ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 25, 2022 No. 218

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 at No. 5962) the following changes and amendments:

in the Rules of conducting budget accounting approved by the specified order:

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provisions";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Documents of accounting";

state Item 7-1 in the following edition:

"7-1. For daily accounting of execution of local budgets, territorial authorities of treasury provide on electronic media to local authorized bodies on budget implementation reports on form 5-34A "The report on remaining balance on KSN of paid services, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support and accounts of public procurements" in the code according to the corresponding local budget.";

to state heading of Chapter 3 in the following edition:

"Chapter 3. Registers of accounting of execution of budgets";

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

"disaggregation on accounts on 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, rekonvertation of the external loan or the connected grant, National fund of the Republic of Kazakhstan (further - National fund), Fund to compensation by the victim, the transfers to fund of social medical insurance from the republican budget for fee rendered within the guaranteed amount of free medical care (further - FSMS transfers), the Eurasian Economic Union, accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support, accounts of public procurements, accounts of the amounts before examination, the account of remuneration on remaining balance of the money which is on the single treasurer account);";

the eighth and ninth Item 10 to state parts 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, 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 operators of financial and (or) non-financial support, on accounts of public procurements, on accounts in foreign currency, on accounts of the amounts before examination, on the account of remuneration on remaining balance of the money which is on the single treasurer account, on the account on money in calculations on shortages of local budgets (further - MB), on placement in deposits (deposits) of National Bank of the Republic of Kazakhstan (further - National Bank).

The balance of execution of local budgets reflects remaining balance of money for KSN of the corresponding local budgets, in the corresponding KSN of paid services, charitable help, temporary placement of money, on accounts on shortages of MB, on placement in deposits (deposits) of National Bank, on the account on external loans, accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support, accounts of public procurements.";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Storage of source documents, accounting registers and reports on execution of budgets";

to state heading of Chapter 5 in the following edition:

"Chapter 5. Chart of accounts of budget accounting";

to state heading of Chapter 6 in the following edition:

"Chapter 6. Accounting of transactions on budget implementation";

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 of the republican budget (further - the Republic of Belarus) 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, 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 operators of financial and (or) non-financial support, on accounts of public procurements, on the account of remuneration on remaining balance of the money which is on the single treasurer account and also considers 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";

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";

371 of "Accounts of remuneration on remaining balance of the money which is on the single treasurer account";

372 "Account of operators of financial and (or) non-financial support";

373 of "Accounts of the loan guaranteed by the state";

374 of "Accounts of servicing of the loan guaranteed by the state";

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

390 "Combined acquisition account".";

exclude Item 27-5;

add with Items 27-9, 27-10 and 27-11 of the following content:

"27-9. On sub-account 372 "The account of operators of financial and (or) non-financial support" movement of money on accounts of operators of financial and (or) non-financial support is considered.

Receipt of money for the account of operators of financial and (or) non-financial support is reflected on the debit of sub-account 372 and the credit of sub-account 600.

The expenditure of money from the account of operators of financial and (or) non-financial support is reflected on the debit of sub-account 500 and the credit of sub-account 372.

27-10. On sub-account 373 "The account of the loan guaranteed by the state" movement of money on the account of the loan guaranteed by the state is considered.

Receipt of money for the account of the loan guaranteed by the state is reflected on the debit of sub-account 373 and the credit of sub-account 621.

The expenditure of money from the account of the loan guaranteed by the state is reflected on the debit of sub-account 521 and the credit of sub-account 373.

27-11. On sub-account 374 "The account of servicing of the loan guaranteed by the state" movement of money on the account of servicing of the loan guaranteed by the state is considered.

Receipt of money for the account of servicing of the loan guaranteed by the state is reflected on the debit of sub-account 374 and the credit of sub-account 622.

The expenses made from the account of servicing of the loan guaranteed by the state are reflected on the debit 522 and to the credit of sub-account 374.";

47, 48 and 48-1 to state Items in the following edition:

"47. On account 5 "Calculations" are considered transactions on expenditure of money, calculations for investment of funds of the local budgets attracted to placement in deposits (deposits) of Bank, calculations for shortages of MB, internal settlements.

Account 5 is subdivided into sub-accounts:

500 "Carrying out expenses";

501 "Carrying out expenses on KSN of paid services MB";

502 "Carrying out expenses on KSN of the charitable help of MB";

503 "Carrying out expenses on KSN of temporary placement of money of MB";

510 "Carrying out expenses according to external loans";

521 "Carrying out expenses on the loans guaranteed by the state";

522 "Carrying out the expenses on servicing guaranteed by the state to loans".

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, 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, accounts of operators of financial and (or) non-financial support, accounts guaranteed by the state of loan, accounts of servicing of the loan guaranteed by the state and the accounts of public procurements are considered.

On the amount of the made expenses debit entry of sub-account 500 and to the credit of sub-accounts 300, of 301, of 303, of 304, of 305, of 307, of 308, of 310, of 311, of 320, of 321, of 330, of 331, of 340, of 350, of 372, of 373, 374 per every day is made.

Recovery of cash expenses on KSN republican and local budgets is reflected on the debit of sub-accounts 300, 301 and to the credit of sub-account 500.

The carried-out expenses on EKS are reflected on the debit of sub-account 100 "Single treasurer account" and the credit of sub-account 500.

48-1. Local authorized bodies on budget implementation consider:

on sub-account 500 "Carrying out expenses" - expenses on KSN of the local budget, accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support and accounts of public procurements;

on sub-account 501 "Carrying out expenses on KSN of paid services MB";

on sub-account 502 "Carrying out expenses on KSN of the charitable help of MB";

on sub-account 503 "Carrying out expenses on KSN of temporary placement of money of MB";

on sub-account 510 "Carrying out expenses according to external loans".

On the amount of the made expenses debit entry of sub-account 501 and to sub-account 311 credit per every day is made.

Recovery of cash expenses on KSN of paid services MB is reflected on the debit of sub-account 311 and the credit of sub-account 501.";

exclude Item 48-4;

state Items 52-1 and 53 in the following edition:

"52-1. On account 6 of "Receipt" transactions on revenues to KSN republican and local budgets, on accounts on external loans, on KSN of paid services, charitable help, temporary placement of money, rekonvertation of the external loan or the 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 the account of remuneration on remaining balance of the money which is on the single treasurer account for accounts of subjects of the quasi-public sector, the account of operators of financial and (or) non-financial support, and the account of public procurements are considered.

Account 6 is subdivided into sub-accounts:

600 "Transfer of receipts";

601 "Transfer of revenues to KSN of paid services MB";

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