ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2017 No. 692

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of August 22, 2011 No. 423 "About approval of Rules of carrying out inventory count in public institutions"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of August 22, 2011 No. 423 "About approval of Rules of carrying out inventory count in public institutions" (it is registered in the Register of state registration of regulatory legal acts at No. 7197), the following changes:

in Rules of carrying out inventory count in the public institutions approved by the specified order:

12) of item 4 to state the subitem in the following edition:

"12) calculations for payments in the budget, on obligatory social assignments, on pension contributions, on assignments and fees on compulsory social medical insurance in The Government for Citizens State corporation, with depositors - is at least once a quarter;";

state Item 60 in the following edition:

"60. Results of inventory count shall be reflected in accounting and the reporting of that month in which inventory count was finished.

According to the Rules of creation and accounts presentation approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468, registered in the Register of state registration of regulatory legal acts for No. 15594, in explanatory notes to the annual financial reporting are reflected this about results of the carried-out inventory count.";

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, 23 and 24 to be reworded as follows appendices 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, 23 and 24 to this order.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) 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 from the date of its state registration, except for paragraphs of the fifth, sixth and seventh Item 1 of this order which become effective since July 1, 2018.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2017 No. 692

Appendix 1

to Rules of carrying out inventory count in public institutions

Name _________________________ ________

                       public institution code

The act of control check of inventory count of values on _________________

______________________________________________________________

name of public institution, warehouse, storage room, workshop, site,

________________________________________________________________

where inventory count was carried out

"____" ___________ ______

inventory count of values was carried out on ______________ ____

                                                                            date

The commission in structure:

Chairman of _________ ________________________________

                    position (surname, name, middle name (in case of its availability)

Members of the commission: ___________________________________________

                            (surname, name, middle name (in case of its availability)

_________________________________________

(surname, name, middle name (in case of its availability)

The control inspection which is carried out by _________ ____________________________________

position (surname, name, middle name (in case of its availability)

it is established:

According to the inventory register it appears available ___________________ names of values on the amount.

Results of check.

No. according to the inventory	The name of the values which underwent to control check	It appears according to the inventory register			When checking the actual availability (unit)			Results of check (+ more, - less)
		quantity	price	amount	quantity	price	amount	quantity	price	amount
1	2	3	4	5	6	7	8	9	10	11
Total …			x			x			x

Persons who were carrying out control inspection of ________ _______________________________

                                                                 (signature) (surname, name, middle name (in case of its availability)

Chairman of inventory-taking group of _______ _______________________________

                                                                   (signature) (surname, name, middle name (in case of its availability)

Members of inventory-taking group of ________ ____________________________________

                                                           (signature) (surname, name, middle name (in case of its availability)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2017 No. 692

Appendix 2

to Rules of carrying out inventory count in public institutions

Name ______________________________ ____

                              public institution code

Book of accounting of control checks of inventory counts 

№. of payment order	Surname and position of the worker performing	The name of the checked organization, warehouse, the storage room	Surname of the responsible person	Date of control check	Is registered according to the inventory register		It is checked values
					number of names of values	amount	number of names of values	amount
1	2	3	4	5	6	7	8	9
Total …

Continuation of the table

Results of control check				The decision of administration by results of control check	The receipt of person who was carrying out control inspection
shortage		excesses
quantity	amount	quantity	amount
10	11	12	13	14	15
				x	x

It is begun "___" with _____________ ______

It is ended "___" by ___________ ______

Appendix 3

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2017 No. 692

Appendix 3

to Rules of carrying out inventory count in public institutions

Name ______________________ _______

                public institution code

The sheet of the results revealed by inventory count

№. of payment order	Account name	Account number	The result revealed by inventory count		Spoil of property is established	From the total amount of shortages and losses from spoil of property
			shortage	excesses	amount	it is offset on regrading	written off within decrease regulations	it is carried on perpetrators	written off on costs of production and addresses over decrease regulations
			amount	amount
And	1	2	3	4	5	6	7	8	9
1	Fixed assets
2	Intangible assets

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