ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 28, 2015 No. 695

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions" (it is registered in the Register of state registration of regulatory legal acts for No. 6443, No. 242 (26303)) the following changes and amendments is published in the Kazakhstanskaya Pravda newspaper of September 15, 2010:

in Rules of conducting financial accounting in the public institutions approved by the specified order:

state Item 13 in the following edition:

"13. The chief accountant signs together with the head of public institution the bank documents and documents forming the basis for acceptance and issue of material values and money and also financial liabilities. The head of public institution grants right to sign of bank documents and accounting documents to persons authorized on it on representation of the chief accountant. Given power are represented based on orders of the head of public institution. Unsigned documents of the chief accountant or replacement his face are considered as invalid and are not accepted to execution.";

the fourth to state the paragraph to part seven of Item 14 in the following edition:

"actions necessary for the organization of accounting, state audit and financial control;";

state Item 18 in the following edition:

"18. Properly the processed source documents which fix the fact of making of transaction or event form the basis for reflection of entries in bookkeeping registers.

Source documents are constituted at the time of making of transaction or event if it is not possible – directly upon termination of transaction or event.

Entries in source documents are made only by such means which ensure safety of records in them for a long time.

Source documents contain the following obligatory details:

name of the document (form);

date of creation;

the name of the organization or surname and initials on behalf of which the document is constituted;

content of transaction or event;

units of measure of transaction or event (in quantitative and value term);

name of positions, surnames, initials and signatures of persons responsible for transaction making (confirmation of event) and correctness of her (his) registration;

business and identification number (further – the BIN).

The electronic form of the source document is valid the source document processed on paper. Using digital signatures takes the proper measures of precaution and control concerning right to use and access to digital signatures.

In case of creation of source documents and bookkeeping registers on electronic media public institutions make copies of documents on papers.

In case of need the source document additional details document number, the address of public institution, the basis for making of the transaction fixed by the document, other additional details determined by nature of the documented transactions register.

In documents for acquisition of material values there is receipt of the responsible person at receipt of these values, and at documents for the performed works – confirmation of acceptance of works as the corresponding persons.

In source documents as in text part, and digital data, erasure and not stipulated corrections are not allowed.

Errors in source documents are corrected by deletion of the wrong text or the amount and nadpisaniye over crossed out the correct text or the amount. Deletion is made by thin line so that it was possible to read earlier written. Correction of mistake in the source document makes a reservation text "Is corrected" and confirmed with signatures of persons which signed the document with indication of date of introduction of correction.

Entering of corrections into cash and bank source documents is not allowed.

The basis for reflection in financial accounting of expenses on commission fee of corresponding bank in case of payment of fees of the Republic of Kazakhstan is the accounting reference, constituted based on the diplomatic letter of the international organization.";

parts the fourth, sixth and seventh Item 24 to state in the following edition:

"Cards (except cards on assets) are registered in the register of cards of form 279 of the Album of forms which is kept for each account separately. Cards for accounting of assets are registered in the inventory of inventory cards on accounting of non-current assets of the DA-10 form of the Album of forms.";

"Accounting cards of materials are given in archive according to the nomenclature of case in the hemmed type together with the register of cards, registers and other accounting documents annually or every two years. In the same terms are given in archive of the accounting card of the assets which were disposed within year.

The inventory of inventory cards on accounting of non-current assets of the DA-10 form of the Album of forms is given in archive when in it there are marks about write-off of stock by the last inventory card of the OC-6, form 8, 9 Albums of forms. In case of delivery of inventory cards in archive without inventory they register in the separate sheet in which number of card and the name of written off stock, and in centralized accounts departments, besides, and the name of the serviced public institution are specified.";

26, 27 and 28 to state Items in the following edition:

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