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

of August 10, 2023 No. 845

About introduction of amendments to the order of the Deputy prime minister – the Minister of Finance of the Republic of Kazakhstan of March 31, 2022 No. 344 "About approval of Rules of creation and accounts presentation about debt condition"

I ORDER:

1. Bring in the order of the Deputy prime minister – the Minister of Finance of the Republic of Kazakhstan of March 31, 2022 No. 344 "About approval of Rules of creation and accounts presentation about debt condition" (it is registered in the Register of state registration of regulatory legal acts at No. 27339) the following changes:

in the Rules of creation and accounts presentation about condition of debt approved by the specified order:

the fourth Item 6 to state the paragraph in the following edition:

"department – the financial reporting about condition of debt republican and local (the summary financial reporting about condition of debt of regional budgets, budgets of the cities of republican value and the capital) budgets and the financial reporting about condition of the debt formed at the expense of other means to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget respectively – no later than August 25, for accounting financial year – till the February 25 following accounting financial year.";

state Item 12 in the following edition:

"12. Information on the reasons of formation of debt in the annual and semi-annual financial reporting about condition of debt is created with indication of account number of financial accounting on which the debt was formed.

In the reporting for March 31 and on September 30 account numbers are not specified.";

state Items 18 and 19 in the following edition:

"18. The FO-1-DZ-B form is filled as follows:

in column 1 the code of the administrator of budget programs is specified;

in columns 2, of 3, 4 and 5 the functional group, the program, the subprogramme and specifics are filled;

in column 6 the account number of financial accounting on which the debt was formed is specified;

in column 7 the name of expense codes of the budget according to Single budget classification of RK, corresponding to codes in columns 1, of 2, of 3, 4 and 5 is specified;

in column 8 the funding plan of budget programs (subprogrammes) the current financial year is shown;

in column 9 receivables of last years as of the beginning of the current year are shown. Receivables amount reflected in the column 9, does not change within the current financial year, except as specified reorganization;

in column 10 the amount of receivables of last years transferred in the current financial year according to Article 97 of the Budget code in the income of the relevant budget is shown;

in column 11 the amount of receivables of last years repaid at the expense of the goods (works, services) received in the current year and also written off, including by a court decision is specified;

in column 12 the amount of receivables postponed from one account of debt (-) into other account of debt is reflected (+);

in column 13 the remaining balance of receivables of last years after repayment of its part in the current financial year is reflected;

in column 14 the amount of receivables formed in the current financial year is shown;

in column 15 the general receivables which developed on reporting date are shown (the amount of columns 13 and 14);

in column 16 the amount of advance payments (advance payment) in accordance with the terms of the agreements signed with suppliers and contractors on purchase of goods and works (services) by budget funds is shown;

in column 17 the percentage of outstanding amount of the current year is shown to funding plan of budget programs (subprogrammes) the current financial year;

in column 18 receivables amount with the expired term of limitation period is shown. The specified debt joins in the report after carrying out inventory count of assets, calculations and other balance sheet items of public institution, and creation of the inventory report according to the procedure, established by the central authorized body on budget implementation. Receivables amount reflected in the column 16, enters receivables amount reflected in column 15.

19. The FO-1-DZ-P form is filled as follows:

columns 1, of 2, of 3, 4 and 5 expense codes according to classification of expenses of the budget and the Qualifier of the inventory (works, services) of the public institutions containing at the expense of the republican or local budget which money from realization remains at their order, the Minister of Finance of the Republic of Kazakhstan approved by the order of May 25, 2009 No. 215 (further – the Qualifier of paid services), for reflection of debt according to Single budget classification of RK formed at the expense of expenditure of money from sales of goods (works, services) are specified;

code 901 "The money received on expenses due to philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland" for reflection of the debt formed at the expense of expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland;

code 902 "Shortages" for reflection of the debt formed owing to shortages and plunders including at the expense of budgetary funds;

the Other code 903 for reflection of the debt formed at the expense of other means (the consular fees, loans obtained by workers, the salary of convicts);

in column 6 the account number of financial accounting on which the debt was formed is specified;

in column 7 of the name, corresponding to codes in columns 1, of 2, of 3, 4 and 5;

in column 8 receivables of last years as of the beginning current are specified. Receivables amount reflected in the column 8, does not change within the current financial year except as specified of reorganization;

in column 9 the amount of receivables of last years transferred in the current financial year according to Article 97 of the Budget code in the income of the relevant budget is specified;

in column 10 the amount of receivables of last years repaid at the expense of the goods (works, services) received in the current year and also written off, including by a court decision is specified;

in column 11 the amount of receivables postponed from one account of debt (-) into other account of debt is reflected (+);

in column 12 the remaining balance of receivables of last years after repayment of its part in the current financial year is reflected;

in column 13 the amount of receivables formed in the current financial year is specified;

in column 14 the total amount of receivables which developed on reporting date is specified (the amount of columns 12 and 13);

in column 15 the amount of advance payments (advance payment) in accordance with the terms of the agreements signed with suppliers and contractors on purchase of goods and works (services) is specified;

in column 16 receivables amount with the expired term of limitation period is specified. The specified debt joins in the report after carrying out inventory count of assets, calculations and other balance sheet items of public institution, and creation of the inventory report.";

state Items 23 and 24 in the following edition:

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