ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 24, 2015 No. 586

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"

According to Item 8 of Article 82 of the Budget code of the Republic of Kazakhstan, 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" (it is registered in the Register of state registration of regulatory legal acts for No. 9934) the following changes and amendments:

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

state item 4 in the following edition:

"4. The individual plan for obligations determines monthly amounts of obligations assumed by public institution in terms of money within annual amounts of the budgetary funds intended for implementation of actions of budget programs (subprogrammes).";

to state part one of Item 6 in the following edition:

"6. Projects of individual funding plans according to obligations and payments are developed by public institutions on functional and economic classifications of expenses based on the following requirements:

payment of the expenses under budget programs (subprogrammes) provided in the budget request of administrators of budget programs approved by the budget commission and finished taking into account the decisions made in case of approval or refining of the budget (further - the budget request);

regulatory legal acts, budget programs (subprogrammes) adopted for the purpose of realization;

other regulatory legal acts;

ensuring timely acceptance and accomplishment of obligations;

dynamics of execution of individual funding plans according to obligations and payments in the previous financial years;

taking into account structure of specifics of economic classification of expenses.";

state Item 7 in the following edition:

"7. The administrators of budget programs realizing the budget programs directed to increase in the authorized capital of legal entities for the purpose of implementation of new investment projects and accomplishment of the tasks provided by program documents constitute individual funding plans according to obligations and payments according to the strategic plan or the budget program (subprogramme).";

the second Item 11 to state part in the following edition:

"Projects of funding plans of the administrator of budget programs for target transfers to subordinate budgets, and also on budget credits are provided by administrators of budget programs to authorized body on budget implementation as in general according to the budget program (subprogramme), and by subordinate budgets. The copies of projects of funding plans of each subordinate budget signed by Akim of area, the cities of republican value (capital), the area (the city of regional value) or the head of authorized body on execution of the subordinate budget are attached to projects of funding plans according to these budget programs (subprogrammes).";

state Item 13 in the following edition:

"13. Based on the law on the republican budget and decisions of maslikhats on local budgets for the next financial year, within five working days after their acceptance, the authorized body on budget implementation performs the forecast of the annual amounts of revenues to the next financial year and the annual amounts of receipts in the budget sent to National fund of the Republic of Kazakhstan and go to the authorized bodies responsible for collection of tax and other obligatory revenues in the budget, non-tax receipts, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans, for creation of the draft of the plan of receipts by the corresponding codes of budget classification.";

add with Item 14-1 of the following content:

"14-1. Return to National fund of part of the attracted guaranteed transfer to the republican budget is performed in cases:

within financial year - within exceeding of the expected receipt of the income over planned;

following the results of year - in case of overfulfillment of revenues of the republican budget at the expense of remaining balance of budgetary funds for the beginning of year, no later than March 1 of the current financial year, by adjustment of the relevant budget.

In case of exceeding of the expected receipt of the income over planned, the central authorized body on budget implementation makes the decision on the amount of return to National RK fund of part of the attracted guaranteed transfer with the subsequent modification in corresponding legislative and bylaws, and in the consolidating plan of receipts and financing on payments. After determination of the amount of return the central authorized body on budget implementation prepares the conclusion.

Return to National RK fund of part of the attracted guaranteed transfer into the tengovy account of the Government in NB RK is made by authorized body on budget implementation based on the payment order of body of state revenues.";

state Items 16 and 17 in the following edition:

"16. The consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations are constituted based on the draft of the consolidating plan of receipts in the budget, projects of funding plans according to obligations and payments of administrators of budget programs, in forms, according to appendices 14 - 20 to these rules.

The consolidating plan of receipts and financing on payments consists of the consolidating plan of receipts constituted on categories, classes, subclasses and specifics of classification of receipts of the budget, and consolidating plan of the financing for payments constituted on functional groups, administrators of budget programs and budget programs of functional classification of expenses of the budget. The consolidating plan of receipts and financing on payments is constituted in form, according to appendix 20 to these rules.

At the same time, the annual amounts of the consolidating plan of financing according to obligations, the consolidating plan of receipts and financing on payments correspond to the amounts of receipts and expenses approved (specified, corrected) the budget.

17. The central authorized body on budget implementation according to Item 1 of Article 85 of the Budget code constitutes and approves the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within ten working days after adoption of the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget.

The local authorized body on budget implementation of area, the cities of Astana and Almaty according to Item 1 of Article 85 of the Budget code constitutes and approves the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within eight working days after adoption of the resolution of akimat of area, the cities of Almaty and Astana about implementation of the decision of regional maslikhat on the local budget.

The local authorized body on budget implementation of the area (the city of regional value) according to Item 1 of Article 85 of the Budget code constitutes and approves the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within five working days after adoption of the resolution of akimat of the area (the city of regional value) on implementation of the decision of district maslikhat on the local budget.";

state Item 22 in the following edition:

"22. Approved as the head of the central authorized body on budget implementation or person authorized by it the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations under the republican budget are signed by the division manager, responsible for their creation, and assured them by seal. According to local budgets - the head of the relevant local authorized body on budget implementation or person authorized by it are signed by the division manager, responsible for their creation, and are assured them by seal.

In case of absence of the head of the central authorized body on budget implementation or persons authorized by it and local authorized body on budget implementation the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations affirms persons fulfilling their duties assigned by the relevant order.";

add with Item 57-1 of the following content:

"57-1. According to subitem 4-1) of item 4 of Article 104 of the Budget code administrators of budget programs by January 20 of the current financial year provide in authorized body on budgetary planning of information on 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.";

state Item 58 in the following edition:

"58. Based on information provided according to Items 57 and 57-1 of these rules, the central authorized body on budgetary planning or local authorized body on budgetary planning submit in accordance with the established procedure for consideration of the budget commission the list of budget programs with the offer on financing them in the current financial year within the available amount of remaining balance of budgetary funds.";

the first and second Item 60 to state parts in the following edition:

"60. In case of formation of economy of budgetary funds according to republican budget investment projects within one budget program (subprogramme), except for programs (subprogrammes) financed by means of loans, grants, target transfers from National fund of the Republic of Kazakhstan, administrators of republican budget programs perform transfer of the amounts of economy between republican budget investment projects with obligatory consideration in accordance with the established procedure on the Republican budget commission.

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