ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 21, 2020 No. 684

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions" (it is registered in the Register of state registration of regulatory legal acts at No. 6443, it is published on September 15, 2010 in the Kazakhstanskaya Pravda newspaper No. 242 (26303)) the following changes:

in Rules of conducting financial accounting in the public institutions approved by the specified order:

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provision";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Procedure for the organization of financial accounting";

to state part one of Item 12 in the following edition:

"12. The chief accountant of public institution is appointed and dismissed by the head and submits directly to the head of public institution, in the absence of the last to person to whom the relevant order assigns fulfillment of duties.";

state Item 13 in the following edition:

"13. The chief accountant signs together with the head of public institution or the bank documents and documents forming the basis for acceptance and issue of material values and money authorized by it person and also financial liabilities. The head of public institution grants right to sign of bank documents and accounting documents to persons authorized on it on representation of the chief accountant. Given power are represented based on orders of the head of public institution. Unsigned documents of the chief accountant or person, it replacing are considered as invalid and are not accepted to execution.";

the eighth Item 14 to state part in the following edition:

"The delivery and acceptance certificate of cases constituted on completion of check of condition of accounting and the reporting of public institution is signed accepting and handing over cases, and affirms the head of public institution or person authorized by it. In case of disagreement of the delivery and acceptance certificate of cases accepting with any provisions it in case of its signing shall specify the corresponding motivated clauses. The delivery and acceptance certificate of cases is drawn up in duplicate, one of which remains at person which is handing over cases.";

the sixth Item 18 to state part in the following edition:

"In case of creation of source documents and bookkeeping registers on electronic media public institutions if necessary print out documents on papers.";

to state part one of Item 19 in the following edition:

"19. The documents forming the basis for entries in registers of accounting are represented to accounting service.";

state Item 20 in the following edition:

"20. The source documents which arrived in accounting service are checked as in form (completeness and correctness of execution of source documents, fillings of details), and on content (legality of the documented transactions, logical coordination of separate indicators).

The electronic form of accounting documentation of the Album of forms is valid documentation which is drawn up on paper.";

to state part one of Item 24 in the following edition:

"24. In ledgers prior to records all pages (sheets) are numbered. On the last page of the sheet signed by the chief accountant the text becomes: "In this book of all it is numbered _____ pages (sheets)". The cash book the KO-4 form and form 440 of the Album of forms shall be strung together and sealed official stamp, and the number of sheets is certified of the KO-4 and 440 forms of the Album of forms by signatures of the head of public institution or person authorized by it and the chief accountant.";

the second Item 31 to state part in the following edition:

"Results of work of the commission are drawn up by the act (any form), signed by members of the commission and affirms the head of public institution or person authorized by it.";

to state heading of Chapter 3 in the following edition:

"Chapter 3. Principles and main quality characteristics of financial accounting and creation of the financial reporting";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Accounting treatment for money and their equivalents";

state Item 48 in the following edition:

"48. Cash disbursement of money in the subreport is reflected record: debit of sub-account 1261 "Short-term receivables of workers on imprests", 1263 "Short-term receivables of other advance holders" and account 1010 credit "Cash on hand".";

state Item 53 in the following edition:

"53. On sub-account 1041 "KSN of the charitable help" receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) the philanthropic activities for public institutions received by them according to the budget legislation of the Republic of Kazakhstan are considered.

On the arrived amounts from philanthropic activities and (or) sponsor's activities, and (or) the philanthropic help and (or) activities for support to the small homeland sub-account 1041 "KSN of the charitable help" is debited and sub-account 6050 "The income from the charitable help" is credited.

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