ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 4, 2022 No. 246

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts" (it is registered in the Register of state registration of regulatory legal acts at No. 14613) the following changes and amendments:

in Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, the rural districts approved by the specified order:

state preamble in the following edition:

"According to Article 124 of the Budget code of the Republic of Kazakhstan and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" I ORDER:";

to state part one of Item 8 in the following edition:

"8. Terms of submission of budget reports for administrators of republican budget programs are established by department. Public institutions submit budget reports within the terms established by administrators of budget programs and brought by them to public institutions before date of submission of budget reports.";

state Item 11 in the following edition:

"11. Public institutions and administrators of budget programs constitute and represent the following report types:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU according to appendix 3 to these rules (further - form 1-PU);

arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for form 2-SD according to appendix 4 to these rules (further - form 2-SD);

the report on use of the funds allocated for entertainment costs in form 3-PZ according to appendix 5 to these rules (further - form 3-PZ);

the summary report on expenses on budget classification in form 4-20, of the Minister of Finance of the Republic of Kazakhstan approved by the order 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 at No. 9934) (further - form 4-20);

the receipt and disbursement statement of the State Social Insurance Fund (further - GFSS) in form 8-GFSS according to appendix 9-1 to these rules (further - form 8 - GFSS);

the receipt and disbursement statement of Fund of social medical insurance (further - FSMS) in form 8-FSMS according to appendix 9-2 to these rules (further - form 8 - FSMS).";

state Item 20 in the following edition:

"20. Authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts create and represent the following report types:

about execution of the republican budget, the corresponding local budgets, the government budget in form according to appendices 10 and 11 to these rules (further - performance reports of the budget);

about execution of the consolidated budget in form according to appendix 12 to these rules;

about movement of money on the control account of cash of National fund of the Republic of Kazakhstan in form according to appendix 13 to these rules;

about receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim for form according to appendix 13-1 to these rules;

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU-UO according to appendix 14 to these rules (further - form 1-PU-UO);

form 2-SD;

data on execution of indicators of the republican budget according to appendix 15 to these rules;

the reconciliation statement of reporting data according to appendix 16 to these rules;

the performance report of budget development programs, with separation into the budget programs directed to implementation of budget investment projects (programs) and to forming or increase in the authorized capital of legal entities in form 6-BPR according to appendix 17 to these rules.";

exclude Chapter 4;

state Item 48 in the following edition:

"48. The performance report of the budget includes the following Sections (subsections):

1) income (I)

tax revenues;

non-tax receipts;

sales proceeds of fixed capital;

receipts of transfers;

2) costs (II);

3) net budget crediting (III):

budget credits;

repayment of budget credits;

4) balance on transactions with financial assets (IV):

acquisition of financial assets;

sales proceeds of financial assets of the state;

5) deficit (surplus) of the budget (V);

5-1) not oil deficit (surplus) of the budget (VI);

6) deficit financing (surplus use) of the budget (VII):

receipt of loans;

repayment of loans;

the used remaining balance of budgetary funds;

7) help Section "Remaining Balance of Budgetary Funds":

remaining balance of budgetary funds for the beginning of financial year;

remaining balance of budgetary funds by the end of the reporting period.";

add with Item 53-1 of the following content;

"53-1. The Section VI "Not oil deficit (surplus) of the budget" reflects not oil deficit (surplus) of the budget equal to difference between receipts in the republican or government budget with exception of receipts of loans, receipts of transfers of National fund of the Republic of Kazakhstan and the export customs duty on crude oil and expenses of the republican or government budget, except for repayments of loans.

Not oil deficit (surplus) of the budget is determined by formula:

NDb(NPb) = D - T (NF) - VTP - Z - To - S, where

NDb - not oil budget deficit;

NPb - not oil budget surplus;

D - income;

T (NF) - receipts of transfers from National fund of the Republic of Kazakhstan;

VTP - the export customs duty on crude oil;

Z - costs;

To - net budget crediting;

S - balance on transactions with financial assets.

