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ORDER OF THE MINISTER OF FOREIGN AFFAIRS OF THE REPUBLIC OF KAZAKHSTAN

of August 31, 2021 No. 11-1-4/355

About approval of the Instruction about procedure for application of general provisions on financial accounting in foreign institutions of the Republic of Kazakhstan

According to subitem 27-12) of article 6 of the Law of the Republic of Kazakhstan "About diplomatic service of the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve the enclosed Instruction about procedure for application of general provisions on financial accounting in foreign institutions of the Republic of Kazakhstan.

2. To provide to monetary department of the Ministry of Foreign Affairs 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 the Internet - resource of the Ministry of Foreign Affairs of the Republic of Kazakhstan after its official publication;

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 Foreign Affairs of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. To impose control of execution of this order on the chief of staff of the Ministry of Foreign Affairs of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Foreign Affairs of the Republic of Kazakhstan

M. Tileuberdi

It is approved

Minister of Finance of the Republic of Kazakhstan ____________________

"__" _________ 2021

 

Approved by the Order of the Minister of Foreign Affairs of the Republic of Kazakhstan of August 31, 2021 No. 11-1-4/355

The instruction about procedure for application of general provisions on financial accounting in foreign institutions of the Republic of Kazakhstan

Chapter 1. General provisions

1. This Instruction about procedure for application of general provisions on financial accounting in foreign institutions of the Republic of Kazakhstan (further - the Instruction) is developed according to subitem 27-12) of article 6 of the Law of the Republic of Kazakhstan "About diplomatic service of the Republic of Kazakhstan", and determines procedure for application of general provisions by financial accounting in foreign institutions of the Republic of Kazakhstan (further - foreign institutions).

2. In this Instruction the following concepts are used:

1) assets - the resources controlled by public institution as a result of last events which are capable to provide in the future economic benefit or service potential;

2) deferred expenses - the expenses made in this period, but relating to future periods;

3) depreciation - systematic distribution of depreciable cost of asset throughout the term of its useful use;

4) exchange difference - the difference arising in case of recalculation of identical quantity of units of one currency in other currency by other currency rates;

5) source accounting documents (further - source documents) - the documentary evidence both on paper, and on the electronic medium of the fact of making of transaction or event and the right to its making based on which financial accounting is kept;

6) the accountant - the authorized worker on financial accounting in foreign institution;

7) financial accounting - the ordered system of collection, registration and generalization of information on transactions and events of individual entrepreneurs and the organizations regulated by the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting, and also accounting policy;

8) bookkeeping registers - forms for generalization, systematization and accumulating of information containing in the source documents accepted to accounting for its reflection in system of financial accounting and the financial reporting;

9) lease - the agreement under which the lessor gives to the lessee in exchange for payment or payment series right to use of asset during the approved period of time;

10) the income - increase in economic benefits or service potential during the accounting period in the form of inflow or increments of assets or reduction of obligations which lead to increase in net assets / the capital, other than the increase connected with fees of persons participating in the capital;

11) financing currency - foreign currency (euro or dollar of the United States of America (further - US dollar)) in which financing of foreign institution is performed;

12) currency of accounts presentation - currency in which the financial reporting of foreign institutions is submitted;

13) inventories - assets:

in the form of raw materials and materials for use in production process;

in the form of the raw materials and materials consumed or distributed when rendering services;

held for sale or distributions during normal activities of the company;

made for sale or distribution;

14) intangible asset - the identifiable non-monetary asset which does not have physical shape;

15) the obligation - the existing obligation of public institution arising from last events which settlement will lead to disposal of the resources containing economic benefits or service potential;

16) conflict of interest - contradiction between private interests of the government employee and his ex-officio full powers in case of whom private interests of the government employee can lead to non-execution or improper execution of the ex-officio full powers by it;

17) fixed assets - material objects, which:

keep for use in production or delivery of goods or rendering services, for transfer to lease to other persons or for the administrative purposes;

as expected, will be used within more than one year;

18) expenses - reduction of economic benefits or service potential during the accounting period in the form of outflow or reduction of assets or emergence of obligations which lead to reduction of net assets / the capital, other than the reduction connected with distribution to persons participating in the capital;

19) guest visits - working meetings of the head of foreign institutions and personnel of diplomatic service (further - personnel) with foreign guests in the territory of real estate objects of foreign institutions.

