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

of June 29, 2023 No. 717

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation" (it is registered in the Register of state registration of regulatory legal acts at No. 15594) the following changes:

state preamble in the following edition:

"For the purpose of implementation of Article 117 and part two of Item 1 of Article 120-3 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, of 2, of 3, of 4, 5 and 6 to the specified order to be reworded as follows appendices according to appendices 1, of 2, of 3, of 4, 5 and 6 to this order;

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

state Items 1 and 2 in the following edition:

"1. These rules of creation and accounts presentation (further – Rules) establish procedure for creation and representation by public institutions, containing at the expense of republican, local budgets and offices of akims of the cities of district value, villages, settlements, rural districts of the financial reporting and amount, frequency, terms for the purposes of their representation to users.

2. The public institutions containing at the expense of republican of local budgets and offices of akims of the cities of district value, villages, settlements, rural districts, constitute semi-annual, annual accounts in the amount established by these rules.";

state Item 7 in the following edition:

"7. Address part of the title page to forms of administrative data is filled in the following procedure:

date and number of the order which approves form;

name of form;

accounting period;

"Index" is specified form of the financial reporting (further – FO) (short alphanumeric expression the name of form);

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

"The budget type" – is specified type of the budget from which the public institution is financed;

"Unit of measure" – thousands of tenges.

Public institutions the financial reporting is submitted to the administrator of budget programs with indication of 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 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" (it is registered in the Register of state registration of regulatory legal acts at No. 9756).

Offices of akims of the cities of district value, villages, settlements, rural districts constitute and represent the annual financial reporting about execution of budgets of the cities of district value, villages, settlements, rural districts to authorized body on budget implementation of the area (the city of regional value).";

state Items 9 and 10 in the following edition:

"9. Public institutions submit the financial reporting within the terms established by administrators of budget programs and brought by them to public institutions before date of accounts presentation.

Offices of akims of the cities of district value, villages, settlements, rural districts submit the financial reporting within the terms established by authorized bodies on budget implementation of the area (the city of regional value) and brought by them to offices of akims of the cities of district value, villages, settlements, rural districts before date of accounts presentation.

The financial reporting is presented on paper in the stitched form with the numbered pages and table of contents and in electronic form in full forms.

Date of accounts presentation for public institution day of its actual transfer on accessory, except for the public institutions which are in other settlements for which date of accounts presentation is the date of its departure designated in stamp of the post company or courier service, but no later than 5 (five) calendar days before date of accounts presentation is considered.

In case of coincidence of the term established for submission of the reporting with output (non-working) day, the financial reporting is submitted for the first working day following it.

Public institutions, after adoption of the annual financial reporting by administrators of budget programs (the modifed annual financial reporting) send it to the register of state-owned property, according to the procedure and to terms, certain Single technique of data entry of objects of accounting in the register of state-owned property, and also carrying out the inventory count, certification and revaluation of state-owned property approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 15, 2011 No. 636 "About approval of the Single technique of data entry of objects of accounting in the register of state-owned property, and also carrying out inventory count, certification and revaluation of state-owned property" (it is registered in the Register of state registration of regulatory legal acts at No. 7375) (further – the Order No. 636).

Offices of akims of the cities of district value, villages, settlements, rural districts, after acceptance by authorized bodies on budget implementation of the region (the city of regional value) of the annual financial reporting (the modifed annual financial reporting) send it to the register of state-owned property, according to the procedure and to terms, determined by the Order No. 636.

10. The amount of the semi-annual, annual financial reporting represented by public institutions and offices of akims of the cities of district value, villages, settlements, rural districts includes:

1) the balance sheet – the FO-1 form;

2) the report on results of financial activities – the FO-2 form;

3) the report on movement of money on accounts of public institution on sources of financing (direct method) – the FO-3 form;

4) the report on changes of net assets / the capital – the FO-4 form;

5) the explanatory note to the financial reporting – the FO-5 form;

6) the balance sheet by reorganization – the FO-6 form.";

state Item 21 in the following edition:

