ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2008 No. 644

About approval of Rules of creation and submission of budget reports by authorized bodies on budget implementation

List of amending documents

According to the Budget code of the Republic of Kazakhstan of December 4, 2008 I ORDER:

1. Approve the enclosed Rules of creation and submission of budget reports by authorized bodies on budget implementation.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix to this order.

3. To department of the reporting and statistics (Parusimova L. I.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in official mass media in the procedure established by the legislation.

4. This order becomes effective since January 1, 2009.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 644

Rules of creation and submission of budget reports by authorized bodies on budget implementation

Section 1. General provisions

1. These rules determine forms, frequency, terms, procedure for creation and submission of the budget reports of authorized bodies on budget implementation including the following report types:

about execution republican, the corresponding local budgets, the state and consolidated budgets (further - performance reports of the budget);

about movement of money on the control account of cash of National fund of the Republic of Kazakhstan;

about execution of plans of receipts and expenses of money from realization of goods by public institutions (works, services) on state, republican and to local budgets;

about receipt and expenditure of money from the sponsor's and charitable help on state, republican and to local budgets;

about movement of means in foreign currency;

about accounts payable state, republican and local budgets;

about receivables state, republican and local budgets.

2. Report generation is performed in thousands of tenges. Fractional part of indicators of the report is shown to within one decimal sign and separates from the whole part of comma.

Section 2. Procedure for creation and submission of the performance report of the budget

1. Procedure for report generation about budget implementation

3. The performance report of the budget is constituted central and local authorized bodies on budget implementation.

4. The performance report of the budget reflects all transactions performed on cash basis on receipts and expenses of the relevant budget for the accounting period.

5. The performance report of the budget is created on the structure of the budget determined by the Budget code of the Republic of Kazakhstan to codes of classification of receipts of the budget, functional, economic classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan and constituted according to the law on the republican budget for the corresponding financial year or the decision of maslikhat on the local budget for the corresponding financial year, the order of the Government of the Republic of Kazakhstan or local executive body about implementation of the law on the republican budget or decisions of maslikhat on the local budget.

6. The performance report of the budget for frequency is constituted monthly and following the results of year. The monthly (annual) performance report of the budget is created as follows.

7. The Sections of the performance report of the budget including receipts of the budget contain data on categories, classes, subclasses and specifics of classification of receipts of the budget.

8. The Sections of the performance report of the republican budget including expenses of the budget contain data on functional groups, functional subgroups, administrators of budget programs, budget programs of classification of expenses of the budget.

The Sections of the performance report of the local budget including expenses of the budget contain data on functional groups, functional subgroups, administrators of budget programs, budget programs, subprogrammes of classification of expenses of the budget.

9. The performance report of the budget contains intermediate results according to the Section, subsection, category, class and subclass of receipts, according to the Section, subsection, functional group, functional subgroup, the administrator of budget programs, the budget program, the subprogramme of expenses of the budget.

 

2. Report structure about execution of budgets

10. The performance report of the budget includes the following Sections (subsections):

1) income (I):

tax revenues;

non-tax receipts;

sales proceeds of fixed capital;

receipts of transfers;

2) costs (II);

3) net budget crediting (III):

budget credits;

repayment of budget credits;

4) balance on transactions with financial assets (IV):

acquisition of financial assets;

sales proceeds of financial assets of the state;

5) deficit (surplus) of the budget (V);

6) deficit financing (surplus use) of the budget (VI):

receipt of loans;

repayment of loans;

the used remaining balance of budgetary funds;

7) 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.

11. The Section I "Income" reflects receipts in the budget and consists of four subsections: "Tax revenues", "Non-tax receipts", "Sales proceeds of fixed capital", "Receipts of the transfers" including receipts in the budget for the first four categories of classification of receipts in the budget.

12. The Section II "Costs" consists of functional groups 1-15 functional classifications of the expenses reflecting the payments from the budget made on irrevocable basis.

13. The Section III "Net budget crediting" reflects difference between the subsections "Budget Credits" and "Repayment of Budget Credits" in which the payments from the budget made on returnable basis and receipts in the budget on account of debt repayment for earlier loans respectively are shown.