The received size with negative sign is neneftyanny deficit, with positive sign - not oil budget surplus.";

to state part one of Item 54 in the following edition:

"54. The Section VII "Deficit financing (surplus use) of the budget" consists of subsections: "Receipt of loans", "Repayment of loans", "The used remaining balance of budgetary funds" also reflects providing covering of budget deficit due to borrowing and the used remaining balance of budgetary funds or expenditure of budget surplus, means of loans, the used remaining balance of budgetary funds for repayment of principal debt on loans.";

3) of Item 57 to state the subitem in the following edition:

"3) further financing of budget investments on which the deadline corresponds to the period of realization of budget investments according to the approved documentation specified in Items 1, 1-1 and 2 Articles 157 and in Item 1-1 of Article 159 of the Budget code;";

to state part one of Item 65 in the following edition:

"65. The consolidated budget - the centralized cash fund of the state combining the republican budget, budgets of areas, cities of republican value, the capital, receipt and expenses of National fund of the Republic of Kazakhstan, receipt and payment of Fund of compensation by the victim, receipts and expenses of GFSS, receipt and expenses of FSMS without mutually repayable transactions between them.";

the second Item 77 to state part in the following edition:

"Creation of the performance report of the consolidated budget is made on the basis:

1) performance report of the republican budget;

2) the performance report of local budgets (summary on areas, the cities of republican value and the capital) created by actually structural division based on performance reports of budgets of areas, the cities of republican value and the capital;

3) report on receipts and use of National fund of the Republic of Kazakhstan;

4) the report on receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim;

5) receipt and disbursement statement GFSS;

6) receipt and disbursement statement FSMS.";

state Items 79 and 80 in the following edition:

"79. The performance report of the state, consolidated budgets, the budget of area is created according to Appendix 21 to these rules:

at the same time in the column 4 "Excludable Amounts":

result according to the Section I "Income":

consists of the amounts on the 2nd income group (1, 0 billion tenges) is the amount of remunerations (interests) on the credits issued to subordinate budgets, on the 4th income group (230, 0 billion tenges = 20, 0 billion tenges + 210, 0 billion tenges are the amount of the transfers received by the higher budget as budget withdrawals, and received by the subordinate budget from the higher budget of transfers in the form of subventions, target current transfers and target transfers on development (including transfers from reserve of the higher budget).

Result according to the Section II "Costs":

consists of the amounts of the transfers transferred by the higher budget to the subordinate budget (90, 0 billion tenges - subventions, 80, of 0 billion tenges - target current and target transfers on development), the transfers transferred from the subordinate budget to the higher budget (60, 0 billion tenges - budget withdrawals), and costs on servicing of government debt (1, 0 billion tenges).

Section III "Net budget crediting":

The result on the subsection "Budget credits" consists of the amounts, the credits allocated by the higher budget to the subordinate budget.

In the reviewed example the amount of the credits allocated from the higher budget to the subordinate budget on implementation of budget investment projects (40, 0 billion tenges) and on cash deficit covering in subordinate budgets takes place (1, 0 billion tenges). If the reserve of the higher budget on cash deficit covering in subordinate budgets was not distributed, its amount in case of report generation about execution of the state, consolidated budgets, the budget of area is not excluded.

The result of the subsection "Repayment of the Credits" in the reviewed example is provided by the amount of complete repayment by the subordinate budget of the credit obtained by the subordinate budget from the higher budget on cash deficit covering. If this reserve will not be distributed for date of report generation about execution of the state, consolidated budgets, the budget of area or distributed partially, the amount for exception or will not be, or it will constitute that part of reserve which was allocated to the subordinate budget and is subject to repayment by it.

According to the Section VI "Budget deficit financing":

the amount on the line "Receipt of Loans" is equal in the reviewed example of the amount of the credits obtained from the higher budget, and the amount of the line "Repayment of Loans" is equal to repayment sum of the credits the subordinate budget. In the reviewed example of repayment the credit obtained by the subordinate budget in the amount 1, in 0 billion tenges due for settlement in the current financial year is subject. The credit to the amount 40, 0 billion tenges obtained by the subordinate budget in the current financial year is subject to repayment, we will assume in 2 years in this connection, the subordinate budget does not incur in the current financial year expenses on its repayment.

in the column 8 "Excludable Amounts":

result according to the Section I "Income":

consists of the amount of the transfers which arrived from National RK fund in the republican budget.

