of May 27, 2019 No. 492
About approval of Rules of creation of forecast consolidated financial statements of the administrator of the budget programs
According to Item 3 of Article 61-1 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve the enclosed Rules of creation of forecast consolidated financial statements of the administrator of the budget programs.
2. To department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.
3. This order becomes effective since January 1, 2020 and is subject to official publication.
The order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan
Approved by the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan of the Minister of Finance of the Republic of Kazakhstan of May 27, 2019 No. 492
1. These rules are developed according to Item 3 of Article 61-1 of the Budget code of the Republic of Kazakhstan and determine procedure for creation of forecast consolidated financial statements by the administrator of the budget programs (further – Rules).
2. The administrator of the budget programs provides completeness and accuracy of the information and the calculations containing in forecast consolidated financial statements.
3. The administrator of the budget programs constitutes forecast consolidated financial statements in amount and in the forms established by these rules.
4. The forecast consolidated financial statements represent the information on financial position, movement and results of net assets, obligations, the income and expenses on accrual method coordinated to macroeconomic indicators created on the basis of the budget and financial reporting.
5. Forms of forecast consolidated financial statements are filled in strict accordance with the indicators provided in them. Change of indicators and their codes in the approved forms of forecast consolidated financial statements or entering into them of additional indicators is not allowed.
6. The forecast consolidated financial statements of the administrator of the budget programs are constituted according to these rules, accounting policies, applied in system of financial accounting and the financial reporting of public institutions.
The forecast consolidated financial statements are constituted at the level of the administrator of the budget programs.
7. The title page of forecast consolidated financial statements is drawn up in form according to appendix 1 to these rules.
On the title page of forecast consolidated financial statements the surname, name and middle name (in the presence), position, office number of the executive in charge of the corresponding administrator of the budget programs is surely entered.
8. Address part of forms of forecast consolidated financial statements is filled in the following procedure:
the detail "Administrator of the Budget Programs" – the name and code of the administrator of the budget programs according to Functional classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan approved by the order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2014 No. 403 "Some questions of Single budget classification of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 9756);
the detail "Unit of measure" - thousands of tenges.
The index (forecast consolidated financial statements is appropriated to forms of forecast consolidated financial statements (further - PKFO).
9. The forecast consolidated financial statements of the administrator of the budget programs include:
1) forecast consolidated statement about financial position in the PKFO form - 1 according to appendix 2 to these rules;
2) forecast consolidated statement about results of financial activities on the PKFO form - 2 according to appendix 3 to these rules;
3) forecast consolidated statement about movement of money in the PKFO form - 3 according to appendix 4 to these rules;
4) forecast consolidated statement about changes of net assets / the capital in the PKFO form - 4 according to appendix 5 to these rules;
5) the explanatory note according to appendix 6 to these rules.
10. When forming forecast consolidated financial statements for the columns "assessment" and "forecast" by the administrator of the budget programs uses the following tables:
the table No. 1 Examples of forming of Articles of forecast consolidated financial statements of the administrator of the budget programs according to appendix 7 to these rules;
the table No. 2 Examples of forming of forecast consolidated statement about results of financial activities of the administrator of the budget programs according to appendix 8 to these rules;
the table No. 3 Examples of forming of articles of forecast consolidated statement about movement of money (direct method) of the administrator of the budget programs according to appendix 9 to these rules;
the table No. 4 Calculation of Depreciation Amounts for Non-current Assets for "__" year according to appendix 10 to these rules.
In the absence of examples in appendices 7, 8 and 9 to these rules, the event or transaction is reflected in forecast consolidated financial statements according to Item 6 of these rules.
