of January 27, 1998 No. 30
About approval of the Instruction for financial accounting in public institutions
According to Item 2 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" I ORDER:
1. Approve the Instruction for financial accounting attached to this order in public institutions.
2. Consider by the USSR which voided the order of the Ministry of Finance of March 10, 1987 No. 61 "About approval of the Instruction for financial accounting in the organizations and the organizations consisting on the Government budget USSR".
Department director
Approved by the order of Department of treasury of the Ministry of Finance of the Republic of Kazakhstan of January 27, 1998 No. 30
1. The public institutions containing at the expense of republican and local budgets and also centralized accounts departments under separate public institutions perform accounting of execution of individual plans for obligations and payments, plans of receipts and expenses of money from sales of goods (works, services), the money which arrived into control accounts of cash for accounting of transactions of the money connected with transfer from realization of goods by public institutions (works, services) and carrying out expenses at the expense of them (further - KSN of paid services), with transfer and expenditure of money from the sponsor's, charitable help for public institutions of the Republic of Kazakhstan received by them according to legal acts (further - KSN of the sponsor's, charitable help), with transfer of money, transferred to public institution according to legal acts of the Republic of Kazakhstan physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions to the relevant budget or to the third parties (further - KSN of temporary placement of money), into accounts in foreign currency for carrying out foreign currency transactions (further - accounts in foreign currency) and the special accounts of the budget investment project (daleespetsialny accounts of the budget investment project on external loans and grants), accounting of the transactions connected with receipts in the republican budget in cost type of goods (works, services) and their expenditure according to this Instruction.
2. Financial accounting of execution of individual funding plans according to obligations and payments, plans of receipts and expenses of money from sales of goods (works, services), the money which arrived on KSN of paid services, the sponsor's, charitable help, temporary placement of money for accounts in foreign currency and special accounts of the budget investment project on external loans and the connected grants is conducted on single balance according to the plan of accounts, provided by this Instruction.
3. Administrators of budget programs in coordination with Committee of treasury of the Ministry of Finance of the Republic of Kazakhstan in necessary cases can publish instructions about procedure for application of general provisions for financial accounting in public institutions of the system taking into account specifics of their activities.
4. Financial accounting of execution of funding plan is performed in memorial and order form of financial accounting according to this Instruction.
5. In case of accounting centralization heads of the serviced public institutions are allocated with the rights provided in Regulations on centralized accounts department which affirm the order of the administrator of budget programs.
6. The centralized accounts department represents to heads of the serviced public institutions data on execution of funding plan necessary for them to the terms established by the chief accountant of centralized accounts department in coordination with heads of these public institutions.
7. Excluded
8. Heads of accounting services in the work are guided by the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the regulations on managements (departments) of financial accounting and the reporting (accounting services) approved in accordance with the established procedure and other regulatory legal acts of the Republic of Kazakhstan.
9. The accounting service in public institutions shall provide with complete and reliable information state bodies for control of compliance with law of the Republic of Kazakhstan, of course of execution of funding plan, condition of settlings with the companies, public institutions and faces, safety of money and material values.
10. Belongs to duties of accounting services:
- implementation of preliminary control of timely and correct document creation and legality of the made transactions;
- control of adoption of obligations within the amounts approved by individual funding plans according to obligations for the corresponding financial year and basic expenses of second and third of planning period, control of the correct, effective and target expenditure of means according to individual funding plans on payments taking into account the changes made in accordance with the established procedure, and also behind safety of money and material values;
- control of execution of funding plans by subordinated public institutions and correct conducting financial accounting by them;
- accounting of receipts and expenses of money for KSN of paid services, KSN of the sponsor's, charitable help, KSN of temporary placement of money, accounting of the transactions connected with receipts in the republican budget in cost type of goods (works, services) and their expenditure;
- charge and payment in time salary worker and employee, grants to students, listeners, graduate students and pupils of public institutions;
- timely carrying out the calculations arising in the course of execution of funding plan with public institutions and individuals;
- participation in carrying out inventory count of money, calculations and material values, timely and correct determination of results of inventory count and their reflection in accounting;
- briefing of responsible persons concerning accounting and safety of the values which are on their safe custody;
- creation and representation at the scheduled time of accounting records;
- creation and approval of the head of public institution (in case of absence in staff of the employee of economic service) funding plan and calculations to them;
- control of safety of assets, the invaluable and fast-wearing-out objects and other material values in places of their storage and operation;
- the systematized accounting of provisions, instructions, methodical instructions for questions of accounting and the reporting, other regulating documents which are within the competence of accounting services;
- storage of source documents, bookkeeping registers on paper and electronic media, the reporting, accounting policy, programs of electronic processing of accounting data, calculations to them, other documents, and also their delivery in archive in the procedure established by the legislation of the Republic of Kazakhstan.