Result according to the Section II "Costs":

consists of the amounts of the transfers transferred from National RK fund to the republican budget.

in the column 12 "Excludable Amounts":

result according to the Section I "Income":

consists of the amount of the transfers which arrived from the republican budget in FSMS (38, 0 billion tenges = 28, 0 billion tenges + 10, 0 billion tenges) - on payment for rendering services within the guaranteed amount of free medical care (further - GOBMP) and on cost recovery of fund on fee to subjects of health care for delivery of health care in system of compulsory social medical insurance (further - OSMS) to the military personnel, the staff of special state and law enforcement agencies).

Result according to the Section II "Costs":

consists of the amount of the transfers transferred from the republican budget to FSMS (38, 0 billion tenges = 28, 0 billion tenges + 10, one billion tenges) - on payment for rendering services within GOBMP and on cost recovery of fund on fee to subjects of health care for delivery of health care in the OSMS system to military personnel, the staff of special state and law enforcement agencies).

80. The performance report of the consolidated budget includes the following Sections (subsections):

1) income (I):

tax revenues;

non-tax receipts;

sales proceeds of fixed capital;

receipts of transfers;

2) investment revenues from management of National fund of the Republic of Kazakhstan (II);

3) other receipts and the income which is not prohibited by the legislation of the Republic of Kazakhstan (III);

4) receipts in GFSS (IV);

5) receipts in FSMS (V);

6) costs (VI):

7) payments with KSN of Fund of compensation by the victim (VII);

8) covering of the expenses connected with management of National fund and carrying out annual external audit (VIII);

9) expenses of GFSS (IX);

10) expenses of FSMS (H);

11) net budget crediting (XI):

budget credits;

repayment of budget credits;

12) balance on transactions with financial assets (XII):

acquisition of financial assets;

sales proceeds of financial assets of the state;

13) deficit (surplus) of the budget (XIII);

14) not oil deficit (surplus) of the budget (XIV);

15) deficit financing (surplus use) of the budget (XV):

receipt of loans;

repayment of loans;

the used remaining balance of budgetary funds;

16) help Section "Remaining Balance of Budgetary Funds":

remaining balance of budgetary funds for the beginning of financial year;

remaining balance of budgetary funds by the end of the reporting period.

Deficit (surplus) of the budget is determined by formula:

Db(Pb) = D + Ip+Id+Dgfss+Dfsms-Z-Pr-Wk-K-S-Rfgss-Rfsms, where:

Ip - other receipts and the income which is not prohibited by the legislation of the Republic of Kazakhstan;

Id - investment revenues from management of National fund of the Republic of Kazakhstan;

Dgfss - receipts in GFSS;

Dfsms - receipts in FSMS.

Pr - covering of the expenses connected with management of National fund and carrying out annual external audit;

Wk - payments with KSN of Fund of compensation by the victim;

Rgfss - GFSS expenses;

Rfsms - FSMS expenses;

The received size with negative sign is deficit, with positive sign - budget surplus.

Not oil deficit (surplus) of the budget is determined by formula:

NDb(NPb) = D - T (NF) - VTP + Ip + Id + Dgfss +Dfsms - Z - Pr - Wk - K-S - Rgfss - Rfsms.

The received size with negative sign is not oil deficit, with positive sign - not oil budget surplus.";

state Items 94 and 95 in the following edition:

"94. The monthly/annual statement about execution of the consolidated budget is constituted by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, on the basis:

1) the indicators of the republican budget this about execution provided by department;

2) the performance report of local budgets (summary on areas, the cities of republican value and the capital) created by actually structural division based on performance reports of budgets of the areas, the cities of republican value and the capital provided by local authorized bodies of area, city of republican value, the capital on budget implementation;

3) the report on receipts and use of the National fund of the Republic of Kazakhstan provided by department;

4) planned targets of investment revenues from management of National fund and the coverings of the expenses connected with management of National fund and carrying out annual external audit, provided by the structural division of the central authorized body on budget implementation performing functions of creation of the annual statement about forming and use of National fund of the Republic of Kazakhstan;

5) the report on receipts and use of the Fund of compensation by the victim and the carried-out payments of compensation by the victim provided by department;

6) receipt and disbursement statement GFSS;

7) receipt and disbursement statement FSMS.