11. The forecast consolidated financial statements are constituted on basis:
the budget requests for the next planning period and for the expired planning period;
consolidated financial statements for accounting financial year;
budget reports of the current financial year and accounting financial year;
the forecast of receipts and expenses of money from realization of goods by public institutions (works, services) remaining at their order;
funding plans of the current financial year;
budget programs of the current financial year;
contracts with realization term over a year, including according to the budget investment projects, borrowing, the state guarantees and guarantees of the state, budget credits, public-private partnership, including concessions;
information on borrowing, state guarantees and guarantees of the state;
the other information used by the administrator of the budget programs for reasons for amounts of expenses of planning period.
12. For forming of forecast consolidated financial statements under the republican budget the forecast consolidated financial statements are submitted administrators of the budget programs till May 15 of the current financial year to the central authorized body on budgetary planning.
12-1. Provisions of these rules are applied taking into account the features established by the Law of the Republic of Kazakhstan "About the state secrets".
12-2. For forming of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital the forecast consolidated financial statements are submitted administrators of the budget programs till May 15 of the current year to local authorized body on state planning.
13. The forecast consolidated financial statements of the administrator of the budget programs are subject to reduction in compliance at stages of development, consideration and approval of the budget.
14. The forecast consolidated financial statements created taking into account limits of expenses of administrators of the budget programs, limits on new initiatives for planning period are submitted along with the budget request till May 15 of the current financial year with application of documents and the calculations which are the basis of forming of forecast consolidated financial statements according to Item 11 of these rules.
Filling of data on graphs of forms of forecast consolidated financial statements is performed by the administrator of the budget programs in the following procedure:
the column "fact" is filled in according to actual data of consolidated financial statements of accounting financial year;
the column "assessment" is filled in according to funding plan and the budget programs of the current financial year;
the columns "forecast" are filled in for the three-year planned period in breakdown by years on the basis of this the budget request of planning period taking into account limits of expenses of administrators of the budget programs, limits on new initiatives and information according to Item 11 of these rules.
15. The forecast consolidated financial statements of the administrator of the budget programs represented to the central authorized body on budgetary planning are signed by the chief of staff of the central executive body (the official to who powers of the chief of staff of the central executive body), and in cases of absence of those - the head of public institution or person, it the representative, the head of the structural unit of the public institution responsible for their creation are in accordance with the established procedure assigned, and in the absence of the last - persons to whom the relevant orders assign fulfillment of duties.
16. The administrator of republican budget programs introduces forecast consolidated financial statements in the central authorized body on budgetary planning in full of forms in electronic form by means of information system of state planning (further – ISGP). Consideration of forecast consolidated financial statements by the central authorized body on budgetary planning is performed within 20 (twenty) working days from the date of submission to the central authorized body on budgetary planning. Date of submission of forecast consolidated financial statements date of its transfer through ISGP is considered.
In the presence of notes by results of consideration of forecast consolidated financial statements the central authorized body on budgetary planning notifies the administrator of republican budget programs about need of completion of forecast consolidated financial statements.
The administrator of republican budget programs represents modifed forecast consolidated financial statements to the central authorized body on budgetary planning within 2 (two) working days from the date of receipt of the notification.
16-1. The administrator of local budget programs introduces forecast consolidated financial statements in local authorized body on state planning on paper in the stitched type with the numbered sheets and in the form of the electronic document by means of use of single system of electronic document management of state bodies or service software product "Cloudy document flow". Consideration of forecast consolidated financial statements by local authorized body on state planning is performed within 20 (twenty) working days from the date of submission to local authorized body on state planning.
In the presence of notes by results of consideration of forecast consolidated financial statements the local authorized body on state planning notifies the administrator of the budget program about need of completion of forecast consolidated financial statements.
The administrator of local budget programs represents modifed forecast consolidated financial statements to local authorized body on state planning within 3 (three) working days from the date of receipt of the notification.
17. "Forecast consolidated statement about financial position" (the PKFO form - 1) provides information on assets, obligations and net assets / the capital.
Assets in forecast consolidated statement about financial position are represented according to Sections: Current assets and Non-current assets.
In the Section "Current assets" money and their equivalents, financial investments, short-term receivables, inventories and other assets are reflected.
