ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 4, 2015 No. 108

About approval of Rules of accounting of material values of the state material reserve

According to Item 5 of article 198 of the Law of the Republic of Kazakhstan "About state-owned property" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of accounting of material values of the state material reserve.

2. This resolution becomes effective from the date of its signing and is subject to official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of March 4, 2015 No. 108

Rules of accounting of material values of the state material reserve

1. General provisions

1. These rules of accounting of material values of the state material reserve (further – Rules) are developed according to the laws of the Republic of Kazakhstan "About state-owned property", "About civil protection" and establish accounting treatment for material values of the state material reserve authorized body in the field of the state material reserve.

2. In these rules the following concepts are used:

1) the state material reserve (further - the state reserve) - the inventory of material values intended for mobilization needs, taking measures to the prevention and liquidation of emergency situations of natural, technogenic and social nature and their effects, rendering the regulating impact on the market, the help to refugees and the humanitarian assistance;

1-1) utilized goods – the goods received after technological conversion of material values of the state reserve;

2) source accounting documents (further - source documents) - the documentary evidence as on the paper, and electronic medium of the fact of making of transaction or event and the right to its making based on which financial accounting is kept;

3) financial accounting - the arranged system of collection, registration and generalization of information on transactions of public institutions regulated by the budget legislation of the Republic of Kazakhstan and accounting policy;

4) inventory accounting - quantitative and amount-based accounting of the material values which are stored in warehouses of Items of storage and the subordinated organization;

5) authorized body in the field of the state material reserve (further - authorized body) - the central executive body performing executive and control functions, and also management of system of the state material reserve;

5-1) department of authorized body (further – department) – the structural division of authorized body performing realizable functions in the field of the state material reserve;

6) the subordinated organization of system of the state reserve (further - the subordinated organization) - the legal entity performing forming and storage of material values of the state reserve;

7)  No. 938 is excluded according to the Order of the Government of the Republic of Kazakhstan of 19.12.2019;

8) Items of storage of material values of the state reserve and the organization which establishes mobilization orders (further - storage Items) - the legal entities performing storage of material values of the state reserve and rendering the services connected with storage on contractual basis;

9) inventory count of the material values of the state reserve which are kept in Items of storage and the subordinated organization (further - inventory count) - check of compliance of the actual availability of material values to accounting data;

10) laying of material values in the state reserve (further - bookmark) - acceptance of material values for storage in the state reserve;

11) release of material values from the state reserve - withdrawal of material values from the state reserve according to the procedure of refreshening, borrowing, razbronirovaniye;

12) movement of material values of the state reserve - transportation of material values from one Item of storage of material values of the state reserve in other Item, including loading and unloading of material values.

2. Procedure for registration and removal from accounting of material values of the state reserve

3. Accounting of material values of the state reserve is performed for the purpose of ensuring quantitative and high-quality safety of material values of the state reserve.

4. The authorized body performs accounting of availability, bookmark, release, write-off, movement, transfer on balance to other state bodies of material values of the state reserve.

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