Net budget crediting is determined by formula

To - net budget crediting;

bk - budget credits;

pk - repayment of budget credits.

14. The Section IV "Balance on transactions with financial assets" reflects difference between the subsections "Acquisition of Financial Assets" and "Sales Proceeds of Financial Assets of the State" in which expenses on acquisition of financial assets and receipts in the budget from sale of financial assets of the state respectively are reflected.

The balance on transactions with financial assets is determined by formula

S - balance on transactions with financial assets;

nf - acquisition of financial assets;

pf - sales proceeds of financial assets.

15. The Section V "Deficit (surplus) of the budget" reflects deficit (surplus) of the budget equal to difference between the income and costs, net budget crediting and balance on transactions with financial assets.

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

Db - budget deficit;

Pb - budget surplus;

D - income;

Z - costs;

To - net budget crediting;

S - balance on transactions with financial assets.

The received size with negative sign is deficit, with positive sign - budget surplus.

16. The Section VI "Deficit financing (surplus use) of the budget" consists of subsections: "Receipt of loans", "Repayment of loans", "The used remaining balance of budgetary funds" also reflects providing covering of budget deficit due to borrowing and the used remaining balance of budgetary funds or expenditure of budget surplus, means of loans, the used remaining balance of budgetary funds for repayment of principal debt on loans.

Deficit financing (surplus use) is determined by the following formulas:

Fd - the amount of financing of budget deficit. Value of financing of budget deficit with positive sign corresponds to the size of its deficit;

Fp - amount of use of budget surplus. Value of use of budget surplus with negative sign corresponds to the size of its surplus;

N - the amount of the obtained loans;

O - the amount of the used remaining balance of budgetary funds;

R - repayment sum of principal debt on loans.

17. The amount of the used remaining balance of budgetary funds is determined by formula

R, Db, Pb, N correspond to components of formulas of Items 15, of 16 these rules.

The amount of remaining balance of budgetary funds used on deficit covering (surplus use) is considered with positive sign, but not used - with negative sign.

18. Remaining balance of budgetary funds at the end of the period are the means which remained not used as of the end of the accounting period.

19. Free remaining balance of budgetary funds is the remaining balance of budgetary funds for the beginning of year which remained after distribution on:

1) servicing and repayment of principal debt on the obtained loans;

2) it is excluded

3) No. 295 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 11.06.2012

4) financing of unpaid part of undertaken obligations of last financial year according to budget development programs with realization term more than one year and to the current budget programs providing acquisition of assets and other goods with the term of production and delivery more than one financial year, services with rendering term more than one financial year;

5) return (underused) in the expired financial year of the unused amounts of the target transfers allocated from the republican or regional budget on which the Government of the Republic of Kazakhstan or local executive body did not make the decision on further use (doispolzovaniye) in the current financial year.

20. The amount of remaining balance of budgetary funds for the beginning of financial year is entered into the report manually, remains invariable from beginning to end current financial year and execution of receipts of the budget and/or the paid obligations according to budget programs (subprogrammes) is reflected in the help Section of the report in the column ".

21. The amount specified in the report on the line "The Amount of the Used Remaining Balance of Budgetary Funds" with the amount of remaining balance for the beginning of financial year shall constitute the amount of remaining balance of budgetary funds as of the end of the accounting period specified in the help Section. If the amount of the used remaining balance of budgetary funds has negative sign, its absolute value develops with the amount of remaining balance for the beginning of financial year if has positive sign, it is subtracted from the amount of remaining balance for the beginning of financial year.

In the report of the amount, specified on the line "Used Remaining Balance of Budgetary Funds", shall not exceed the amount specified in the help Section "Remaining Balance of Budgetary Funds" on the line "Remaining Balance of Budgetary Funds for the Beginning of Financial Year".

22. Remaining balance of budgetary funds is by the end of the reporting period determined as follows:

Ok - remaining balance of budgetary funds by the end of the reporting period;

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

O - the amount of the used remaining balance of budgetary funds.

