ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 11, 2013 No. 520

About introduction of amendments to the 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"

According to item 4 of Article 124 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 February 27, 2009 No. 89 "About approval of Rules of creation and submission of budget reports by public institutions and administrators of budget programs" (registered in the Register of state registration of regulatory legal acts for No. 5612, published in the Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan, 2009, No. 5, of the Art. 344), the following changes and amendments:

in Rules of creation and submission of budget reports by public institutions and administrators of the budget programs approved by the specified order:

in Item 5 the fifth to state part in the following edition:

"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.";

in Item 9 the second to state part in the following edition:

"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.";

state Item 10 in the following edition:

"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.";

in Item 12 to exclude paragraphs of the fourth, seventh and eighth;

in Item 13 to state part one in the following edition:

"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.";

exclude Item 15;

state Item 16 in the following edition:

"16. The local executive bodies of areas, cities of Astana and Almaty receiving target transfers represent quarterly to administrators of republican budget programs from whom target transfers from the republican budget, form No. 4-20 "The summary report on expenses" with information on actual expenses were received.";

exclude Item 20-1;

state Item 57 in the following edition:

"57. The performance report of plans of receipts and expenses of money from sales of goods (works, services) in form No. 4-b constitute and represent the public institutions having receipts of money from sales of goods (works, services) remaining at their order.

In form 4-b receipts, the actual and cash expenses of money from sales of goods (works, services) remaining at its order in the presence of one type of receipts of money from sales of goods (works, services) are shown.

According to the column 4 "It Is Approved According to the Plan for Year" - data of the approved plan of receipts and expenses of money from realization of goods by public institutions (works, services) remaining at their order according to the column 5 "It Is Approved According to the Plan since the Beginning of Year" are shown - the data approved according to the plan since the beginning of year on reporting date are shown, - it is necessary to reflect the amounts of receipts and cash expenses in column 6, and in column 7 - actual expenses since the beginning of year are shown the accruing result.

In the lines 010 and 170 according to the column 7 "Cash Expenses" the amounts of remaining balance of the means received from sales of goods (works, services) for the beginning and by the end of the reporting period are shown. The line 010 of the accounting period shall correspond to line 170 of the report of form No. 4-b for previous year.

On line 020 the amount of receipts of the money received by public institution from sales of goods (works, services) remaining at its order for the accounting period less the amounts of the returned income is shown.

The column 6 of line 020 shall correspond columns 3 of line 030 of form 3 "The report on movement of money on accounts of public institution on financing sources" of the financial reporting.

On line 040 the amount of lines 010, 020 is shown.

On line 050 the total amount of expenses of money from realization of goods by public institutions (works, services) remaining at its order with the subsequent disaggregation of expenses on specifics of economic classification of expenses including the sum granted on the income of the relevant budget is shown.

On line 051 the sum granted on the income of the relevant budget is shown.

On line 160 the amount unreal for collection of receivables and shortages of the materials accepted at the expense of public institution is shown.

The form No. 4-b is semi-annual and annual budget reports.";

in Item 58 the sixth to state part in the following edition:

"No. form 4-summary is semi-annual and annual budget reports.";

exclude Item 59;

in Item 60:

the fourth to state part in the following edition:

"In column 4 the remaining balance of money for the beginning of financial year is specified. The difference between columns 3 and 4 shall correspond to the column 3 of line 020 of form 3 "The report on movement of money on accounts of public institution on financing sources" of the financial reporting ".";

the ninth to state part in the following edition:

"The form No. 4-sp is semi-annual and annual budget reports.";

in Item the tenth to state 61 parts in the following edition:

"The form No. 4-v is semi-annual and annual budget reports.";

exclude Items 62 and 63;

in Item 64 the fifth to state part in the following edition:

"The form No. 7 is semi-annual and annual budget reports.";

in Item 66 the fifth to state part in the following edition:

"The form No. 8-vp is semi-annual and annual budget reports.";

in Item 76 the seventh to state part in the following edition:

"Reports on the DZ-B and KZ-B forms do not join the amounts of budget credits, transfers transferred from one level of the budget to another and also debts on estimative and warranty obligations, financial liabilities on the external loans obtained and debt to workers on unused leaves do not join.";

state Item 79 in the following edition:

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