95. The monthly/annual statement about execution of the consolidated budget is constituted in the terms established by these rules for performance reports state and local budgets and it is represented the central authorized body on budget implementation in the Government of the Republic of Kazakhstan (in aggregative type) in electronic form with the cover letter.";

add with Item 104-2 of the following content:

"104-2. The monthly/annual statement about receipts and expenses of GFSS is constituted by the central authorized body and includes Sections:

1) Receipts, only (I),

2) Expenses (II);

3) Balance of receipts and expenses (III);

4) the Remaining balance of money in GFSS for the beginning of financial year (IV);

5) the Remaining balance of money in GFSS by the end of the reporting period (V);

The Section I "Receipts" reflects the amounts of receipts of GFSS.

The Section II "Expenses" reflects the amounts of effected payments from GFSS.

The Section III of "Balance of receipts and expenses" reflects difference amount between the Sections I "Receipts" and II "Expenses".

The Section IV "Remaining balance of money for the beginning of financial year" reflects the amount of remaining balance of money of GFSS for the beginning of financial year in GFSS.

The Section V "Remaining balance of money in GFSS by the end of the reporting period" reflects total sum of Sections III of "Balance of receipts and expenses" and IV "Remaining balance of money in GFSS for the beginning of financial year".

The report is submitted the administrator of republican budget programs in the central authorized body for budget implementation monthly till the 10th following the accounting period and for the corresponding financial year till February 1 of year of the following for reporting.

The monthly/annual statement about receipts and expenses of FSMS is constituted by the central authorized body and includes Sections:

1) Receipts, only (I),

including transfers:

- on payment for rendering services within GOBMP;

- on cost recovery of fund on fee to subjects of health care for delivery of health care in the OSMS system to military personnel, the staff of special state and law enforcement agencies;

2) Expenses (II);

3) Balance of receipts and expenses (III);

4) the Remaining balance of money in FSMS for the beginning of financial year (IV);

5) the Remaining balance of money in FSMS by the end of the reporting period (V);

The Section I "Receipts" reflects the amounts of receipts of FSMS with reflection separately of transfers from the republican budget.

The Section II "Expenses" reflects the amounts of effected payments from FSMS.

The Section III of "Balance of receipts and expenses" reflects difference amount between the Sections I "Receipts" and II "Expenses".

The Section IV "Remaining balance of money for the beginning of financial year" reflects the amount of remaining balance of money of FSMS for the beginning of financial year in FSMS.

The Section V "Remaining balance of money in FSMS by the end of the reporting period" reflects total sum of Sections III of "Balance of receipts and expenses" and IV "Remaining balance of money in FSMS for the beginning of financial year".

The report is submitted the administrator of republican budget programs in the central authorized body for budget implementation monthly till the 10th following the accounting period and for the corresponding financial year till February 1 of year of the following for reporting.";

state Item 105 in the following edition:

"105. For the purpose of harmonization of budget and financial otchetnost the mutual reconciliation of these forms of reports is carried out.

For reconciliation with financial and consolidated financial statements the following reports are used:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU;

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU-UO;

arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for form 2-BD;

the summary report on expenses in form 4-20;

data on execution of indicators of the republican budget;

data on execution of indicators of the local budget on form 1-27.

In case of detection of discrepancies work on identification of the reasons of discrepancies and their elimination is carried out.";

appendices 1 and 2 to the specified Rules to be reworded as follows according to appendices 1 and 2 to this order;

add with appendices 9-1 and 9-2 to the specified Rules according to appendices 3 and 4 to this order;

appendices 10, 11, 12, 13-1 and 15 to the specified Rules to be reworded as follows according to appendices 5, of 6, of 7, 8 and 9 to this order;

appendices 21, 22 and 23 to the specified Rules to be reworded as follows according to appendices 10, 11 and 12 to this order.

2. To provide to department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

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

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