"21. Closing of accounts of the current accounting is made in the following procedure:

at the end of the accounting year:

in the debit of account 6090 "Return of remaining balance of budgetary funds" from the credit of sub-accounts 1081 "Plan assignments on adoption of obligations on individual funding plan", 1082 "Plan assignments on adoption of obligations on capital investments", 1083 "Plan assignments on adoption of obligations at the expense of other budgets", 1084 "Plan assignments on adoption of obligations on transfers", 1085 "Plan assignments on adoption of obligations on subsidies", 1088 "Plan assignments on adoption of obligations on projects of public-private partnership", 1091 "Plan assignments on adoption of obligations on individual funding plan", 1092 "Plan assignments on adoption of obligations on capital investments", 1093 "Plan assignments on adoption of obligations on transfers", 1094 "Plan assignments on adoption of obligations on subsidies", are written off account balances of plan assignments on adoption of obligations on financing, earlier recognized as the income from financing of the current activities, capital investments, the income on transfers, the income on subsidies, 1096 "Plan assignments on adoption of obligations on projects of public-private partnership";

in the debit of sub-account 5012 "Financing of capital investments at the expense of external loans and the connected grants" from sub-account 1087 credit "Plan assignments on adoption of obligations at the expense of external loans and the connected grants" by administrators of budget programs are written off plan assignments on adoption of obligations according to external loans and the connected grants allocated in reporting year;

in the debit of account 5210 "Financial result of accounting year" from account 6090 credit "Return of remaining balance of budgetary funds" is made financing return account termination;

at the end of the accounting period:

the cost amounts relating to incomplete units of production on subsidiary agricultural industries and production (educational) workshops with small amount of the developed products, which are earlier considered on account 8010 "Production costs and other purposes" are transferred to the debit of account 1320 "Work in progress". At the beginning of the next accounting period these costs are recovered by the return posting: the debit of account 8010 "Production costs and other purposes" from account 1320 credit "Work in progress";

the cost amounts relating to complete units of production on subsidiary agricultural industries and production (educational) workshops with small amount of the developed products, which are earlier considered on account 8010 "Production costs and other purposes" are transferred to the debit of account 1330 "Finished goods";

costs on the unfinished and finished, but not put in operation construction objects and reconstruction remain in the balance sheet on sub-account 2411 "Construction in progress";

in the debit of accounts 5210 "Financial result of accounting year", 5230 "Financial result of the accounting period on receipts in the budget" are written off from the credit of accounts:

7010 "Expenses on compensation", 7020 "Expenses on payment of grant", 7030 "Expenses on in addition established pension contributions", 7040 "Expenses on the social tax", 7050 "Expenses on compulsory insurance", 7060 "Expenses on inventories", 7070 "Expenses on business trips", 7080 "Expenses on utility payments and other services", 7090 "Expenses on running repair", 7110 "Depreciation expenses of non-current assets", 7120 "Expenses by calculations with the budget", 7130 "Expenses on lease", 7140 "Other operating expenses", 7150 "Expenses on compulsory social medical insurance", 7210 "Expenses on transfers", 7220 "Expenses on pension payments and benefits", 7230 "Expenses on subsidies", 7240 "Expenses on transfers of general nature", 7250 "Expenses on transfers to local government bodies", 7260 "Expenses on reduction of receipts in the budget", 7270 "Expenses on other transfers", 7310 "Expenses on remunerations", 7320 "Other expenses on asset management", 7330 "Expenses on projects of public-private partnership", 7410 "Expenses from change of fair value", 7420 "Expenses on disposal of non-current assets", 7430 "Expenses on exchange difference", 7440 "Expenses from asset impairment", 7450 "Expenses on creation of reserves", 7460th "Other expenses", 7470 "Expenses on KSN republican and local budgets", 7480 "Expenses from placement of securities", 7490 "Expenses on funds".

on credit accounts 5210 "Financial result of accounting year", 5230 "Financial result of the accounting period on receipts in the budget" are written off from the debit of accounts:

6010 "Income from financing of the current activities", 6020 "Income from financing of capital investments", 6030 "Income on transfers", 6040 "Income from financing on payment of subsidies", 6050 "Income from the charitable help", 6060 "Income on grants", 6070 "Income from receipt of loans", 6080 "Other incomes from not exchange transactions", 6110 "Income from sales of goods, works and services", 6210 "Income on remunerations", 6220 "Other incomes from asset management", 6310 "Income from change of fair value", 6320 "Income from disposal of non-current assets", 6330 "Income from non-paid receipt of assets", 6340 "Income from exchange difference", 6350 "Income from compensation of losses", 6360th "Other incomes", 6370 "Income from receipts in Fund of compensation by the victim", 6371 "Income from receipts in Fund of support of infrastructure of education", 6372 "Income from receipts of Fund of support of infrastructure of education", 6380 "Income from placement of securities";

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