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The document ceased to be valid since  May 28, 2015 according to Item 2 of the Order of the Government of the Republic of Kazakhstan of April 25, 2015 No. 325 

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of February 26, 2009 No. 220

About approval of Rules of budget implementation and its cash servicing

(as amended on 09-10-2014)

According to Item 8 of Article 82 of the Budget code of the Republic of Kazakhstan of December 4, 2008 the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of budget implementation and its cash servicing.

2. Bring in the order of the Government of the Republic of Kazakhstan of April 30, 2007 No. 352 "About modification and amendments in some decisions of the Government of the Republic of Kazakhstan" the following change:

in Item 3 to exclude figure "27".

3. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix.

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

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the Order of the Government of the Republic of Kazakhstan of February 26, 2009 No. 220

Rules of budget implementation and its cash servicing

Section 1. General provisions

Chapter 1. General provisions

1. These rules of budget implementation and its cash servicing (further - Rules) determine procedure for execution republican and local budgets, their cash servicing, operations procedure of public institutions and authorized state bodies by accomplishment of complex of actions for ensuring receipts in the budget, to implementation of the budget programs, and also deficit financing (surplus use) of the budget.

Section 2. Procedure for creation and maintaining the consolidating plan of financing according to obligations, the consolidating plan of receipts and financing on payments

Chapter 2. Types of funding plans

2. The following types of funding plans are developed for budget implementation:

public institution - individual funding plan of public institution according to obligations (further - the individual plan for obligations) and individual funding plan of public institution on payments (further - the individual plan for payments);

the administrator of the budget programs - funding plan according to obligations and funding plan on payments (further - funding plans of the administrator of the budget programs);

authorized body on budget implementation - the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations.

Individual funding plans, funding plans of administrators of the budget programs, the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations are developed according to the law on the republican budget and decisions of maslikhats on local budgets for the next financial year, the orders of the Government of the Republic of Kazakhstan and local executive bodies about realization republican and local budgets for the next financial year, strategic plans of state bodies, the budget programs, the budget request of administrators of the budget programs, Single budget classification of the Republic of Kazakhstan (further - EBK RK), the Reference book of the public institutions financed from republican and local budgets (further - the Reference book of public institutions), and according to the procedure, established by these rules.

Individual funding plans are created in thousands of tenges by numbers with fractional remaining balance, with one sign after comma, funding plans of administrators of the budget programs, the consolidating plan of receipts in the budget, the consolidating plan of receipts and financing for payments, the consolidating plan of financing according to obligations are created in thousands of tenges, integers without fractional remaining balance.

Chapter 3. Procedure for creation and approval of individual funding plans, funding plans according to obligations and payments of administrators of the budget programs and plans of receipts

3. In the course of budget implementation the individual funding plan is the main document of public institution which is created in shape: the individual plan for obligations, the individual plan for payments according to functional and economic classification of expenses by forms according to appendices 1 - 4 to these rules.

4. The individual plan for obligations determines monthly amounts of obligations assumed by public institution in terms of money within annual amounts of the budgetary funds intended for implementation of actions of the budget programs.

5. The individual plan for payments determines monthly amounts of budgetary funds, within annual amounts of the budgetary funds necessary for public institution for implementation of payments on account of accomplishment of undertaken obligations.

6. Projects of individual funding plans according to obligations and payments are developed by public institutions on functional and economic classifications of expenses based on the following requirements:

payment of the expenses under the budget programs (subprogrammes) provided in the budget request of administrators of the budget programs approved by the budget commission and finished taking into account the decisions made in case of approval or refining of the budget (further - the budget request);

regulatory legal acts, the budget programs adopted for the purpose of realization;

other regulatory legal acts;

ensuring timely acceptance and accomplishment of obligations;

dynamics of execution of individual funding plans according to obligations and payments in the previous financial years;

taking into account structure of specifics of economic classification of expenses.

Distribution on months of the annual amounts of individual funding plan according to obligations by specifics of economic classification shall correspond to terms of adoption of obligations, terms of holding competitive procedures for public procurements, seasonality of work, terms of acceptance of regulatory legal acts in implementation of the budget programs (subprogrammes).

Distribution on months of the annual amounts of the individual plan for payments shall correspond to terms of implementation of payments on the received goods (works, services), according to terms of implementation of actions within the corresponding financial year according to each budget program (subprogramme) and to consider expected payment due dates of advance payments.

7. The administrators of the budget programs realizing the budget programs directed to increase in the authorized capital of legal entities for the purpose of implementation of new investment projects and accomplishment of the tasks provided by program documents constitute individual funding plans according to obligations and payments according to terms of the actions provided in forms of the budget program of the strategic plan or in the budget program of state body.

8. Projects of individual funding plans are signed by the responsible secretary of the central executive body (the official to whom powers of the responsible secretary of the central executive body), and in cases of absence of those - the head of public institution or person it the representative, the head of the structural unit of the public institution responsible for their creation are in accordance with the established procedure assigned, and in the absence of the last - persons to whom the relevant orders assign fulfillment of duties, and are certified by print of official stamp of public institution, the calculations and reasons for monthly breakdown of projects of individual funding plans signed by the above-stated persons together with projects of individual funding plans are transferred to administrators of the budget programs at the scheduled time for their approval and plan development of financing of administrators of the budget programs.

9. The public institution provides correctness, reliability of designing of individual funding plans and timely provision to their corresponding administrator of the budget programs.

10. Funding plans according to obligations and payments of administrators of the budget programs are created according to functional and economic classification of expenses by forms, according to appendices 5 - 8 to these rules, by the code of individual funding plans according to obligations and payments.

The annual amounts of funding plans of the administrator of the budget programs for the budget programs shall correspond to the amounts approved by the law on the republican budget for the next financial year the approved decision of maslikhat on the local budget for the next financial year.

11. The administrator of the budget programs within 5 working days after adoption of the order of the Government of the Republic of Kazakhstan or local executive body about implementation of the law on the republican budget or the decision of maslikhat on the local budget for the next financial year provides in authorized body on budget implementation with breakdown on months, with reasons for monthly breakdown of plans:

projects of funding plans of the administrator of the budget programs according to functional classification of expenses of the budget at the level of the budget programs;

projects of individual funding plans.

Projects of funding plans of the administrator of the budget programs for target transfers to subordinate budgets, and also on budget credits are provided by administrators of the budget programs to authorized body on budget implementation as in general according to the budget program, and by subordinate budgets. The copies of projects of funding plans of each subordinate budget signed by Akim of area, the cities of republican value (capital), the area (the city of regional value) or the head of authorized body on execution of the subordinate budget are attached to projects of funding plans according to these budget programs.

Projects of funding plans of the administrator of the budget programs are provided by the administrator of the budget programs on paper and on magnetic (electronic) carriers in the format established by authorized body on budget implementation, projects of individual funding plans - only on magnetic (electronic) carriers.

The administrator of the budget program provides reliability, correctness of registration and timeliness of provision of projects of funding plans of the administrator of the budget programs and individual funding plans in authorized body on budget implementation.

12. The polnomochenny body for budget implementation drafts for creation of the draft of the plan of receipts the order on approval of the annual amounts of the forecast of receipts for the income, repayments of budget credits, from sale of financial assets of the state and loans, and also the order on approval of annual amount of receipts in the budget, sent to National fund of the Republic of Kazakhstan by specifics (daleeprikaz). Distribution on specifics of the annual amounts of the forecast of receipts of revenues of the budget, is performed proceeding from specific weight of the actual (expected) receipts of the current financial year from the total amount of the income and dynamics of actual receipts for row of years.

When calculating specific weight and income behavior in the actual (expected) receipts receipts of unplanned (one-time) nature are excluded.

In case of distribution of the annual amounts of the forecast for specifics rates and the due dates for tax payment and other obligatory payments are considered, it agrees to tax and customs legislations.

In case of development of the order, the authorized body on budget implementation, in case of need, requests from authorized bodies of tax and other revenues, responsible for collection, in the budget the offer on the forecast amounts of receipts of the income by specifics.

13. The annual amounts of the forecast of revenues to the next financial year and the annual amounts of receipts of the budget sent to National fund of the Republic of Kazakhstan affirm authorized body on budget implementation within 5 working days after adoption of law on the republican budget and decisions of maslikhats on local budgets for the next financial year and go to the authorized bodies responsible for collection of tax and other obligatory revenues in the budget, non-tax receipts, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans, for creation of the draft of the plan of receipts by the corresponding codes of budget classification.

14. The plan of receipts in the budgets and annual amounts of receipts in the budget sent to National fund of the Republic of Kazakhstan, approved on specifics shall correspond to the amounts of receipts of the relevant budget and amounts of receipts of the budget sent to National fund of the Republic of Kazakhstan for the categories, classes and subclasses of receipts approved by the Law on the republican budget for the next financial year or the decision of maslikhat on the local budget for the next financial year, and by specifics to the order of authorized body on budget implementation.

The authorized bodies responsible for collection of tax, non-tax revenues, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans, provide in authorized body on budget implementation the drafts of plans of receipts constituted according to classification of receipts of the budget of EBK RK with monthly breakdown according to appendices 10-12 to these rules with the enclosed calculations and reasons.

These projects are provided within 2 days after adoption of the order of authorized body on budget implementation.

15. Plans of receipts of the budget withdrawals are created by authorized body on execution of the higher budget according to the law on the republican budget or the decision of maslikhat on the local budget for the next financial year and based on calculations using the amount of monthly transfers of the budget withdrawals of subordinate budgets and monthly forecast amounts of the income of subordinate budgets according to the procedure, determined by Chapter 16 of these rules.

Distribution on months of receipts of the income, repayments of budget credits, sales proceeds of financial assets and loans is made by authorized body on budget implementation, proceeding from fixed terms of payment of payments in the budget according to legal acts of the Republic of Kazakhstan, dynamics of receipts in the budget in previous years, the analysis of dynamics of profitability of government securities and level of demand and the offer in the security market, conditions of the signed credit agreements, loan agreements, agreements on grants.

Drafts of plans for remunerations on the budget credits issued from the higher budget to subordinate budgets on repayment of the budget credits issued from the higher budget to subordinate budgets, authorized body on budget implementation are constituted as in general by code of the called receipts, and by subordinate budgets.