23. The help Section "Remaining Balance of Budgetary Funds" reflects remaining balance of budgetary funds for the beginning of financial year and the end of the accounting period.

 

3. Procedure for filling of performance reports of budgets

24. Performance reports of budgets: republican, regional, the cities of republican value, the capital, the area (the cities of regional value) - include all received receipts, including from budgets of other levels, and all made expenses, including expenses for acquisition account from the higher budget, and the transfers transferred to budgets of other levels.

25. The monthly (annual) performance report of the local budget submitted by authorized body on execution of the subordinate budget to authorized body on execution of the higher budget is constituted in form, according to appendix 1 to these rules.

In the monthly (annual) performance report of the local budget:

in column 1 codes are filled:

classifications of receipts of the budget - category, class, subclass, specifics;

functional and economic classification of expenses of the budget - functional group, functional subgroup, the administrator of the budget program, the budget program, the subprogramme, specifics;

in column 2 the name of indicators of classification of receipts is specified, to functional and economic classification of expenses of the budget;

in column 3 the amounts of the budget for accounting financial year approved by maslikhat are specified;

in column 4 the amounts of the specified budget for accounting financial year, taking into account the changes and amendments accepted by maslikhat during its execution are specified;

in column 5 the amounts of the corrected budget for accounting financial year - the approved or specified budget, taking into account changes and additions made by local executive body without refining in maslikhat are specified;

in columns 6 and 7 the amounts of the consolidating plan of receipts and financing and the consolidating plan of financing according to obligations are specified the accounting period by the accruing result since the beginning of year. On receipts the column 6, on expenses - column 6 is filled in and 7, at the same time in column 6 the amounts of the consolidating plan of financing of budget programs for payments to the level of budget subprogrammes are specified (inclusive);

in column 8 the amounts of undertaken obligations are specified;

in column 9 the amounts of unpaid obligations are specified;

in column 10 the amounts of execution of receipts of the budget and/or the paid obligations according to budget programs (subprogrammes) for the accounting period by the accruing result since the beginning of year are specified;

in column 11 percentage of the amounts of execution of receipts of the budget and/or the paid obligations according to budget programs (subprogrammes) for the accounting period to the amounts of the consolidating plan of receipts and financings of the budget are specified the accounting period;

in column 12 percentage of the amounts of execution of receipts of the budget and/or the paid obligations according to budget programs (subprogrammes) for the accounting period to the amounts performed (approved, specified, corrected) the budget for accounting financial year are specified.

26. Data on receipts and expenses of the republican budget in month (year) are constituted by the department performing within competence of the central authorized body on budget implementation servicing of execution of the State Budget (further - department), in form, according to appendix 3 to these rules.

In data on receipts and expenses of the republican budget in month:

in column 1 codes are filled:

classifications of receipts of the budget - category, class, subclass, specifics;

functional and economic classification of expenses of the budget - functional group, functional subgroup, the administrator of the budget program, the budget program, the subprogramme, specifics;

in column 2 the name of indicators of classification of receipts is specified, to functional and economic classification of expenses of the budget;

in column 3 the amounts of the budget for accounting financial year approved by Parliament of the Republic of Kazakhstan are specified;

in column 4 the amounts of the specified budget for accounting financial year, taking into account the changes and amendments accepted by Parliament of the Republic of Kazakhstan during its execution are specified;

in column 5 the amounts of the corrected budget for accounting financial year - the approved or specified budget, taking into account changes and additions made by the Government of the Republic of Kazakhstan without refining in Parliament of the Republic of Kazakhstan are specified;

in columns 6 and 7 the amounts of the consolidating plan of receipts and financing on payments and the consolidating plan of financing according to obligations are specified the accounting period by the accruing result since the beginning of year. On receipts the column 6, on expenses - column 6 is filled in and 7, at the same time in column 6 the amounts of the consolidating plan of financing of budget programs for payments to the level of budget subprogrammes are specified (inclusive);

in column 8 the amounts of undertaken obligations are specified;

in column 9 the amounts of unpaid obligations are specified;

in column 10 the amounts of execution of receipts of the budget and/or the paid obligations according to budget programs (subprogrammes) for the accounting period by the accruing result since the beginning of year are specified.

