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

of April 12, 2022 No. 397

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"

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 at No. 9934) the following changes and amendments:

in the Rules of budget implementation and its cash servicing approved by the specified order:

the second Item 2 to state part in the following edition:

"Individual funding plans, funding plans of administrators of budget programs, the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations are developed according to the law on the republican budget and decisions of maslikhats on local budgets for the next financial year, the orders of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of the city of district value, the village, settlement, rural district about realization republican and local budgets for the next financial year, development plans for state bodies, budget programs, the budget request of administrators of budget programs, Single budget classification of the Republic of Kazakhstan (further – EBK RK), the Reference book of the public institutions financed from republican and local budgets (further – the Reference book of public institutions), and according to the procedure, established by these rules.";

state Item 7 in the following edition:

"7. The administrators of budget programs realizing the budget programs directed to increase in the authorized capital of legal entities for the purpose of implementation of new investment projects and accomplishment of the tasks provided by program documents constitute individual funding plans according to obligations and payments according to the development plan for state body or the budget program (subprogramme).";

state Item 35-1 in the following edition:

"35-1. For the purpose of control of compliance of funding plans of subordinate budgets to funding plans of the higher budget for target transfers and credits, the budget subventions allocated from the republican budget, administrators of budget programs of the higher budget within two working days after their approval provide in the central authorized body on budget implementation of the reference on modification of plans of receipts and financing on payments and in funding plans according to obligations, and also the individual funding plans on payments and obligations containing the specified data by regions – receivers.";

state Item 61-1 in the following edition:

"61-1. In course of execution of the budget administrators of budget programs without change of annual amount of expenses for the budget program on condition of preserving the planned indicators of resulting effects redistribute means:

between actions within one current budget program or one current budget subprogramme of the budget program independently without consideration on the relevant budget commission;

between the current budget subprogrammes within one budget program, except for the budget subprogrammes financed by means of loans, grants, target transfers from National fund of the Republic of Kazakhstan, target transfers from the higher budget without consideration on the relevant budget commission;

between budget investment projects within one budget development program or one budget subprogramme of development of the budget program, except for the subprogrammes financed by means of loans, grants, target transfers from National fund of the Republic of Kazakhstan, target transfers and the credits from the higher budget without consideration on the budget commission;

between budget subprogrammes of development within one budget program, except for the subprogrammes financed by means of loans, grants, target transfers from National fund of the Republic of Kazakhstan and target transfers from the higher budget without consideration on the budget commission.

Administrators of budget programs in case of modification of budget programs for the initiative, within three working days send approved changes to budget programs respectively in the central or local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district according to the procedure of the notification.";

state Item 70 in the following edition:

"70. Control accounts of cash (further – KSN) are intended for accounting of the transactions connected with transfer:

1) receipts in republican and local budgets and carrying out expenses from republican and local budgets;

2) money from realization of goods by public institutions (works, services) and carrying out expenses at the expense of them;

3) the receipts directed to National fund of the Republic of Kazakhstan and their transfer into accounts of the Government of the Republic of Kazakhstan in National Bank of the Republic of Kazakhstan (further – NB RK);

4) the receipts distributed according to the established standard rates between budgets of state members of the Eurasian Economic Union, and their transfer into the accounts opened in NB RK for state members of the Eurasian Economic Union;

5) 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 the public institutions received by them according to legal acts of the Republic of Kazakhstan;

6) the money transferred public institution according to legal acts of the Republic of Kazakhstan physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions in the relevant budget or to the third parties;

7) budget money and their use on carrying out extra charges;

8) the money provided for the corresponding financial year in the law on the republican budget or the decision of maslikhat on the local budget, for forming or increase in the authorized capital of subjects of the quasi-public sector and their use on implementation of investment projects or connected with accomplishment of the state task (further – the account of subjects of the quasi-public sector), except as specified increases in the authorized capital of the financial organizations, Fund of guaranteeing housing construction, and also when forming in the minimum size established by the laws of the Republic of Kazakhstan, the authorized capital of subjects of the quasi-public sector;

9) and expenditure of money of government external loans or the connected grants, rekonvertiruyemy in national currency from the special account of the external loan or the connected grant opened in the central authorized body on budget implementation according to the international treaties on state loans ratified by the Republic of Kazakhstan, or agreements on the connected grants (further – the account of rekonvertation of the external loan or the connected grant);

10) and use of the money transferred to prime contractors and subcontractors within treasurer maintenance (further – accounts of public procurements);

11) and expenditure of the transfers to fund of social medical insurance from the republican budget for fee rendered within the guaranteed amount of free medical care;

12) receipts of the money sent to Fund of compensation by the victim (the account of Fund) and carrying out payment of compensation, the stipulated by the legislation Republic of Kazakhstan about Fund of compensation by the victim;

13) budget money and their use on implementation of financial and (or) non-financial support of state programs (further – the account of operators of financial and (or) non-financial support);

14) and expenditure of money of the non-state loans provided with the state guarantee according to loan agreements under the state guarantee of the Republic of Kazakhstan (further – the account of the domestic currency loan guaranteed by the state);

15) and expenditure borrowers of the money intended for servicing and repayment of the non-state loans provided with the state guarantee of the Republic of Kazakhstan according to agreements on provision of the state guarantee (further – the account of servicing in national currency).";

state Item 109 in the following edition:

"109. Maintaining codes, KSN of paid services, the charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants of public institutions, accounts of the loans guaranteed by the state in national and foreign currency, the accounts of servicing in national and foreign currency, the accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support of treasury by territorial subdivisions includes carrying out payments and money transfers from the corresponding KSN and accounts, forming and submission of reports, stipulated by the legislation the Republic of Kazakhstan.

Money transfer from code of one public institution on code of other public institution is not allowed.

On accounts in foreign currency as of January 1 of the current financial year availability of the foreign currency which arrived in the form of the charitable help within seven working days before the termination of the current financial year, and also the amounts which arrived into account 0900NP "The amounts before examination in foreign currency" in the last working day of the current financial year is allowed.

On KSN of paid services, the charitable help, temporary placement of money, rekonvertation of the external loans or the connected grants, on accounts guaranteed by the state of loans in national and foreign currency on accounts of servicing in national and foreign currency, and on accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support, special accounts of external loans or the connected grants, on accounts availability of unused balances of money is allowed to special accounts of external loans or the connected grants as of January 1 of the current financial year.

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