Chapter 4. Procedure for creation and approval of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations

16. The consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations are constituted based on the draft of the consolidating plan of receipts in the budget, projects of funding plans according to obligations and payments of administrators of the budget programs, in forms, according to appendices 13-16 to these rules.

The consolidating plan of receipts and financing on payments consists of the consolidating plan of receipts constituted on categories, classes, subclasses and specifics of classification of receipts of the budget, and consolidating plan of the financing for payments constituted on functional groups, administrators of the budget programs and the budget programs of functional classification of expenses of the budget. The consolidating plan of receipts and financing on payments is constituted in form, according to appendix 16 to these rules.

17. The central authorized body on budget implementation constitutes and approves the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within 10 working days after adoption of the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget.

The local authorized body on budget implementation of area, the cities of Astana and Almaty constitutes and approves the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within 8 working days after adoption of the resolution of akimat of area, the cities of Almaty and Astana about implementation of the decision of regional maslikhat on the local budget.

The local authorized body on budget implementation of the area (the city of regional value) constitutes and approves the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within 5 working days after adoption of the resolution of akimat of the area (the city of regional value) on implementation of the decision of district maslikhat on the local budget.

18. It is excluded

19. The consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations are constituted by the code of projects of funding plans according to obligations and payments of administrators of the budget programs adopted by authorized body on budget implementation for inclusion in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and taking into account the following conditions:

1) the annual amounts of the budget programs in consolidating plans of financing for obligations and payments shall correspond to the adopted law on the republican budget, and the annual amounts according to local budget programs shall correspond to the decision of maslikhat on the local budget for the next financial year;

2) total sums of expenses of individual funding plans according to obligations and payments shall correspond to the amounts of the budget programs in consolidating plans of financing for obligations and payments;

3) the amounts of the transfers and the credits transferred from the higher budget to the subordinate budget are considered in consolidating plans of financing of the higher budget in the same amounts and in those leu months, as in the consolidating plan of receipts and financings on payments of the subordinate budget;

4) the amounts of transfers, return of the credits transferred from the subordinate budget to the higher budget and payment amounts are considered by the subordinate budget of remunerations for the credits obtained from the higher budget in consolidating plans of financing of the subordinate budget in the same amounts and in the same months, as well as in the consolidating plan on receipts of the higher budget.

The consolidating plan of receipts and financing on payments shall be balanced that means non-admission of excess of expenses over receipts on months the accruing result since the beginning of year.

20. Originally created and approved consolidating plans remain until the end of financial year in the form of the copy of the electronic database, modification of which is not allowed.

21. Authorized body on execution of budgets of areas, the cities of republican value, the capital within 3 working days after approval of the order of the Government about implementation of the law on the republican budget for the next financial year transfer to the central executive body administering the budget programs connected with transfer of transfers and budget credits to subordinate budgets, distribution on months of the amounts of transfers and budget credits provided by it.

22. The authorized body on execution of budgets of areas (the cities of regional value) within 3 working days after approval of regional budgets is transferred to the local executive body administering the budget programs connected with allocation of target transfers and budget credits to subordinate budgets, distribution on months of the amounts of the target transfers and budget credits transferred from the regional budget to budgets of areas (the cities of regional value).

23. The consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations under the republican budget affirm the head of the central authorized body on budget implementation or person authorized by it are signed by the division manager, responsible for their creation, and assured them by seal. According to local budgets - the head of the relevant local authorized body on budget implementation or person authorized by it are signed by the division manager, responsible for their creation, and are assured them by seal.

In case of absence of the head of the central authorized body on budget implementation or persons authorized by it and local authorized body on budget implementation the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations affirms persons fulfilling their duties assigned by the relevant order.

24. The authorized body on execution of the higher budget within 2 working days after approval of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations brings to authorized body on execution of the subordinate budget distribution on months of the amounts of the budget withdrawals, remunerations on the credits and return of the credits issued from the higher budget to the subordinate budget to administrators of the budget programs the breakdown approved by consolidating plans of financing on months of the annual amounts of financing of the budget programs for obligations and payments.

Administrators of the budget programs of the higher budget within 2 working days after approval of funding plans according to obligations and payments bring to authorized body on execution of the subordinate budget distribution on months of the amounts of target transfers and credits from the higher budget.

25. After approval of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations the central authorized body on budget implementation within 2 working days sends to the state bodies providing control of execution of tax and other obligatory payments in the budget, the breakdown approved by the consolidating plan of financing on months of the plan of receipts of the income in the republican budget.

26. The administrator of the budget programs within 2 working days after receipt of the breakdown approved by consolidating plans of financing on months of the annual amounts of financing of the budget programs for obligations and payments approves funding plans of administrators of the budget programs and individual funding plans and represents the approved individual funding plans according to obligations and payments at the same time on public institutions subordinated to them:

under the republican budget - in territorial subdivision of treasury on the location on paper and magnetic carriers with the register in duplicate, in form according to appendix 17 to these rules, when servicing on information system "Treasury client" (further - IS "Treasury client") - the electronic images in forms according to appendices 2-1, 4-1 to these rules attached to the register in form according to appendix 17-1 to these rules, signed by the electronic and digital signature (further - the EDS) the head of the administrator of the budget programs and the head of the structural unit of the administrator of the budget programs responsible for creation of individual funding plan;

according to the local budget - in local authorized body on budget implementation on paper and magnetic carriers.

Funding plans of administrators of the budget programs and individual funding plans affirm the responsible secretary of the central executive body (the official to whom powers of the responsible secretary of the central executive body are in accordance with the established procedure assigned), and as cases of absence of those - the head of the administrator of the budget programs.

In case of absence of the head of the administrator of the budget programs or person, it the representative, the responsible secretary of the central executive body (the official to whom powers of the responsible secretary of the central executive body are in accordance with the established procedure assigned), funding plans of administrators of the budget programs and individual funding plans affirm persons fulfilling their duties according to the order.

The local authorized body on budget implementation within 5 working days after representation by the administrator of the budget program of the approved individual funding plans for all public institutions makes check on compliance of total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts and financings on payments, the consolidating plan of financing according to obligations according to each EBK RK budget program and on months and represents to territorial subdivision of treasury on paper and magnetic (electronic) carriers at the same time according to obligations and payments one copy of the approved consolidating plan of financing together with the approved individual funding plans, with the register in duplicate, in form according to appendix 17 to these rules. When servicing on IS "Treasury — the Client" - electronic images of the consolidating plan of financing in forms according to appendices 13-1, 14-1, 15-1 and electronic image of the approved plan according to appendix 119 to these rules and individual funding plans in forms according to appendices 2-1, 4-1 to these rules the attached to the register in form according to appendix 17-1 to these rules, signed EDSs of the head of authorized body on budget implementation and the head of the structural unit of authorized body on budget implementation, responsible for creation of consolidating plans.

The local authorized body on budget implementation provides compliance of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget to total sum of expenses of all individual funding plans of public institutions, and also their timely submission to territorial subdivision of treasury.

Territorial subdivisions of treasury on the location of administrators of republican budget programs within 5 working days after representation by administrators of republican budget programs of individual funding plans for all public institutions make check on compliance to the EBK RK codes, the total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts and financings on payments, the consolidating plan of financing according to obligations according to each EBK RK program, on months, and enter (load) into the Integrated information system of treasury (further - IISK).

Territorial subdivisions of treasury within 5 working days after representation by local authorized bodies on budget implementation of individual funding plans on all public institutions make check on compliance to the EBK RK codes, the total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts and financings on payments, the consolidating plan of financing according to obligations according to each EBK RK program, on months, compliance of consolidating plans of financing of subordinate budgets to consolidating plans of financing of the higher budget, consolidating plans of financing of the city of republican value and the capital to consolidating plans of the republican budget for target transfers and the credits in subordinate budgets or from subordinate budgets in higher budgets, in case of transfer of function of state bodies and enter (load) into IISK.

In case of acceptance on execution executives in charge of territorial subdivisions of treasury perform verification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and individual funding plans according to obligations and payments according to the local budget on compliance to decisions of maslikhats on local budgets for the next financial year, to resolutions of local executive bodies on implementation of local budgets for the next financial year.

In case of failure to carry out of the established requirements by territorial subdivisions of treasury individual funding plans return for correction with indication of the reason with reference to the corresponding Items of these rules (on IS "Treasury — the Client" deviate with indication of the reason with reference to the corresponding Items of these rules) under the republican budget - administrators of republican budget programs, according to the local budget - local authorized body.

27. After approval of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations, the authorized body on execution of the subordinate budget within 3 working days provides to authorized body on execution of the higher budget the approved monthly breakdown of the plan of receipts of the income (to the level of specifics) in the relevant budgets.

28. The central authorized body on budget implementation from local authorized bodies on budget implementation brings the received consolidating plans of receipts of the income (to the level of specifics) in 2 (two) working days prior to the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget.

29. In the cases established in Items 3 by Article 74 and 75 of the Budget code authorized body on budget implementation the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations on the first quarter of the next financial year is constituted in volume of the one fourth part of the forecast republican and local budgets for the next financial year according to the procedure and the terms established by Items 2-28 of these rules.

Chapter 5. Procedure for modification of individual funding plans, the consolidating plan of receipts and consolidating plans of financing according to obligations and payments

30. Modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations, the consolidating plan of receipts in the budget, funding plans for obligations and payments of administrators of the budget programs, individual funding plans is made in the cases determined by the Budget code, and also in case of distribution of the distributed budget programs, in case of the factors requiring adjustment of monthly receipts and expenses republican and local budgets and adjustment of the amounts between subprogrammes in one budget program and specifics of economic classification of expenses in funding plans of administrators of the budget programs and individual funding plans.

Modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations is performed by the certificates of modification of the consolidating plan of receipts, the consolidating plan of financing on payments and the consolidating plan of financing according to obligations created by authorized body on budget implementation based on the budget programs received from administrators of change orders of funding plans according to obligations and payments with the enclosed calculations and reasons for changes and based on the received applications from the state bodies exercising control of execution of tax, customs and other obligatory payments in the budget for change of plans of receipts of the income with the enclosed calculations and reasons for changes. At the same time, change orders of plans of receipts of the income are submitted at least in seven working days prior to completion of the accounting period.

