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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 26, 2009 No. 30

About approval of Rules of registration, accounting and monitoring of budget credits

According to Article 198 of the Budget code of the Republic of Kazakhstan, PRIKAZYVAYU:

1. Approve the enclosed Rules of registration, accounting and monitoring of budget credits.

2. To provide to department of the state borrowing of the Ministry of Finance of the Republic of Kazakhstan state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in mass media.

3. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of December 11, 2004 No. 437 "About approval of Rules of registration, accounting and monitoring of budget credits" (registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan for No. 3349).

4. This order becomes effective since January 1, 2009.

 

Minister B. Zhamishev

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 26, 2009 No. 30

Rules of registration, accounting and monitoring of budget credits

1. General provisions

1. These rules of registration, accounting and monitoring of budget credits (further - Rules) establish order of registration, accounting of budget credits, collection, processing and information analysis about the course of use, repayment and servicing of budget credits, implementation of efficiency evaluation of use of budget credits.

2. Registration of budget credits

2. Registration of budget credits is performed:

1) the central authorized body on budget implementation on budget credits by money of the republican budget by assignment to the credit agreement of registration number and entry in the book of registration;

2) local executive bodies on budget credits by money of local budgets by assignment to the credit agreement of registration number and entry in the book of registration.

3. The book of registration in form, according to appendix No. 1 shall be numbered, strung together and certified by seal and signatures:

1) the head of the structural unit of the central authorized body on budget implementation - on budget credits by money of the republican budget;

2) the head of local authorized body on budget implementation - on budget credits by money of local budgets.

4. During the restructuring of budget credits or introduction of amendments to credit agreements registration of budget credits is performed taking into account the corresponding records in the book of registration based on the signed supplementary agreements to the credit agreement according to the procedure, stipulated in Item 2 these rules.

3. Accounting of budget credits

5. Accounting of the credits issued from the budget is conducted based on the registered credit agreement for the purpose of control of observance of conditions of the credit agreement between the central authorized body on budget implementation and the receiver of means from the republican budget, between local executive bodies and the receiver of means from the corresponding local budget.

6. Accounting of the credits issued from the budget is performed by maintaining the register of these main accounting characteristics of the credit agreement by borrowers and the confided (agents), according to appendix No. 2.

7. Account of amounts of the credits is kept based on payment documents.

8. The budget credits granted from the republican budget are subject to accounting by the central authorized body on budget implementation based on the signed credit agreements, the reporting of receivers of means from the republican budget for development, repayment and servicing of budget credits.

The budget credits granted from local budgets are subject to accounting by local authorized body on budget implementation based on the signed credit agreements, the reporting of receivers of means from the corresponding local budgets on development, repayment and servicing of budget credits.

4. Monitoring of budget credits

9. Conducting monitoring of budget credits includes:

1) collection, processing and information analysis, represented by administrators of the budget programs for development of the credits, borrowing banks, final borrowers, the confided (agents) and the financial agencies about the course of use, repayment and servicing of budget credits, according to appendix No. 3 of these rules;

2) control of timely repayment and servicing of budget credits, and also charge and payment of penalty fee for overdue debt;

3) tracking and accounting of overdue debt on budget credits;

4) accounting of the official rates of the tenge to foreign currencies established by National Bank of the Republic of Kazakhstan and accounting of change of floating rates of borrowing in case of loaning up of external loans of the Government of the Republic of Kazakhstan;

5) accomplishment of analytical, planned and forecast calculations for the purposes of management of budget credits;

6) implementation of efficiency evaluation of use of budget credits by the analysis and comparison of accounting data and the reporting.

10. Results of monitoring of budget credits are drawn up in report type, tables, charts about obtaining, servicing and repayment of budget credits and current status of accounts payable, both on papers, and with use of electronic system of collection, processing and storage of information.

11. By results of monitoring of budget credits, the amounts of government requirements for budget credits taking into account the termination of requirements to the liquidated companies borrowers according to the legislation of the Republic of Kazakhstan are subject to adjustment.

Appendix 1

to Rules of registration, accounting and monitoring of budget credits

Book of registration of credit agreements

+-----------------------------------------------------------+
¦Дата регистраци覹 регистрации¦Наименование¦Ф.И.О и подпись¦
¦                ¦             ¦кредитного  ¦ответственного ¦
¦                ¦             ¦договора    ¦исполнителя    ¦
+----------------+-------------+------------+---------------¦
¦        1       ¦       2     ¦      3     ¦      4        ¦
+-----------------------------------------------------------+

Appendix 2

to Rules of registration, accounting and monitoring of budget credits

Register of these main accounting characteristics of the credit agreement

---------+-----------+-------+------+-------+-------+--------+-------+---------+
¦№ и дата¦Дата зачис-¦ Цель ¦Валюта¦Размер ¦Ставка ¦Период ¦ Срок ¦Погашение¦
¦

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