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THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 27, 2019 No. 492

About approval of Rules of creation of forecast consolidated financial statements of the administrator of the budget programs

(as amended on 23-02-2022)

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

Rules of creation of forecast consolidated financial statements of the administrator of the budget programs

Chapter 1. General provisions

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.

Chapter 2. Filling of forecast consolidated financial statements of the administrator of the budget programs

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".

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.

Chapter 3. Creation of forecast consolidated financial statements by the administrator of the budget programs

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.

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