Modification and amendments in individual funding plans is performed by the certificates of modification and amendments in individual funding plans constituted according to EBK RK created by administrators of the budget programs based on the change orders of individual funding plans received from public institutions for obligations and payments (further - the request of public institution) with the enclosed calculations and reasons for changes.

The amounts of changes in requests and references are specified in thousands of tenges, numbers with fractional remaining balance, no more than one sign after comma. Requests and references are constituted in forms, according to appendices 18-30 to these rules.

31. Public institutions can make changes to individual funding plans according to obligations and payments according to economic classification of expenses of the budget in case of the factors requiring reduction (increase) of the amounts on specifics of economic classification of expenses within the approved annual amounts of funding plans according to the appropriate budget program (subprogramme) by forming of the request of public institution and the direction it for approval to the administrator of the budget programs.

32. Modification of individual funding plans according to obligations and payments of public institutions is allowed no more once a month, except as specified modification of consolidating plans of financing, execution of executive documents, distribution of the distributed budget programs, and also the budget programs for servicing and repayment of public debt.

33. Administrators of the budget programs independently make changes to funding plans according to obligations and payments, the individual funding plans concerning specifics of economic classification of expenses and subprogrammes of the budget programs which do not mention annual and monthly amounts of expenses according to the budget program.

For modification of individual funding plans the administrator creates the reference in triplicate in forms according to appendices 26 and 27 to these rules.

For modification of individual funding plans on IS "Treasury client" the administrator of the budget programs creates references in forms according to appendices 26-1, 27-1 to these rules.

The amounts of changes in references are specified in thousands of tenges, numbers with fractional remaining balance, no more than one sign after comma.

34. On the basis of requests of public institutions the administrator of the budget programs creates the reference on change of funding plans of the administrator of the budget programs for payments and obligations and certificates of modification of individual funding plans of public institutions (further - the certificate of modification of individual funding plan). Before forming of certificates of modification of individual funding plans, and considerations of the request of public institution the administrator of the budget programs, addresses to territorial subdivision of treasury in own way to the location with the letter on paper on need of implementation of blocking of the corresponding expenses and provision of form 4-20 "The summary report on expenses" according to appendix 31 to these rules. The territorial subdivision of treasury stops registration of obligations and carrying out payments of public institution according to programs, subprogrammes, specifics on which change of plan assignments, before completion of the procedures on modification of funding plans is planned.

In case of suspension of transactions by the corresponding codes of budget classification of expenses the administrator of the budget programs notifies the subordinated public institutions on the planned modification of individual funding plans. At the same time carrying out transactions by changeable codes of budget classification of expenses before completion of the procedures on modification of individual funding plans is forbidden to public institutions.

The request of public institution is created taking into account the following:

transfer of the amounts of specifics from current month the forthcoming months and vice versa is forbidden;

observance of compliance between the amounts of plan assignments and the made cash expenses;

preserving ratio between funding plans according to obligations and funding plans on payments in case of which the amount of plans for payments from the beginning of year shall not exceed the amount of plans for obligations for the same period of financial year;

the accepted, but not paid obligations;

availability of collection orders;

reduction of the planned amounts on specifics of economic classification of expenses can be made on the amount of plan assignments less undertaken obligations;

increase (reduction) in the planned amounts on one specifics of economic classification of expenses of the budget can be performed within the annual amounts according to the budget program (subprogramme) due to reduction (increase) of the planned amounts on other specifics, within total sum of month according to the budget program (subprogramme) provided by funding plan;

funds redistribution between the budget subprogrammes within one budget program is made within the annual amounts according to the budget program;

the basis for redistribution of budgetary funds between the budget subprogrammes of the budget development programs financed by means of external loans and grants within annual amount of budgetary funds according to the budget development program is the approved order of the Government of the Republic of Kazakhstan about modification and amendments in the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget.

The request of public institution is signed by the head or person it the representative, the head of the structural unit of the public institution responsible for their creation, and in the absence of the last - persons to whom the relevant orders assign fulfillment of duties, and transferred to the corresponding administrator of the budget programs with calculations to changes and their reasons no later than the 10th of current month.

35. The administrator of the budget programs checks reasons on the offered changes and observance of the conditions established by Items 33-34 of these rules.

36. In case of observance of the conditions provided by these rules, the administrator of the budget programs approves certificates of modification of individual funding plans.

The administrator of republican budget programs approves certificates of modification of individual funding plans in triplicate, one of which sends to public institution, the second - to territorial subdivision of treasury on the location with the register in duplicate, in form according to appendix 17 to these rules, and third retains.

The administrator of local budget programs approves certificates of modification of individual funding plans in 4 copies, one of which sends to public institution, the second retains, the third and fourth transfers to territorial subdivision of treasury, with the register in duplicate, in form according to appendix 17 to these rules where the fourth copy with mark of territorial subdivision of treasury about execution of this reference goes to the relevant local authorized body on budget implementation for use by it when carrying out the budget monitoring.

When servicing on IS "Treasury client" administrators of the budget programs attach the created electronic images of certificates of modification of individual funding plans in forms according to appendices 26-1, 27-1 to these rules to the register in form according to appendix 17-1 to these rules which are signed by the EDS of the head of the administrator of the budget programs and the head of the structural unit of the administrator of the budget programs responsible for creation of individual funding plan.

Certificates of modification of individual funding plans by administrators of the budget programs in territorial subdivision of treasury are provided on paper and magnetic (electronic) carriers in the format established by the central authorized body on budget implementation or electronic image on IS "Treasury client" in the following procedure:

the certificate of modification of the individual funding plans concerning changes in consolidating plans of financing are provided no later than one working day from the date of approval of the certificate of modification of consolidating plans of financing;

certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing are provided no more once a month, no later than the twentieth of current month, and last month of the current financial year - no later than the tenth of current month. On the administrators of local budget programs who do not have subordinated public institutions, certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing are provided no more once a month no later than the fifteenth of current month, and last month of the current financial year - no later than the tenth of current month.

When servicing on IS "Treasury client", after loading of treasury by territorial subdivision in IISK of certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing on IS "Treasury client" the notification on confirmation of loading goes to IISK of these references to the administrator of local budget programs, and also the relevant local authorized body on budget implementation for carrying out the budget monitoring by the last.

In case of acceptance on execution of references on modification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and individual funding plans according to obligations and payments executives in charge of territorial subdivision of treasury perform check of codes of references on compliance to the EBK RK codes, compliance of funding plans of subordinate budgets to funding plans of the higher budget for the target transfers and the credits transferred from the republican budget or to the republican budget.

37. In case of insufficiency of plan assignments because of adoption of obligations or carrying out cash expenses by public institution during the period after approval by the administrator of the budget programs of the certificate of modification of individual funding plans and discrepancy of Single budget classification of the Republic of Kazakhstan, incorrect distribution of plan assignments, the territorial subdivision of treasury returns without execution (on IS "Treasury client" reject with indication of the reason):

1) references on modification of individual funding plans according to obligations and payments - the administrator of the budget program;

2) references on modification of the consolidating plan of receipts, of the consolidating plan of financing on payments and the consolidating plan of financing according to obligations - to local authorized body on budget implementation.

In the absence of the regulatory legal act specified in paragraph ten of part three of Item 34 of these rules, the territorial subdivision of treasury returns to the administrator of the budget program the certificate of modification of individual funding plans without execution with indication of the reason with reference to the corresponding Items of these rules (on IS "Treasury — the Client" deviate with indication of the reason with reference to the corresponding Items of these rules).

The register and electronic images of plans/references which arrived on IS "Treasury client" which are drawn up not according to requirements of the user's guide are subject to variation territorial subdivision of treasury with indication of reason for rejection.

38. In case of need modification of monthly amounts of expenses according to the budget program by the administrator of the budget programs with observance of conditions of Item 30 of these rules creates the change order of funding plans according to obligations and payments of the administrator of the budget programs (further - the request of the administrator of the budget programs) which goes it to authorized body on budget implementation with the corresponding reasons for the made changes.

When forming the request by the administrator of the budget programs the conditions stated in Item 34 of these rules are complied.

39. The request of the administrator of the budget programs for modification of monthly amounts of expenses according to the budget programs is created by the administrator of the budget programs according to requests of public institutions, within the amounts, provided according to the budget program (subprogramme).

The change order of funding plans of administrators of the budget programs for payments and obligations on the transfers obtained from the higher budget and the credits is provided to the corresponding administrator of the budget programs of the higher budget by authorized body on execution of the subordinate budget based on which the administrator of the budget programs of the higher budget provides according to the procedure, established by this Section, the request to authorized body on execution of the higher budget.

40. The change order of funding plans of current month is provided by administrators of the budget programs in authorized body for budget implementation in the following procedure with appendix of reasons for the offered changes:

the administrators of republican budget programs who do not have territorial subdivisions and subordinated public institutions provide to the fifth of current month;

the administrators of republican budget programs having territorial subdivisions and subordinated public institutions provide to the fifteenth of current month;

administrators of local budget programs till the fifteenth of current month, in case of modification of monthly amounts of expenses according to the budget programs realized at the expense of means of the target transfers and budget credits obtained from the higher budget it is represented till the twentieth of current month.

41. The change order of consolidating plans of financing by administrators of the budget programs is provided no more once a month, except as specified modification of consolidating plans of financing of the budget programs for servicing and repayment of public debt, execution of executive documents, the distributed budget programs.

The request of the administrator of the budget programs for change of consolidating plans of financing for the decision of the Government of the Republic of Kazakhstan or local executive body, and also for assignment according to the distributed budget programs, on servicing and repayment of public debt or for execution of executive documents is accepted during current month, and last month - in three working days prior to the termination of the current financial year.

Provision in the central authorized body on budget implementation or local authorized body on budget implementation of the change order of plans of current month for obligations and payments with postponement for the forthcoming months, except for the plans connected with the distributed budget programs, servicing and repayment of public debt, exchange difference, swagger - major circumstances, legal proceedings, reduction of the amount of advance payment, remaining balance of the underused means which developed due to the change in price and natural amount of consumption, economy on current costs in connection with availability of vacant positions, provision of leaves without content and payment for leaves of temporary disability, economy is not allowed following the results of the carried-out public procurements, and also with reduction of the actual number of receivers of budgetary funds which is rather planned change of rate of remuneration on the credits, loans, change of the schedule of business trips, change of the actions plan on other current costs, in connection with postponement of departure, holding actions.

