Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 27, 2021 No. 1108

About approval of Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital

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 according to the regional budget, city budget of republican value, the capital.

2. To provide to department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) 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) and 2) of this Item.

3. This order becomes effective since January 1, 2023 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

 

"Is approved"

Ministry of national economy of the Republic of Kazakhstan

 

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 27, 2021 No. 1108

Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital

Chapter 1. General provisions

1. These rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital (further - 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 regional budget, city budget of republican value, the capital.

2. The local authorized body on state planning constitutes forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital in amount and in the forms established by these rules.

3. 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. Amount and forms of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital

4. The forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital are part of the draft decision of maslikhat about the local budget and include:

1) forecast consolidated statement about financial position in the PKFO-1MB form according to appendix 1 to these rules;

2) forecast consolidated statement about results of financial activities on the PKFO-2MB form according to appendix 2 to these rules;

3) forecast consolidated statement about movement of money in the PKFO-3MB form according to appendix 3 to these rules;

4) forecast consolidated statement about changes of net assets / the capital in the PKFO-4MB form according to appendix 4 to these rules;

5) the explanatory note according to appendix 5 to these rules.

5. The local authorized body on state planning constitutes forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital based on forecast consolidated financial statements of administrators of the budget programs, the List of data on structure of the budget for the PD-MB form according to appendix 6 to these rules (further - the List), information on borrowing by local executive bodies on the GZ-MB form according to appendix 7 to these rules (further - the GZ-MB form), information on the state agreement obligations of public-private partnership, including concession, on the GChP-MB form according to appendix 8 to these rules (further - the GChP-MB form), information on budget credits on form of BQ-MB according to appendix 9 to these rules (further - form of BQ-MB)

6. Forming of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital according to the forms determined by item 4 of these rules is provided by creation and mutual reconciliation of the List.

7. The forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital are lashed to strategic planning regarding the three-year budget parameters of the forecast of social and economic development determined according to the order of the Minister of national economy of the Republic of Kazakhstan of January 8, 2015 No. 9 "About approval of Rules and terms of development of the forecast of social and economic development" (it is registered in the Register of state registration of regulatory legal acts at No. 10555).

8. The forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital contain the specific, measurable and realistic, limited to the planned period indicators provided as actual (fact), estimative (assessment), forecast (forecast).

The fact reflects results of the results provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital on accrual method and the performance report of the regional budget, city budget of republican value, the capital for the corresponding financial year.

Assessment reflects indicators of the regional budget, city budget of republican value, the capital for the current financial year.

The forecast reflects planned targets according to the draft of the regional budget, city budget of republican value, the capital for the planned period.

9. The explanatory note to forecast consolidated financial statements includes basic provisions of accounting policy and the explanation to forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital taking into account changes of indicators.

Explanations on assets and liabilities are represented in notes to forecast consolidated statement on financial position according to the regional budget, city budget of republican value, the capital.

Explanations according to the income, expenses and financial results are represented in notes to forecast consolidated statement on results of financial activities on the regional budget, city budget of republican value, the capital.

Explanations on cash flow from operating, investing and financial activities are represented in notes to forecast consolidated statement on movement of money according to the regional budget, city budget of republican value, the capital.

Explanations under Articles of net assets / the capital are represented in notes to forecast consolidated statement on changes of net assets / the capital.

Notes in the explanatory note to forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital have end-to-end numbering which specifies codes of the corresponding lines of the forms provided in item 4 of these rules.

Chapter 3. Procedure for creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital

10. The local authorized body on state planning creates forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital on the basis of the List including table 1.1 - 1.31 Lists.

11. The local authorized body on budget implementation (further - local executive body) represents table 1. 2, 1.3, 1.5, 1.6, 1.7, 1.8, 1.9, 1.10, 1.15, 1.16, 1.19, 1.21, 1.29 and 1.31 Lists with filling of the columns "fact" and "assessment", table 1. 4, 1.11, 1.12, 1.17, 1.22, 1.23, 1.24, 1.25, 1.26 and 1.27 Lists with filling of the column "assessment", information on the GChP-MB form by July 1 of the current financial year in local authorized body on state planning signed by the first head of the local executive body responsible for creation of indicators.

Forming of data on the GChP-MB form is performed by local executive body on the basis of information from administrators of the budget programs. Administrators of the budget programs for the agreements of public-private partnership, including concession registered in local executive body providing payment of the state obligations provide information on the GChP-MB form by April 1 of the current financial year in local executive body.

The local executive body represents the GZ-MB forms and BQ-MB by May 1 of the current financial year to local authorized body on state planning.

12. Local authorized body on state planning forming of tables 1. 1.20, 1.28 and 1.30 Lists according to the columns "fact" and "assessment" perform 18, according to tables 1. 19, 1.21, 1.29 and 1.31 Lists provided by local executive body.

13. Forming of the List is performed in the following procedure:

1) the column "fact" of tables 1.1 and 1.2 is filled in based on the report about execution of the regional budget, city budget of republican value, the capital for accounting financial year. Column "fact" of tables of the List, except for tables 1. 1, 1.2, 1.19, 1.21, 1.29 and 1.31, it is not filled.

The column "assessment" of tables of the List is filled in based on the receipts this the consolidating plan and financing on payments and/or the performance report of the regional budget, city budget of republican value, the capital of current period.

