ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2009 No. 89

About approval of Rules of creation and submission of budget reports by public institutions and administrators of budget programs

List of amending documents

According to Article 124 of the Budget Code of the Republic of Kazakhstan and Item 3 of article 15 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" I ORDER:

1. Approve the enclosed Rules of creation and submission of budget reports by public institutions and administrators of budget programs.

2. Recognize invalid some regulatory legal acts according to appendix to this order.

3. To committee of treasury of the Ministry of Finance of the Republic of Kazakhstan (to Tusupbekov A. N.) 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 February 27, 2009 No. 89

Rules of creation and submission of budget reports by public institutions and administrators of budget programs

1. General provisions

1. These rules establish amount, forms, frequency, terms and procedure for creation and submission of annual, quarter, monthly budget reports of public institutions and administrators of the budget programs containing at the expense of republican and local budgets for the purposes of their provision to users.

2. The public institutions and administrators of budget programs containing at the expense of republican and local budgets, constitute annual, quarterly, monthly statements in amount and in forms, established by these rules.

3. In case of creation of budget reports the following requirements shall be observed:

completeness and reliability of reflections for the accounting period of all transactions;

identity of data of analytics to turnovers and account balances of the synthetic accounting on the first following the accounting period and also reports and balance - to data synthetic and analytics;

accuracy of filling of indicators and inadmissibility of erasures and blots. In case of error correction the corresponding entries certified by persons which signed budget reports with indication of date of correction are made.

4. Report forms are filled in strict accordance with the indicators provided in them. Change of indicators and their codes in the approved report forms or entering into them of additional indicators is not allowed.

The changes of data of the reporting relating both to the current accounting period and to previous period (after their approval), are made in the budget reports constituted for the period in which misstatements of data were found.

5. In case of entering by the administrator of republican budget programs of changes into budget reports of subordinated public institutions, the administrator of republican budget programs sends to subordinated public institutions to which budget reports changes, the written notice of the made changes, with indication of the reasons of modification, signed by the head and the chief accountant were made.

The public institution, according to the changes made by administrators of budget programs makes changes to the copy of budget reports within 10 days from the date of the moment of receipt of the written notice of the administrator of budget programs.

Corrections are made to budget reports of public institution only based on the written notice of the administrator of republican budget programs for results of consideration of the report of subordinated public institution by it, with obligatory observance of procedure for introduction of corrections, stipulated in Item 3 these rules.

In case of introduction by the central authorized body on budget implementation of changes in the summary report of the administrator of republican budget programs, the last should make corrections to budget reports in similar procedure.

The administrators of republican budget programs who made corrections to budget reports need to make corresponding changes to the report copy which is earlier provided by them to Calculating committee on control of execution of the republican budget.

6. In case of entering by the administrator of local budget programs of changes into budget reports of subordinated public institutions, the administrator of local budget programs sends to subordinated public institutions to which budget reports changes, the written notice of the made changes, with indication of the reasons of modification, signed by the head and the chief accountant were made.

The public institution, according to the changes made by administrators of local budget programs makes changes to the copy of the report.

In case of introduction by local authorized body on budget implementation of changes in the summary report of the administrator of local budget programs, the last should make corrections to budget reports in similar procedure.

7. Address part of forms is filled in the following procedure:

the detail "Functional Group" - the name and code of functional group of Functional classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan;

the detail "Administrator of Budget Programs" - 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 of Kazakhstan;

the detail "Program" - the name and code of the program;

the detail "Subprogramme" - the name and code of the subprogramme;

detail "The name of public institution" the name of public institution and its code according to the Reference book of the public institutions financed from republican and local budgets;

the detail "Frequency" - is specified the period of budget reports;

the detail "Unit of measure" - thousands of tenges in reports of public institutions and administrators of budget programs;

the OKPO code - is specified code of public institution according to the General qualifier of the companies and organizations of the Committee on standardization, methodology and certification of the Ministry of the industry and trade of the Republic of Kazakhstan approved and enacted by the resolution of July 5, 1999 to No. 10 as the state qualifier of the Republic of Kazakhstan.

8. The annual budget reports are constituted as of January 1 of the year following for reporting for the calendar period from January 1 to December 31.

The quarter reporting is constituted as of July 1 and on October 1 the current financial year.

The monthly budget reports are constituted on the 1st, following reporting.

9. Terms of submission of budget reports for administrators of republican budget programs are established by the central authorized body on budget implementation, for administrators of local budget programs - local authorized bodies on budget implementation. Public institutions submit budget reports within the terms established by administrators of budget programs and brought by them to public institutions before date of submission of budget reports.

Budget reports of public institutions and administrators of local budget programs are submitted in electronic form and on paper with the numbered pages and table of contents.

Administrators of local budget programs represent budget reports to the relevant local authorized body on budget implementation.

Administrators of republican budget programs represent budget reports to the central authorized body on budget implementation through information system of authorized body on budget implementation (further - IS). Date of submission of the report date of its transfer through IS is considered.

Date of submission of budget reports for public institution day of its actual transfer on accessory, except for the public institutions which are in other settlements for which date of submission of budget reports is the date of its departure designated in stamp of the post company, but no later than 5 calendar days before date of submission of budget reports is considered.

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

10. Administrators of republican budget programs provide to the central authorized body on budget implementation and Calculating committee on control of execution of the republican budget information necessary for preparation of the performance report of the republican budget.

11. In case of creation of budget reports it is necessary to be guided by the Budget code of the Republic of Kazakhstan and instructions about procedure for filling of forms of budget reports stated in these rules.

2. Amount of annual, quarter and monthly budget reports

12. The amount of the annual, quarter and monthly budget reports represented by public institutions and administrators of budget programs (appendix 1 to these rules) joins the following forms:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) - form No. 4-b (appendix 5 to these rules);

the performance report of plans of receipts and expenses of money from sales of goods (works, services) - No. form 4-summary (appendix 6 to these rules);

arrival report and expenditure of money from the sponsor's and charitable help - form No. 4-sp (appendix 8 to these rules);

the report on movement of means in foreign currency - form No. 4-v (appendix 9 to these rules);

the report on use of the funds allocated for entertainment costs - form No. 7 (appendix 12 to these rules);

the report on use of the funds allocated to the Ministry of Foreign Affairs of the Republic of Kazakhstan for entertainment costs - No. form 7-summary (appendix 13 to these rules);

the report on pension payment, the public social benefits, special public welfare payments, benefits for burial and other social payments - form No. 8-vp (appendix 14 to these rules);

the summary report on expenses - form No. 4-20 (appendix 23 to these rules);

report on accounts payable on the KZ-B form (appendix 25 to these rules);

report on accounts payable on the KZ-P form (appendix 26 to these rules);

report on receivables on the DZ-B form (appendix 27 to these rules);

report on receivables on the DZ-P form (appendix 28 to these rules).

13. Information with statement of the major factors which influenced in the accounting period accomplishment of the plan of receipts and expenses of money from sales of goods (works, services), and also receipts and expenses of means of the sponsor's and charitable help is attached to annual and quarter budget reports.

Information to annual and quarter reports is reflected as a part of the explanatory note to the financial reporting (No. form 5), the Minister of Finance of the Republic of Kazakhstan approved by the order of July 8, 2010 to No. 325 "About approval of forms and rules of creation and accounts presentation" (registered in the Register of state registration of regulatory legal acts for No. 6352) and it shall be stated briefly and contain explanations according to the following Sections: general provisions and the explanation in forms of budget reports.

14. Annual and quarterly statements with information to them are signed by the head of public institution, the chief accountant or person heading division, providing conducting financial accounting in public institution.

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