Chapter 2. Procedure for the organization of financial accounting in foreign institutions

3. Foreign institutions perform financial accounting in memorial and order form.

The documents checked and accepted to accounting are systematized on transaction dates (in chronological procedure) and drawn up by the memorial orders which are accumulative sheets, in the forms of the Album of forms of accounting documentation for public institutions approved by the order of the acting minister of finance of the Republic of Kazakhstan of August 2, 2011 No. 390 (it is registered in the Register of state registration of regulatory legal acts for No. 7126) (further - the Album of forms).

Permanent numbers with 1 on 27 according to the Rules of financial accounting in public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 are assigned to the memorial orders which are drawn up in forms of the Album of forms (it is registered in the Register of state registration of regulatory legal acts for No. 6443) (further - Rules of financial accounting in public institutions).

On other transactions and on transactions of Storno separate memorial orders of form 274 Albums of forms which are numbered, since 28 for every month separately are constituted.

4. Entries in memorial orders are made by the accountant in financing currency. For these purposes the equivalent in financing currency at the rate of converting is determined by all transactions made in currency of the state of stay.

5. Analytics are kept on cards of the accounts of financial accounting created in the automated information system of financial accounting in financing currency. Entries in bookkeeping registers are made from source documents no later than the next day after their obtaining. Upon termination of every month in registers of analytics results of turnovers are counted and remaining balance on sub-accounts is removed.

6. In each ledger of foreign institution prior to entries in it all pages (sheets) are numbered. On the last page by the signature of the accountant the text becomes: "In this book of all it is strung together, numbered and under seal ___ pages (sheets)".

7. Source documents, the financial reporting and contractual basis (agreements on public procurements, supplementary agreements) are numbered, proshnurovyvatsya and sbroshyurovyvatsya in nomenclature cases.

8. Transactions and events in financial accounting of foreign institutions are reflected in the basis of the Chart of accounts of financial accounting in the public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 15, 2010 No. 281 (it is registered in the Register of state registration of regulatory legal acts for No. 6314) (further - the Chart of accounts).

9. Implementation of account transactions from settlement accounts is made on specifics of economic classification of budget expenses (further - specifics) within funding plan the current financial year.

Use of budgetary funds by foreign institutions is performed strictly on purpose.

10. The order limit of means (expenses) provided by funding plan of foreign institution is performed by the head of foreign institution. Financial accounting of foreign institution is kept by the accountant.

11. All accounting documents constituted in foreign language are provided with the short translation into state language of the Republic of Kazakhstan or Russian constituted by person determined by the head of foreign institution.

12. The head of foreign institution (person to who fulfillment of duties of the head is assigned) and/or other authorized persons designated according to Regulations on the diplomatic and equated to it representation has rights of the first signature. The right of the first signature, including for the period of fulfillment of duties of the first head is drawn up by the order of the head (person to who fulfillment of duties of the head is assigned) of foreign institution.

13. The accountant or the other person determined based on the order of the head of foreign institution has rights of the second signature.

In the foreign institutions which do not have the accountant, financial accounting and the reporting are constituted by the accountant in combination appointed the Minister.

14. The foreign institution of obligation of the cashier who is responsible for conducting cash transactions of foreign institution are performed by the accountant or person from among personnel, determined based on the order of the head of foreign institution.

15. Appointment of responsible persons is made based on the order of the head of foreign institution.

16. In case of release of the accountant from post (dismissal, appointment to other position, movement) in foreign institutions delivery of cases to the accountant appointed to position according to the legislation of the Republic of Kazakhstan in the sphere of diplomatic service, and in the absence of the last - to the worker appointed by the order of the head of foreign institution is made.

Acceptance delivery put the accountant who is handing over cases (further - handing over), and the worker accepting cases (further - accepting), are made based on the order of the head of foreign institution which also creates the commission on acceptance delivery of cases by the accountant.

In the order of the head of foreign institution are specified:

the term of acceptance delivery put the accountant in one foreign institution, but no more than 10 (ten) working days, and also in two and more foreign institutions in combination, but no more than 14 (fourteen) working days;

payment procedure of the work which is handing over and accepting;

person who is granted for acceptance delivery of cases right to sign on documents,

regulations on what before registration of the right to sign accepting documents signs handing over under control of accepting.

In the course of acceptance delivery of cases the financial accounting condition in this foreign institution and reliability of reporting data is determined, the delivery and acceptance certificate of cases differentiating responsibility accepting and handing over (in which the name and the number of accounting registers, the financial reporting, budget reports, the amount and the name of assets, obligations, net assets / the capital is specified) is drawn up.

Transfer of cases by the accountant is made on the basis of the last provided balance. In the delivery and acceptance certificate of cases date of implementation of transfer of cases is specified.

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