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

of March 11, 2020 No. 243

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630 "About approval of Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts" (it is registered in the Register of state registration of regulatory legal acts at No. 14613, it is published on January 17, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes and amendments:

in Rules of creation and submission of budget reports by public institutions, administrators of budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, the rural districts approved by the specified order:

the seventh Item 26 to state part in the following edition:

"The reporting on creditor and receivables does not join the amounts:

budget credits and remunerations on them;

the transfers transferred from one level of the budget to another;

debts on estimative and warranty obligations, financial liabilities on the obtained loans;

debts to workers on unused leaves;

the deferred expenses reflected in account 1420 "Deferred expenses";

accounts payable on money of temporary placement;

accounts payable by calculations with the budget, reflected in account 3130 "Short-term accounts payable by calculations with the budget" and 4130 "Long-term accounts payable before the budget" if it arises in case of simultaneous correspondence in case of recognition of receivables which are reflected in form 5-DZ-B or 5-DZ-P;

debts on projects of public-private partnership;

debts on the income from asset management (from receipts of part of net income of subject to investment, dividends on the state blocks of shares, on shares in legal entities, from lease of property).";

state Item 39 in the following edition:

"39. In case of change of codes of functional or economic classification of expenses of Single budget classification of the Republic of Kazakhstan, creditor and receivables in budget reports are shown on new expense codes.";

state Item 80 in the following edition:

"80. The performance report of the consolidated budget includes the following Sections (subsections):

1) income (I):

tax revenues;

non-tax receipts;

sales proceeds of fixed capital;

receipts of transfers;

2) other receipts and the income which is not prohibited by the legislation of the Republic of Kazakhstan (II);

3) investment revenues from management of National fund of the Republic of Kazakhstan (III);

4) costs (IV):

5) payments with KSN of Fund of compensation by the victim (V);

6) covering of the expenses connected with management of National fund and carrying out annual external audit (VI);

7) net budget crediting (VII):

budget credits;

repayment of budget credits;

8) balance on transactions with financial assets (VIII):

acquisition of financial assets;

sales proceeds of financial assets of the state;

9) deficit (surplus) of the budget (IX);

10) deficit financing (surplus use) of the budget (X):

receipt of loans;

repayment of loans;

the used remaining balance of budgetary funds;

11) help Section "Remaining Balance of Budgetary Funds":

remaining balance of budgetary funds for the beginning of financial year;

remaining balance of budgetary funds by the end of the reporting period.

Deficit (surplus) of the budget is determined by formula:

Db(Pb) = D + Ip+Id-Z-PR-Wk-K-S, where:

Ip - other receipts and the income which is not prohibited by the legislation of the Republic of Kazakhstan;

Id - investment revenues from management of National fund of the Republic of Kazakhstan;

Pr - covering of the expenses connected with management of National fund and carrying out annual external audit;

Wk - payments with KSN of Fund of compensation by the victim.

The received size with negative sign is deficit, with positive sign - budget surplus.";

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

"1) the monthly report on budget implementation of area, city of republican value, the capital - no later than the 8th following for reporting by means of IS in full in which the Section of the performance report of the local budget including receipts in the budget shall contain categories, classes, subclasses and specifics of classification of receipts of the budget, and the Sections of the report including budget expenses contain functional groups, functional subgroups, administrators of budget programs, programs, subprogrammes and specifics of classification of expenses of the budget with subsequent until the end of the month following the reporting, its confirmation through single system of electronic document management of state bodies created according to Items 45 and 46 of these rules;";

the paragraph one of the subitem 1) of Item 87 to state in the following edition:

"1) data on execution of indicators of the republican budget for month under report, without cash transactions of the last month of the accounting period at the expense of external loans - not later than 3 dates, following for reporting, taking into account cash transactions of the last month of the accounting period at the expense of external loans - no later than the 8th following for reporting.";

state Item 88 in the following edition:

"88. The monthly/annual statement about execution of budget development programs according to local budgets is created by local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts in form 6-BPR with indication of total according to investment projects, joint financing of concessionary projects, investments on forming and increase in the authorized capital of legal entities, and also according to the budget development programs which are not relating on the content to the budget programs directed to implementation of budget investment projects, joint financing of concessionary projects and to forming and increase in the authorized capital of legal entities which are specified in the Section "Other".

In column 1 codes are filled:

functional and economic classification of expenses of the budget - functional group, functional subgroup, the administrator of the budget program, the budget program, the subprogramme, specifics;

in column 2 the name of indicators of classification of receipts is specified, to functional and economic classification of expenses of the budget;

the amounts of the budget for accounting financial year approved by Parliament of the Republic of Kazakhstan are specified to column 3;

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