11. The head of public institution provides creation of accounting system and the organization of financial accounting.
Financial accounting in public institution is performed by the accounting service of public institution which is its independent structural division or the centralized accounts department headed by the chief accountant.
In the public institutions which do not have accounting service, financial accounting and the reporting can be performed by the corresponding specialist appointed by the written order of the head of public institution.
The head shall create necessary conditions for the correct conducting financial accounting, provide strict accomplishment by all divisions and employees of public institution concerning accounting, requirements of the chief accountant regarding procedure for registration and representation for accounting of documents and data.
12. The chief accountant of public institution is appointed and dismissed by the head and submits directly to the head of public institution.
Person having vocational education is appointed to position of the chief accountant.
13. The chief accountant of public institution provides control and reflection on accounts of financial accounting of all performed economic activities, provision of operational transaction, creation at the scheduled time of accounting records.
14. The chief accountant signs together with the head of public institution the bank documents and documents forming the basis for acceptance and issue of inventory items and money and also financial liabilities and economic agreements. The head of public institution can grant right to sign of bank documents and accounting documents to persons authorized on it on representation of the chief accountant. Given power are represented based on orders of the head of public institution. Unsigned documents of the chief accountant are considered as invalid and are not accepted to execution.
15. Appointment, dismissal and movement of responsible persons are made with the consent of the chief accountant.
16. When conducting financial accounting the chief accountant establishes service duties for employees of accounts department each worker knew the obligations and bore responsibility for their accomplishment.
All divisions which are part of public institution shall transfer timely to accounting service documents, necessary for financial accounting and control.
Requirements of the chief accountant regarding procedure for registration and submission to accounting service of necessary documents and data are obligatory for all employees of divisions and services of public institution, and in case of centralization of accounting for all serviced public institutions.
16-1. In case of release of the chief accountant from post (dismissal, appointment to other position, movement) delivery of cases to the chief accountant appointed to position according to the legislation is made, and in case of absence to the poslednegorabotnik appointed by the order of the head of public institution.
Acceptance and delivery of cases by the chief accountant who is handing over cases (daleesdayushchy), and the worker accepting cases (further - accepting), are made based on the order of the head of public institution. In the order the term of acceptance delivery of cases of accounting service, but is specified no more than two weeks; payment procedure of the work which is handing over and accepting. In the order it is also specified to whom it is granted for acceptance delivery of cases the right to sign on documents, at the same time shall be stipulated what before registration of right to sign of person accepting cases, signs documents handing over cases under control of accepting.
In the course of delivery of cases the financial accounting condition in this public institution is determined and reliability of reporting data, at the same time is drawn up the corresponding Delivery and acceptance certificate of cases (далееАкт) differentiating responsibility of the accepting and handing over case.
Transfer of cases of accounting service is made on the basis of the last provided balance. In the Act it shall be specified for what date transfer of cases is performed.
At the beginning of acceptance and delivery of cases the condition of cash desk at the time of acceptance delivery of cases is checked (whether proper conditions for storage of cash liquidity, condition of entries in the cash book, condition on other values which are stored in cash desk and compliance to their accounting entries, availability of checkbooks, numbers of unused checks are provided). The inspection statement of cash desk is signed by the person which both is handing over, and accepting cases of accounting service and also the cashier, or person who is responsible for conducting cash transactions.
In case of acceptance and delivery of cases the condition of cash accounting, accounting of settlement transactions, settlement balance sheet items (reality of receivables and payables, availability unreal for debt collection, with indication of persons, guilty of it, availability of reconciliation statements of mutual calculations, availability of the amounts which are not transferred timely into the budget), and also creation of the reporting (respect for reporting discipline, quality of the represented reporting) of public institution is checked.
Besides, in the Act is reflected:
condition of the organization of accounting in accounting service (the state, its completeness, distribution of obligations, job descriptions, availability of instructive materials on financial accounting and the reporting, security with ledgers, forms of accounting and the reporting), forming of accounting system;
condition of primary documentation of accounting, accounting records;
actions necessary for the organization of accounting and financial control;
correctness of registration and document storage, condition of archive.