On line 010 "Money and their equivalents" of asset of forecast consolidated statement about financial position the balance of money is reflected in control accounts of cash for accounting of receipts and calculations, on accounts in foreign currency and special accounts on external loans and grants, in cash desk, on the current and settlement accounts of public institution, other money.
On line 011 "Short-term financial investments" the amount of short-term financial investments and the granted loans (budget credits) is shown.
On line 012 "Short-term receivables on the budget payments" the balance of short-term receivables on target transfers, on subsidies, pensions and benefits is shown.
On line 013 "Short-term receivables by calculations with the budget" are shown to accounts receivable balance by calculations with the budget.
On line 014 "Short-term receivables of buyers and customers" the balance of short-term receivables of buyers and customers, on special payment types for training of children at music schools, for content of pupils at boarding schools, for uniform, for food of children in boarding schools is shown under schools.
On line 015 "Short-term receivables by departmental calculations" the balance of debt of other public institutions by interdepartmental and interdepartmental calculations is shown.
On line 016 "Short-term remunerations to obtaining" the amount of short-term remunerations on the issued loans (budget credits), financial investments, lease and other remunerations to obtaining is shown.
On line 017 "Short-term receivables of workers" the accounts receivable balance of workers on imprests and other types of settlings with workers is shown.
On line 018 "Short-term receivables on lease" the balance of short-term receivables on lease payments is shown.
The amount of short-term receivables on finance lease is allocated from long-term receivables on finance lease in the amount of subject to annual repayment and transferred to line 018 "Short-term receivables on lease" from line 112 "Long-term receivables on lease".
On line 019 "Other short-term receivables" the balance of other short-term receivables is shown.
On the line 020 "Inventories" the balance of materials, work in progress, finished goods, goods and in-transit inventories is shown.
On line 021 "The short-term advance payments issued" the balance of short-term debt of suppliers on advance payments is shown.
On line 022 "Other current assets" the expense amount of future periods and other current assets is shown.
On line 100 "Total current assets" the total sum of lines 010, of 011, of 012, of 013, of 014, of 015, of 016, of 017, of 018, of 019, of 020, 021 and 022 is shown.
In the Section "Non-current assets" financial investments, long-term receivables, fixed assets, construction in progress and capital investments, the investment real estate, biological assets, intangible assets and other non-current assets are reflected.
On line 110 "Long-term financial investments" long-term loans the granted and financial investments are shown. On this line medium-term and long-term budget credits, shares or securities of legal entities, deposits on forming or increase in the authorized capital of subjects of the quasi-public sector, the share of the international organizations, other long-term financial investments are reflected.
On line 111 "Long-term receivables of buyers and customers" the balance of long-term receivables of buyers and customers is shown.
On line 112 "Long-term receivables on lease" the balance of long-term receivables on finance lease is shown.
The amount of short-term receivables on finance lease is allocated from long-term receivables on finance lease in the amount of subject to annual repayment and transferred from line 112 "Long-term receivables on lease" to line 018 "Short-term receivables on lease".
On line 113 "Other long-term receivables" the balance of other long-term receivables, not included in other articles of forecast consolidated statement about financial position is shown.
On the line 114 "Fixed assets" is reflected the balance of fixed assets including accepted under agreements of concession. On this line fixed assets are reflected at book value, determined as difference between original cost and accumulated depreciation.
On line 115 "Construction in progress and capital investments" the amount of accumulated costs on construction, reconstruction, acquisition of fixed asset objects and intangible assets with unfinished cycle of capital works and not put in operation on reporting date is shown. On this line the balance on construction in progress of objects under agreements of concession at the cost of costs before completion of construction is also reflected.
On line 116 "Investment real estate" the balance of the investment real estate at book value determined as difference between original cost and accumulated depreciation is reflected.
On the line 117 "Biological assets" the balance on the group of biological assets at book value determined as difference between original cost and accumulated depreciation is shown.
