THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 31, 2022 No. 344

About approval of Rules of creation and accounts presentation about debt condition

According to Item 3 of Article 117-1 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:

1. Approve the enclosed Rules of creation and accounts presentation about debt condition.

2. To provide to department of methodology of financial accounting, audit and assessment 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;

3) 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) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of March 31, 2022 No. 344

Rules of creation and accounts presentation about debt condition

Chapter 1. General provisions

1. These rules of creation and accounts presentation about debt condition (further – Rules) are developed according to the Budget code of the Republic of Kazakhstan (further – the Budget code) and determine amount, forms, frequency, terms, procedure for creation and accounts presentation about condition of debt of public institutions, administrators of the budget programs containing at the expense of republican and local budgets, authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts.

2. The public institutions and administrators of budget programs containing at the expense of republican and local budgets, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts constitute reports in amount and in the forms established by these rules.

Chapter 2. Terms of creation and accounts presentation about debt condition

3. The annual financial reporting is constituted for the period, coming to an end on December 31 accounting financial year, for the calendar period from January 1 to December 31 inclusive.

The quarter reporting is constituted for the period, coming to an end on March 31, on June 30 and on September 30 the current financial year.

4. The financial reporting about condition of debt is submitted 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 quarterly.

5. The financial reporting about debt condition for the period, coming to an end on March 31 and on September 30, is submitted:

administrators of republican budget programs to department – no later than the 15th following for reporting;

local authorized bodies of area, city of republican value, the capital on budget implementation to department – no later than the 20th following the accounting period (further – department);

department, the financial reporting about condition of debt republican and local (the summary financial reporting about condition of debt of regional budgets, budgets of the cities of republican value and the capital) budgets and the financial reporting about condition of the debt formed at the expense of other means to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget – no later than the 25th following the accounting period.

6. The financial reporting about debt condition verified with data of the balance sheets constituted for the period, coming to an end on June 30 and on December 31 accounting financial year, is submitted:

administrators of republican budget programs to department in the terms established by department;

local authorized bodies of area, city of republican value, the capital on budget implementation to department – no later than August 20, for accounting financial year – till the February 15 following accounting financial year;

department – the financial reporting about condition of debt republican and local (the summary financial reporting about condition of debt of regional budgets, budgets of the cities of republican value and the capital) budgets and the financial reporting about condition of the debt formed at the expense of other means to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget respectively – no later than August 25, for accounting financial year – till the February 25 following accounting financial year.

Chapter 3. Amount and forms of the financial reporting of debt condition

7. Public institutions, administrators of budget programs, authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts constitute and represent the following report types:

"The report on receivables" on the FO-1-DZ-B form according to appendix 1 to these rules (further – the FO-1-DZ-B form);

"The report on receivables" on the FO-1-DZ-P form according to appendix 2 to these rules (further – the FO-1-DZ-P form);

"The report on accounts payable" on the FO-2-KZ-B form according to appendix 3 to these rules (further – the FO-2-KZ-B form);

"The report on accounts payable" on the FO-2-KZ-P form according to appendix 4 to these rules (further – the FO-2-KZ-P form);

"The report on accounts payable on long-term obligations" on the FO-3-KZ-DO form according to appendix 5 to these rules (further – the FO-3-KZ-DO form).

Chapter 4. Procedure for creation of reports on debit, creditor debts and about accounts payable on long-term obligations

8. Public institutions and administrators of local budget programs constitute the financial reporting in full of forms in 2 (two) copies, 1 (one) of which goes public institutions to higher body, administrators of local budget programs, offices of akims of the cities of district value, villages, settlements, rural districts – to authorized body on budget implementation.

Acceptance and verification of the financial reporting by administrators of budget programs from subordinated public institutions and authorized bodies on budget implementation from administrators of budget programs, offices of akims of the cities of district value, villages, settlements, rural districts is performed according to these rules.

9. Address part of forms of the financial reporting is filled in the following procedure:

the detail "Administrator of Budget Programs" – the name and code of the administrator of budget programs from Functional classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan approved by the order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2014 No. 403 "Some questions of Single budget classification of the Republic of Kazakhstan" (further – Single budget classification of RK);

detail "Public institution" – the name of public institution and its code according to the Reference book of the public institutions financed from republican and local budgets;

the detail "Frequency" – is specified the period of the financial reporting;

the detail "Unit of measure" – thousands of tenges;

the detail "Budget Type" – budget type.

10. The receivables and payables in reports are divided into debt of last years and debt of the current year.

Debt of last years – the debt formed in the years preceding the current year.

In reports on receivables the condition of receivables of last years for the beginning of the current year and remaining balance of this debt on reporting date in case of repayment or collection of its part in the current financial year is shown.

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