Provision in the central or local authorized body on budget implementation of the request for reduction of plans for payments of the forthcoming months by increase in plans current and the last months to rather reduced months is allowed, at the same time these changes shall not affect last accounting period.

Provision in the central or local authorized body on budget implementation of the request for reduction of plans for obligations of the forthcoming months by increase in plans of current month is allowed, at the same time these changes shall not affect last accounting period.

In case of the positive decision of the relevant budget commission on reduction of annual plan assignments of the budget programs, the administrator of the budget programs introduces in authorized body on budget implementation the request for modification of funding plans according to obligations and payments on transfer of the reduced amounts with current or the next months for December of the current year.

The administrator of the budget programs provides in authorized body on budget implementation the request for modification of funding plans on paper and magnetic (electronic) carriers.

The request of the administrator of the budget programs for change of funding plans is signed by the responsible secretary of the central executive body (the official to whom powers of the responsible secretary of the central executive body), and in cases of absence of those - the head of the administrator of the budget programs and the head of the structural unit of the administrator of the budget programs responsible for financing scheduling are in accordance with the established procedure assigned, and in the period of their absence - faces to which execution of their obligations is assigned by the relevant orders, and it is certified by seal of the administrator of the budget programs.

42. For modification of consolidating plans of financing according to obligations and payments the authorized body on budget implementation considers requests of administrators of the budget programs and in case of their approval creates certificates of modification of consolidating plans of financing on payments and obligations.

Forming of the reference is made taking into account conditions, stipulated in Item 34 these rules, and also taking into account the following conditions:

preserving balance of the consolidating plan of receipts and the consolidating plan of financing on payments according to Item 19 of these rules;

change of amounts of receipt and repayment in the Section of the consolidating plan "Deficit financing (surplus use) of the budget" can be performed only on condition of preserving the approved (specified) amount of financing of deficit (surplus use) of the budget.

43. Requests of administrators of the budget programs, authorized bodies on execution of subordinate budgets are considered by authorized body on execution of the higher budget within 3 working days from the date of their receipt.

The authorized body on budget implementation checks reasons on the offered changes and observance of the conditions established by Items 34-41 of these rules.

If the amounts of the request of administrators of the budget programs lead to excess of expenses on payments over receipts in the budget for the adjusted period since the beginning of the current financial year, and also at the same time other conditions determined by Items 34-41 of these rules are violated, then the authorized body on budget implementation rejects requests of administrators of the budget programs.

In case of request variation the administrator of the budget programs within one working day submits the modified request taking into account notes of authorized body on budget implementation.

44. The authorized body on budget implementation within one working day after approval of the certificate of modification of consolidating plans of financing brings it to the corresponding administrator of the budget programs on paper.

45. The administrator of the budget programs based on received from the central authorized body on budget implementation or local authorized body on budget implementation of the certificate of modification of consolidating plans of financing on payments and obligations makes changes to funding plans of the administrator of the budget programs on the same day and approves certificates of modification of individual funding plans.

46. Modification and amendments in the approved consolidating plan of receipts for the last months (for the taken place accounting period) is not allowed, except for the changes necessary in implementation of the changed legal acts and in the cases of adjustment of the budget provided by the Budget code.

47. The central authorized body on budget implementation based on the approved certificates of modification of the consolidating plan of receipts sends to the state bodies exercising control for receipts of tax and other obligatory payments in the budget, the plan of receipts of the income of the republican budget.

48. Modification of the consolidating plan of receipts of the budget of tax and other obligatory revenues of the budget, non-tax receipts, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans is performed by authorized body on budget implementation according to requests of the bodies having with it relations according to the called list of receipts, based on changes in credit agreements, agreements of loans, agreements on debt restructuring and based on change of the sales plan of financial assets of the state according to the procedure, established by Item 30 of these rules.

Change of the annual amounts of the forecast of revenues to the next financial year is allowed only when refining the budget for the next financial year.

Modification of the consolidating plan of receipts and plans of receipts of the higher budget, remunerations on the budget credits issued from the higher budget to subordinate budgets, repayment sums of the budget credits issued from the higher budget to subordinate budgets is made by authorized body on execution of the higher budget for requests of authorized body on execution of the subordinate budget based on overfulfillment of plans of the income of subordinate budgets, changes of conditions of credit agreements and for the purpose of preserving the identical monthly amounts of receipts of the higher budget and the amounts of the corresponding expenses of subordinate budgets.

49. In case of variation of the change order of plans of receipts of the income, repayments of the credits, sales proceeds of financial assets of the state, repayment of loans, the authorized body on budget implementation informs the state body, authorized body on execution of the subordinate budget which provided the request on refusal in change of plans with reasons for causes of failure.

50. The certificate of modification of consolidating plans of financing on payments and obligations on the transfers obtained from the higher budget and the credits is created by authorized body on execution of the subordinate budget in established by this Section Governed procedure and based on the reference of authorized body on execution of the higher budget provided by the administrator of the appropriate budget programs of the higher budget according to appendices 29 - 30 to these rules.

The administrator of the budget programs of the higher budget provides to authorized body on execution of the subordinate budget of the certificate of modification of summary and individual funding plans for the transfers obtained from the higher budget and the credits within three working days after their approval.

The certificate of modification of the consolidating plan of financing of the subordinate budget for the expenses connected with transfer by subordinate budgets of transfers in higher budgets, debt servicing and its repayment is created by authorized body on execution of the subordinate budget according to the procedure, established by this Section of Rules and based on the certificate of modification of the consolidating plan of receipts of the higher budget provided by authorized body of the higher budget.

51. The local authorized body on budget implementation at the same time one copy of the certificate of modification of consolidating plans of receipts and financing on payments, represents the consolidating plan of financing according to obligations according to the local budget within 2 working days after their approval to territorial subdivision of treasury on paper and magnetic (electronic) carriers, by transfer on IS "Treasury — the Client" - electronic images of certificates of modification of consolidating plans of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget according to appendices 19-1, 29-1, 30-1 to these rules are attached to the register in form according to appendix 17-1 to these rules and EDSs of the head of authorized body on budget implementation and the head of the structural unit of authorized body on budget implementation, responsible for creation of consolidating plans are signed.

In case of refining of the budget, when servicing on IS "Treasury client", electronic images of certificates of modification of the consolidating plans according to appendices 19-1, 29-1, 30-1 and electronic image of the specified plan according to appendix 120 to these rules attached to the register according to appendix 17-1 to these rules are represented to territorial subdivision of treasury.

52. The local authorized body on budget implementation of area, city of republican value, the capital provides in the central authorized body on budget implementation the specified consolidating plan of receipts of the income on the area, the city of republican value, the capital in the form of the electronic database - in time no later than the 15th following for reporting with the subsequent confirmation of the cover letter on paper. The central authorized body on budget implementation sends to the state body providing control of execution of tax and other obligatory payments in the budget the specified plan of receipts of the income of local budgets.

53. When refining republican and local budgets by means of introduction of amendments and amendments to the law on the republican budget or the decision of maslikhat on the local budget public institutions are specified by individual funding plans, administrators of the budget programs - funding plans of the administrator of the budget programs, authorized body on budget implementation - the consolidating plan of receipts in the budget, the consolidating plan of receipts and financing for payments, the consolidating plan of financing for obligations by modification of them according to the procedure, established by Chapter 5 and the paragraph of the 9th Item 26 of Chapter 4 of these rules.

Administrators of the budget programs within 5 working days from the date of adoption of the orders of the Government of the Republic of Kazakhstan or local executive body about modification and amendments in the orders of the Government of the Republic of Kazakhstan or local executive body about implementation of the law on the republican budget or decisions of maslikhat on the local budget provide in authorized body on budget implementation of the change order of funding plans according to the budget programs according to which the annual planned amounts changed.

According to additional budget programs administrators of the budget programs provide in authorized body on budget implementation projects of funding plans of the budget programs for obligations and payments according to Items 2-11 of these rules.

In case of refining of the budget, the order of authorized body on budget implementation about modification and amendments in the order on approval of the annual amounts of the forecast of receipts according to classification of receipts of the budget for the next financial year affirms within 5 days from the date of adoption of law on modification and amendments in the law on the republican budget for the next financial year or decisions of maslikhat on modification and amendments in the decision of maslikhat on the local budget for the next financial year.

54. Before refining of the budget by means of introduction of amendments and amendments to the law on the republican budget and the decision of maslikhat on the local budget for the next financial year, all current changes of the amounts of receipts and expenses brought in consolidating plans based on adjustment of budgets, and also change in their monthly distribution (further - adjustment of the budget), are performed on the duplicated copy of electronic base of the approved budget.

As a result of the corrections made to the duplicated copy of electronic base of the approved budget the corrected budget is created.

55. The consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations created according to the law or the decision of maslikhat on modification and amendments in the law on the republican budget or the decision of maslikhat on the local budget for the next financial year considering also the adjustment of the budget made before its refining except the adjustment connected with distribution of the distributed budget programs correspond to the specified budget for the current financial year.

Forming of consolidating plans under the specified budget is performed on electronic base of the corrected budget by means of input of references on modification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations on the specified budget indicators, except for the adjustments connected with distribution of the distributed budget programs.

56. In case of decision making about distribution between various administrators of the budget programs of means of the budget program, the approved in budget for one administrator of the budget programs according to subitem 2) Item 2 and the subitem 3) of Item 3 of Article 111 of the Budget code the authorized body on budget implementation reflects these changes in the corrected budget by modification and amendments of the consolidating plan of receipts and financing for payments, the consolidating plan of financing according to obligations based on certificates of the modification of the consolidating plan of the receipts and financing on payments, the consolidating plan of financing according to obligations created by authorized body on budget implementation, according to the procedure, established by Chapter 5 of these rules.

57.  For financing of the expenses provided in the subitem 4) of item 4 of Article 104 of the Budget code at the expense of remaining balance of means for the beginning of financial year authorized body on budget implementation by January 20 of the current financial year performs preparation of the following documents:

1) information on remaining balance of budgetary funds;

2) information by administrators of the budget programs about execution of funding plan for payments and obligations with indication of the reasons of incomplete accomplishment of actions for the expired financial year, the amounts accepted, but unpaid obligations according to the budget development programs by investment projects; to the current budget programs providing acquisition of assets and other goods with the term of production and delivery more than one financial year; to services with rendering term more than one financial year, except for the budget development programs realized at the expense of means of external loans, grants and budget credits.