On the line 118 "Intangible assets" the balance of intangible assets at book value, determined as difference between original cost and accumulated depreciation is reflected.
On line 119 "The long-term financial investments considered on equity method" are shown long-term financial investments in the subjects of the quasi-public sector considered on equity method.
On line 120 "Other non-current assets" the balance of the other non-current assets which are not specified the last lines is reflected.
On line 200 "Total non-current assets" the total sum of lines 110, of 111, of 112, of 113, of 114, of 115, of 116, of 117, of 118, 119 and 120 is shown.
The line "Balance" shows the total amount of the Sections "Current Assets" and "Non-current assets" (line 100 plus line 200).
Obligations and net assets / the capital of forecast consolidated statement about financial position are represented according to Sections: Short-term obligations, Long-term obligations and Net assets / capital.
In the Section "Short-term obligations" short-term financial liabilities, short-term accounts payable on taxes and other payments, short-term accounts payable, short-term estimative and warranty obligations, other short-term obligations are reflected.
On line 210 "Short-term financial liabilities" the balance of short-term financial liabilities, including the short-term loans obtained and balance of the current part of long-term financial liabilities is reflected.
On this line also the balance of short-term obligations on the agreement of public-private partnership, including concession, due for settlement within twelve months after completion of the corresponding year of the predicted period, and also balance of the current part of long-term obligations under agreements of public-private partnership, including under agreements of concession is reflected.
On line 211 "Short-term accounts payable on the budget payments" the balance of short-term accounts payable on the added social payments and the public assistance to the population, subjects to payment, the added transfers and subsidies is reflected.
On line 212 "The short-term accounts payable on payments in the budget" is shown to balance of the tax debt and other amounts which are subject to budget contribution.
On line 213 "The short-term accounts payable by calculations with the budget" is reflected balance of short-term obligations of public institution according to the income which is subject to budget contribution from realization of non-current assets, to other transactions.
On line 214 "Short-term accounts payable on other obligatory and voluntary payments" the balance of debt on pension contributions, on obligatory social assignments, on insurance payments, fees on compulsory social medical insurance, on other obligatory and voluntary payments is reflected.
On line 215 "The short-term accounts payable to suppliers and contractors" is reflected balance of short-term accounts payable to suppliers and contractors.
On line 216 "Short-term accounts payable by departmental calculations" the balance of short-term accounts payable to other public institutions by interdepartmental and interdepartmental calculations is reflected.
On line 217 "The short-term accounts payable to scholars" is reflected balance of short-term debt on grants.
On line 218 "Short-term accounts payable before workers" the balance of short-term accounts payable on compensation and other debt to workers is reflected.
On line 219 "Short-term remunerations to payment" the balance of debt on short-term remunerations on the obtained loans and other remunerations is reflected.
On line 220 "Short-term accounts payable on lease" the outstanding amount on lease payments on reporting date is reflected.
The amount of short-term accounts payable on finance lease is allocated from long-term accounts payable on finance lease in the amount of subject to annual repayment and transferred to line 220 "Short-term accounts payable on lease" from line 312 "Long-term accounts payable on lease".
On line 221 "Other short-term accounts payable" the balance of short-term accounts payable on money of temporary placement and other accounts payable is reflected.
On line 222 "Short-term estimative and warranty obligations" the balance of short-term estimative and warranty obligations is reflected.
On line 223 "Other short-term obligations" the balance in the advance payments received is reflected and we designate to obligations.
On line 300 "Total short-term obligations" the total sum of lines 210, of 211, of 212, of 213, of 214, of 215, of 216, of 217, of 218, of 219, of 220, of 221, 222 and 223 is shown.
In the Section "Long-term obligations" long-term financial liabilities, long-term accounts payable, long-term estimative and warranty obligations, other long-term obligations are reflected.
On line 310 "Long-term financial liabilities" the balance on loans to the obtained and other financial liabilities is reflected.