The Act constituted upon completion of check of condition of accounting and the reporting of public institution is signed accepting and handing over cases, and affirms the head of public institution. In case of disagreement of the Act accepting with any provisions, it has the right to specify the corresponding motivated clauses in case of its signing. The statement is drawn up in duplicate, one of which remains at person which is handing over cases. After signing of the Act the chief accountant who is handing over cases is exempted from management of accounting service.
17. Properly the processed source documents which fix the fact of making of transaction or event form the basis for reflection of entries in bookkeeping registers.
Source documents shall be constituted at the time of making of transaction or event if it is not possible directly upon termination of transaction or event.
Responsibility for timely and high-quality creation of documents, their transfer at the scheduled time for reflection in financial accounting, for reliability of the data containing in documents are born by persons who created and signatory these documents. Entries in source documents shall be made only by such means which ensure safety of records in them for a long time.
Properly the processed source documents fixing the fact of making of economic activity or event form the basis for reflection of entries in accounting registers.
Source documents shall contain the following obligatory details: name of the document (form), date of creation; the name of the organization or surname and initials on behalf of which the document is constituted; content of transaction or event; units of measure of transaction or event (in quantitative and value term); name of positions, surnames, initials and signatures of persons responsible for transaction making (confirmation of event), and correctness of her (his) registration; registration taxpayer number.
The electronic image of the source document is valid the source document processed on paper. Using digital signatures shall establish the proper measures of precaution and control concerning right to use and access to digital signatures.
In case of creation of source documents and bookkeeping registers on electronic media public institutions shall make copies of such documents on papers for other participants of transactions, and also upon the demand of state bodies to which such right to claim is granted according to the legislation of the Republic of Kazakhstan.
Additional details can be given in necessary cases in the source document: document number, the name and the address of public institution, the basis for making of the transaction fixed by the document, other additional details determined by nature of the documented transactions.
In documents for acquisition of material values there shall be receipt of the responsible person in receipt of these values, and in documents for the performed works - confirmation of acceptance of works as the corresponding persons.
In source documents as in text part, and digital data of erasure and not stipulated corrections are not allowed.
Errors in source documents are corrected by deletion of the wrong text or the amount and nadpisaniye over crossed out the correct text or the amount. Deletion is made by thin line so that it was possible to read earlier written. Correction of mistake in the source document shall be stipulated by text "Is corrected" and confirmed with signatures of persons which signed the document with indication of date of introduction of correction.
Entering of corrections into cash and bank source documents is not allowed.
18. The documents forming the basis for entries in registers of accounting shall be submitted in accounting service within the terms established by the chief accountant and approved by the head of public institution.
Responsible persons submit source documents on receipt and expense of inventory items in case of the register of delivery of documents f.442 (it is filled separately according to receipt and issue documents), constituted in duplicate. After the correctness of execution of the submitted source documents performed at presence the responsible person one copy of the register with the signature of the accounting worker returns to the responsible person, the second copy remains in cases of accounting service.
With persons responsible for storage of money and inventory items, the written agreement about full financial responsibility in accordance with the established procedure is signed.
19. The source documents which arrived in accounting service surely are exposed to check as in form (completeness and correctness of execution of source documents, fillings of details), and on content (legality of the documented transactions, logical coordination of separate indicators).
20. The documents checked and accepted to accounting are systematized on transaction dates (in chronological procedure) and drawn up by memorial orders - accumulative sheets to which the following permanent numbers are assigned:
- the memorial order 1 - the accumulative sheet on cash transactions ф. 381;
- the memorial order 2 - the accumulative sheet on movement of means on codes of public institutions ф. 381;
- the memorial order 3 - the accumulative sheet on accounting of money for KSN of paid services, KSN of the sponsor's, charitable help, KSN of temporary placement of money, on the account in foreign currency and special accounts of the budget investment project on external loans and grants ф. 381;
- the memorial order 5 - the code of pay-sheets on the salary and grants f.405;
- the memorial order 6 - the accumulative sheet by settlings with the organizations f.408;
- the memorial order 7 - the accumulative sheet by calculations according to the procedure of advance payments f.408;
- the memorial order 8 - the accumulative sheet by settlings with advance holders f.386;
- the memorial order 9 - the accumulative sheet on disposal and movement of assets f.438;
- the memorial order 10 - the accumulative sheet on disposal and movement of the invaluable and fast-wearing-out objects f.438;
- the memorial order 11 - the code of accumulative sheets on receipt of food f.398;
- the memorial order 12 - the code of accumulative sheets on expense of food f.411;
- the memorial order 13 - the accumulative sheet according to the material consumption f.396;
- the memorial order 14 - the accumulative sheet of charge of the income from sales of goods (works, services) f.409;
- the memorial order 15 - the code of sheets by settlings with parents for content of children f.406.