27. The consolidated budget - the centralized cash fund combining the republican budget, budgets of areas, the cities of republican value and the capital, the receipts directed to National fund of the Republic of Kazakhstan without mutually repayable transactions.

The monthly (annual) performance report of the consolidated budget is constituted in form, according to appendix 4 to these rules.

In the monthly (annual) performance report of the consolidated budget:

in column 1 codes are filled:

classifications of receipts of the budget - category;

functional classification of expenses - functional group;

in column 2 the name of indicators of classification of receipts is specified, to functional classification of expenses of the budget;

in column 3 the amounts of the approved (corrected) budget for accounting financial year are specified;

in column 4 the amounts of execution of receipts of the budget and/or the paid obligations according to budget programs (subprogrammes) for the accounting period by the accruing result since the beginning of year are specified;

in column 5 percentage of the amounts of execution of receipts of the budget and/or the paid obligations according to budget programs (subprogrammes) for the accounting period to the amounts performed (approved, corrected) the budget for accounting financial year are specified.

 

4. Procedure for reflection in performance reports of budgets of the transfers received from the higher budget and transferred to the higher budget

28. In case of creation of performance reports of the republican budget, regional budget, city budget of republican value, the capital, the budget of the area (the city of regional value) calculations for transfers are considered in expanded form.

29. In case of creation of the performance report of the higher budget the transfers allocated to subordinate budgets are considered in the Section "Costs", and the transfers received from the subordinate budget - in the Section "Income" the subsection "Receipts of Transfers".

30. In the performance report of the subordinate budget the transfers received from the higher budget are shown in the Section "Income" in the subsection "Receipts of Transfers", and transferred to the higher budget - in the Section "Costs".

31. In case of creation of the performance report of the budget of area calculations between the regional budget and budgets of areas (the cities of regional value) for transfers do not join in the report.

32. In case of creation of the performance report of the government budget calculations between republican and regional budgets, city budgets of republican value and the capital on transfers do not join in it.

33. The exception of performance reports of the state, consolidated budgets, the budget of area of the above-named amounts is made for the purpose of non-admission of their accounting twice: in the income - on source in the higher budget and as the received transfers in the subordinate budget and in expenses - as the transfers allocated from the higher budget and as the expenses of the subordinate budget made at the expense of them.

 

5. Procedure for reflection in performance reports of budgets of the budget credits obtained from the higher budget

34. Budget credits for the subordinate budget are source of financing of budget deficit and in the performance report of the subordinate budget are reflected in the Section "Deficit Financing (Surplus Use) of the Budget" in the subsection "Receipt of Loans", in the report of the higher budget in the subsection "Budget credits" of the Section "Net Budget Crediting".

Because the budget credit from the higher budget to the subordinate budget is allocated at the expense of own income of the higher budget and in the performance report of the higher budget once is already considered on source of receipts of the income, and the expenditure of the obtained credit is considered on functional groups depending on the direction of expenses in the performance report of the subordinate budget, in the performance report of the government budget or the budget of area provision of budget credits is not considered. Similarly repayment of budget credits by the subordinate budget in the higher budget is not considered.

35. Remunerations on the credits obtained from the higher budget are paid for the account of own receipts of the subordinate budget and are non-tax receipts in the higher budget which, in order to avoid the double account, are excluded in case of report generation about execution of the state, consolidated budgets, the budget of area.

36. In case of allocation of the credits from the higher budget to the subordinate budget at the expense of borrowed funds, the expense amount on its servicing is also subject to exception in case of report generation about execution of the state, consolidated budgets, the budget of area.

 

6. Procedure for reflection in performance reports of budgets of the distributed budget programs

37. The distributed budget programs affirm as the budget for one administrator of budget programs and are distributed by the order of the Government of the Republic of Kazakhstan or regulatory legal act of local executive body between different administrators of budget programs.

38. In the performance report of the budget expenses at the expense of the distributed budget programs are considered as a part of expenses of those administrators of budget programs by which they were distributed.