Column "forecast" of tables 1. 1, 1.5 and 1.15 No. 34 "About approval of the Technique of forecasting of receipts of the budget" is filled based on data of forecasting of receipts in the regional budget, city budget of republican value, the capital according to the order of the acting minister of national economy of the Republic of Kazakhstan of January 21, 2015 (it is registered in the Register of state registration of regulatory legal acts at No. 10322);

2) table 1. 3, 1.6, 1.7, 1.8, 1.9, 1.10 and 1.16 are filled on expenses of the regional budget, city budget of republican value, the capital in coordination with specifics of economic 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);

3) table 1. 4, 1.11, 1.12, 1.13, 1.14 and 1.17 on cash flow from operating, investing and financial activities are filled by data transfer from tables 1. 1, 1.2, 1.3, 1.5, 1.6, 1.7, 1.8, 1.9, 1.10, 1.15 and 1.16;

4) in tables 1.18 and 1.19 indicators of the forecast consolidated cash flow statement according to the regional budget, city budget of republican value, the capital are created;

5) in tables 1.20 and 1.21 indicators of forecast consolidated statement about result of financial activities on the regional budget, city budget of republican value, the capital are created;

6) table 1. 22, 1.23, 1.24, 1.25, 1.26 and 1.27 on changes in assets and liabilities are filled based on these tables 1. 3, 1.5, 1.6, 1.7, 1.8, 1.9, 1.10, 1.15 and 1.16;

7) in tables 1.28 and 1.29 indicators of forecast consolidated statement about financial position according to the regional budget, city budget of republican value, the capital are created;

8) in tables 1.30 and 1.31 indicators of forecast consolidated statement about changes of net assets / the capital are created.

14. For filling of the forms provided in item 4 of these rules are used table 1. 18, 1.20, 1.28 and 1.30 Lists.

15. Calculation of the budget parameters for the planned period is made in tables 1. 18, 1.20, 1.28 and 1.30 Lists as follows:

result of operating activiies (is reflected in the note 33, by code of line 500 of forecast consolidated statement about results of financial activities on the regional budget, city budget of republican value, the capital), the determined addition of net operational balance and the other economic flows included in result of operating activiies;

result of operating activiies (not oil) (is reflected in the note 34, by code of line 600 of forecast consolidated statement about results of financial activities on the regional budget, city budget of republican value, the capital), determined by subtraction from result of operating activiies of difference between oil revenues and oil expenses;

net crediting (borrowing) (is reflected in the note 35, by code of line 900 of forecast consolidated statement about results of financial activities on the regional budget, city budget of republican value, the capital) determined by subtraction from net operational balance of net acquisition of non-financial assets;

the general balance of the budget (is reflected in the note 36, by code of line 920 of forecast consolidated statement about results of financial activities on the regional budget, city budget of republican value, the capital) determined by addition of net crediting (borrowing) and net cash flow by transactions with financial assets for implementation of measures of policy;

general balance of the budget (not oil) (is reflected in the note 37, by code of line 930 of forecast consolidated statement about results of financial activities on the regional budget, city budget of republican value, the capital), determined by subtraction from general balance of the budget of difference between oil revenues and oil expenses and differences from transactions with non-financial assets (oil);

surplus (deficit) of money (is reflected in the note 41, by code of line 940 of forecast consolidated statement about movement of money according to the regional budget, city budget of republican value, the capital) determined by subtraction from net amount of money from operating activiies of net investments in non-financial assets;

general surplus (deficit) of money (is reflected in the note 42, by code of line 950 of forecast consolidated statement about movement of money according to the regional budget, city budget of republican value, the capital) determined by addition of surplus (deficit) of money and net cash flow by transactions with financial assets for implementation of measures of policy;

general surplus (deficit) of money (not oil) (is reflected in the note 43, by code of line 960 of forecast consolidated statement about movement of money according to the regional budget, city budget of republican value, the capital), (oil) determined by subtraction from general surplus (deficit) of money of difference between oil receipts and disposals of money from operating activiies (oil) and differences between receipts and disposals of money from transactions with non-financial assets;

the debt (is reflected in the note 18, by code of line 500 of forecast consolidated statement about financial position according to the regional budget, city budget of republican value, the capital) determined by the borrowing amount;

the net debt (is reflected in the note 19, by code of line 600 of forecast consolidated statement about financial position according to the regional budget, city budget of republican value, the capital) determined by subtraction of money and their equivalents from amount of debt and agreement obligations of public-private partnership.

16. Terms of preparation and submission of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital are similar to terms of preparation and submission of the draft of the regional budget, city budget of republican value, the capital.

Appendix 1

to Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital

PKFO-1MB form

Forecast consolidated statement about financial position _____________________________________________ (the name of the local budget) _____________ years

Unit of measure: thousands of tenges

ASSETS

note No.

Code of line

fact

assessment

forecast

20khkh year

20khkh year

20khkh year

20khkh year

20khkh year

1

2

3

4

5

6

7

8

I. Financial assets








Money and their equivalents

1

010






Financial investments

2

011






The long-term financial investments considered on equity method

3

012






The advance payments issued

4

013






Other receivables

5

014






Total financial assets


100






II. Non-financial assets








Inventories

6

111






Fixed assets

7, 10

112






Construction in progress and capital investments

8, 10

113






Intangible assets

9, 10

114






Other non-financial assets

11

115






Total non-financial assets


200






Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

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

Get help

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.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.