On other transactions and on transactions of Storno separate memorial orders ф are constituted. 274, which are numbered since 16 for every month separately.
In public institutions in which on amount of transactions creation of accumulative sheets is not required correspondence of accounts is specified on separate memorial orders f.274 or on the prints of stamp which are put down directly on source documents with assignment of the corresponding numbers stated above. The stamp shall contain the same details, as the memorial order f.274.
Separate memorial orders are constituted in process of making of transactions, but no later than the next day (on receipt of the source document), both based on separate documents, and based on group of homogeneous documents. Correspondence of sub-accounts in the memorial order registers depending on nature of transactions on the debit of one sub-account and the credit of other sub-account or the debit of one sub-account and the credit of several sub-accounts, or, on the contrary, on the credit of one sub-account and the debit of several sub-accounts.
Memorial orders are signed by the chief accountant or his deputy and the contractor.
21. All memorial orders are registered in the book "Magazine-main" f.308. Account in the book "Magazine-main" is, as a rule, kept on sub-accounts.
The book "Magazine-main" opens records of the amounts of remaining balance for the beginning of year according to the closing balance sheet for the expired year. Records in it are made in process of creation of memorial orders, and in case of creation of memorial orders of accumulative sheets once in month. The amount of the memorial order registers at first in the column "The Amount according to the Order", and then in the debit and the credit of the corresponding sub-accounts. The amount of turnovers in month on all sub-accounts both on the debit, and on the credit shall be equal to result of the column "The Amount according to the Order". By the second line after turnovers in month the remaining balance for the beginning of the next month on each sub-account is removed.
22. Analytics are kept in accounting registers (in books, cards, accumulative sheets, etc.). The procedure for entries in registers of accounting is stated in appropriate sections of this Instruction.
23. In ledgers prior to records all pages (sheets) are numbered. On the last page of the sheet signed by the chief accountant the text becomes: "In this book of all it is numbered _____ pages (sheets)". Cash book ф. KO-4, ф. 440, the account book of accounting of forms of service records and inserts to them ф. 449, besides, the number of sheets in фф shall be strung together and sealed sealing wax or mastic seal, and. KO-4 and 440 is certified by signatures of the head of public institution and the chief accountant and f.449 - the head of public institution.
On each book it is inscribed: the name of public institution, centralized accounts department and year on which the book is open. In the book there shall be table of contents of the sub-accounts opened in it. In case of transfer of records on other page of the book in table of contents on this sub-account the mark about transfer of record with indication of numbers of new pages becomes.
Books of financial accounting in the presence in them after year of free sheets can be used for record of transactions of the next year. In these cases of the book are given in archive once in 2 years.
Cards (except cards on assets) are registered in the register of cards ф. 279, which is conducted for each account separately. Cards for accounting of assets are registered in the inventory of inventory cards on accounting of assets ф. OS-10.
Cards are stored in card-indexes in which they are located on sub-accounts with division in them on responsible persons, and in centralized accounts departments and on the serviced public institutions.
Accounting cards of materials, the invaluable and fast-wearing-out objects, etc. are given in archive in the hemmed type together with the register of cards, registers and other accounting documents annually or every two years. In the same terms are given in archive of the accounting card of the assets which were disposed within year.
The inventory of inventory cards on accounting of assets ф. OS-10 is given in archive when in it there are marks about write-off of stock by the last inventory card фф. OC-6, 8, 9. In case of delivery of inventory cards in archive without inventory they register in the separate sheet in which number of card and the name of written off stock, and in centralized accounts departments, besides, and the name of the serviced public institution are specified.
Entries in bookkeeping registers are made from source documents no later than the next day after their obtaining. Upon termination of every month in registers of analytics results of turnovers are counted and remaining balance on sub-accounts is removed.