 

7. Procedure for creation of performance reports of the state, consolidated budgets, the budget of area

39. Creation of the performance report of the government budget is made based on performance reports of the republican budget and local budgets, and the performance report of the budget of oblastin the basis of performance reports of the regional budget, budgets of areas (the cities of regional value), without mutually repayable transactions between them.

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 city of republican value and the capital) created by actually structural division based on performance reports of budgets of areas, the city of republican value and the capital;

3) the report on movement of money on the Control account of cash (further - KSN) National fund of the Republic of Kazakhstan.

The transactions performed when forming of the state, consolidated budgets and budget of area, and also reports on their execution, connected with exception of the amounts of the transfers, budget credits and other money transferred from one level of the budget on another for the purpose of exception of the double account belong to mutually repayable transactions.

40. The interbudget relations are governed by transfers and budget credits which, for the purpose of exception of the double account on them in case of creation of performance reports of the state, consolidated budgets, the budget of area, are subject to exception of the amounts received by arithmetic addition republican and local budgets, regional and district (the cities of regional value) of budgets.

41. The performance report of the state, consolidated budgets, the budget of area is created according to Appendix 5 to these rules:

at the same time, in the Section I "Income":

the amounts of column 4 of the table consist of the amounts on the 2nd income group (1, 0 billion tenges) is the amount of remunerations (interests) on the credits issued to subordinate budgets, and for the 4th income group (230, 0 billion tenges = 70, 0 billion tenges + 210, 0 billion tenges - 50, 0 billion tenges) is the amount of the transfers received by the higher budget as budget withdrawals, and received by the subordinate budget from the higher budget of transfers in the form of subventions, target current transfers and target transfers on development (including transfers from reserve of the higher budget) minus the amount of the transfers which arrived from National RK fund.

Section II "Costs": the amounts of column 4 of the table consist of the amounts of the transfers transferred by the higher budget to the subordinate budget (90, 0 billion tenges - subventions, 80, of one billion tenges - target current and target transfers on development), the transfers transferred from the subordinate budget to the higher budget (60, 0 billion tenges - budget withdrawals), and costs on servicing of government debt (1, 0 billion tenges).

Section III "Net budget crediting":

the amounts according to the column 4 of the subsection "Budget credits" consist of the amounts of the credits allocated by the higher budget to the subordinate budget.

In the reviewed example the amount of the credits allocated from the higher budget to the subordinate budget on implementation of budget investment projects (40, 0 billion tenges) and on cash deficit covering in subordinate budgets takes place (1, 0 billion tenges). If the reserve of the higher budget on cash deficit covering in subordinate budgets was not distributed, its amount in case of report generation about execution of the state, consolidated budgets, the budget of area is not excluded.

The amount according to the column 4 of the subsection "Repayment of the Credits" in the reviewed example is provided by the amount of complete repayment by the subordinate budget of the credit obtained by the subordinate budget from the higher budget on cash deficit covering. If this reserve will not be distributed for date of report generation about execution of the state, consolidated budgets, the budget of area or distributed partially, the amount for exception or will not be, or it will constitute that part of reserve which was allocated to the subordinate budget and is subject to repayment by it.

According to the Section VI "Budget deficit financing": column 4 amount on the line "Receipt of Loans" is equal in the reviewed example of the amount of the credits obtained from the higher budget, and the amount of the line "Repayment of Loans" is equal to repayment sum of the credits the subordinate budget. In the reviewed example of repayment the credit obtained by the subordinate budget in the amount 1, in 0 billion tenges due for settlement in the current financial year is subject. The credit to the amount 40, 0 billion tenges obtained by the subordinate budget in the current financial year is subject to repayment, we will assume in 2 years in this connection, the subordinate budget does not incur in the current financial year expenses on its repayment.

8. Procedure for submission of performance reports of budgets by authorized bodies for budget implementation

42. Data on execution of indicators of the local budget for month under report (year) of each level are constituted by territorial subdivision of department according to the procedure, established by these rules, and in form 1-27, according to appendix 8 to these rules.

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