ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 26, 2016 No. 87

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 of December 4, 2008, 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):

change in state language is made to the paragraph the tenth parts three of Item 33, the text in Russian does not change;

the fifth Item 35 to state part in the following edition:

"Certificates of modification of individual funding plans by administrators of budget programs in territorial subdivision of treasury are provided on paper and magnetic (electronic) carriers according to appendices 34 and 36 of these rules or electronic image on IS "Treasury client" in the following procedure:

the certificate of modification of the individual funding plans concerning changes in consolidating plans of financing are provided no later than two working days from the date of approval of the certificate of modification of consolidating plans of financing;

certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing are provided no more once a month, no later than the twentieth of current month, and last month of the current financial year - no more than two times no later than the twentieth of current month. On the administrators of local budget programs who do not have subordinated public institutions, certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing are provided no more once a month, no later than the fifteenth of current month, and last month of the current financial year - no later than the tenth of current month.";

state Item 57 in the following edition:

"57. For financing of the expenses provided in subitems 4) and 7) of item 4 of Article 104 of the Budget code at the expense of remaining balance of means for the beginning of financial year the authorized body on budget implementation by January 20 of the current financial year performs preparation of the following documents:

1) information on remaining balance of budgetary funds;

2) information by administrators of budget programs about execution of funding plan for payments and obligations with indication of the reasons of incomplete accomplishment of actions for the expired financial year, the amounts accepted, but unpaid obligations according to budget development programs by investment projects; to the current budget programs providing acquisition of assets and other goods with the term of production and delivery more than one financial year; to services with rendering term more than one financial year, except for the budget development programs realized at the expense of means of government external loans, grants and budget credits;

3) information on the unused funds raised from National fund of the Republic of Kazakhstan in the republican budget in the form of target transfer.";

the second Item 68 to state part in the following edition:

"In IS "Treasury client" public institutions, administrators of budget programs, authorized bodies, subjects of the quasi-public sector independently create reports on receipts and expenses.";

state Item 69 in the following edition:

"69. Execution of budgets and their cash servicing of treasury by territorial subdivisions is performed as with representation of the quasi-public sector by the state organizations / subjects, administrators of budget programs, authorized bodies of documents on paper and magnetic carriers, so by forming and sending electronic images of documents, report generation by means of IS "Treasury client". For work in IS "Treasury client" the state organizations / subjects of the quasi-public sector, administrators of budget programs, authorized bodies sign Usage agreements EDSs between territorial subdivision of treasury and the state organization / subject of the quasi-public sector (further - the Agreement on the EDS).";

5) of Item 70 to state the subitem in the following edition:

"5) and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the public institutions received by them according to legal acts of the Republic of Kazakhstan;";

state Item 74 in the following edition:

"74. For assignment of codes to the public institutions financed from the republican budget, administrators of republican budget programs represent to the central authorized body on budget implementation the request for assignment of codes to public institutions in form, according to appendix 43 to these rules, with application of a copy of the certificate/certificate of state registration (re-registration) of the legal entity with obligatory specifying of business and identification number of public institution.

For assignment of codes to the public institutions financed from local budgets, administrators of local budget programs send to territorial subdivision of treasury the request for assignment of codes to public institutions in form according to appendix 43 to these rules in the state and Russian languages with application of documents, the file, necessary for forming, provided by paragraph 5 of Chapter 4 of these rules, except for the documents specified in subitems 3) 4), 5) of Item 98 of these rules which are represented after opening of code of public institution.

The territorial subdivision of treasury no later than the next working day from the date of receipt of the request for assignment of codes to public institutions in form according to appendix 43 to these rules sends to the central authorized body on budget implementation the request for assignment of codes to public institutions in form according to appendix 43 to these rules.

Administrators of republican and local budget programs provide reliability of the details specified in requests for assignment of codes to public institutions.

In case of discrepancy of the request for assignment of codes to public institutions to the established form, or absence or incorrect specifying of data, and also without application of documents, provided by the paragraph 1, of 2, the request returns without execution.";

2) of Item 79 to state the subitem in the following edition:

"2) the control account of cash of philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities (further - KSN of the charitable help);";

state Item 80 in the following edition:

"80. For opening and local authorized bodies on budget implementation written permissions in form according to appendices 44, 45 to these rules are issued to the public institutions financed from republican and local budgets KSN of the charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant central.";

to state part one of Item 81 in the following edition:

"81. Written permissions for opening of KSN of the charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant are issued based on the petition of the corresponding administrator of budget programs.";

state Item 82 in the following edition:

"82. The written permission for opening are issued to public institutions of KSN of the charitable help, temporary placement of money once and are effective before their closing in the cases provided by paragraph 8 of Chapter 4 of these rules. The written permission for opening are issued to public institutions of KSN of rekonvertation of the external loan or the connected grant on effective period of loan or the connected grant.";

third of Item 83 to state part in the following edition:

"The petition of the administrator of the budget program shall contain:

the name and code of public institution for which the account is opened;

location code;

BIN;

account name;

currency type (according to the list of currency types on which the National Bank performs transactions on converting and rekonvertation);

purposes of the direction of expenses;

basis for opening of the account.";

state Item 85 in the following edition:

"85. Written permissions for opening of the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant are drawn up in triplicate, two of which are given to the administrator of budget programs, for the subsequent transfer to public institution and territorial subdivision of treasury in which the public institution is serviced, the third copy remains in authorized body on budget implementation.

