I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2022 No. 1345

About modification and amendments in 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"

I ORDER:

1. Bring in 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" (it is registered in the Register of state registration of regulatory legal acts at No. 27339) the following changes and amendment:

in the Rules of creation and accounts presentation about condition of debt approved by the specified order:

to state the paragraph of the sixth part one of Item 25 in the following edition:

"debt on other obligations of long-term nature, except for the obligations on charge of debt on calculations with the budget arising in case of simultaneous recognition of asset on the debit of account 7120 "Expenses by calculations with the budget" and to the credit of accounts 3133 "Short-term accounts payable before the budget for other transactions", 4130 "Long-term accounts payable before the budget".";

add with Item 26-1 of the following content:

"26-1 In case of creation of the report on accounts payable on long-term obligations in the FO-3-KZ-DO form authorized bodies reflect obligations on long-term loans (budget credits) to the higher budget.

When forming consolidated statements about accounts payable on long-term obligations in the FO-3-KZ-DO form on levels of the budget long-term obligations on long-term loans (budget credits) of subordinate budgets are subject to exception.";

the second Item 30 to state part in the following edition:

"The financial reporting of public institutions and administrators of local budget programs is submitted in electronic form and/or on paper with the numbered pages and table of contents.";

the second Item 35 to state part in the following edition:

"The financial reporting about debt condition administrators of local budget programs is submitted in electronic form and/or on paper in the stitched type with the numbered pages and table of contents and in electronic form by means of IS in full of forms.";

appendices 1, 2, 3, 4, 5, 6, 7, 8 and 9 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 8 and 9 to this order.

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

Appendix 1

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of December 30, 2022 No. 1345

Appendix 1

to Rules of creation and accounts presentation about debt condition

The form intended for collection of administrative data

Report on receivables

________________________________________ accounting period

on ____________________ years

It is represented:

to the administrator of budget programs / to authorized body on execution to budget/department

The form of administrative data is placed on the Internet – resource:

www. minfin.gov.kz

Index: FO-1-DZ-B form

Frequency: quarter and annual

The group of people, representing:

public institution _______________________________________________

administrator of the budget ________________________________________ programs

office of the akim of the city of district value, village, settlement, rural district __________

local authorized body on budget implementation ________________________

department _________________________________________________________________

Representation term:

for public institutions it is established by administrators of budget programs;

for administrators of local budget programs it is established by local authorized body on budget implementation;

for administrators of republican budget programs for the period, coming to an end on March 31 and on September 30 – no later than the 15th following the accounting period, coming to an end on June 30 and on December 31 – it is established by department;

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