ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2018 No. 1046

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:

change in state language is made to part the second Item 2, the text in Russian does not change;

change in state language is made to Item 24, the text in Russian does not change;

state Item 25 in the following edition:

"25. The administrator of budget programs within two 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 five 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 five 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 five 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 to decisions of the akim of the city of district value, the village, settlement, rural district on implementation of the decision of maslikhat of the area (the city of regional value) on the local budget 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. Under the republican budget - administrators of republican budget programs, according to the local budget - local authorized body no later than the next working day from the moment of variation represent corrected (in case of software maintenance of IS "Treasury — the Client" - electronic images) individual funding plans.

By means of information system "Treasury Client" administrators of budget programs and local authorized bodies on budget implementation create reports 3-04 "Individual funding plan on obligations/payments" according to appendix 6-1 to these rules, 3-02 "The consolidating plan of financing on obligations/payments" according to appendix 20-1 to these rules, public institutions create reports 3-04 "Individual funding plan on obligations/payments" according to appendix 6-1 to these rules.";

the second Item 29 to state part in the following edition:

"Modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations is performed by the certificates of modification of the consolidating plan of receipts, the consolidating plan of financing on payments and the consolidating plan of financing according to obligations created by authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district based on the budget programs received from administrators of change orders of funding plans according to obligations and payments with the enclosed calculations and reasons for changes and based on the received applications from the state bodies exercising control of execution of tax, customs and other obligatory payments in the budget for change of plans of receipts of the income with the enclosed calculations and reasons for changes. At the same time change orders of plans of receipts of the income are submitted at least in seven working days prior to completion of the accounting period.";

state Item 31 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, modification of EBK RK, distributions 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.";

third of Item 32 to state part in the following edition:

"For modification of individual funding plans the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects, 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.";

in Item 35:

the third and fourth to state parts in the following edition:

"The administrator of republican budget programs sends to territorial subdivision of treasury on the location the approved electronic images 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.

The administrator of local budget programs sends the approved electronic images 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.";

change in state language is made to part the fifth, the text in Russian does not change;

the sixth to state part in the following edition:

"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, the office of the akim of the city of district value, the village, settlement, rural district for carrying out budget monitoring by the last.";

to state part one of Item 36 in the following edition:

"36. In case of insufficiency of plan assignments because of adoption of obligations or carrying out cash expenses by public institution during the period after approval by the administrator of budget programs of the certificate of modification of individual funding plans, discrepancy of EBK RK, incorrect distribution of plan assignments and non-compliance with terms of provision of references on modification of funding plans by the administrator of budget programs, territorial subdivision of treasury returns without execution (on IS "Treasury client" reject with indication of the reason):

1) references on modification of individual funding plans according to obligations and payments - the administrator of the budget program;

2) references on modification of the consolidating plan of receipts, the consolidating plan of financing on payments and the consolidating plan of financing according to obligations - to local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district.";

to state part one of Item 37 in the following edition:

"37. In case of need modification of monthly amounts of expenses according to the budget program by the administrator of budget programs with observance of conditions of Item 30 of these rules creates the change order of funding plans according to obligations and payments of the administrator of budget programs (further - the request of the administrator of budget programs) which goes it to authorized body on the budget implementation / office of the akim of the city of district value, the village, settlement, rural district with the corresponding reasons for the made changes.";

state Item 39 in the following edition:

"39. The change order of funding plans of current month is provided by administrators of budget programs in authorized body for budget implementation, the office of the akim of the city of district value, the village, settlement, rural district in the following procedure with appendix of reasons for the offered changes:

the administrators of republican budget programs who do not have territorial subdivisions and subordinated public institutions provide to the fifth of current month;

the administrators of republican budget programs having territorial subdivisions and subordinated public institutions provide to the fifteenth of current month;

administrators of local budget programs till the fifteenth of current month, in case of modification of monthly amounts of expenses according to the budget programs realized at the expense of means of the target transfers and budget credits obtained from the higher budget it is represented till the fifth of current month.";

state Item 40 in the following edition:

"40. The change order of consolidating plans of financing by administrators of budget programs is provided no more once a month, except as specified modification of consolidating plans of financing of budget programs for the transferred target transfers and the credits, on servicing and repayment of public debt, execution of executive documents, the distributed budget programs, and also during the refining and adjustment of the budget.

The request of the administrator of budget programs for change of consolidating plans of financing for the decision of the Government of the Republic of Kazakhstan or local executive body, according to the decision of the relevant budget commission, and also on assignment according to the distributed budget programs, on servicing and repayment of public debt or for execution of executive documents is accepted during current month, and last month - in three working days prior to the termination of the current financial year.

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