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

of February 15, 2023 No. 172

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) 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:

state Item 11 in the following edition:

"11. Public institutions and administrators of budget programs constitute and represent the following report types:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU according to appendix 3 to these rules (further – form 1-PU);

arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for form 2-SD according to appendix 4 to these rules (further – form 2-SD);

the report on use of the funds allocated for entertainment costs in form 3-PZ according to appendix 5 to these rules (further – form 3-PZ);

the summary report on expenses on budget classification in form 4-20, of the Minister of Finance of the Republic of Kazakhstan approved by the order of December 4, 2014 No. 540 "About approval of Rules of budget implementation and its cash servicing" (it is registered in the Register of state registration of regulatory legal acts at No. 9934) (further – form 4-20);

the receipt and disbursement statement of the State Social Insurance Fund (further - GFSS) in form 8-GFSS according to appendix 9-1 to these rules (further - form 8 - GFSS);

the receipt and disbursement statement of Fund of social medical insurance (further - FSMS) in form 8-FSMS according to appendix 9-2 to these rules (further - form 8 - FSMS);

the receipt and disbursement statement of Fund of support of infrastructure of education (further - FPIO) in form 9-FPIO according to appendix 9-3 to these rules (further – form 9-FPIO).";

state Item 46 in the following edition:

"46. The Sections of the performance report of the republican budget including budget expenses contain data on functional groups, functional subgroups, administrators of budget programs, budget programs, subprogrammes of classification of expenses of the budget.

The Sections of the performance report of the local budget including budget expenses contain data on functional groups, functional subgroups, administrators of budget programs, budget programs, subprogrammes of classification of expenses of the budget.";

state Item 57 in the following edition:

"57. Free remaining balance of budgetary funds is the remaining balance of budgetary funds for the beginning of year which remained after distribution on:

1) servicing and repayment of principal debt on the obtained loans;

2) financing of unpaid part of undertaken obligations of last financial year according to budget development programs with realization term more than one year and to the current budget programs providing acquisition of assets and other goods with the term of production and delivery more than one financial year, services with rendering term more than one financial year;

3) further financing of budget investments on which the deadline corresponds to the period of realization of budget investments according to the approved documentation specified in Items 1, 1-1 and 2 Articles 157 and in Item 1-1 of Article 159 of the Budget code;

4) further financing of budget programs (subprogrammes) financed for the provision account on initiatives of the President of the Republic of Kazakhstan;

5) further financing of budget programs (subprogrammes) according to which obligations are not assumed in last financial year, without change of their purpose according to the offer of the relevant budget commission and based on budget monitoring;

6) return (underused) in the expired financial year of the unused amounts of the target transfers allocated from republican regional or district (the cities of regional value) the budget;

7) return of the amount of excess of the determined sum over the annual amount of the consolidating plan of financing on payments for the end of the corresponding financial year following the results of the expired financial year local executive bodies when financing the separate directions of expenses from the local budget below the minimum amounts established by the law (the decision of regional maslikhat) on amounts of transfers of general nature;

8) return to National fund of the Republic of Kazakhstan parts of the unused funds raised from National fund of the Republic of Kazakhstan in the republican budget in the form of target transfer;

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