24. Error correction, found in records of financial accounting for the current year, are made in the following procedure:
a) the found error for this accounting period until submission of the balance sheet which is not requiring change of data of the memorial order improves by deletion by thin line of the wrong amounts and the text so that it was possible to read crossed out and is inscribed over crossed out the corrected text and the amount. At the same time, here on fields against the corresponding line signed by the chief accountant the clause becomes "Is corrected";
b) the found wrong record until submission of the balance sheet caused by mistake in the memorial order depending on its nature improves the additional memorial order or on the method "Red Storno"; errors in all cases when they are found in records of financial accounting for that accounting period for which the balance is already provided are in the same way corrected. Additional accounting entries on error correction, and also corrections by method "Red Storno" are drawn up by memorial orders in which, in addition to regular details, reference to number and date of the memorial order corrected by this memorial order is made.
25. For control of correctness of accounting entries on accounts synthetic and analytics turnover sheets фф are constituted. M-44, 285 and 326 on each group of the analytical accounts commingled by the corresponding synthetic account. Results of turnovers and remaining balance on each analytical account of turnover sheets are verified with results of turnovers and remaining balance of these sub-accounts of the book "Magazine-main" f.308.
Turnover sheets are constituted monthly, and on assets and the invaluable and fast-wearing-out objects quarterly. Entries in the turnover sheet f.326 can be made in need of current of several years.
26. In new financial year in bookkeeping registers on synthetic and analytical accounts the amounts of remaining balance for the beginning of year in full accordance with the closing balance sheet and accounting registers for the expired year register.
If the administrator of budget programs in case of approval or financial body in case of acceptance of the annual statement makes corrections in the closing balance sheet, then based on the corresponding written order these corrections are made as to bookkeeping registers of last financial year (by correction of accounting entry), and to bookkeeping registers of the current year (by change of opening balances).
27. After each month under report all memorial orders, memorial orders - accumulative sheets together with the documents relating to them shall be picked up in chronological procedure and are stitched. In case of the insignificant number of documents the broshyurovka can be made in three months in one folder. On cover are inscribed: name of public institution or centralized accounts department; name and sequence number of the folder, case; accounting period year and month; initial and last numbers of memorial orders; the number of sheets in case.
28. Safety of source documents, bookkeeping registers, reports and balances, registration and transfer them in archive are provided by the chief accountant.
Source documents, bookkeeping registers, reports and balances before transfer them in archive shall be stored in accounts department in special rooms or the closed cases under responsibility of persons authorized by the chief accountant.
The accounting archive of public institution of case is stored during fixed terms. After case storage durations in accordance with the established procedure are given in the relevant Public Records Office. The documents certifying delivery of cases in archive are stored constantly in accounting service.
29. Withdrawal of source documents, bookkeeping registers, reports and balances of public institutions can be made only by bodies of inquiry, pretrial investigation, prosecutor's office, courts and bodies of Tax Service based on the resolution of these bodies according to the tax and criminal procedure legislation of the Republic of Kazakhstan.
With permission and in the presence of representatives of the bodies making withdrawal, the corresponding officials of public institution can make copies of the withdrawn documents with indication of the bases and date of their withdrawal.
If not completed volumes of documents (which are not hemmed not numbered, etc.), then with permission are withdrawn and in the presence of representatives of the bodies making withdrawal, the corresponding officials of public institution can complete these volumes (to make the inventory, to number sheets, to string together, seal, assure the signature, seal).
30. In case of loss or destruction of source documents the head of public institution appoints the order the commission on office investigation of the reasons of loss or destruction.
In necessary cases for participation in work of the commission representatives of investigating bodies, protection and state fire supervision are invited.
Results of work of the commission are drawn up by the act which is signed by members of the commission and affirms the head of public institution.
31. Administrators of budget programs shall:
constitute and submit accounting annual, quarter records within the terms and procedure established by the central state body performing regulation of activities in the field of financial accounting and the financial reporting;
perform methodology of conducting financial accounting and creation of the reporting in public institutions of the system in case of respect for the general methodological principles;
provide systematic control of providing accounting system with financial and accounting services of subordinated public institutions, accomplishment of the functions assigned to them;
carry out work on advanced training of specialists of financial and accounting services of subordinated public institutions.
Providing public institution with instructive documents for conducting financial accounting and creation of accounting records is performed by administrators of budget programs.