58. Based on the information provided by the relevant authorized body on budget implementation, specified in Item 57 of these rules the central authorized body on state planning or local authorized body on state planning submit in accordance with the established procedure for consideration of the budget commission the list of the budget programs with the offer on financing them in the current financial year within the available amount of remaining balance of budgetary funds.

59. Based on the decision of the budget commission the central authorized body on state planning or local authorized body on state planning is developed by the draft of the order of the Government of the Republic of Kazakhstan or local executive body on increase in annual plan assignments of the appropriate budget programs at the expense of remaining balance of budgetary funds and bring it in accordance with the established procedure in the Government of the Republic of Kazakhstan or akimat of the relevant local executive body.

In the draft of the order of the Government of the Republic of Kazakhstan or local executive body on increase in annual plan assignments of the appropriate budget programs at the expense of remaining balance of budgetary funds target transfers are specified development by investment projects.

59-1. In case of formation of economy of budgetary funds according to republican budget investment projects within one budget program administrators of republican budget programs perform transfer of the amounts of economy between republican budget investment projects with obligatory consideration in accordance with the established procedure on the Republican budget commission.

In case of formation of economy of budgetary funds according to local budget investment projects within one budget program, administrators of local budget programs perform transfer of the amounts of economy between local budget investment projects with obligatory consideration in accordance with the established procedure on the relevant budget commission.

Based on the decision of the republican budget commission administrators of republican budget programs develop the draft of the resolution on modification and amendments in the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget and bring it in accordance with the established procedure in the Government of the Republic of Kazakhstan.

Based on the decision of the budget commission the local authorized body on state planning develops the draft of the resolution of local executive bodies on implementation of decisions of maslikhats on local budgets and bring it in accordance with the established procedure in akimat of the relevant local executive body.

In case of formation of economy according to the budget investment projects realized at the expense of target transfers on development from the higher budget, transfer of the amounts between the budget investment projects is performed according to requirements of Item 257 of these rules.

60. The authorized body on budget implementation based on the regulatory legal acts listed in Items 59 and 59-1 of these rules makes changes to the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations according to the procedure, determined by Chapter 5 of these rules.

61. Adjustment of the budget of subordinate level in case of assignment from reserve of the Government of the Republic of Kazakhstan or local executive body of area, and also according to the distributed budget programs, is performed without refining of the budget in maslikhat by introduction of amendments and amendments to the resolution of local executive body on implementation of the decision of maslikhat on the local budget with the subsequent modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations according to the procedure established by Chapter 5 of these rules.

62. Within financial year in cases of education, liquidation, reorganization, change of functions of the central state bodies, the executive bodies financed from the local budget, and public institutions subordinated to them, the central authorized body on state planning based on regulatory legal acts, determining functions of again formed state bodies, legal successors of the liquidated and reorganized state bodies and public institutions subordinated to them makes changes and additions to Single budget classification of the Republic of Kazakhstan.

The central authorized body on state planning or local authorized body on state planning is developed by drafts of resolutions on the adjustment of indicators of the approved (specified) budget connected with education, liquidation, reorganization, change of functions of state bodies, the executive bodies financed from the local budget, and public institutions subordinated to them and brings it respectively in the Government of the Republic of Kazakhstan or akimat of the relevant local executive body.

The authorized body on budget implementation in the procedure established by Chapter 5 of these rules makes changes to the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations regarding transfer of plan assignments according to the transferred, divided budget programs, within total amounts of these budget programs approved by the law on the republican budget and decisions of maslikhats on local budgets for the next financial year.

Transfer of plan assignments and the made earlier cash expenses is performed by territorial subdivisions of treasury based on the letter of authorized body on budget implementation in the following cases:

1) educations, liquidations, reorganization, changes of functions and limits of the number of staff of the central state and local executive bodies and public institutions subordinated to them;

2) amendments republican and/or local budgets;

3) modification of Single budget classification of the Republic of Kazakhstan;

4) changes of the place of servicing of public institution in territorial subdivision of treasury;

5) modification of structure of specifics of economic classification of expenses regarding change of expense types;

6) decision makings about centralization/decentralization of financial accounting in public institutions subordinated to the administrator of the budget programs within the current financial year.

In case of transfer of function of state bodies from the subordinate level of public administration in higher level, and also from the higher level of public administration in subordinate level transfer of the amounts of unused balances of plan assignments on target transfers is performed.

62-1. The administrator of republican budget programs no later than January 20 of the current financial year for priority republican budget investments, including investment projects, and also on target transfers on development and to the credits, especially important and requiring operational realization tasks directed to realization, not passed planning stages (further - projects with the condition suspensive), represents to the central authorized body on state planning the following documentation:

1) according to the budget investment projects:

the feasibility statement approved in accordance with the established procedure, except for the projects which are not requiring development of the feasibility statement with appendix to it of economic examination;

the positive economic conclusion on the investment offer of the projects which are not requiring development of the feasibility statement, and on the budget investment projects prepared by the central or local authorized body on state planning;

2) on the budget investments directed to increase in the authorized capital of legal entities with participation of the state:

financial and economic reasons with appendix to it of economic examination;

the positive economic conclusion prepared by the central or local authorized body on state planning;

3) on budget credits:

the feasibility statement with appendix to it of the positive economic conclusion prepared by the central or local authorized body on state planning in case of the direction of budget credits on implementation of the budget investment projects and the state investment policy by the financial agencies.

Local executive bodies no later than January 15 of the current financial year submit above-mentioned documents to the corresponding administrator of republican budget programs for the investment projects financed by funds of target transfers for development and the credits.

The central authorized body on state planning considers documentation submitted by administrators of republican budget programs on observance of requirements of budget and other legislation.

In case of availability of all documentation, the central authorized body on state planning sends to the central authorized body on budget implementation to two weeks and to administrators of republican budget programs the letter notification with the list of projects with the condition suspensive by administrators of republican budget programs according to which registration of agreements and carrying out payments are permitted.

The central authorized body on budget implementation within 3 working days sends to territorial subdivisions of treasury the copy of the letter notification on the list of projects with the condition suspensive on which registration of agreements and carrying out payments are permitted.

If on separate projects with the condition suspensive documentation is not submitted, the central authorized body on state planning sends the letter notification to the central authorized body on budget implementation with the list of projects with the condition suspensive on which registration of agreements and carrying out payments before carrying out refining of the republican budget or its adjustment are not allowed to two weeks.

Section 3. Budget implementation

Chapter 6. The general provision about budget implementation

63. Budget implementation is provided with completeness and timeliness of payment in the budget of all types of the budget receipts, their transfer into the Single treasurer account (further - EKS) and timely implementation of payments and the translations from EKS for the purpose of implementation of actions directed to goal achievement of the budget programs.

64. Budget implementation is performed on cash basis. Transactions on transfer of revenues to EKS and their write-off from EKS are considered in cash.

The form, procedure and terms of provision of reports on receipts and expenses are established by the central authorized body on budget implementation.

In IS "Treasury client" public institutions, administrators of the budget programs, authorized bodies on budget implementation independently create reports on receipts and expenses in the terms established by the central authorized body on budget implementation.

64-1. Execution of budgets and their cash servicing of treasury by territorial subdivisions is performed as with submission by public institutions, administrators of the budget programs, authorized bodies of documents on paper and magnetic carriers, so by forming and sending electronic images of documents, report generation by means of the Information system of the Electronic document management "Treasury client" (further - IS "Treasury client"). For work in IS "Treasury client" public institutions, administrators of the budget programs, authorized bodies sign Usage agreements EDSs between territorial subdivision of treasury and public institution (further - the Agreement on the EDS).

Section 4. Procedure for opening, maintaining and closing of control accounts of cash and accounts of public institutions

Chapter 7. Control accounts of cash of the relevant budgets

65. Control accounts of cash (further - KSN) are intended for accounting of the transactions connected with transfer:

1) receipts in republican and local budgets and carrying out expenses from republican and local budgets;

2) money from realization of goods by public institutions (works, services) and carrying out expenses at the expense of them;

3) the receipts directed to National fund of the Republic of Kazakhstan and their transfer to accounts of the Government of the Republic of Kazakhstan in National Bank of the Republic of Kazakhstan;

3-1) receipts distributed according to the established standard rates between budgets of state members of the Customs union, and their transfer to the accounts opened in National Bank of the Republic of Kazakhstan for state members of the Customs union;

4) and expenditure of money from the sponsor's, charitable help for public institutions received by them according to legal acts of the Republic of Kazakhstan;

5) the money transferred public institution according to legal acts of the Republic of Kazakhstan physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions in the relevant budget or to the third parties;

6) budget money and their use on carrying out extra charges;

7) the money provided for the corresponding financial year in the law on the republican budget or the decision of maslikhat on the local budget, for forming or increase in the authorized capital of subjects of the quasi-public sector and their use on implementation of investment projects or connected with accomplishment of the state task (further - the account of subjects of the quasi-public sector), except as specified increases in the authorized capital of the financial organizations, and also when forming in the minimum size established by the laws of the Republic of Kazakhstan, the authorized capital of subjects of the quasi-public sector;

8) receipts, stipulated by the legislation the Republic of Kazakhstan about local public administration and self-government, and carrying out the expenses directed by akims of the city of district value, the settlement, village, rural district to realization of functions of local self-government;

9) and expenditure of money of government external loans or the connected grants, rekonvertiruyemy in national currency from the special account of the external loan or the connected grant opened in the central authorized body on budget implementation according to the international treaties on state loans ratified by the Republic of Kazakhstan, or agreements on the connected grants (further - the account of rekonvertation of the external loan or the connected grant).

66. Control accounts of cash for accounting of the transactions connected with transfer of receipts in republican and local budgets and carrying out expenses from republican and local budgets (daleeksn the relevant budgets), open central and to local authorized bodies on budget implementation.

Types KSN of the relevant budgets:

KSN of the republican budget;

KSN of regional budgets;

KSN of budgets of the cities of republican value, capital;

KSN of budgets of areas (cities of regional value).

67. Transactions on receipts and the registered payments and money transfers with KSN of the relevant budgets, are considered according to EBK RK and codes of public institutions.