On this line the government issued securities placed in the internal and external markets, internal and external loans, other long-term financial liabilities are reflected.
On this line also long-term obligations under agreements of public-private partnership, including concession, due for settlement within more than twelve months after completion of the corresponding year of the planned period are reflected.
On line 311 "The long-term accounts payable to suppliers and contractors" is reflected balance of long-term accounts payable to suppliers and contractors.
On line 312 "Long-term accounts payable on lease" the balance of long-term accounts payable on lease is reflected.
The amount of short-term accounts payable on finance lease is allocated from long-term accounts payable on finance lease in the amount of subject to annual repayment and transferred from line 312 "Long-term accounts payable on lease" to line 220 "Short-term accounts payable on lease".
On line 313 "Long-term accounts payable before the budget" the balance of long-term accounts payable before the budget is reflected.
On line 314 "Long-term estimative and warranty obligations" the balance of long-term estimative and warranty obligations is reflected.
On line 315 "Other long-term obligations" are reflected balance of deferred revenues and other long-term obligations.
On line 400 "Total long-term obligations" the total sum of lines 310, of 311, of 312, of 313, 314 and 315 is reflected.
In the Section "Net Assets / Capital" the financing amounts, at the expense of external loans and the connected grants, reserves, cumulative financial result are reflected.
On line 410 "Financing of the capital investments at the expense of external loans and the connected grants" the financing amount at the expense of external loans and the connected grants is reflected.
On the line 411 "Reserves" the balance on reserves is reflected.
On line 412 "Cumulative financial result" the cumulative financial result is reflected.
On line 500 "Total net assets / the capital" is reflected total sum of lines 410, 411 and 412.
The line "Balance" shows the total amount of the Sections "Short-term Obligations", "Long-term obligations", "Net Assets / Capital" (line 300 plus line 400 plus line 500).
18. "Forecast consolidated statement about results of financial activities" (the PKFO form - 2) provides information on the income, expenses and financial result.
The line 100 "The income - all" shows the amount of lines 010, of 020, 030 and 040.
On line 010 "Income from not exchange transactions, including:" the amount of lines 011, of 012, of 013, of 014, of 015, of 016, 017 and 018 is reflected.
On line 011 "Financing of the current activities" the financing amount on content and the current activities is reflected.
On line 012 "Financing of the capital investments" the financing amount on the capital investments is reflected.
On line 013 "The income from financing at the expense of external loans" the income from receipt of external loans is reflected.
On line 014 "The income on transfers" the financing amount on transfers is reflected.
On line 015 "Transfers to local government bodies" the financing amount on transfers to local government bodies is reflected.
On line 016 "Subsidies" are reflected the financing amount on subsidies.
On line 017 "The income from the charitable help" the amount of the income from philanthropic and (or) sponsor's and (or) philanthropic activities is reflected.
On the line 018 "Grants" the amount of the arrived grants is reflected.
On the line 019 "Other" the amount of the income from other receipts is reflected.
On line 020 "The income from exchange transactions" the amount of the income from sales of goods (works and services) is reflected.
On line 030 "The income from asset management, including" the amount of lines 031 and 032 is reflected.
On line of 031 "Remunerations" the amount of the income from remunerations on the issued loans, finance lease, dividends, part of net income of subjects of the quasi-public sector is reflected.
On line 032 "Other incomes from asset management" the amount of other incomes from asset management, including the income from operating lease is reflected.
On the line 040 "Other incomes" the amount of other incomes is reflected.
The line 200 "Expenses - all" shows the amount of lines 110, of 130, 140 and 150.
On line 110 "Expenses of the administrator of the budget programs, including" the amount of lines 111, of 112, of 113, of 114, of 115, of 116, of 117, of 118, of 119, of 120, of 121, 122 and 123 is shown.
On the line 111 "Compensation" the amount of accrued expenses on compensation of workers, the added reserve on unused leaves of workers is reflected.
On line 112 "Grants" are reflected expense amount on the added grants.
