ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 12, 2017 No. 431

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 Item 3, in Russian the text does not change;

state Item 31 in the following edition:

"31. Modification of individual funding plans according to obligations and payments of public institutions is allowed no more once a month, except as specified modification of consolidating plans of financing, funding plans of the higher budget for the transferred target transfers and the credits, execution of executive documents, distribution of the distributed budget programs, and also budget programs for servicing and repayment of public debt and modification of funding plans for obligations and payments, the individual funding plans concerning specifics of economic classification of expenses.";

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.";

state Item 35-1 in the following edition:

"35-1. For the purpose of control of compliance of funding plans of subordinate budgets to funding plans of the higher budget for the target transfers and credits allocated from the republican budget, administrators of budget programs of the higher budget within two working days after their approval provide in the central authorized body on budget implementation of the reference on modification of plans of receipts and financing on payments and in funding plans according to obligations, and also the individual funding plans on payments and obligations containing the specified data by regions - receivers.";

in paragraph one of Item 47 change in state language is made the text in Russian does not change;

change in state language is made to paragraph two of Item 49 the text in Russian does not change;

change in state language is made to Items 62, 63 and 64 the text in Russian does not change;

change in state language is made to the paragraph the fifth Item 65 the text in Russian does not change;

to state paragraph two of Item 85 in the following edition:

"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 triplicate, two of which are given to the administrator of budget programs, for the subsequent transfer to public institution, the third copy remains in authorized body on budget implementation.";

the paragraph one of Item 96 to state 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 "The list of control accounts of cash" according to appendix 49 to these rules.";

change in state language is made to the subitem 1) of Item 98 the text in Russian does not change;

change in state language is made to the paragraph third Item 117 the text in Russian does not change;

to state part one of Item 119 in the following edition:

"119. The code of public institution is closed according to the request of the administrator of budget programs according to appendix 60 to these rules, the code of the subject of the quasi-public sector and accounts of the subject of the quasi-public sector are closed according to the request of the subject of the quasi-public sector according to appendix 61, and control accounts of cash of paid services, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the linked grant, the account in foreign currency, special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants are closed according to the statement of public institution according to appendix 62 to these rules in cases:

1) liquidations or reorganization of the state organizations / subject of the quasi-public sector;

2) cancellations of the legal act determining the right of public institution to use of the money, public institutions being at the command received from realization of goods by them (works, services);

3) exceptions of legal acts of the Republic of Kazakhstan of source of the financing which is the basis for issue of permission to opening of the corresponding KSN and the account;

4) cancellations of the legislative reasons granting the right to have the corresponding KSN and the account;

5) absence within calendar year of transactions on KSN of paid services, the sponsor's, charitable help, temporary placement of money, to accounts of the subject of the quasi-public sector;

6) approaches of the closing date of loan specified in the loan agreement or expirations of the contract about the connected grant based on which the control account of cash of rekonvertation of the external loan or the connected grant, the special account of the external loan or the connected grant, accounts to the special account of the external loan or the connected grant was opened.";

state Item 123 in the following edition:

"123. In the presence of remaining balance of money on the closed KSN of paid services, the charitable help, temporary placement of money, local self-government of rekonvertation of the external loan or the connected grant, the account of the subject of the quasi-public sector, the special account of the external loan or the connected grant, the account to the special account of the external loan or the connected grant, the account in foreign currency the state organization / subject of the quasi-public sector represents (in IS "Treasury — the Client" creates electronic image) the account for payment, the payment order or the request for rekonvertation of foreign currency for transfer of remaining balance of unused money on closed:

1) KSN of paid services:

on KSN of paid services of the legal successor (at the same time if the legal successor in the procedure established by the legislation of the Republic of Kazakhstan is granted the order right by money from sales of goods (works, services);

in the income of the relevant budget in cases:

absence of the legal successor;

determinations of the legal successor which in the procedure established by the legislation of the Republic of Kazakhstan is not granted the order right by money from sales of goods (works, services);

absence at the legal successor of commodity code (works, services) on whom the remaining balance is registered;

2) KSN of the charitable help:

on KSN of the charitable help or on the bank account of the second level of the legal successor;

to vnositel, in case of absence of the legal successor;

in the income of the relevant budget, in case of absence of the legal successor and vnositel;

3) KSN of temporary placement of money:

to vnositel;

on KSN of temporary placement of money of the legal successor;

4) the account in foreign currency - by implementation of procedures for rekonvertation of remaining balance of foreign currency with the subsequent recovery of the made cash expenses on code on which transactions by budget money, and/or transfer of rekonvertirovanny currency on KSN of the charitable help and/or temporary placement of money in national currency were made;

into the account in foreign currency of the legal successor;

5) account of the subject of the quasi-public sector:

into the account of the subject of the quasi-public sector of the legal successor;

into the account of the founder of the subject of the quasi-public sector;

6) KSN of local self-government:

on KSN of local self-government of the legal successor;

in the income of the relevant budget in case of formation of the budget in the territory of the city of district value, the village, the settlement, the rural district;

7) KSN of rekonvertation of the external loan or connected grant:

into the special account of the external loan or the connected grant from which there were rekonvertirovana money in national currency;

in the income of the republican budget - in case of lack of money for purchase of the minimum monetary unit of foreign currency and recovery of remaining balance into the special account of the external loan or the connected grant;

on KSN of rekonvertation of the external loan or the connected grant of the legal successor;

8) special account of the external loan or connected grant:

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