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

of September 6, 2019 No. 972

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting budget accounting"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting budget accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 5962, No. 2, Article 368) the following changes and amendment is published in the Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan in 2010:

in the Rules of conducting budget accounting approved by the specified order:

state Item 1 in the following edition:

"1. These rules are developed according to the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine procedure for conducting budget accounting of execution republican and local budgets.

Authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts (further - authorized bodies on budget implementation) perform conducting budget accounting according to these rules.

Budget accounting - the arranged system of collection, registration and generalization of information in terms of money on transactions from the single treasurer account (further - EKS) and accounts of public institutions, about requirements and obligations of the Government of the Republic of Kazakhstan and local executive bodies, regulated by the budget legislation of the Republic of Kazakhstan.

The single treasurer account includes remaining balance of money of control accounts of cash (further - KSN).

Budget accounting represents the accounting of execution of budgets performed on cash basis in case of which transactions are reflected in accounts by method of double record according to the chart of accounts. Budget account is kept in national currency of the Republic of Kazakhstan.

Budget accounting covers all transactions on budget implementation connected with accomplishment of complex of actions for ensuring receipts in the budget to implementation of budget programs (subprogrammes), deficit financing (use of budget surplus) and cash flow on KSN of the transactions intended for accounting connected with transfer of receipts in republican and local budgets and carrying out expenses from republican and local budgets and provides the characteristic of condition of the budget in the course of its execution.

Data of budget accounting are basis of creation of budget reports on budget implementation.

The head of authorized body on budget implementation creates necessary conditions for the correct conducting budget accounting, provides accomplishment by structural division on budget accounting of authorized body on budget implementation of the requirements provided by these rules regarding procedure for conducting budget accounting of budget implementation, registration and representation for accounting of documents and data.";

state Item 8 in the following edition:

"8. Account of transactions on execution of budgets is kept in the following accounting registers:

the book "Magazine-main" in form, according to appendix 1 to these rules;

the memorial order on the single treasurer account on form, according to appendix 2 to these rules;

the memorial order in form, according to appendix 3 to these rules;

disaggregation on accounts on form, according to appendix 4 to these rules (it is intended for accounting of KSN of paid services, the charitable help, temporary placement of money, target financing, local self-government, rekonvertation of the external loan or the connected grant, National fund of the Republic of Kazakhstan (further - National fund), Fund to compensation by the victim, the transfers to fund of social medical insurance from the republican budget for fee rendered within the guaranteed amount of free medical care (further - FSMS transfers), the Eurasian Economic Union, accounts of subjects of the quasi-public sector, accounts of public procurements, accounts of the amounts before examination, the account of remuneration on remaining balance of the money which is on the single treasurer account);

disaggregation of the amounts of deposits (deposits) placed with EKS in form, according to appendix 5 to these rules;

disaggregation of the placed deposit amounts from local budgets in form, according to appendix 6 to these rules;

disaggregation on receipts and expenses of the budget for form, according to appendix 7 to these rules;

balance of Committee of treasury in No. form 1, according to appendix 8 to these rules;

balance of execution of the local budget in form No. 1-M, according to appendix 9 to these rules;

the report on movement of money on the Single treasurer account on No. form 2, according to appendix 10 to these rules;

the report on the state and guaranteed by the state debt, debt on guarantees of the state on No. form 3, according to appendix 12 to these rules;

the report on external loans and the connected grants on No. form 5, according to appendix 14 to these rules;

information on expenditure of reserve of the Government of the Republic of Kazakhstan and local executive bodies on form, according to appendix 15 to these rules;

data on account balances for accounting of the amounts of letters of credit of public institutions in form, according to appendix 16 to these rules;

the report on closing of operational day on accounts in foreign currency in No. form 6, according to appendix 17 to these rules;

the report on movement of money of the local budget on form No. 2-M, according to appendix 18 to these rules;

disaggregation on accounts in foreign currency in form, according to appendix 19 to these rules;

the report on closing of operational day in the Integrated information system of treasury (further - IISK) in form, according to appendix 20 to these rules;

information on expenditure of means of external loans and the connected grants within investment projects in form, according to appendix 21 to these rules;

the reference according to temporarily available budgetary funds (deposits) placed in National Bank from the Single treasurer account on form according to appendix 23 to these rules;

information on the loans granted from the budget for form according to appendix 27 to these rules.";

state Item 10 in the following edition:

"10. In the book "Magazine-main" chronological and systematic records on sub-accounts of budget accounting of execution of budgets unite.

