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

of March 5, 2025 No. 103

About introduction of amendments to 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:

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

changes in Kazakh are made to part the fifth Item 35, the text in Russian does not change;

the fifth Item 36 to state part in the following edition:

"Territorial subdivisions of treasury after submission by administrators of budget programs of certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing according to these rules and the user's guide perform check and loading within 5 (five) working days.";

to state part one of Item 81 in the following edition:

"81. For opening of control accounts of cash of the charitable help, temporary placement of money, paid services the public institutions financed from local budgets provide in territorial authority of treasury the request for opening of the control account of cash in form according to appendix 47 to these rules.";

state Item 83 in the following edition:

"83. The public institution provides justification of provision of the request for opening of control accounts of cash of the charitable help, temporary placement of money, paid services, rekonvertation of the external loan or the connected grant.";

state Item 87 in the following edition:

"87. Control accounts of cash of the charitable help, temporary placement of money, paid services open and are effective before their closing in the cases provided by paragraph 8 of Chapter 4 of these rules.

The control account of cash of rekonvertation of the external loan or the connected grant open on effective period of loan or the connected grant.";

to state part one of Item 119 in the following edition:

"119. The code of public institution is closed according to the request of the administrator of budget programs according to appendix 60 to these rules, the code of the subject of the quasi-public sector and accounts of the subject of the quasi-public sector are closed according to the request of the subject of the quasi-public sector according to appendix 61, and control accounts of cash of paid services, charitable help, temporary placement of money, rekonvertation of the external loan or the linked grant, the account in foreign currency, special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants are closed according to the statement of public institution according to appendix 62 to these rules in cases:

1) liquidations or reorganization of the state organizations / subject of the quasi-public sector;

2) cancellations of the legal act determining the right of public institution to use of the money, public institutions being at the command received from realization of goods by them (works, services);

3) exceptions of legal acts of the Republic of Kazakhstan of source of the financing which is the basis for opening of the corresponding control account of cash and the account;

4) cancellations of the legislative reasons granting the right to have the corresponding control account of cash and accounts;

5) absence within calendar year of transactions according to control accounts of cash of paid services, the sponsor's, charitable help, temporary placement of money, to accounts of the subject of the quasi-public sector;

6) approaches of the closing date of loan specified in the loan agreement or expirations of the contract about the connected grant based on which the control account of cash of rekonvertation of the external loan or the connected grant, the special account of the external loan or the connected grant, accounts to the special account of the external loan or the connected grant was opened.";

state Item 121 in the following edition:

"121. For closing of control accounts of cash of paid services, the charitable help, temporary placement of money, rekonvertation of the external loan or the linked grant, the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant the public institution provides in territorial subdivision of treasury the statement in form according to appendix 62 to these rules.

The territorial subdivision of treasury sends to the central authorized body on budget implementation the letter on closing of the corresponding control account of cash of paid services, the charitable help, temporary placement of money, rekonvertation of the external loan or the linked grant, the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant on form according to appendix 62 to these rules.

After closing of control accounts of cash and accounts of public institutions the central authorized body on budget implementation performs electronic mailing of notifications on closing of control accounts of cash and accounts by means of information system "Treasury client".

In case of reorganization of public institution and lack of possibility of provision of the statement in form according to appendix 62 to these rules because of destruction of official stamp and lack of the faces having right to sign on financial records of the reorganized public institution, the request is submitted by the legal successor, in case of liquidation of public institution – the administrator of budget programs, and in case of liquidation of the administrator of budget programs – liquidation commission.";

state Item 123 in the following edition:

"123. In the presence of remaining balance of money on the closed control account of cash of paid services, the charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, the account of the subject of the quasi-public sector, the special account of the external loan or the connected grant, the account to the special account of the external loan or the connected grant, the account in foreign currency the state organization / subject of the quasi-public sector represents (in IS "Treasury client" creates electronic image) the account for payment, the payment order or the request for rekonvertation of foreign currency for transfer of remaining balance of unused money on closed:

1) control account of cash of paid services:

into the control account of cash of paid services of the legal successor (at the same time if the legal successor in the procedure established by the legislation of the Republic of Kazakhstan is granted the order right by money from sales of goods (works, services);

in the income of the relevant budget in cases:

absence of the legal successor;

determinations of the legal successor which in the procedure established by the legislation of the Republic of Kazakhstan is not granted the order right by money from sales of goods (works, services);

absence at the legal successor of commodity code (works, services) on whom the remaining balance is registered;

2) control account of cash of the charitable help:

into the control account of cash of the charitable help or on the bank account of the second level of the legal successor;

to vnositel, in case of absence of the legal successor;

in the income of the relevant budget, in case of absence of the legal successor and vnositel;

3) control account of cash of temporary placement of money:

to vnositel;

into the control account of cash of temporary placement of money of the legal successor;

4) the account in foreign currency - by implementation of procedures for rekonvertation of remaining balance of foreign currency with the subsequent recovery of the made cash expenses on code on which transactions by budget money, and/or transfer of rekonvertirovanny currency into the control account of cash of the charitable help and/or temporary placement of money in national currency were made;

into the account in foreign currency of the legal successor;

5) account of the subject of the quasi-public sector:

into the account of the subject of the quasi-public sector of the legal successor;

into the account of the founder of the subject of the quasi-public sector;

into the account of the subject of the quasi-public sector continuing implementation of the investment project in accordance with the established procedure (at the same time if the legal successor in the procedure established by the legislation of the Republic of Kazakhstan is granted the right to continuation of implementation of the investment project);

6) control account of cash of rekonvertation of the external loan or connected grant:

into the special account of the external loan or the connected grant from which there were rekonvertirovana money in national currency;

in the income of the republican budget - in case of lack of money for purchase of the minimum monetary unit of foreign currency and recovery of remaining balance into the special account of the external loan or the connected grant;

into the control account of cash of rekonvertation of the external loan or the connected grant of the legal successor;

7) special account of the external loan or connected grant:

to the creditor in accordance with the terms of the international treaty on state loan or to the donor in accordance with the terms of the agreement on the connected grant;

into the special account of the external loan or the connected grant of the legal successor;

8) the account to the special account of the external loan or the connected grant:

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