ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 11, 2012 No. 295

About modification and amendments in the 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"

I ORDER:

1. Bring in the 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" (registered in the Register of state registration of regulatory legal acts for No. 5489) the following changes and amendments:

in the Rules of creation and submission of budget reports by authorized bodies on budget implementation approved by the specified order:

3) of Item 19 to exclude the subitem;

state Item 20 in the following edition:

"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 is reflected in the help Section of the report in the column "Execution of Receipts of the Budget and/or the Paid Obligations according to Budget Programs (Subprogrammes).";

state Item 49 in the following edition:

"49. The monthly (annual) performance report of budget development programs according to local budgets is created by local authorized bodies on budget implementation, in form according to appendix 2 to these rules, with indication of total according to investment projects, joint financing of concessionary projects, investments on forming and increase in the authorized capital of legal entities, and also according to the budget development programs which are not relating on the content to the budget programs directed to implementation of budget investment projects, joint financing of concessionary projects and to forming and increase in the authorized capital of legal entities which are specified in the Section "Other".

The monthly (annual) performance report of budget development programs under local (code) budgets is created by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget based on performance reports of budget development programs according to local budgets.

The monthly (annual) performance report of priority republican budget investments is created by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, according to the List of priority republican budget investments attached to the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget in form according to appendix 6 to these rules.

The monthly (annual) performance report of the priority republican budget investments directed to realization of especially important and requiring operational realization tasks included in the draft of the republican budget with conditions suspensive is created by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, according to the List of the priority republican budget investments directed to realization especially important and requiring operational realization of the tasks included in the draft of the republican budget with conditions suspensive, attached to the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget in form according to appendix 6-1 to these rules.";

to state part one of Item 52 in the following edition:

"52. Monthly (annual) performance reports state, republican and local (the code, by budgets of areas, the city of republican value, the capital) budgets, the performance report of the priority republican budget investments directed to realization of especially important and requiring operational realization tasks included in the draft of the republican budget with conditions suspensive, performance reports of budget development programs under local (code) budgets go the central authorized body on budget implementation to the relevant state bodies in forms, according to appendices 2, of 6, 6-1, 7 to these rules in electronic form with the cover letter.";

state Item 56 in the following edition:

"56. The monthly (annual) performance report of the consolidated budget is constituted in the terms established by these rules for performance reports state and local budgets and it is represented the central authorized body on budget implementation in Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the central authorized body on state planning also the body for internal control authorized by the Government of the Republic of Kazakhstan (in aggregative type) in electronic form with the cover letter.";

state Item 79 in the following edition:

"79. The report on accounts payable on the KZ-P form is filled in as follows:

in columns 1-5 are specified:

expense codes according to classification of expenses of the budget and the Qualifier of the inventory (works, services) of the public institutions containing at the expense of the government budget which money from realization remains at their order (далееперечень paid services), the Minister of Finance of the Republic of Kazakhstan approved by the order of May 25, 2009 No. 215 (registered in the Register of state registration of regulatory legal acts for No. 5702) for reflection of the debt formed at the expense of expenditure of money from sales of goods (works, services);

expense codes according to classification of expenses of the budget and code 901 "The money received on expenses due to the sponsor's and charitable help" for reflection of the debt formed at the expense of expenditure of money from the sponsor's and charitable help;

expense codes according to classification of expenses of the budget and code 902 "Shortages" for reflection of the debt formed at the expense of budgetary funds owing to shortages and plunders of budgetary funds;

expense codes according to classification of expenses of the budget and the Other code 903 for reflection of the debt formed at the expense of budgetary funds owing to other causes.

Filling of the subsequent columns is performed according to the procedure, stipulated in Item 78 these rules for filling of the report on the KZ-B. form";

state Item 81 in the following edition:

"81. Information on the reasons of formation of accounts payable at the expense of budgetary funds according to appendix 16 to these rules, with explanation of the reasons of formation of debt on each budget program (subprogramme) is on paper attached to the monthly report on accounts payable on the KZ-B form.

Information on the reasons of formation of accounts payable at the expense of other means according to appendix 16-1 to these rules, with explanation of the reasons of formation of debt on each budget program (subprogramme) is on paper attached to the monthly report on accounts payable on the KZ-P form.";

state Item 91 in the following edition:

"91. The report on receivables on the DZ-P form is filled in as follows:

in columns 1-5 are specified:

expense codes according to classification of expenses of the budget and list of paid services, for reflection of the debt formed at the expense of expenditure of money from sales of goods (works, services);

expense codes according to classification of expenses of the budget and code 902 "Shortages" for reflection of the debt formed at the expense of budgetary funds owing to shortages and plunders of budgetary funds;

expense codes according to classification of expenses of the budget and the Other code 903 for reflection of the debt formed at the expense of budgetary funds owing to other causes.

in column 6 the names corresponding to codes in columns 1-5 are specified;

in column 7 receivables of last years as of January 1 of the current financial year are specified. Receivables amount reflected in the column 7, from the moment of delivery by the administrator of budget programs of the annual statement about execution of funding plans of budget programs in authorized body for budget implementation shall not change within the current financial year;

in column 8 the amount of receivables of last years transferred in the current financial year according to the budget legislation of the Republic of Kazakhstan in the income of the relevant budget is specified;

in column 9 the amount of receivables of last years repaid on other bases is specified (at the expense of the goods (works, services) received in the current year, written off by a court decision, etc.);

in column 10 the remaining balance of receivables of last years after repayment of its part in the current financial year is reflected;

in column 11 the amount of receivables formed in the current financial year is specified;

in column 12 the general receivables which developed on reporting date are specified (the amount of columns 10 and 11);

in column 13 the amount of advance payments (advance payment) in accordance with the terms of the agreements signed with suppliers and contractors on purchase of goods and works (services) by the budget funds registered in territorial subdivisions of department in the procedure established by the budget legislation is specified;

in column 14 receivables amount with the expired term of limitation period is specified. The specified debt joins in the report after carrying out inventory count of assets, material inventories, money, calculations and other balance sheet items of public institution and creation of the inventory report.";

exclude Item 92;

state Item 94 in the following edition:

"94. Information on the reasons of formation of receivables at the expense of budgetary funds, according to appendix 16 to these rules, with explanation of the reasons of formation of debt on each budget program (subprogramme) is on paper attached to the monthly report on receivables on the DZ-B form.

Information on the reasons of formation of receivables at the expense of other means, according to appendix 16-1 to these rules, with explanation of the reasons of formation of debt on each budget program (subprogramme) is on paper attached to the monthly report on receivables on the DZ-P form.";

be reworded as follows appendix 6 according to appendix 1 to this order;

add with appendix 6-1 according to appendix 2 to this order;

be reworded as follows appendix 16 according to appendix 3 to this order;

add with appendix 16-1 according to appendix 4 to this order;

be reworded as follows appendix 19 according to appendix 5 to this order.

2. To department of methodology of budget procedures (Kaliyeva 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.

3. This order becomes effective from the date of its state registration.

Minister B. Zhamishev

 Appendix 1

to the order of the Minister of Finance of the Republic of Kazakhstan of June 11, 2012 No. 295

Appendix 6

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

Form

 

Performance report of priority

republican budget investments

on ____________________

 

Budget type: Republican

Frequency: Monthly, annual

Measurement unit: Thousand tenges