The chart of accounts of financial accounting of execution of funding plan for public institutions
32. The following chart of accounts is applied to financial accounting of transactions of execution of funding plan by public institutions:
+--------------------------------------------------------------------+ ¦Наименование счета ¦Номера ¦ Наименование субсчета ¦Номер¦ ¦ ¦счета ¦ ¦с\с ¦ +-----------------------+-------+------------------------------+-----¦ ¦Раздел I. Активы ¦ ¦ ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Активы ¦ 01 ¦Здания ¦ 010¦ ¦ ¦ ¦Земля ¦010-1¦ ¦ ¦ ¦Сооружения ¦ 011¦ ¦ ¦ ¦Передаточные устройства ¦ 012¦ ¦ ¦ ¦Машины и оборудование ¦ 013¦ ¦ ¦ ¦Нематериальные активы ¦ 014¦ ¦ ¦ ¦Транспортные средства ¦ 015¦ ¦ ¦ ¦Инструменты, производственный ¦ 016¦ ¦ ¦ ¦(включая принадлежности) и ¦ ¦ ¦ ¦ ¦хозяйственный инвентарь ¦ ¦ ¦ ¦ ¦Рабочий и продуктивный скот ¦ 017¦ ¦ ¦ ¦Библиотечный фонд ¦ 018¦ ¦ ¦ ¦Прочие активы ¦ 019¦ ¦Износ активов ¦ 02 ¦Износ активов ¦ 020¦ ¦ ¦ ¦Износ нематериальных активов ¦ 021¦ +-----------------------+-------+------------------------------+-----¦ ¦Раздел II. Материальные¦ ¦ ¦ ¦ ¦ запасы ¦ ¦ ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Изделия и продукция ¦ 03 ¦ Изделия производственных ¦ 030¦ ¦ ¦ ¦ (учебных) мастерских ¦ ¦ ¦ ¦ ¦ Продукция подсобных (учебных)¦ 031¦ ¦ ¦ ¦ сельских хозяйств ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Оборудование, строи-¦ 04 ¦Оборудование к установке ¦ 040¦ ¦тельные материалы и ма-¦ ¦ ¦ ¦ ¦териалы для научных¦ ¦ ¦ ¦ ¦исследований ¦ ¦Строительные материалы для ¦ 041¦ ¦ ¦ ¦капитального строительства ¦ ¦ ¦ ¦ ¦Материалы длительного ¦ 043¦ ¦ ¦ ¦использования для научных ¦ ¦ ¦ ¦ ¦исследований и на лабораторном¦ ¦ ¦ ¦ ¦испытании ¦ ¦ ¦Молодняк животных и жи-¦ 05 ¦Молодняк животных и животные ¦ 050¦ ¦вотные на откорме ¦ ¦на откорме ¦ ¦ ¦Материалы и продукты¦ 06 ¦Материалы для учебных, научных¦ 060¦ ¦питания ¦ ¦и других целей ¦ ¦ ¦ ¦ ¦Продукты питания ¦ 061¦ ¦ ¦ ¦Медикаменты и перевязочные ¦ 062¦ ¦ ¦ ¦средства ¦ ¦ ¦ ¦ ¦Хозяйственные материалы и ¦ 063¦ ¦ ¦ ¦канцелярские принадлежности ¦ ¦ ¦ ¦ ¦Топливо, горючее и смазочные ¦ 064¦ ¦ ¦ ¦материалы ¦ ¦ ¦ ¦ ¦Корма и фураж ¦ 065¦ ¦ ¦ ¦Тара ¦ 066¦ ¦ ¦ ¦Прочие материалы ¦ 067¦ ¦ ¦ ¦Материалы в пути ¦ 068¦ ¦ ¦ ¦Запасные части к машинам и ¦ 069¦ ¦ ¦ ¦оборудованию ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Разделы III. Малоценные¦ ¦ ¦ ¦ ¦и быстроизнашивающиеся ¦ ¦ ¦ ¦ ¦ предметы ¦ ¦ ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Малоценные и быстроиз-¦ 07 ¦Малоценные и ¦ 070¦ ¦нашивающиеся предметы ¦ ¦быстроизнашивающиеся предметы ¦ ¦ ¦ ¦ ¦на складе ¦ ¦ ¦ ¦ ¦Малоценные и быстроизнашива- ¦ 071¦ ¦ ¦ ¦ющиеся предметы в эксплуатации¦ ¦ ¦ ¦ ¦Белье, постельные ¦ 072¦ ¦ ¦ ¦принадлежности, одежда и обувь¦ ¦ ¦ ¦ ¦на складе ¦ ¦ ¦ ¦ ¦Белье, постельные ¦ 073¦ ¦ ¦ ¦принадлежности, одежда и обувь¦ ¦ ¦ ¦ ¦в эксплуатации ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Раздел IV. Затраты на ¦ ¦ ¦ ¦ ¦производство и другие ¦ ¦ ¦ ¦ ¦цели ¦ ¦ ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Затраты на производство¦ 08 ¦Затраты производственных ¦ 080¦ ¦и другие цели ¦ ¦(учебных) мастерских ¦ ¦ ¦ ¦ ¦Затраты подсобных (учебных) ¦ 081¦ ¦ ¦ ¦сельских хозяйств ¦ ¦ ¦ ¦ ¦Затраты на изготовление ¦ 083¦ ¦ ¦ ¦экспериментальных устройств ¦ ¦ ¦ ¦ ¦Затраты по заготовлению и ¦ 084¦ ¦ ¦ ¦переработке материалов ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Раздел V. Денежные ¦ ¦ ¦ ¦ ¦ средства ¦ ¦ ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Плановые назначения на ¦ 09 ¦Плановые назначения на ¦ 090¦ ¦принятие обязательств ¦ ¦принятие обязательств ¦ ¦ ¦согласно индивидуаль- ¦ ¦государственного учреждения, ¦ ¦ ¦ному плану финансиро- ¦ ¦предусмотренные индивидуальным¦ ¦ ¦вания по обязательст- ¦ ¦планом финансирования по ¦ ¦ ¦вам государственных ¦ ¦обязательствам ¦ ¦ ¦учреждений, финансиру- ¦ ¦Плановые назначения на ¦ 093¦ ¦емых из республиканс- ¦ ¦принятие обязательств по ¦ ¦ ¦кого бюджета ¦ ¦капитальным вложениям ¦ ¦ ¦ ¦ ¦Плановые назначения ¦ 095¦ ¦ ¦ ¦на принятие обязательств по ¦ ¦
¦ ¦ ¦трансфертам ¦ ¦ ¦ ¦ ¦Плановые назначения на ¦ 096¦ ¦ ¦ ¦принятие обязательств за счет ¦ ¦ ¦ ¦ ¦других бюджетов ¦ ¦ ¦ ¦ ¦Плановые назначения на ¦ 098¦ ¦ ¦ ¦принятие обязательств по ¦ ¦ ¦ ¦ ¦операциям, связанным с ¦ ¦ ¦ ¦ ¦поступлениями в ¦ ¦ ¦ ¦ ¦республиканский бюджет в виде ¦ ¦ ¦ ¦ ¦стоимости товаров (работ, ¦ ¦ ¦ ¦ ¦услуг) и расходованием их ¦ ¦ ¦ ¦ ¦Плановые назначения на ¦ 099¦ ¦ ¦ ¦принятие обязательств по ¦ ¦ ¦ ¦ ¦проектам за счет внешних ¦ ¦ ¦ ¦ ¦займов и связанных грантов ¦ ¦ +-----------------------+-------+------------------------------+-----¦ ¦Плановые назначения на ¦ 10 ¦Плановые назначения на ¦ 100¦ ¦принятие обязательств ¦ ¦принятие обязательств ¦ ¦ ¦согласно индивидуаль- ¦ ¦государственного учреждения, ¦ ¦ ¦ному плану финансиро- ¦ ¦предусмотренные индивидуальным¦ ¦ ¦вания по обязательст- ¦ ¦планом финансирования по ¦ ¦ ¦вам государственных ¦ ¦обязательствам ¦ ¦ ¦учреждений, финансиру- ¦ ¦Плановые назначения на ¦ 103¦ ¦емых из местного бюд- ¦ ¦принятие обязательств по ¦ ¦ ¦жета ¦ ¦капитальным вложениям ¦ ¦ ¦ ¦ ¦Плановые назначения на ¦ 108¦ ¦ ¦ ¦принятие обязательств по ¦ ¦ ¦ ¦ ¦операциям, связанным с ¦ ¦ ¦ ¦ ¦поступлениями в местный бюджет¦ ¦ ¦ ¦ ¦в виде стоимости товаров ¦ ¦ ¦ ¦ ¦(работ, услуг) и расходованием¦ ¦ ¦ ¦ ¦их ¦ ¦ +-----------------------+-------+------------------------------+-----
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The document ceased to be valid according to the order of the Minister of Finance of the Republic of Kazakhstan of 04.08.2010 No. 395