change in state language is made to heading, the text in Russian does not change;

change in state language is made to Item 1, the text in Russian does not change;

in the Rules of conducting budget accounting approved by the specified order:

change in state language is made to heading, the text in Russian does not change;

in parts the first, second and seventh Item 1 changes in state language are made, the text in Russian does not change;

change in state language is made to Item 2, the text in Russian does not change;

state Item 6 in the following edition:

"6. The documents of budget accounting provided by territorial authorities of treasury on paper and providing signatures of authorized body are drawn up by signatures of the head of authorized body on budget implementation and the head of the structural unit on budget accounting of authorized body on budget implementation or persons them representatives.";

state Item 7 in the following edition:

"7. Source accounting documents submitted by territorial authorities of treasury according to Items 113, of 114, of 115, of 116, and also the forms established according to Item 68 of the Rules of budget implementation and its cash servicing approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 (registered in the Register of state registration of regulatory legal acts at No. 9934) are checked by authorized bodies on budget implementation for correctness of reflection of turnovers and remaining balance on KSN of the relevant budgets then are accepted to execution and accounting.";

state Item 7-1 in the following edition:

"7-1. For daily accounting of execution of local budgets, territorial authorities of treasury provide on electronic media to local authorized bodies on budget implementation of form 5-34A "The report on remaining balance on KSN of paid services, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or connected grant and accounts of subjects of the quasi-public sector" in the code according to the corresponding local budget.";

in Item 8:

in paragraphs two, the third, fourth changes in state language are made, the text in Russian does not change;

the fifth to state the paragraph in the following edition:

"disaggregation according to control accounts of cash in form according to appendix 4 to these rules (it is intended for accounting of KSN of paid services, the charitable help, temporary placement of money, target financing, local self-government, rekonvertation of the external loan or the connected grant, National fund of the Republic of Kazakhstan (further – National fund), custom union, accounts of subjects of the quasi-public sector, accounts of the amounts before examination);";

in paragraphs the sixth, the seventh, the eighth, the ninth, the tenth, the eleventh, twelfth and thirteenth changes in state language are made, the text in Russian does not change;

the fourteenth to exclude the paragraph;

in paragraphs the fifteenth, the sixteenth, the seventeenth, the eighteenth, nineteenth and twentieth changes in state language are made, the text in Russian does not change;

paragraphs the twenty first, the twenty second, twenty third and twenty fourth to state in the following edition:

"the report on closing of operational day in the Integrated information system of treasury (further - IISK) in form according to appendix 20 to these rules;

information on expenditure of external loans within investment projects in form according to appendix 21 to these rules;

information on the loans granted from the republican budget for form according to appendix 22 to these rules;

the reference according to temporarily available budgetary funds (deposits) placed in National Bank from the Single treasurer account on form according to appendix 23 to these rules.".

state Item 9 in the following edition:

"9. Source documents for accounting of execution republican and local budgets for Committee of treasury of the Ministry of Finance of the Republic of Kazakhstan (further – Committee of treasury) are reports of structural divisions according to appendices 12, of 14, of 15, of 16, of 17, 20 to these rules.

The source documents accepted to accounting are processed by memorial orders on all transactions in day, but no later than the next day on receipt of documents and are signed structural division on budget accounting of authorized body on budget implementation. Accounting according to external loans is performed in process of making of transactions.

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

Memorial orders before entry in accounting registers - are numbered from number one in consecutive procedure for every month separately.

Disaggregations are created daily except for disaggregations of the placed deposit amounts which is created after making of transactions on placement of money in deposits (deposits) or to return of the main deposit amount (deposits), and are appendices to memorial orders.";

state Item 10 in the following edition:

"10. In the book "Magazine-main" chronological and systematic records on sub-accounts of budget accounting of execution of budgets unite.

When opening the book for new financial year on the first line the amounts of remaining balance on sub-accounts for the expired year register. The amounts of balance sheet asset register in the debit, and the liability amounts – on credit the corresponding sub-accounts of the book.

Remaining balance for the beginning of year on separate sub-accounts shall correspond to entries for the beginning of year in registers of analytics.