Chapter 8. Assignment of codes of public institutions

68. For the public institutions financed from republican and/or local budgets for carrying out expenses from republican and/or local budgets the central authorized body on budget implementation assigns seven-digit codes where the first three signs designate code of the administrator of the budget programs according to EBK RK, the subsequent four signs are individual for each public institution.

69. For assignment of codes to the public institutions financed from the republican budget, administrators of republican budget programs represent to the central authorized body on budget implementation the request for assignment of codes to public institutions in form, according to appendix 32 to these rules, with application of a copy of the certificate/certificate of state registration (re-registration) of the legal entity with obligatory specifying of business and identification number of public institution.

For assignment of codes to the public institutions financed from local budgets, administrators of local budget programs send to territorial subdivision of treasury the request for assignment of codes to public institutions in form according to appendix 32 to these rules in the state and Russian languages with application of documents, the file, necessary for forming, provided by Chapter 10 of these rules, except for the documents specified in subitems 3) 4), 5) of Item 91 of these rules which are represented after opening of code of public institution.

The territorial subdivision of treasury no later than the next working day from the date of receipt of the request for assignment of codes to public institutions in form according to appendix 32 to these rules sends to the central authorized body on budget implementation the request for assignment of codes to public institutions in form according to appendix 32 to these rules.

Administrators of republican and local budget programs provide reliability of the details specified in requests for assignment of codes to public institutions.

70. The central authorized body on budget implementation assigns codes no later than the next working day from the date of obtaining from administrators of republican budget programs and territorial subdivisions of treasury of requests for assignment of codes for public institutions in form according to appendix 32 to these rules.

71. The central authorized body on budget implementation no later than the next working day from the date of assignment of codes to the public institutions financed from republican and local budgets, notifies administrators of republican budget programs and territorial subdivisions of treasury on the assigned codes by the letter in electronic form.

The territorial subdivision of treasury no later than the next working day from the date of receipt of the letter from the central authorized body on budget implementation to the public institutions financed from the local budget in writing notifies the administrator of local budget programs about the assigned codes on assignment of codes.

72. Registration of the assigned codes of public institutions is reflected in the reference book of public institutions created in IISK.

73. Territorial subdivisions of treasury in writing notify relevant organs of Tax Service on opening of codes of public institutions within 3 working days after their opening by the central authorized body on budget implementation.

Chapter 9. Opening by the central authorized body on budget implementation of control accounts of cash, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants

74. Public institutions can have the following control accounts of cash and the account:

1) the control account of cash of money from realization of goods by public institutions (works, services) remaining at their order (further - KSN of paid services);

2) the control account of cash of the sponsor's, charitable help (further - KSN of the sponsor's, charitable help);

3) the control account of cash of temporary placement of money (further - KSN of temporary placement of money);

4) the control account of cash of target financing (further - KSN of target financing);

5) accounts in foreign currency;

6) the control account of cash of local self-government (further - KSN of local self-government);

7) control account of cash of rekonvertation of the external loan or connected grant;

8) special account of the external loan or connected grant;

9) the account to the special account of the external loan or the connected grant.

75. For opening and local authorized bodies on budget implementation written permissions in form according to appendices 33, 52 to these rules are issued to the public institutions financed from republican and local budgets of control accounts of cash of the sponsor's, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant central.

76. Written permissions for opening of control accounts of cash of the sponsor's, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant are issued based on the petition of the corresponding administrator of the budget programs.

The petition of the administrator of the budget programs shall contain:

the name and code of public institution to which KSN opens;

the name KSN which is required to be opened;

type of the budget from which the public institution is financed;

legal and actual address of public institution;

financing sources;

the name and date of the legal act allowing others except budgetary funds financing sources with indication of numbers of the subitem, Item, Article (for the control account of cash of rekonvertation of the external loan or the connected grant - number and date of the international treaty on state loan ratified by the Republic of Kazakhstan or agreements on the connected grant, and also purpose of the direction of expenses).

77. The written permission for opening are issued to public institutions of control accounts of cash of the sponsor's, charitable help, temporary placement of money once and are effective before their closing in the cases provided by Chapter 12 of these rules. The written permission for opening are issued to public institutions of the control account of cash of rekonvertation of the external loan or the connected grant on effective period of loan or the connected grant.

78. For opening to the public institutions financed from republican and local budgets of accounts in foreign currency, the special accounts of external loans or the linked grants of accounts to special accounts of external loans or the connected grants by the central authorized body on budget implementation issues written permissions in form according to appendices 34, 52 to these rules.

Written permissions for opening of the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant are issued with indication of currency type and expense types based on the petition of the corresponding administrator of the budget programs, with indication of permission effective period: for the account in foreign currency - until the end of the current financial year, for the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant - on effective period of loan or the connected grant.

The petition of the administrator of the budget program shall contain:

the name and code of public institution for which the account is opened;

BIN;

account name;

currency type (according to the list of currency types on which the National Bank performs transactions on converting and rekonvertation);

purposes of the direction of expenses;

basis for opening of the account.

79. The basis of submission of the petition by the administrator of the budget program on opening of the account in foreign currency are:

1) the international contracts signed according to the legislation of the Republic of Kazakhstan on international treaties except cases when follows from the international treaty that its application requires the publication of the law;

2) regulatory legal acts of the Republic of Kazakhstan which provide implementation of international cooperation, foreign economic activity or carrying out foreign currency transactions;

3) the agreements on purchase of goods (works, services) signed with nonresidents of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan;

4) decisions of international courts according to which public institutions had obligations in foreign currency.

The basis for submission of the petition by the administrator of the budget program on opening in the central authorized body on budget implementation of the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant is the international treaty on state loan ratified by the Republic of Kazakhstan or the agreement on the connected grant which conditions provide opening of such account.

The administrator of the budget program provides justification of submission of the petition on opening of the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant.

80. Written permissions for opening of control accounts of cash of the sponsor's, charitable help, temporary placement of money, rekonvertation of the external loan or the linked grant, the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant are drawn up in triplicate, two of which are given to the administrator of the budget programs, for the subsequent transfer to public institution and territorial subdivision of treasury in which the public institution is served, the third copy remains in authorized body on budget implementation.

81. For opening of KSN of paid services to the public institutions financed from the republican budget, the public institution submits to territorial subdivision of treasury the request for opening of the control account of cash of paid services in form according to appendix 36 to these rules.

The territorial subdivision of treasury based on received from the public institution financed from the republican budget, creates requests for opening of control accounts of cash and sends to the central authorized body on budget implementation the request for opening of the control account of cash of paid services in form according to appendix 36 to these rules.

82. For opening of KSN of paid services, the sponsor's, charitable help, temporary placement of money to the public institutions financed from the local budget, the local authorized body on budget implementation submits to territorial subdivision of treasury the request for opening of control accounts of cash in duplicate in form, according to appendix 36 to these rules which is constituted on the basis:

1) plans of receipts and expenses of money from realization of goods by public institutions (works, services) - for KSN of paid services;

2) the permissions issued by local authorized body on budget implementation - for KSN of the sponsor's, charitable help, temporary placement of money.

82-1. For opening of KSN of local self-government to offices of akims of the city of district value, the settlement, village, rural district the last submit to territorial subdivision of treasury the request for opening of KSN of local self-government in form according to appendix 36 to these rules.

83. The territorial subdivision of treasury based on received from local authorized body on budget implementation, from the office of the akim of the city of district value, the settlement, the village, the rural district of the request for opening of control accounts of cash creates and sends to the central authorized body on budget implementation the request for opening of control accounts of cash in form according to appendix 36 to these rules.

The request for opening of the control account of cash returns without execution to local authorized body on budget implementation, the office of the akim of the city of district value, the settlement, village, rural district in case of discrepancy of the request to the established form, or absence or incorrect specifying:

1) type of the opened control account of cash;

2) name or code of public institution;

3) budget type;

4) bases for opening of the control account of cash.

84. The central authorized body on budget implementation performs opening of control accounts of cash, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants to the public institutions financed from:

the republican budget, based on the written permission of the central authorized body on budget implementation on opening of control accounts of cash of the sponsor's, charitable help, temporary placement of money, rekonvertation of the external loan or the linked grant, the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant and requests for opening of the control account of cash of paid services of territorial subdivisions of treasury, in day of issue of written permissions and receipt from territorial subdivisions of treasury of requests for opening of the control account of cash of paid services;

local budgets, based on the written permission for opening of the account in foreign currency of the central authorized body on budget implementation and requests for opening of control accounts of cash of territorial subdivisions of treasury, in day of issue of the written permission and no later than the next working day after receipt from territorial subdivisions of treasury of requests for opening of control accounts of cash.

84-1. The central authorized body on budget implementation performs opening of KSN of local self-government to offices of akims of the city of district value, the settlement, village, rural district no later than the next working day after receipt from territorial subdivisions of treasury of requests for opening of KSN of local self-government.

85. In case of change of the name of public institution by the administrator of republican budget programs the change order of the name of public institution in form, according to appendix 37 to these rules, with application of a copy of the certificate/certificate of the state re-registration is submitted in the central authorized body on budget implementation.

86. In case of change of the name of public institution, the local authorized body submits to territorial subdivision of treasury the change order of the name of public institution in form, according to appendix 37 to these rules, with application of a copy of the certificate/certificate of the state re-registration.

The territorial subdivision of treasury in turn, no later than the next working day from the date of obtaining from local authorized body of the change order of the name of public institution sends to the central authorized body on budget implementation the change order of the name of public institution in form according to appendix 37 to these rules.

87. The central authorized body on budget implementation performs change of the name of public institution no later than the next working day from the date of obtaining from administrators of republican budget programs and territorial subdivisions of treasury of change orders of the name of public institution in form according to appendix 37 to these rules.

After change of the name of public institution the new written permission according to the procedure, determined by this Chapter, at the same time earlier appropriated control account of cash of paid services, the sponsor's, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special account of the external loan or the connected grant is issued to it, the account to the special account of the external loan or the connected grant remains without change.

88. The procedure for opening, maintaining and closing of KSN of target financing is determined, the accounts in foreign currency and KSN of temporary placement of money taking into account features of some laws of the Republic of Kazakhstan.

89. Registration of the opened control accounts of cash of the relevant budgets, paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant is reflected in internal report of territorial subdivision of treasury in form 5-19 "List of control accounts of cash of the relevant budgets, paid services, sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or connected grant and accounts of subjects of the quasi-public sector" according to appendix 38 to these rules.

