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

of March 10, 2023 No. 253

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:

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, Fund of support of infrastructure of education, the account of local executive body on support of infrastructure of education, 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, the account of directorate on implementation of the pilot national project in the field of education, accounts of the amounts before examination, accounts 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, Fund of support of infrastructure of education, accounts of local executive bodies on support of infrastructure of education, 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, the account of directorate on implementation of the pilot national project in the field of education, 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, accounts of local executive bodies on support of infrastructure of education.";

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, Fund of support of infrastructure of education, accounts of local executive bodies on support of infrastructure of education, 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, the account of directorate on implementation of the pilot national project in the field of education, 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";

375 "KSN of Fund of support of infrastructure of education";

376 "Account of local executive body on support of infrastructure of education";

377 "Account of directorate on implementation of the pilot national project in the field of education";

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

390 "Combined acquisition account".";

add with Items 27-12, 27-13 and 27-14 of the following content:

"27-12. On sub-account 375 "KSN of Fund of support of infrastructure of education" movement of money for KSN of Fund of support of infrastructure of education is considered.

Receipt of money for KSN of Fund of support of infrastructure of education is reflected on the debit of sub-account 375 and the credit of sub-account 390.

The expenses made with KSN of Fund of support of infrastructure of education are reflected on the debit 500 and to the credit of sub-account 375.

27-13. On sub-account 376 "The account of local executive body on support of infrastructure of education"; movement of money on the account of local executive body on support of infrastructure of education is considered.

Receipt of money for the account of local executive body on support of infrastructure of education is reflected on the debit of sub-account 376 and the credit of sub-account 623.

The expenses made from the account of local executive body on support of infrastructure of education are reflected on the debit 523 and to the credit of sub-account 376.

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