Written permissions for opening of KSN of the charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, are drawn up in duplicate, one of which is given to the administrator of budget programs, for the subsequent transfer to public institution, the second copy remains in authorized body on budget implementation.";

state Item 87 in the following edition:

"87. For opening of KSN of paid services, the charitable help, temporary placement of money to the public institutions financed from the local budget, the local authorized body on budget implementation submits to territorial subdivision of treasury the request for opening of KSN in form, according to appendix 47 to these rules, on paper in duplicate or electronic image, signed EDSs which is constituted on the basis:

1) plans of receipts and expenses of money from realization of goods by public institutions (works, services) - for KSN of paid services;

2) the permissions issued by local authorized body on budget implementation - for KSN of the charitable help, temporary placement of money.";

to state paragraph two of Item 90 in the following edition:

"the republican budget, based on the written permission of the central authorized body on budget implementation on opening of KSN of the charitable help, temporary placement of money, rekonvertation of the external loan or the linked grant, the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant and requests for opening of KSN of paid services of territorial subdivisions of treasury, in day of issue of written permissions and no later than the next working day after receipt from territorial subdivisions of treasury of requests for opening of KSN of paid services;";

the second Item 94 to state part in the following edition:

"After change of the name of public institution the new written permission according to the procedure, determined by this paragraph, at the same time earlier appropriated KSN of the charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special account of the external loan or the connected grant is issued to it, the account to the special account of the external loan or the connected grant remains without change.";

to state part one of Item 96 in the following edition:

"96. Registration of the opened KSN of the relevant budgets, paid services, the charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant is reflected in internal report of territorial subdivision of treasury in form 5-19 "List of control accounts of cash of the relevant budgets, 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" according to appendix 49 to these rules.";

state Item 97 in the following edition:

"97. Territorial subdivisions of treasury in writing notify relevant organs of state revenues on opening of KSN of paid services, the charitable help, local self-government of public institutions within 3 working days after their opening by the central authorized body on budget implementation.";

5) to state the subitem to part one of Item 98 in the following edition:

"5) permission to opening of KSN of the charitable help, temporary placement of money, accounts in foreign currency, special accounts of external loans or the linked grants and accounts to special accounts of external loans or the connected grants.";

109, of 110, 111 and 112 to state Items in the following edition:

"109. Maintaining codes, KSN of paid services, the 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 linked grants of public institutions and accounts of subjects of the quasi-public sector by territorial subdivisions of treasury includes carrying out payments and money transfers with KSN of the relevant budgets, paid services, the charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, accounts of subjects of the quasi-public sector, 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, forming and submission of reports, stipulated by the legislation the Republic of Kazakhstan.

Money transfer from code of one public institution on code of other public institution is not allowed.

On accounts in foreign currency as of January 1 of the current financial year availability of the foreign currency which arrived in the form of the charitable help within seven working days before the termination of the current financial year, and also the amounts which arrived into account 0900NP "The amounts before examination in foreign currency" in the last working day of the current financial year is allowed.

On KSN of paid services, charitable help, temporary placement of money, local self-government and on accounts of subjects of the quasi-public sector, special accounts of external loans or the connected grants as of January 1 of the current financial year availability of unused balances of money is allowed.

Also availability of unused balances of money on the accounts in foreign currency intended for transfer of the foreign currency withdrawn by the body conducting pre-judicial investigation and also on the accounts intended for transfer of means of program external loans as of January 1 of the current financial year is allowed.

Account balances of the subject of the quasi-public sector by the end of the reporting period are unused means of subjects of the quasi-public sector and belong to inefficient execution of budget programs.

110. Maintaining codes, KSN of the relevant budgets, paid services, the 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.

111. Managers of money of KSN of the relevant budgets are authorized bodies on budget implementation, KSN of paid services, the charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant - heads of public institutions, accounts of the subject of the quasi-public sector - heads of subjects of the quasi-public sector, KSN of local self-government - akims of the cities of district value, settlements, villages, rural districts.

112. Restriction with the order of unused balances of individual funding plans on obligations and payments of the public institutions and money which is on KSN of paid services, the charitable help, local self-government, the accounts of the subject of the quasi-public sector is made according to the legislation of the Republic of Kazakhstan.";

state Item 114 in the following edition:

"114. Issue of reports on movement of money for KSN of paid services, the charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, the accounts of the subject of the quasi-public sector accounts in foreign currency, special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants is performed by territorial authorities of treasury and it is represented:

to public institutions:

1) in process of carrying out payments and money transfers:

in form 5-20 "The statement from the control account of cash" according to appendix 54 to these rules;

in form 5-33 "The report on remaining balance on KSN of paid services" according to appendix 55 to these rules;

in form 8-17 "The statement on accounts in foreign currency, to special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants of public institutions" according to appendix 56 to these rules;

2) monthly:

in form 5-30 "Remaining balance on KSN of paid services" according to appendix 57 to these rules;

in form 8-07 "The report on account balances in foreign currency, special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants" according to appendix 58 to these rules;

to administrators of budget programs and local authorized bodies on budget implementation and quarterly to 3rd following reporting quarter, and annually to the annual statement in form 5-34A "The report on remaining balance on KSN of paid services, the charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant and the accounts of the subject of the quasi-public sector" according to appendix 59 to these rules;

to subjects of the quasi-public sector in process of carrying out payments and money transfer:

in form 5-20 "The statement from the control account of cash" according to appendix 54 to these rules.

The public institutions and subjects of the quasi-public sector which are serviced on IS "Treasury client" independently create the reports specified in this Item.";

117, 118 and 119 to state Items 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 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 / субьекты 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 10 working days from the date of receipt of the notification by the state organization / subject of the quasi-public sector of measures for closing, KSN of paid services, the 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.

118. KSN of the relevant budgets and local self-government are closed in case of liquidation of administrative and territorial unit.

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