On line 113 "Taxes and payments in the budget" the amount of accrued expenses on the social tax and social assignments is reflected.
On line 114 "Expenses on inventories" expenses on inventories are reflected.
On the line 115 "Travelling expenses" the amount of the accrued expenses connected with business trips of workers is reflected.
On the line 116 "Utility costs" the amount of accrued expenses for utilities is reflected.
On the line 117 "Lease payments" the amount of accrued expenses on operating lease is reflected.
On line 118 "Content of non-current assets" the amount of accrued expenses on running repair of non-current assets is reflected.
On the line 119 "Communication services" the amount of accrued expenses on communication services is reflected.
On the line 120 "Asset depreciation" the amount of accrued expenses on depreciation of non-current assets is reflected.
On line 121 "Asset impairments" are reflected the amount of accrued expenses on asset impairment.
On line 122 "Other operating expenses" the amount of accrued expenses on other operating expenses is reflected.
On line 123 "Expenses on compulsory social medical insurance" the amount of accrued expenses on assignments and fees on compulsory social medical insurance is reflected.
On line 130 "Expenses on the budget payments, including:" the amount of lines 131, of 132, of 133, of 134, 135 and 136 is reflected.
On line 131 "Pensions and benefits" the amount of accrued expenses on pensions and benefits is reflected.
On line 132 "Subsidies" are reflected expense amount on subsidies to physical persons and legal entities.
On line 133 "Target transfers" the expense amount on target transfers is reflected.
On line 134 "Transfers of general nature" the expense amount on transfers of general nature is reflected.
On line 135 "Transfers to physical persons" the amount of accrued expenses on transfers to the physical persons who are not employees of public institution is reflected.
On line 136 "Transfers to local government bodies" the expense amount on transfers to local government bodies is reflected.
On line 137 "Other transfers" the amount of other transfers is reflected.
On line 140 "Management expenses assets, including" the amount of lines 141 and 142 is reflected.
On line of 141 "Remunerations" is reflected expenses on the added remunerations on the loans obtained and finance lease.
On line 142 "Other expenses on asset management" the amount of other accrued expenses from asset management, including expenses under agreements of public-private partnership on compensation of operating (operational) and other costs is reflected.
On the line 150 "Other expenses" the amount of other expenses is reflected.
On line 210 "The share of net profits or losses on the investments considered on equity method" is shown share in profit (loss) of investee.
On line 220 "Disposal of non-current assets" the financial result from voluntary conveyance or to write-off of assets is reflected.
On the line 230 "Exchange difference" the financial result from exchange difference is reflected.
On the line 240 "Other" the other financial result is reflected.
The line 300 "Financial result of the accounting period" shows the total amount of difference of lines 100 and 200 with lines 210, of 220, 230 and 240.
19. "Forecast consolidated statement about movement of money" (direct method) (the PKFO form - 3) provides information on cash flow on sources of financing and classification by types of activity with use of direct method.
The report consists of three Sections: Cash flow from operating activiies, Cash flow from investing activities, Cash flow from financial activities.
Operating activities - activities which do not belong to investing or financial activities;
financial activities - activities from which changes in the amount of and structure of borrowed funds result;
investing activities - acquisition and realization of the non-current assets and other investments which are not relating to cash equivalents.
In the Section "Cash Flow from Operating Activiies" cash receipt into cash accounts of public institutions on sources of financing and their disposal on expense types is reflected.
The line 100 "Cash receipt - all" shows the amount of lines 010, of 017, of 020, of 030, of 040, 050 and 060.
On line 010 "Financing from the budget" the amount of lines 011, of 012, of 013, of 014, 015 and 016 is shown.
On line 011 of "The current activities" the financing amount on content and the current activities is reflected.
On line 012 "Capital investments" the financing amount on the capital investments is reflected.
On line 013 "At the expense of external loans and the connected grants" the financing amount according to external loans and the connected grants is reflected.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.