ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 10, 2013 No. 267

About modification and amendments 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"

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 on March 27, 2009 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:

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

"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.";

Item 9:

the second to state part in the following edition:

"The budget reports of public institutions are submitted in electronic form and on paper with the numbered pages and table of contents.";

the fourth to state part in the following edition:

"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.";

parts the second, the thirteenth, fourteenth and fifteenth Item 12 to exclude;

state Item 13 in the following edition:

"13. Information with statement of the major factors which influenced in the accounting period accomplishment of obligations of individual funding plan according to obligations and payments, funding plan of budget programs, the plan of receipts and expenses of money from sales of goods (works, services), also information on receipts and expenses of means of the sponsor's and charitable help is surely 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.";

the fourth Item 14 to state part in the following edition:

"Besides, the copy of the order on the right of provision of the first and second signatures in the reporting, except for administrators of the republican budget programs representing the reporting through IS is attached to budget reports.";

state Item 16 in the following edition:

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

state Item 18 in the following edition:

18. The territorial authorities of internal affairs containing at the expense of republican and local budgets represent budget reports in full of forms on the funds allocated from the local budget in local authorized bodies on budget implementation, and on the funds allocated from the republican budget - the administrator of republican budget programs.";

state Item 20-1 in the following edition:

"20-1. The public institutions containing at the expense of the republican budget submit within the terms established by administrators of budget programs budget reports in full of forms, in triplicate, in the relevant territorial authorities of treasury.

Two copies of the reporting with visas and stamp of territorial authorities of treasury return to public institutions, one of which goes to the administrator of republican budget programs. In case of establishment of discrepancies the report returns to public institution with written reasons signed by the head of territorial subdivision of treasury or person, it the representative.

The administrators of republican budget programs who do not have subordinated organizations budget and financial do not represent the reporting to territorial subdivisions of treasury.";

state Item 21 in the following edition:

"21. Public institutions and administrators of local budget programs constitute budget reports in full of forms in duplicate, one of which goes public institutions to higher body, administrators of local budget programs to authorized body on budget implementation. Acceptance and verification of budget reports by administrators of budget programs from subordinated public institutions and authorized bodies on budget implementation from administrators of budget programs is performed according to these rules.";

exclude Item 56;

to state paragraph two of part four of Item 58 in the following edition:

"on line 020 - "All expenses, including on specifics" in column 11 the total amount of cash expenses on all specifics of economic classification of expenses, and also the amounts transferred into the budget, specified on line 021 is reflected;";

the seventh and eighth Item 63 to state parts in the following edition:

"On line 150 the total amount of stock receipt for accounting year with indication of in the lines 151, of 152, of 153, of 154, of 155, of 156, of 157, of 158, of 159, of 160, of 170 sources of their receipt is shown.

Total amount of the disposed inventories in reporting year is shown on line 180 to allocation on lines 181, of 191, of 192, of 200, of 210, of 221, of 222, of 230, 240 at the expense of what there was disposal of inventories.";

67, 69 and 70 to exclude Items;

state Item 75 in the following edition:

"75. Public institutions receive the summary report on expenses in form No. 4-20 from bodies of treasury monthly.

Administrators of republican budget programs the created summary reports on expenses in form No. 4-20 as of July 1 and on October 1 the current financial year, for January 1 of the year following reporting direct as a part of the budget reports represented through IS.

Administrators of local budget programs quarterly receive from bodies of treasury the summary report on expenses in form No. 4-20 as of July 1 and on October 1 the current financial year, for January 1 of the year following reporting assures him the signature and print of official stamp of the administrator of local budget programs and represents it as a part of the report to the relevant local authorized body on budget implementation.";

state Item 76 in the following edition:

"76. Creditor and receivables in reports are divided into debt of last years and debt of the current year.

Debt of last years - the debt of public institutions formed in the years preceding the current year.

In reports on accounts payable the condition of debt of last years for the beginning of the current year and remaining balance of this debt on reporting date in case of repayment of its part in the current year is fixed.

In reports on receivables the condition of receivables of last years for the beginning of the current year and remaining balance of this debt on reporting date in case of collection of its part in the current financial year is shown.

Debt of the current year - the debt of public institutions which arose in the current year and developed to reporting date.

Reports about creditor and receivables are based on data of analytics on reporting date.

The monthly (operational) and specified reports on the DZ-B and KZ-B forms do not join the amounts of the budget credits and 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 do not join.

Reports shall contain intermediate results according to the subprogramme, the program, public institution, the administrator of budget programs.

All cost indicators in the report are reflected 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.";

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