Records in the book "Magazine-main" are made based on the memorial order and documents attached to it which are the basis for its filling.

In the book "Magazine-main" is counted general result of turnovers in month and debit or credit balances for the beginning of the next month are removed on all sub-accounts.

Based on the amounts of remaining balance on the sub-accounts removed in the book "Magazine-main" the balance as of July 1 of the current year and for January 1 of the year following for reporting which is signed by the head of authorized body on budget implementation and the head of the structural unit on budget accounting of authorized body on budget implementation is made.

Registers of accounting the forthcoming year are prepared no later than December 31 of the current financial year.

The balance of Committee of treasury reflects remaining balance of money for EKC, KCH republican and local budgets, in the account of external loans, in KSN of paid services, charitable help, temporary placement of money, target financing, local self-government, rekonvertation of the external loan or connected grant, National fund, on the account of custom union, on accounts of subjects of the quasi-public sector, on accounts in foreign currency, on accounts of the amounts before examination, on the account on money in calculations, on shortages of MB, on placement in deposits (deposits) of National Bank of the Republic of Kazakhstan (further - National Bank).

The balance of execution of local budgets reflects remaining balance of money for KSN of the corresponding local budgets, in the corresponding KSN of paid services, charitable help, temporary placement of money, on accounts on shortages of MB, on placement in deposits (deposits) of National Bank, on the account on external loans and accounts of subjects of the quasi-public sector, KSN of local self-government.

Before creation of balance the reconciliation of turnovers and remaining balance on analytical accounts with turnovers and account balances of synthetic accounting is made.

In the report on movement of money for EKS on No. form 2, remaining balance of money for the beginning of year and the end of the accounting period, with reflection of receipts and disposals of money during the accounting period is shown.";

state Items 16 and 17 in the following edition:

"16. The chart of accounts according to appendix 24 to these rules is applied to accounting of transactions on execution of budgets by authorized bodies for budget implementation.

17. Correspondence of accounts on transactions of execution republican and local budgets is provided by appendices 25, 26 to these rules.";

state Item 21 in the following edition:

"21. On sub-account 120 "Correspondent accounts by types of foreign currencies" movement of money in foreign currency on the correspondent accounts opened to the central authorized body on budget implementation in National Bank is considered.

The recognition of transactions on receipt and expenditure of foreign currency is made based on statements of National Bank.

In case of receipt of foreign currency on correspondent account debit entry of sub-accounts 400, of 410, of 420, of 430, 440 and to the credit of sub-account 120 is made.

Transfer of foreign currency from correspondent account is reflected on the debit of sub-account 120 and the credit of sub-accounts 400, of 410, of 420, of 430, 440.";

state Item 25 in the following edition:

"25. On account 3 "Control accounts of cash and other accounts in national currency" movement of money in national currency is considered: on KSN republican and local budgets, on accounts on external loans, KSN of paid services, the charitable help, temporary placement of money, National fund, target financing, local self-government, rekonvertation of the external loan or the connected grant, on accounts of the amounts before examination, custom union, subjects of the quasi-public sector, and also are considered the attracted money of local budgets for placement in deposits (deposits) of National Bank.

Account 3 is subdivided into sub-accounts:

300 "KCH OF THE REPUBLIC OF BELARUS";

301 "MB KCH";

302 "Account on external loans";

303 "Account of custom union";

304 of "Accounts of subjects of the quasi-public sector of the Republic of Belarus";

305 of "Accounts of subjects of the quasi-public sector of MB";

306 "KSN of local self-government";

307 of "KSN of rekonvertation of the external loan or connected grant";

310 "KSN of paid services of the Republic of Belarus";

311 "KSN of paid services MB";

320 "KSN of the charitable help of the Republic of Belarus";

321 "KSN of the charitable help of MB";

330 "KSN of temporary placement of money of the Republic of Belarus";

331 "KSN of temporary placement of money of MB";

340 "KSN of National fund";

350 "KSN of target financing";

360 of "Accounts of the amounts before examination";

380 "The account for attraction of financial resources with MB KSN";

390 "Combined acquisition account".";

add with Item 27-6 of the following content:

"27-6. On sub-account 307 of "KSN of rekonvertation of the external loan or the connected grant" movement of money for KSN of rekonvertation of the external loan or the connected grant of public institutions is considered.

