ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 8, 2013 No. 469

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting budget accounting"

According to Item 2 of Article 122 of the Budget code of the Republic of Kazakhstan I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting budget accounting" (registered in the Register of state registration of regulatory legal acts for No. 5962, No. published in the Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan in 2010 2, of the Art. 368) the following changes and amendments:

in the Rules of conducting budget accounting approved by the specified order:

state Item 7-1 in the following edition:

"7-1. For daily accounting of execution of local budgets, territorial subdivisions of treasury provide on electronic media to local authorized bodies on budget implementation of form 5-34A "The report on remaining balance on KSN of paid services, sponsor's, charitable help, temporary placement of money, local self-government and accounts of subjects of the quasi-public sector in the code on the corresponding local budget.";

the fifth Item 8 to state the paragraph in the following edition:

"disaggregation on KSN in form according to appendix 4 to these rules (it is intended for accounting of KSN of paid services, the sponsor's, charitable help, temporary placement of money, accounts of target financing, National fund of the Republic of Kazakhstan (further - National fund), custom union, subjects of the quasi-public sector, KSN of local self-government, the account of the amounts before examination);";

the eighth and ninth Item 10 to state parts in the following edition:

"The balance of Committee of treasury reflects remaining balance of money for EKC, KCH republican and local budgets, in the account of external loans, in KSN of paid services, sponsor's, charitable help, temporary placement of money, National fund, target financing, on the account of custom union, on accounts of subjects of the quasi-public sector, KSN of local self-government, on accounts on types of foreign currency, on accounts of the amounts before examination, on the account on money in calculations, on shortages of MB, on placement in deposits (deposits) of National Bank of the Republic of Kazakhstan (further - National Bank).

The balance of execution of local budgets reflects remaining balance of money for KSN of the corresponding local budgets, in the corresponding KSN of paid services, sponsor's, charitable help, temporary placement of money, on accounts on shortages of MB, on placement in deposits (deposits) of National Bank, on the account on external loans and accounts of subjects of the quasi-public sector, KSN of local self-government.";

the second Item 25 to state part in the following edition:

"Account 3 is subdivided into sub-accounts:

300 "KCH OF THE REPUBLIC OF BELARUS";

301 "MB KCH";

302 "Account on external loans";

303 "Account of custom union";

304 of "Accounts of subjects of the quasi-public sector of the Republic of Belarus";

305 of "Accounts of subjects of the quasi-public sector of MB";

306 "KSN of local self-government";

310 "KSN of paid services of the Republic of Belarus";

311 "KSN of paid services MB";

320 "KSN of the sponsor's, charitable help of the Republic of Belarus";

321 "KSN of the sponsor's, charitable help of MB";

330 "KSN of temporary placement of money of the Republic of Belarus";

331 "KSN of temporary placement of money of MB";

340 "KSN of National fund";

350 "KSN of target financing";

360 of "Accounts of the amounts before examination";

380 "The account for attraction of financial resources with MB KSN";

390 "Combined acquisition account".";

add with Item 27-5 of the following content:

"27-5. On sub-account 306 "KSN of local self-government" movement of money on accounts of local self-government is considered.

Receipt of money for accounts of local self-government is reflected on the debit of sub-account 306 and the credit of sub-account 604.

The expenditure of money from the account of local self-government is reflected on the debit of sub-account 504 and the credit of sub-account 306.";

the second Item 47 to state part in the following edition:

"Account 5 is subdivided into sub-accounts:

500 "Carrying out expenses";

501 "Carrying out expenses on KSN of paid services MB";

502 "Carrying out expenses on KSN of the sponsor's, charitable help of MB";

503 "Carrying out expenses on KSN of temporary placement of money of MB";

504 "Carrying out expenses on KSN of local self-government";

510 "Carrying out expenses according to external loans".";

state Item 48 in the following edition:

"48. On sub-account 500 "Carrying out expenses" by Committee of treasury the expenses which are carried out with KSN republican and local budgets with KSN of paid services, the sponsor's, charitable help, temporary placement of money, National fund, target financing, from the account of custom union and subjects of the quasi-public sector, KSN of local self-government are considered.