Registration of open accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants is reflected in internal report of territorial subdivision of treasury in form 8-08 "The list of accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants" according to appendix 39 to these rules.

90. Territorial subdivisions of treasury in writing notify relevant organs of Tax Service on opening of KSN of paid services, the sponsor's, charitable help, local self-government of public institutions within 3 working days after their opening by the central authorized body on budget implementation.

Chapter 10. Forming the file and requirements imposed to documents when forming the file

91. The file of the state organization / subject of the quasi-public sector includes the following documents:

1) notarized copy of the certificate or certificate of state registration (re-registration) of the legal entity;

2) copy of provision (charter) of the state organization / subject of the quasi-public sector;

3) specimen signatures and impress of a seal;

4) copies of orders on appointment of the first head of the state organization / subject of the quasi-public sector and the copy of orders on assignment of the right of the first and second signature on financial records;

5) permission to opening of KSN of the sponsor's, charitable help, temporary placement of money and accounts in foreign currency.

When servicing the state organization / subject of the quasi-public sector on IS "Treasury client" are in addition represented:

1) the original of the Usage agreement of the digital signature between treasury and the state organization / subject of the quasi-public sector (further - the Agreement on the EDS),

2) the original of the supplementary agreement to the Usage agreement EDS in case of expiration of keys of the EDS.

In case of change of the name of the state organization / subject of the quasi-public sector new documents similarly listed above with simultaneous submission of the copy of the regulatory legal act or other document established by the legislation of the Republic of Kazakhstan according to which the name of the state organization / subject of the quasi-public sector is changed are submitted.

92. The territorial subdivision of treasury on each state organization / subject of the quasi-public sector creates one file.

93. When forming the file of the state organization / subject of the quasi-public sector the territorial subdivision of treasury checks identity of the name of the state organization / subject of the quasi-public sector in the certificate/certificate of state registration (re-registration), provision (charter) and impress of a seal (for GU - stamp), and also compliance of orders on appointment of the first head, assignment of right to sign and specimen signatures of impress of a seal. In case of detection of discrepancies, returns to the state organization / subject of the quasi-public sector for reduction in compliance.

94. Specimen signatures and impress of a seal are represented to territorial subdivision of treasury in duplicate in form according to appendix 40 to these rules. One copy is stored in the file of the state organization / subject of the quasi-public sector, another is used by territorial subdivision of treasury for check of reliability of signatures and impress of a seal (for GU-stamp) on financial records.

95. The head of the state organization / subject of the quasi-public sector and/or other representatives to them persons has rights of the first signature. The right of the second signature is granted to the head of the structural unit of the state organization / subject of the quasi-public sector performing functions on conducting financial accounting, and/or other persons authorized by the head of the state organization / subject of the quasi-public sector performing functions on conducting financial accounting.

96. The specimen signature and impress of a seal of public institution is certified by the signature of the head of the administrator of the budget programs or person authorized by it and fastened with impress of a seal (for GU - stamp) the administrator of the budget programs or certified notarially.

The specimen signature and impress of a seal of the administrator of the budget programs / the subject of the quasi-public sector is certified notarially. 

97. The specimen signature and impress of a seal shall be executed by light-resistant ink, impress of a seal (for GU-stamp) shall be accurate and clear. Are not allowed signing by the felt-tip pen and pen filled with uletuchivayushchy ink and use of means of facsimile copying of the signature. In case of putting down of impress of a seal (for GU-stamp) it is forbidden to use mastic red (except for GU "Administration of the President of the Republic of Kazakhstan"), black and green colors.

Application of the seals intended for the special purposes is not allowed.

98. In case of temporary lack of seal at newly created state organization / subject of the quasi-public sector, change of names, wear or loss of seal, the head of territorial subdivision of treasury provides to the state organization / subject of the quasi-public sector based on its statement the term (no more than 10 calendar days) for production of new seal and determines procedure for execution of financial records for the period of lack of seal, permitting to fasten depending on circumstances documents with impress of a seal of the administrator of the budget programs who is in the same settlement or to submit documents without impress of a seal. The specimen signature and impress of a seal is drawn up without impress of a seal (for GU - stamp) with mark in the field "Sample of Impress of a Seal of the State Organization / Subject of the Quasi-public Sector" "temporarily without seal" with indication of the term of its action for the period of production of seal (for GU - stamp).

99. In case of replacement or amendment at least of one signature or replacement of seal in territorial subdivision of treasury the new document with specimen signatures and impress of a seal certified according to the procedure, stipulated in Item the 96th this Chapter is provided.

In case of temporary replacement for the signature of one of persons having the right of the first or second signature the temporary document containing specimen signatures of persons, acting as with indication of effective period of the temporary document, with submission to territorial subdivision of treasury of the copy of the order on appointment of person and assignment of right to sign is processed to the acting as. Again submitted documents are filed in the file of the state organization / subject of the quasi-public sector.

In case of temporary lack (leave or disease) of the face having the right of the second signature, payment documents are signed by the persons who also have the right of the second signature, specified in the document with specimen signatures and impress of a seal. In this case execution of the temporary document with specimen signatures and impress of a seal is not required.

100. The central authorized body on budget implementation, local authorized bodies on budget implementation, administrators of the budget programs, the state organizations / subjects of the quasi-public sector bear responsibility for accuracy of the data, specified in the documents necessary for forming of the file submitted to territorial subdivision of treasury.

The territorial subdivision of treasury after verification of the submitted documents on completeness and compliance to the requirements established by this Chapter hems and stores the checked documents in the file according to the legislation on documentation.

Chapter 11. Maintaining control accounts of cash, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants.

101. Maintaining codes, control accounts of cash of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the linked grants of public institutions and accounts of subjects of the quasi-public sector by territorial subdivisions of treasury includes carrying out payments and money transfers from control accounts of cash of the relevant budgets, paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, accounts of subjects of the quasi-public sector, accounts in foreign currency, special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants, forming and submission of reports, stipulated by the legislation Republic of Kazakhstan.

Money transfer from code of one public institution on code of other public institution is not allowed.

On accounts in foreign currency as of January 1 of the current financial year availability of the foreign currency which arrived in the form of the sponsor's, charitable help within seven working days before the termination of the current financial year, and also the amounts which arrived into account 0900NP "The amounts before examination in foreign currency" in the last working day of the current financial year is allowed.

On accounts of the subject of the quasi-public sector, special accounts of external loans or the connected grants, accounts availability of unused balances of money is allowed to special accounts of external loans or the connected forfeits and into the control account of cash of local self-government as of January 1 of the current financial year.

102. Maintaining codes, control accounts of cash of the relevant budgets, paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants of the state organizations / accounts of the subject of the quasi-public sector is performed by territorial subdivisions of treasury on territorial sign. Maintaining codes, control accounts of cash of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to the territorial subdivision of treasury serving other administrative and territorial unit is allowed to special accounts of external loans or the connected grants of the state organizations / accounts of the subject of the quasi-public sector on location which are closer with the written permission of the central authorized body on budget implementation, in coordination with this territorial subdivision of treasury.

103. Managers of money of control accounts of cash of the relevant budgets are authorized bodies on budget implementation, control accounts of cash of paid services, the sponsor's, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, accounts in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant - heads of public institutions, accounts of the subject of the quasi-public sector - heads of subjects of the quasi-public sector, control accounts of cash of local self-government - akims of the cities of district value, settlements, villages, rural districts.

104. Restriction with the order of unused balances of individual funding plans on obligations and payments of the public institutions and money which is on KSN of paid services, the sponsor's, charitable help, local self-government, the accounts of the subject of the quasi-public sector is made according to the legislation of the Republic of Kazakhstan.

105. Issue of reports on movement of money for KSN of the relevant budgets and on expenses according to EBK RK, is performed by territorial subdivisions of treasury daily in forms:

5-34 "The status report KSN of the relevant budgets" according to appendix 41 to these rules on the magnetic (electronic) carrier;

5-52 "The summary report on expenses" according to appendix 42 to these rules on the electronic medium;

5-20 "The statement from the control account of cash" according to appendix 43 to these rules on paper is also provided to local authorized bodies on budget implementation.

The public institutions and local authorized bodies on budget implementation which are served through IS "Treasury client" independently create the reports specified in this Item

106. Issue of reports on movement of money on control accounts of cash of paid services, sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or connected grant, accounts of the subject of the quasi-public sector, accounts in foreign currency, special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants is performed by territorial authorities of treasury and it is represented:

to public institutions:

1) in process of carrying out payments and money transfers:

in form 5-20 "The statement from the control account of cash" according to appendix 43 to these rules;

in form 5-33 "The report on remaining balance on KSN of paid services" according to appendix 44 to these rules;

in form 8-17 «The statement on accounts in foreign currency, to special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants of public institutions» according to appendix 46 to these rules; 

2) monthly:

in form 5-30 "Remaining balance on KSN of paid services" according to appendix 47 to these rules;

in form 8-07 "The report on account balances in foreign currency, special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants" according to appendix 48 to these rules;

to administrators of the budget programs and local authorized bodies on budget implementation and quarterly to 3rd following reporting quarter, and annually to the annual statement in form 5-34 A "The report on remaining balance on KSN of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the connected grant and the accounts of the subject of the quasi-public sector" according to appendix 49 to these rules; 

to subjects of the quasi-public sector in process of carrying out payments and money transfer:

in form 5-20 "The statement from the control account of cash" according to appendix 43 to these rules.

The public institutions and subjects of the quasi-public sector which are served on IS "Treasury client" independently create the reports specified in this Item.

107.  For implementation of monthly reconciliation of turnovers and remaining balance on KSN of the relevant budgets for form 5-34 "Status report KSN of the relevant budgets" between territorial subdivision of treasury and local authorized body on budget implementation, the territorial subdivision of treasury creates within 2 working days after the termination of month in duplicate the report of form 5-34 "The status report KSN of the relevant budgets", draws up print of stamp of the executive in charge which is signed by the head of territorial subdivision of treasury and the executive in charge, is certified by print of official stamp, and transferred to local authorized body on budget implementation. Local authorized body on budget implementation, having verified turnovers and remaining balance on KSN of the relevant budget for form 5-34 "Status report KSN of the relevant budgets" signs the head of local authorized body on budget implementation and the executive in charge of local authorized body on budget implementation, assures print of official stamp, and transfers one copy to territorial subdivision of treasury.