Receipt of money for KSN of rekonvertation of the external loan or the connected grant is reflected on the debit of sub-account 307 and the credit of sub-account 600.

The expenditure of money with KSN of rekonvertation of the external loan or the connected grant is reflected on the debit 500 and to the credit of sub-account 307.";

state Items 30 and 31 in the following edition:

"30. On sub-account 320 "KSN of the charitable help of the Republic of Belarus" movement of the money for KSN of the charitable help open for the public institutions containing at the expense of the republican budget is considered.

Receipt of money for KSN of the charitable help of the Republic of Belarus is reflected on the debit of sub-account 320 and the credit of sub-account 600.

The expenditure of money with KSN of the charitable help of the Republic of Belarus is reflected on the debit of sub-account 500 and the credit of sub-account 320.

31. On sub-account 321 "KSN of the charitable help of MB" movement of the money for KSN of the charitable help open for the public institutions containing at the expense of local budgets is considered.

Receipt of money for KSN of the charitable help of MB is reflected on the debit of sub-account 321 and on sub-account 602 credit.

The expenditure of money with KSN of the charitable help of MB is reflected on the debit of sub-account 502 and the credit of sub-account 321.";

state Items 39 and 40 in the following edition:

"39. Sub-account 390 "Combined acquisition account" the transit account opened in the central authorized body on budget implementation for accumulation of receipts and their further distribution to KSN of the relevant budgets. From combined acquisition account complete distribution of the credited amount between republican, local budgets, National fund, return of excessively (mistakenly) paid amounts of receipts to the budget, offsetting of excessively (mistakenly) paid amounts between codes of budget classification (further - KBQ) receipts or between territorial authorities of Tax Service is daily performed.

Transfer of funds for combined acquisition account is reflected on the debit of sub-account 390 and the credit of sub-account 600.

Distribution of the arrived amounts is reflected on the debit of sub-accounts 300, of 301, of 303, of 340, 360 and to the credit of sub-account 390.

Returns from the budget of excessively (mistakenly) come amounts the budget, including return to National fund from the republican budget within year of part of the guaranteed transfer attracted from National fund is reflected on the debit of sub-account 390 and the credit of sub-account 300.

40. On account 4 "Accounts in foreign currency" movement of money on accounts in foreign currency on currency types is considered.

Account 4 is subdivided into sub-accounts:

400 "Acquisition account in property of the state";

410 of "Account of territorial authorities of treasury";

420 "Acquisition account within the agreement on EEU";

430 "Other accounts in foreign currency";

440 of "Accounts of the external loan or connected grant".";

state Items 42 and 43 in the following edition:

"42. On sub-account 410 "Accounts of territorial authorities of treasury" the foreign currency on accounts of territorial authorities of treasury intended for issue in the form of cash foreign currency as expense recovery, the officials of state bodies connected with sending abroad and also the cash foreign currency which arrived in the form of the consular fees is considered.

Receipts of foreign currency into Accounts of territorial authorities of treasury after converting are reflected on the debit of sub-account 410 and the credit of sub-account 120.

The expenditure of foreign currency is reflected on the debit of sub-account 120 and the credit of sub-account 410.

The positive exchange difference is reflected on the debit of sub-account 410 and the credit of sub-account 120.

The negative exchange difference is reflected on the debit of sub-account 120 and the credit of sub-account 410.

43. On sub-account 420 "Acquisition account within the agreement on EEU" the foreign currency which arrived from member countries of the agreement on EEU, and subject to rekonvertation and transfer in the income of the government budget is considered.

Receipts of foreign currency on the Acquisition account within the agreement on EEU are reflected on the debit of sub-account 420 and the credit of sub-account 120.

The expenditure (rekonvertation) of foreign currency is reflected on the debit of sub-account 120 and the credit of sub-account 420.

The positive exchange difference is reflected on the debit of sub-account 420 and the credit of sub-account 120.

The negative exchange difference is reflected on the debit of sub-account 120 and the credit of sub-account 420.";

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