ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 9, 2015 No. 509

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 "About approval of Rules of budget implementation and its cash servicing"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 "About approval of Rules of budget implementation and its cash servicing" (registered in the Register of state registration of regulatory legal acts at No. 9934) the following changes and amendments:

in the Rules of budget implementation and its cash servicing approved by the specified order (further - Rules):

the second Item 23 to state part in the following edition:

"Administrators of budget programs of the higher budget within 2 working days after approval of funding plans according to obligations and payments bring to authorized body on execution of the subordinate budget and to the central authorized body on budget implementation by regions - receivers distribution on months of the amounts of target transfers and credits from the higher budget.";

to state part one of Item 25 in the following edition:

"25. The administrator of budget programs within 2 working days after receipt of the breakdown approved by consolidating plans of financing on months of the annual amounts of financing of budget programs for obligations and payments approves funding plans of administrators of budget programs and individual funding plans according to obligations and payments. Individual funding plans are provided by the administrator of budget programs at the same time for all subordinated public institutions:

under the republican budget - territorial subdivision of treasury on the location on paper and magnetic carriers according to appendices 2, 5 to these rules with the register in duplicate, in form according to appendix 21 to these rules, when servicing on information system "Treasury client" (further - IS "Treasury client") - electronic images in forms according to appendices 3, 6 to these rules, attached to the register in form according to appendix 22 to these rules, signed by the electronic and digital signature (further - the EDS) the head of the administrator of budget programs and the head of the structural unit of the administrator of budget programs responsible for creation of individual funding plan;

according to the local budget - in local authorized body on budget implementation on paper and magnetic carriers.";

add with Item 35-1 of the following content:

"35-1. For the purpose of control of compliance of funding plans of subordinate budgets to funding plans of the higher budget for the target transfers and credits allocated from the republican budget, administrators of budget programs of the higher budget within two working days after their approval provide in the central authorized body on budget implementation of the reference on modification of plans of receipts and financing on payments and funding plans according to obligations by regions - receivers.";

third of Item 36 to state part in the following edition:

"The register and electronic images of plans/references which arrived on IS "Treasury client" which are drawn up not according to requirements of these rules and user's guides are subject to variation territorial subdivision of treasury with indication of reason for rejection.";

the fourth Item 40 to state part in the following edition:

"Provision in the central or local authorized body on budget implementation of the request for reduction of plans for payments of the forthcoming months by increase in plans current and the last months to rather reduced months is allowed, at the same time these changes do not affect last accounting period. In case of negative balance on the control account of cash of the relevant budget or formation of the current cash deficit transfer of plans for payments of the forthcoming months on current month and months previous rather reduced is not allowed.";

in Item 61:

the fourth and fifth to state parts in the following edition:

"Administrators of regional budget programs direct offers on funds redistribution with the list of local investment projects on target transfers to development in the relevant local authorized body in state planning.

The local authorized body on state planning within 10 working days considers proposals of administrators of local budget programs and in case of compliance of the offered changes to the requirements established by these rules develops the draft of the resolution of local executive bodies on implementation of decisions of maslikhats on local budgets and brings it in accordance with the established procedure in akimat of the relevant local executive body.";

the tenth and eleventh to state parts in the following edition:

"Administrators of local budget programs direct offers on funds redistribution with the list of local investment projects on target transfers to development in the relevant local authorized body in state planning.

The local authorized body on state planning within 10 working days considers proposals of administrators of local budget programs and in case of compliance of the offered changes, to the requirements established by these rules develops the draft of the resolution of local executive bodies on implementation of decisions of maslikhats on local budgets and brings it in accordance with the established procedure in akimat of the relevant local executive body.";

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

"In case of availability of all documentation, the central authorized body on budgetary planning sends to the central authorized body on budget implementation to two weeks and to administrators of republican budget programs the letter notification with the list of projects with the condition suspensive and specifying of the name of projects according to the approved documentation by administrators of republican budget programs according to which registration of agreements and carrying out payments are permitted.";

2) parts one of Item 98 to exclude the subitem;

state Item 100 in the following edition:

"100. When forming the file of the state organization / subject of the quasi-public sector the territorial subdivision of treasury checks identity of the name of the state organization / subject of the quasi-public sector in the certificate/certificate of state registration (re-registration) and impress of a seal (for GU - stamp), and also compliance of orders on appointment of the first head, assignment of right to sign and specimen signatures of impress of a seal. In case of detection of discrepancies, returns to the state organization / subject of the quasi-public sector for reduction in compliance.";

state Item 105 in the following edition:

"105. In case of temporary lack of seal at newly created state organization / subject of the quasi-public sector, change of names, wear or loss of seal, the head of territorial subdivision of treasury provides to the state organization / subject of the quasi-public sector based on its statement the term (no more than 10 calendar days) for production of new seal and submission of financial records for the period of lack of seal, permitting to fasten depending on circumstances documents with impress of a seal of the administrator of budget programs who is in the same settlement or to submit documents without impress of a seal. The specimen signature and impress of a seal is drawn up without impress of a seal (for GU - stamp) with mark in the field "Sample of Impress of a Seal of the State Organization / Subject of the Quasi-public Sector" "temporarily without seal" with indication of the term of its action for the period of production of seal (for GU - stamp).";

state Item 110 in the following edition:

"110. Maintaining codes, control accounts of cash of the relevant budgets, paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants of the state organizations / accounts of the subject of the quasi-public sector is performed by territorial subdivisions of treasury on territorial sign. In case of absence of district territorial subdivisions of treasury (the cities of regional value, areas in Almaty) conducting the above-stated procedures is performed in the territorial subdivisions of treasury of areas, cities of Astana, Almaty corresponding on territorial accessory.";

state Item 117 in the following edition:

"117. Territorial subdivisions of treasury once within calendar year no later than January 25 of the year following reporting carry out audit of KSN of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, accounts of the subject of the quasi-public sector and in case of absence within 12 months of movement and remaining balance of money for them notify the state organizations / subjects of the quasi-public sector on need of taking measures to closing of data KSN.

In case of representation of the quasi-public sector by the state organization / subject, within 3 working days from the date of receipt of the notification, the letter on need of action of the corresponding KSN or the account, the this KSN or the account is not closed.

In case of rejection within 3 working days from the date of receipt of the notification by the state organization / subject of the quasi-public sector of measures for closing or prolongation of action, KSN of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, accounts of the subject of the quasi-public sector are closed by the central authorized body on budget implementation independently based on the letter of territorial subdivision of treasury with the subsequent notification on closing with the central authorized body on budget implementation of territorial subdivision of treasury and territorial subdivision of treasury of the state organization / subject of the quasi-public sector.";

third of Item 120 to state part in the following edition:

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