For implementation of reconciliation of cash expenses between the served public institution and territorial subdivision of treasury quarterly in duplicate within 2 working days after the termination of month by the last the report of form 4-20 "The summary report on expenses" according to appendix 31 to these rules which is drawn up by print of stamp of the executive in charge is created, signed by the head of territorial subdivision of treasury and the executive in charge, certified by print of official stamp, and transferred to public institution.

Public institutions within 2 working days after receipt of reports verify data of reports with data of the financial accounting.

In the presence of discrepancies of data of public institution with data of the report of form 4-20 "The summary report on expenses" the last in writing addresses to territorial subdivision of treasury for clarification of the reasons of discrepancy.

In the absence of discrepancies reports are signed by the head and the chief accountant of public institution or persons authorized by the head of public institution (in case of their absence), and certified by print of official stamp of public institution. One copy of the report returns to territorial subdivision of treasury.

Territorial subdivisions of treasury according to the written appeal of public institution and (or) local authorized body on budget implementation create, sign and issue the last the above-stated reports for implementation of reconciliation.

107-1. When servicing on IS "Treasury client" the public institution for implementation of reconciliation of cash expenses quarterly after the termination of month independently creates the report on form 4-20 "The summary report on expenses" according to appendix 31 to these rules and verifies data of the report with data of the financial accounting.

In the absence of discrepancies reports are signed by the head and the chief accountant of public institution or persons authorized by the head of public institution (in case of their absence), and certified by print of official stamp of public institution.

In the presence of discrepancies of data of public institution with data of the report of form 4-20 "The summary report on expenses", the public institution in writing addresses to territorial subdivision of treasury for examination and elimination of the reasons of discrepancy.

Chapter 12. Closing of codes, control accounts of cash and accounts in foreign currency, the special accounts of external loans or the linked grants, accounts to special accounts of external loans or the connected grants.

108. Territorial subdivisions of treasury once within calendar year no later than January 25 of the year following reporting carry out audit of KSN of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, accounts of the subject of the quasi-public sector and in case of absence within 12 months of movement and remaining balance of money for them notify the state organizations / subyektov the quasi-public sector on need of taking measures to closing of data KSN.

In case of rejection within 3 working days from the date of receipt of the notification by the state organization / subject of the quasi-public sector of measures for closing, KSN of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, accounts of the subject of the quasi-public sector are closed by the central authorized body on budget implementation independently based on the letter of territorial subdivision of treasury with the subsequent notification on closing with the central authorized body on budget implementation of territorial subdivision of treasury and territorial subdivision of treasury of the state organization / subject of the quasi-public sector.

109. KSN of the relevant budgets are closed in case of liquidation of administrative and territorial unit.

110. The code of public institution is closed according to the request of the administrator of the budget programs according to appendix 50 to these rules, the code of the subject of the quasi-public sector and accounts of the subject of the quasi-public sector are closed according to the request of the subject of the quasi-public sector according to appendix 50-1, and control accounts of cash of paid services, sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the linked grant, the account in foreign currency, special accounts of external loans or the connected grants, accounts to special accounts of external loans or the connected grants are closed according to the statement of public institution according to appendix 51 to these rules in cases: 

1) liquidations or reorganization of the state organizations / subject of the quasi-public sector;

2) cancellations of the legal act determining the right of public institution to use of the money, public institutions being at the command received from realization of goods by them (works, services);

3) exceptions of legal acts of the Republic of Kazakhstan of source of the financing which is the basis for issue of permission to opening of the relevant KSN and the account;

4) cancellations of the legislative reasons granting the right to have the relevant KSN and the account;

5) absence within calendar year of transactions on KSN of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, to accounts of the subject of the quasi-public sector;

6) approaches of the closing date of loan specified in the loan agreement or expirations of the contract about the connected grant based on which the control account of cash of rekonvertation of the external loan or the connected grant, the special account of the external loan or the connected grant, accounts to the special account of the external loan or the connected grant was opened.

111. For cancellation of codes to the public institutions financed from the republican budget, administrators of republican budget programs provide in the central authorized body on budget implementation the request for cancellation of codes to public institutions in form according to appendix 50 to these rules.

For cancellation of codes to the public institutions financed from local budgets, administrators of local budget programs send to territorial subdivisions of treasury the request for cancellation of codes to public institutions in form according to appendix 50 to these rules.

Territorial subdivisions of treasury send to the central authorized body on budget implementation the request for cancellation of codes to public institutions in form according to appendix 50 to these rules.

112. For closing of control accounts of cash of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the linked grant, the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant the public institution provides in territorial subdivision of treasury the statement in form according to appendix 51 to these rules in duplicate. The territorial subdivision of treasury sends to the central authorized body on budget implementation the written address about closing of the corresponding control account of cash of paid services, the sponsor's, charitable help, temporary placement of money, local self-government, rekonvertation of the external loan or the linked grant, the account in foreign currency, the special account of the external loan or the linked grant, the account to the special account of the external loan or the connected grant. After closing with the central authorized body on budget implementation one copy of the application with mark about closing returns territorial subdivision of treasury to public institution.

112-1. For cancellation of codes of the subject of the quasi-public sector and closing of accounts of the subject of the quasi-public sector the subject of the quasi-public sector sends to territorial subdivisions of treasury the request in form according to appendix 50-1 to these rules in duplicate.

Territorial subdivisions of treasury send to the central authorized body on budget implementation the request for cancellation of codes of the subject of the quasi-public sector and closing of accounts of the subject of the quasi-public sector in form according to appendix 50-1 to these rules.

After closing with the central authorized body on budget implementation of code of the subject of the quasi-public sector and accounts of the subject of the quasi-public sector one copy of the request with mark about closing returns territorial subdivision of treasury to the subject of the quasi-public sector.

113. In the presence of remaining balance of money on the closed control account of cash of paid services, the sponsor's, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, the account of the subject of the quasi-public sector, the special account of the external loan or the connected grant, the account to the special account of the external loan or the connected grant, the account in foreign currency the state organization / subject of the quasi-public sector represents (in IS "Treasury — the Client" creates electronic image) the account for payment, the payment order or the request for rekonvertation of foreign currency for transfer of remaining balance of unused money on closed: 

1) KSN of paid services:

on KSN of paid services of the legal successor (at the same time if the legal successor in the procedure established by the legislation of the Republic of Kazakhstan is granted the order right by money from sales of goods (works, services);

in the income of the relevant budget in cases:

absence of the legal successor;

determinations of the legal successor which in the procedure established by the legislation of the Republic of Kazakhstan is not granted the order right by money from sales of goods (works, services);

absence at the legal successor of commodity code (works, services) on whom the remaining balance is registered;

2) KSN of the sponsor's, charitable help:

on KSN of the sponsor's, charitable help of the legal successor;

to vnositel, in case of absence of the legal successor;

in the income of the relevant budget, in case of absence of the legal successor and vnositel;

3) KSN of temporary placement of money:

to vnositel;

on KSN of temporary placement of money of the legal successor;

4) the account in foreign currency - by implementation of procedures for rekonvertation of remaining balance of foreign currency with the subsequent recovery of the made cash expenses on code on which transactions by budget money, and/or transfer of rekonvertirovanny currency on KSN of the sponsor's, charitable help and/or temporary placement of money in national currency were made;

5) account of the subject of the quasi-public sector:

into the account of the subject of the quasi-public sector of the legal successor;

into the account of the founder of the subject of the quasi-public sector;

6) KSN of local self-government:

on KSN of local self-government of the legal successor;

7) control account of cash of rekonvertation of the external loan or connected grant:

by implementation of converting of remaining balance of money with the subsequent recovery of foreign currency amount into the special account of the external loan or the connected grant from which there were rekonvertirovana money in national currency;

into the control account of cash of rekonvertation of the external loan or the connected grant of the legal successor;

8) special account of the external loan or connected grant:

to the creditor in accordance with the terms of the international treaty on state loan or to the donor in accordance with the terms of the agreement on the connected grant;

into the special account of the external loan or the connected grant of the legal successor;

9) the account to the special account of the external loan or the connected grant:

by implementation of converting of remaining balance of money in foreign currency in loan currency with the subsequent recovery of the amount into the special account of the external loan or the connected grant.

113-1. In case of reorganization of public institution and lack of possibility of provision of the account for payment for transfer of the remaining balance of money which is on the closed control account of cash of paid services, sponsor's, charitable help, temporary placement of money, local self-government, with the directions of expenditure, stipulated in Item 113 these rules because of destruction of official stamp and lack of the faces having right to sign on financial records of the reorganized public institution, the legal successor sends to territorial subdivision of treasury in which the reorganized public institution, the letter petition on transfer of the remaining balance of money which is on the closed control account of cash of paid services, sponsor's, charitable help, temporary placement of money, local self-government, with the directions of expenditure, stipulated in Item 113 these rules was served. In case of transfer of remaining balance of money on control accounts of cash of the legal successor, the documents confirming successorship are in addition attached to the petition.

The petition of the legal successor shall contain details of the reorganized public institution: the name, BIN, code of public institution, number of the control account of cash, and also the amount of remaining balance of money on control accounts of cash which is subject to transfer and all necessary details for transfer. The territorial subdivision of the treasury within 2 working days from the date of following behind day of receipt of the petition performs transfer of the remaining balance of money which is on control accounts of cash of paid services, sponsor's, charitable help, temporary placement of money, local self-government of the reorganized public institution in the directions of expenditure, stipulated in Item 113 these rules. 

114. Territorial subdivisions of treasury in writing notify the relevant tax authorities on closing of codes of public institutions, codes of the subject of the quasi-public sector and KSN of paid services, the sponsor's, charitable help, local self-government, accounts of the subject of the quasi-public sector within three working days from the date of their closing with the central authorized body on budget implementation.

Chapter 13. Opening and closing of accounts of public institutions in the banks of the second level or the organizations performing separate types of banking activities

115. The procedure for opening in the banks of the second level or the organizations performing separate types of banking activities, to public institutions of the special account of the external loan or the linked grant of the account to the special account of the external loan or the linked grant, the renewable account of the budget investment project is established by the bank law.

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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.