On the amount of the made expenses debit entry of sub-account 500 and to the credit of sub-accounts 300, of 301, of 303, of 304, of 305, of 306, of 310, of 311, of 320, of 321, of 330, of 331, of 340, 350 per every day is made.

Recovery of cash expenses on KSN republican and local budgets is reflected on the debit of sub-accounts 300, 301 and to the credit of sub-account 500.

The carried-out expenses on EKS are reflected on the debit of sub-account 100 "Single treasurer account" and the credit of sub-account 500.";

state Item 48-1 in the following edition:

"48-1. Local authorized bodies on budget implementation consider:

on sub-account 500 "Carrying out expenses" - expenses on KSN of the local budget and accounts of subjects of the quasi-public sector;

on sub-account 501 "Carrying out expenses on KSN of paid services MB";

on sub-account 502 "Carrying out expenses on KSN of the sponsor's, charitable help of MB";

on sub-account 503 "Carrying out expenses on KSN of temporary placement of money of MB";

on sub-account 504 "Carrying out expenses on KSN of local self-government";

on sub-account 510 "Carrying out expenses according to external loans".

On sub-account 501 "Carrying out expenses on KSN of paid services MB" expenses on KSN of paid services MB are considered.

On the amount of the made expenses debit entry of sub-account 501 and to sub-account 311 credit per every day is made.

Recovery of cash expenses on KSN of paid services MB is reflected on the debit of sub-account 311 and the credit of sub-account 501.";

add with Item 48-4 of the following content:

"48-4. On sub-account 504 "Carrying out expenses on KSN of local self-government" expenses on KSN of local self-government are considered.

On the amount of the made expenses debit entry of sub-account 504 and to sub-account 306 credit per every day is made.

Recovery of cash expenses on KSN of local self-government is reflected on the debit of sub-account 306 and the credit of sub-account 504.";

state Item 52-1 in the following edition:

"52-1. On account 6 of "Receipt" transactions on revenues to KSN republican and local budgets, on accounts on external loans, on KSN of paid services, sponsor's, charitable help, temporary placement of money, National fund, target financing, on KSN of local self-government, on accounts of the amounts before examination and subjects of the quasi-public sector are considered.

Account 6 is subdivided into sub-accounts:

600 "Transfer of receipts";

601 "Transfer of revenues to KSN of paid services MB";

602 "Transfer of revenues to KSN of the sponsor's, charitable help of MB";

603 "Transfer of revenues to KSN of temporary placement of money of MB";

604 "Transfer of revenues to KSN of local self-government";

610 "Transfer of receipts according to external loans".

On sub-account 600 "Transfer of receipts" by Committee of treasury revenues to KSN republican and local budgets, on KSN of paid services, sponsor's, charitable help, temporary placement of money, National fund, target financing, on KSN of local self-government, on accounts of the amounts before examination and subjects of the quasi-public sector are considered.

The carried-out receipts on EKS are reflected on the debit of sub-account 600 and the credit of sub-account 100 "Single treasurer account".

Local authorized bodies on budget implementation consider:

on sub-account 600 "Transfer of receipts" - revenues to KSN of the local budget and accounts of subjects of the quasi-public sector.

601 "Transfer of revenues to KSN of paid services MB";

602 "Transfer of revenues to KSN of the sponsor's, charitable help of MB";

603 "Transfer of revenues to KSN of temporary placement of money of MB";

604 "Transfer of revenues to KSN of local self-government";

610 "Transfer of receipts according to external loans".

On sub-account 601 "Transfer of revenues to KSN of paid services MB" revenues to KSN of paid services MB are considered.

The carried-out receipts on KSN of paid services MB are reflected on the debit of sub-account 311 and the credit of sub-account 601.

On sub-account 602 "Transfer of revenues to KSN of the sponsor's, charitable help of MB" revenues to KSN of the sponsor's, charitable help of MB are considered.

The carried-out receipts on KSN of the sponsor's, charitable help of MB are reflected on the debit of sub-account 321 and the credit of sub-account 602.

On sub-account 603 "Transfer of revenues to KSN of temporary placement of money of MB" revenues to KSN of temporary placement of money of MB are considered.

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