When opening the book for new financial year on the first line the amounts of remaining balance on sub-accounts for the expired year register. The amounts of balance sheet asset register in the debit, and the liability amounts - on credit the corresponding sub-accounts of the book.

Remaining balance for the beginning of year on separate sub-accounts shall correspond to entries for the beginning of year in registers of analytics.

Records in the book "Magazine-main" are made based on the memorial order and documents attached to it which are the basis for its filling.

In the book "Magazine-main" is counted general result of turnovers in month and debit or credit balances for the beginning of the next month are removed on all sub-accounts.

Based on the amounts of remaining balance on the sub-accounts removed in the book "Magazine-main" the balance as of July 1 of the current year and for January 1 of the year following for reporting which is signed by the head of authorized body on budget implementation and the head of the structural unit on budget accounting of authorized body on budget implementation is made.

Registers of accounting the forthcoming year are prepared no later than December 31 of the current financial year.

The balance of Committee of treasury reflects remaining balance of money for EKC, KCH republican and local budgets, in the account of external loans, in KSN of paid services, charitable help, temporary placement of money, target financing, local self-government, rekonvertation of the external loan or connected grant, National fund, Fund of compensation by the victim, FSMS transfers, on the account of the Eurasian Economic Union, on accounts of subjects of the quasi-public sector, on accounts of public procurements, on accounts in foreign currency, on accounts of the amounts before examination, on the account of remuneration on remaining balance of the money which is on the single treasurer account, on the account on money in calculations on shortages of local budgets (further - MB), on placement in deposits (deposits) of National Bank of the Republic of Kazakhstan (further - National Bank).

The balance of execution of local budgets reflects remaining balance of money for KSN of the corresponding local budgets, in the corresponding KSN of paid services, charitable help, temporary placement of money, on accounts on shortages of MB, on placement in deposits (deposits) of National Bank, on the account on external loans, accounts of subjects of the quasi-public sector, accounts of public procurements, KSN of local self-government.

Before creation of balance the reconciliation of turnovers and remaining balance on analytical accounts with turnovers and account balances of synthetic accounting is made.

In the report on movement of money for EKS on No. form 2, remaining balance of money for the beginning of year and the end of the accounting period, with reflection of receipts and disposals of money during the accounting period is shown.";

state Item 25 in the following edition:

"25. On account 3 "Control accounts of cash and other accounts in national currency" movement of money in national currency is considered: on KSN of the republican budget (further - the Republic of Belarus) and local budgets, on accounts on external loans, KSN of paid services, the charitable help, temporary placement of money, National fund, Fund of compensation by the victim, transfers of FSMS, target financing, local self-government, rekonvertation of the external loan or the connected grant, on accounts of the amounts before clarification, the Eurasian Economic Union, subjects of the quasi-public sector, on accounts of public procurements, on the account of remuneration on remaining balance of the money which is on the single treasurer account and also considers the attracted money of local budgets for placement in deposits (deposits) of National Bank.

Account 3 is subdivided into sub-accounts:

300 "KCH OF THE REPUBLIC OF BELARUS";

301 "MB KCH";

302 "Account on external loans";

303 "Account of the Eurasian Economic Union";

304 of "Accounts of subjects of the quasi-public sector of the Republic of Belarus";

305 of "Accounts of subjects of the quasi-public sector of MB";

306 "KSN of local self-government";

307 of "KSN of rekonvertation of the external loan or connected grant";

308 of "Accounts of public procurements";

309 "KSN of transfers of FSMS";

310 "KSN of paid services of the Republic of Belarus";

311 "KSN of paid services MB";

320 "KSN of the charitable help of the Republic of Belarus";

321 "KSN of the charitable help of MB";

330 "KSN of temporary placement of money of the Republic of Belarus";

331 "KSN of temporary placement of money of MB";

340 "KSN of National fund";

350 "KSN of target financing";

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