ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 17, 2015 No. 564

About introduction of amendments to the order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of July 31, 2014 No. 324 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs and authorized bodies on budget implementation"

I ORDER:

1. Bring in the order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of July 31, 2014 No. 324 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs and authorized bodies on budget implementation" (registered in the Register of state registration of regulatory legal acts for No. 9699, published in information system of law of Ad_let on September 25, 2014), the following changes:

in Rules of creation and submission of budget reports by public institutions, administrators of the budget programs and authorized bodies on budget implementation approved by the specified order:

state Item 19 in the following edition:

"19. Public institutions receive the summary report on expenses on budget classification in form 4-20 from bodies of treasury monthly.

Administrators of republican budget programs and for January 1 of the year following reporting direct the created summary reports on expenses in form 4-20 as of July 1 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 for January 1 of the year following reporting assure him the signature and print of official stamp and represent it as a part of the report to the relevant local authorized body on budget implementation.

Administrators of budget programs and the public institutions which are serviced on IS "Treasury client" independently create the report on form No. 4-20 "The summary report on expenses".";

state Item 26 in the following edition:

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

Debt of last years - the debt 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 repayment or collection of its part in the current financial year is shown.

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

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

Reports on the KZ-B and DZ-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 obtained loans, debt to workers on unused leaves and the deferred expenses reflected in account 1420 "Deferred expenses" do not join.

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

state Item 28 in the following edition:

"28. The report on accounts payable on the KZ-B form is filled in as follows:

in column 1 the code of the administrator of budget programs is specified; in columns 2-5 the functional group, the program, the subprogramme, specifics are filled;

in column 6 the name of expense codes of the budget according to Single budget classification of the Republic of Kazakhstan approved according to item 4 of Article 26 of the Budget code, corresponding to codes in columns 1-5 is specified;

in column 7 the funding plan of budget programs (subprogrammes) the current financial year is shown;

in column 8 the accounts payable of last years as of January 1 of the current financial year is shown. The accounts payable amount reflected in the column 8, shall not change within the current financial year except as specified of reorganization;

in column 9 the remaining balance of accounts payable of last years after repayment of part of debt in the current financial year is reflected;

in column 10 the amount of the accounts payable formed in the current financial year is shown;

in column 11 the accounts payable which developed on reporting date is shown (the amount of columns 9 and 10);

in column 12 the outstanding amount according to obligations according to which payment due date did not come yet is shown;

in column 13 the accounts payable amount with the expired term of limitation period is shown (the term of the expiration of limitation period of debt is determined according to the Civil code RK);

in column 14 the outstanding amount which developed on reporting date is shown (the column 11), less outstanding amount according to obligations according to which payment due date did not come (the column 12);

in column 15 the accounts payable amount percentage to the annual plan of financing of budget programs (subprogrammes) is specified.";

state Items 56 and 57 in the following edition:

"56. Remaining balance of budgetary funds at the end of the period are the means which remained not used as of the end of the accounting period on control accounts of cash of the relevant budgets.

57. Free remaining balance of budgetary funds is the remaining balance of budgetary funds for the beginning of year which remained after distribution on:

1) servicing and repayment of principal debt on the obtained loans;

2) financing of unpaid part of undertaken obligations of last financial year according to budget development programs with realization term more than one year and to the current budget programs providing acquisition of assets and other goods with the term of production and delivery more than one financial year, services with rendering term more than one financial year;

3) further financing of budget investments on which the deadline corresponds to the period of realization of budget investments according to the approved documentation specified in Items 1 and 2 of Article 157 and in Item 1-1 of Article 159 of the Budget code;

4) return (underused) in the expired financial year of the unused amounts of the target transfers allocated from the republican or regional budget;

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