ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 29, 2017 No. 201

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation" (registered in the Register of state registration of regulatory legal acts for No. 14624, published in Reference control bank of regulatory legal acts of the Republic of Kazakhstan on January 10, 2017), the following changes:

in Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation approved by the specified order:

state Item 9 in the following edition:

"Terms of submission of consolidated financial statements for administrators of republican budget programs and for local authorized bodies on budget implementation of areas, the cities of republican value, the capital are established by the central authorized body on budget implementation.

Terms of submission of consolidated financial statements for local authorized bodies on budget implementation of the area (the city of regional value) are established by local authorized bodies on budget implementation of areas, for administrators of local budget programs – local authorized bodies on budget implementation.

The consolidated financial statements administrators of republican budget programs and local authorized bodies on budget implementation of areas, the cities of republican value, the capital, the area (the city of regional value) are submitted in full forms in electronic form by means of IS of authorized body on budget implementation. Date of submission of the report date of its transfer through IS is considered.

The consolidated financial statements are presented by administrators of local budget programs on paper in the stitched form with the numbered pages and table of contents and in electronic form by means of IS in full of forms.

Administrators of local budget programs represent consolidated financial statements to the relevant local authorized body on budget implementation.

Administrators of republican budget programs and local authorized bodies on budget implementation of areas, the cities of republican value, the capital represent consolidated financial statements to the central authorized body on budget implementation.

In case of coincidence of the term established for submission of the reporting with output (non-working) day, the consolidated financial statements are submitted for the first working day following it.

In case of discrepancy to the provided consolidated financial statements to the established forms the central authorized body on budget implementation returns without execution.

The central authorized body on budget implementation based on consolidated financial statements of administrators of republican budget programs constitutes consolidated financial statements under the republican budget, and based on consolidated financial statements of local authorized bodies of areas, the city of republican value, the capital on budget implementation of area - consolidated financial statements according to local budgets.";

state Item 25 in the following edition:

"25. Consolidation of Articles of the "Consolidated Statement about Results of Financial Activities" form is performed by line-by-line addition of similar items of the income and expenses:

articles "Income from Not Exchange Transactions" (code of line 010);

the articles "Financing of the Current Activities" (the code of line 011), in consolidated financial statements of local authorized body of areas, the cities of republican value, the capital, the area (the city of regional value) on budget implementation is subject to exception income amount from not exchange transactions on the purpose of representation of budget credits; income amount of subordinate budgets from the current financing received according to the budget programs realized at the expense of means of target transfers; income amount of subordinated public institutions, received from the administrator of budget programs on financing of the current activities;

the articles "Financing of Capital Investments" (the code of line 012), in consolidated financial statements of local authorized body of area on budget implementation is subject to exception income amount of subordinated public institutions, received from the administrator of budget programs on financing of capital investments;

articles "Income from Financing at the expense of External Loans" (code of line 013);

the articles "Income on Transfers" (the code of line 014), in consolidated financial statements of local authorized body on budget implementation of area, city of republican value, the capital, area (city of regional value) is subject to exception the amount of income from the transfers listed from the higher budget gained by the subordinate budget;

the articles "Transfers of Local Self-government" (the code of line 014-1), in consolidated financial statements of local authorized body on budget implementation of area, city of republican value, the capital, area (city of regional value) is subject to exception the amount of income from the transfers of local self-government listed from the higher budget gained by the subordinate budget;

articles "Subsidies" (code of line 015);

articles "Income from the Charitable Help" (code of line 016);

articles "Grants" (code of line 017);

articles "Other" (code of line 018);

articles "Income from Exchange Transactions" (code of line 020);

articles "Income from Asset Management" (code of line 030);

the articles "Remunerations" (the code of line 031), in consolidated financial statements of local authorized body of areas, the cities of republican value, the capital, the area (the city of regional value) on budget implementation is subject to exception the amount of remunerations on the credits issued to subordinate budgets;

articles "Other Incomes from Asset Management" (code of line 032);

the articles "Other incomes" (the code of line 040), in consolidated financial statements is subject to exception the amount of the income from non-paid receipt of non-current assets and inventories between administrators of budget programs, between the public institutions subordinated to one administrator of budget programs, and also between authorized bodies on budget implementation.

Besides, the amount of the income from centralized supply with non-current assets and inventories of public institutions, the amount of the income on non-paid acceptance - transfer of creditor and debit debts between the public institutions subordinated to one administrator of budget programs, between administrators of budget programs of the relevant budget, and also between authorized bodies on budget implementation is subject to exception (within area, and also between areas);

articles "Expenses of Public Institution" (code of line 110);

articles "Compensation" (code of line 111);

articles "Grants" (code of line 112);

articles "Taxes and Payments in the Budget" (code of line 113);

articles "Expenses on Inventories" (code of line 114);

articles "Travelling expenses" (code of line 115);

articles "Utility costs" (code of line 116);

articles "Lease payments" (code of line 117);

articles "Content of Non-current Assets" (code of line 118);

articles "Communication services" (code of line 119);

articles "Asset depreciation" (Article code 120);

articles "Asset impairment" (code of line 121);

the articles "Other Operating Expenses" (the code of line 122), in consolidated financial statements of local authorized body of area on budget implementation is subject to exception expense amount on payments in the budget for the provided budget credits, remunerations and for the amounts of the added obligations on the underused amount of the received transfers; expense amount of the administrator of budget programs added by transfer of funds to subordinated public institutions for financing of the current activities and capital investments;

articles "Expenses on Compulsory Social Medical Insurance" (code of line 123);

articles "Expenses on Budget Payments" (code of line 130);

articles "Pensions and Benefits" (code of line 131);

articles "Subsidies" (code of line 132);

the articles "Target Transfers" (the code of line 133), in consolidated financial statements of local authorized body of area on budget implementation is subject to exception expense amount on transfers;

articles "Transfers of General Nature" (code of line 134);

articles "Transfers to Physical Persons" (code of line 135);

the articles "Transfers of Local Self-government" (the code of line 136), in consolidated financial statements of local authorized body of area on budget implementation is subject to exception expense amount on transfers of local self-government;

articles "Management Expenses Assets" (code of line 140);

articles "Remunerations" (code of line 141);

articles "Other Expenses on Asset Management" (code of line 142);

the articles "Other expenses" (the code of line 150), in consolidated financial statements is subject to exception expense amount on voluntary conveyance of inventories between authorized bodies on budget implementation (within area, and also between areas), between administrators of budget programs, between the public institutions subordinated to one administrator of budget programs; expense amount on centralized supply with non-current assets and inventories of public institutions, expense amount on non-paid acceptance - transfer of creditor and debit debts;

articles "Share of Net Profits or Losses on the Investments Considered on Equity Method" (code of line 210);

the articles "Disposal of Non-current Assets" (the code of line 220), in consolidated financial statements is subject to exception expense amount on voluntary conveyance of non-current assets between authorized bodies on budget implementation (within area, and also between areas), between administrators of budget programs, between the public institutions subordinated to one administrator of budget programs;

articles "Exchange difference" (code of line 230);

articles "Other" (code of line 240).";

state Item 26 in the following edition:

"26. Consolidation of Articles of the "Consolidated Statement about Movement of Money (Direct Method)" form is performed by line-by-line addition of similar items:

articles "Financing from the Budget" (code of line 010);

Articles of "The current activities" (code of line 011);

Articles of "Capital investments" (code of line 012);

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