ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 23, 2013 No. 356

About introduction of amendments to 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:

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

the third and fourth Item 41 to state paragraphs in the following edition:

"the amounts of column 4 of the table consist of the amounts on the 2nd income group (1, 0 billion tenges) is the amount of remunerations (interests) on the credits issued to subordinate budgets, and for the 4th income group (230, 0 billion tenges = 70, one billion tenges + 210, 0 billion tenges - 50, 0 billion tenges) is the amount of the transfers received by the higher budget as budget withdrawals, and received by the subordinate budget from the higher budget of transfers in the form of subventions, target current transfers and target transfers on development (including transfers from reserve of the higher budget) minus the amount of the transfers which arrived from National RK fund.

Section II "Costs": the amounts of column 4 of the table consist of the amounts of the transfers transferred by the higher budget to the subordinate budget (90, 0 billion tenges - subventions, 80, of one billion tenges - target current and target transfers on development), the transfers transferred from the subordinate budget to the higher budget (60, 0 billion tenges - budget withdrawals), and costs on servicing of government debt (1, 0 billion tenges).";

state Item 48 in the following edition:

"48. Department represents to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget:

1) data on execution of indicators of the republican budget for month under report, without cash transactions of the last month of the accounting period at the expense of external loans - not later than 3 dates, following for reporting, taking into account cash transactions of the last month of the accounting period at the expense of external loans - no later than the 10th following for reporting by means of information system of authorized body (further - IS) and on paper shall contain functional groups and subgroups of classification of expenses of the budget in aggregative form in which the Section of the performance report of the republican budget including receipts in the budget shall contain categories and classes of receipts of classification of receipts of the budget, and the Sections of the report including budget expenses.

Data on execution of indicators of the republican budget taking into account cash transactions of the last month of the accounting period at the expense of external loans as of January 1 of the year following accounting financial year are used for the analysis and preparation of materials for the annual statement of the Government of the Republic of Kazakhstan about execution of the republican budget;

2) the data on execution of indicators of the republican budget for accounting year verified with data of reports of territorial subdivisions of department and administrators of republican budget programs - till February 1 of the year following accounting financial year by means of IS and on paper with reflection of receipts of the budget for categories, classes, subclasses and specifics of classification of receipts of the budget, and expenses of the budget for functional groups, functional subgroups, administrators of budget programs, to programs, subprogrammes and specifics of classification of expenses of the budget.";

state Item 68 in the following edition:

"68. Performance reports of plans of receipts and expenses of money from sales of goods (works, services), and about receipt and expenditure of money from the sponsor's and charitable help are represented:

1) department - in full by means of IS with confirmation of reporting data on paper in aggregative format and the cover letter;

2) - in the form of the electronic database in full are also confirmed local authorized bodies of area, city of republican value, the capital on budget implementation by reports on paper without data on specifics of economic classification of expenses of the budget.";

state Item 69 in the following edition:

"69. Local authorized bodies of area, city of republican value, the capital on budget implementation reports are on paper submitted by the cover letter with the explanatory note stating the major factors which influenced movement of the money connected with sales of goods (works, services) and received in the form of the sponsor's and charitable help.";

state Item 77 in the following edition:

"77. These rules establish the following report forms about accounts payable:

KZ-B (appendix 12 to these rules) on which the report on accounts payable of the state and republican budgets, budgets of area, city of republican value, the capital and area (city of regional value) at the expense of budgetary funds is constituted;

KZ-P (appendix 13 to these rules) on which the report on accounts payable of the state and republican budgets, budgets of area, city of republican value, the capital and area (city of regional value) at the expense of other means is constituted.

Information on the reasons of formation of the accounts payable formed at the expense of budgetary and other funds according to appendices 16 and 16-1 respectively to these rules is attached to reports.";

state Item 80 in the following edition:

"80. The operation report about accounts payable is submitted to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget, monthly:

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