one in the following edition:

"52-1. 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, Fund of compensation by the victim, transfers of FSMS, target financing, the Eurasian Economic 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, Fund of compensation by the victim, transfers of FSMS, target financing, the Eurasian Economic 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.";

appendices 8, 10, 20, 24 and 25 to the specified Rules to be reworded as follows, according to appendices 1, of 2, of 3, 4 and 5 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 inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective since July 1, 2018.

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