ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 10, 2024 No. 351

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by 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"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by 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" (it is registered in the Register of state registration of regulatory legal acts at No. 14613) the following changes and amendments:

in Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, the rural districts approved by the specified order:

state Item 11 in the following edition:

"11. Public institutions and administrators of budget programs constitute and represent the following report types:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU according to appendix 3 to these rules (further – form 1-PU);

arrival report 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 form 2-SD according to appendix 4 to these rules (further – form 2-SD);

the report on use of the funds allocated for entertainment costs in form 3-PZ according to appendix 5 to these rules (further – form 3-PZ);

the summary report on expenses on budget classification in form 4-20, of the Minister of Finance of the Republic of Kazakhstan approved by the order 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) (further – form 4-20);

the receipt and disbursement statement of the State Social Insurance Fund (further - GFSS) in form 8-GFSS according to appendix 9-1 to these rules (further - form 8 - GFSS);

the receipt and disbursement statement of Fund of social medical insurance (further - FSMS) in form 8-FSMS according to appendix 9-2 to these rules (further - form 8 - FSMS);

the receipt and disbursement statement of Fund of support of infrastructure of education (further - FPIO) in form 9-FPIO according to appendix 9-3 to these rules (further – form 9-FPIO);

the receipt and disbursement statement of Special state fund (further - SGF) in form 10-SGF according to appendix 9-4 to these rules (further – form 10-SGF);

the receipt and disbursement statement SGF in form 11-special state fund - the central authorized body of the respective sphere / local authorized body of the respective sphere / authorized body on return of assets according to appendix 9-5 to these rules (further – form 11-SGF-TsUO/MUO/UO).";

to state part one of Item 65 in the following edition:

"65. The consolidated budget – the centralized cash fund of the state combining the republican budget, budgets of areas, cities of republican value, the capital, receipt and expenses of National fund of the Republic of Kazakhstan, receipt and payment of Fund of compensation by the victim, receipts and expenses of GFSS, receipt and expenses of FSMS, receipt and expenses of FPIO, receipt and expenses of SGF without mutually repayable transactions between them.";

the second Item 77 to state part in the following edition:

"Creation of the performance report of the consolidated budget is made on the basis:

1) performance report of the republican budget;

2) the performance report of local budgets (summary on areas, the cities of republican value and the capital) created by actually structural division based on performance reports of budgets of areas, the cities of republican value and the capital;

3) report on receipts and use of National fund of the Republic of Kazakhstan;

4) the report on receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim;

5) receipt and disbursement statement GFSS;

6) receipt and disbursement statement FSMS;

7) receipt and disbursement statement FPIO;

8) receipt and disbursement statement SGF.";

state Item 80 in the following edition:

"80. The performance report of the consolidated budget includes the following Sections (subsections):

1) income (I):

tax revenues;

non-tax receipts;

sales proceeds of fixed capital;

receipts of transfers;

2) investment revenues from management of National fund of the Republic of Kazakhstan (II);

3) other receipts and the income which is not prohibited by the legislation of the Republic of Kazakhstan (III);

4) receipts in GFSS (IV);

5) receipts in FSMS (V);

6) costs (VI):

7) payments with KSN of Fund of compensation by the victim (VII);

8) covering of the expenses connected with management of National fund and carrying out annual external audit (VIII);

9) expenses of GFSS (IX);

10) expenses of FSMS (H);

11) expenses of FPIO (XI);

12) expenses of SGF (XII);

13) net budget crediting (XIII):

budget credits;

repayment of budget credits;

14) balance on transactions with financial assets (XIV):

acquisition of financial assets;

sales proceeds of financial assets of the state;

15) deficit (surplus) of the budget (XV);

16) not oil deficit (surplus) of the budget (XVI);

17) deficit financing (surplus use) of the budget (XVII):

receipt of loans;

repayment of loans;

the used remaining balance of budgetary funds;

18) help Section "Remaining Balance of Budgetary Funds":

remaining balance of budgetary funds for the beginning of financial year;

remaining balance of budgetary funds by the end of the reporting period.

Deficit (surplus) of the budget is determined by formula:

Db(Pb) = D + Ip+Id+Dgfss+Dfsms - Z - Pr - Wk - K-S - Rfgss - Rfsms – Rfpio - Rsgf, where:

Ip – other receipts and the income which is not prohibited by the legislation of the Republic of Kazakhstan;

Id – investment revenues from management of National fund of the Republic of Kazakhstan;

Dgfss – receipts in GFSS;

Dfsms – receipts in FSMS.

Pr – covering of the expenses connected with management of National fund and carrying out annual external audit;

Wk – payments with KSN of Fund of compensation by the victim;

Rgfss – GFSS expenses;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info