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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 16, 2009 No. 495

About approval of Rules of conducting the budget accounting

(as amended on 25-02-2022)

According to Item 2 of Article 122 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of conducting the budget accounting.

2. Recognize invalid some regulatory legal acts of the Republic of Kazakhstan according to appendix to this order.

3. To committee of treasury of the Ministry of Finance of the Republic of Kazakhstan (to Dosmukametov K. M.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in official mass media in the procedure established by the legislation.

4. This order becomes effective from the date of its first official publication.

Minister

B. Zhamishev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495

Rules of conducting the budget accounting

Chapter 1. General provisions

1. These rules are developed according to the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine procedure for conducting the budget accounting of execution republican and local budgets.

Authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts (further - authorized bodies on budget implementation) perform conducting the budget accounting according to these rules.

The budget accounting - the ordered system of collection, registration and generalization of information in terms of money on transactions from single treasury account (further - EKS) and accounts of public institutions, about requirements and obligations of the Government of the Republic of Kazakhstan and local executive bodies, regulated by the budget legislation of the Republic of Kazakhstan.

The single treasury account includes remaining balance of money of control accounts of cash (further - KSN).

The budget accounting represents the accounting of execution of budgets performed on cash basis in case of which transactions are reflected in accounts by method of double record according to the chart of accounts. Budget account is kept in national currency of the Republic of Kazakhstan.

The budget accounting covers all transactions on budget implementation connected with accomplishment of complex of actions for ensuring receipts in the budget to implementation of the budget programs (subprogrammes), deficit financing (use of budget surplus) and cash flow on KSN of the transactions intended for accounting connected with transfer of receipts in republican and local budgets and carrying out expenses from republican and local budgets and provides the characteristic of condition of the budget in the course of its execution.

Data of the budget accounting are basis of creation of budget reports on budget implementation.

The head of authorized body on budget implementation creates necessary conditions for the correct conducting the budget accounting, provides accomplishment by structural division on the budget accounting of authorized body on budget implementation of the requirements provided by these rules regarding procedure for conducting the budget accounting of budget implementation, registration and representation for accounting of documents and data.

2. The head of the structural unit on the budget accounting of authorized body on budget implementation in the work is guided by these rules.

3. The head of the structural unit on the budget accounting of authorized body on budget implementation exercises control and provides reflection on accounts of the budget accounting of all of the transactions performed by authorized body on budget implementation on budget implementation, creation of performance reports of budgets.

4. The head of the structural unit on the budget accounting of authorized body on budget implementation does not accept to execution and registration documents on the transactions contradicting the budget legislation of the Republic of Kazakhstan and breaking financial discipline.

5. When conducting the budget accounting the head of the structural unit on the budget accounting of authorized body on budget implementation determines service duties for employees of the relevant structural division by the budget accounting and provides control of their accomplishment.

Chapter 2. Documents of accounting

6. The documents of the budget accounting provided by territorial authorities of treasury on paper and providing signatures of authorized body are drawn up by signatures of the head of authorized body on budget implementation and the head of the structural unit on the budget accounting of authorized body on budget implementation or persons them representatives.

7. Source accounting documents submitted by territorial authorities of treasury according to Items 113, of 114, of 115, of 116, and also the forms established according to Item 68 of the Rules of budget implementation and its cash servicing approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 (registered in the Register of state registration of regulatory legal acts at No. 9934) are checked by authorized bodies on budget implementation for correctness of reflection of turnovers and remaining balance on KSN of the relevant budgets then are accepted to execution and accounting.

7-1. For daily accounting of execution of local budgets, territorial authorities of treasury provide on electronic media to local authorized bodies on budget implementation reports on form 5-34A "The report on remaining balance on KSN of paid services, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support and accounts of public procurements" in the code according to the corresponding local budget.

7-2. Local authorized bodies on budget implementation perform reconciliation of turnovers in day in forms of the reporting 2-19, 5-20, 5-34, 5-34A, 5-52:

total amount of the line "Total" on the columns "Opening Balance", "Debit", "Credit", "Closing balance" of the report on forms 5-34, 5-34A in day shall be equal to the total amount of the lines "Opening Balance", "Closing balance", "Total" on the columns "Debit", "Credit" of the report on form 5-20 in day;

the difference amount between the amounts of the line "Income distribution" on the Debit column and the lines "Income distribution" on the Credit column of the report on form 5-20 in day shall be equal to the amount of line of the relevant budget of the column reflecting the amount of receipts in day in this budget, the report on form 2-19;

the amount of the line "Total" on the Closing balance column of the report on form 5-34 under the relevant budget equals to difference amount of the line "Total" on column of the relevant budget (receipt of the relevant budget since the beginning of year) the report on form 2-19 and line "All p

the amount of the line "Total" on the Opening balance column of the report on form 5-34 in day shall correspond to the amount of the line "Total" on the Closing balance column of the report on form 5-34 of the previous operational day.

Chapter 3. Registers of accounting of execution of budgets

8. Account of transactions on execution of budgets is kept in the following accounting registers:

the book "Magazine-main" in form, according to appendix 1 to these rules;

the memorial order on single treasury account in form, according to appendix 2 to these rules;

the memorial order in form, according to appendix 3 to these rules;

disaggregation on accounts on form, according to appendix 4 to these rules (it is intended for accounting of KSN of paid services, the charitable help, temporary placement of money, target financing, rekonvertation of the external loan or the connected grant, National fund of the Republic of Kazakhstan (further - National fund), Fund to compensation by the victim, the transfers to fund of social medical insurance from the republican budget for fee rendered within the guaranteed amount of free medical care (further - transfers of FSMS), the Eurasian Economic Union, accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support, accounts of public procurements, accounts of the amounts before examination, the account of remuneration on remaining balance of the money which is on single treasury account);

disaggregation of the amounts of deposits (deposits) placed with EKS in form, according to appendix 5 to these rules;

disaggregation of the placed deposit amounts from local budgets in form, according to appendix 6 to these rules;

disaggregation on receipts and budget expenses in form, according to appendix 7 to these rules;

balance of Committee of treasury in No. form 1, according to appendix 8 to these rules;

balance of execution of the local budget in form No. 1-M, according to appendix 9 to these rules;

the report on movement of money on the Single treasury account in No. form 2, according to appendix 10 to these rules;

the report on the state and guaranteed by the state debt, debt on guarantees of the state on No. form 3, according to appendix 12 to these rules;

the report on external loans and the connected grants on No. form 5, according to appendix 14 to these rules;

information on expenditure of reserve of the Government of the Republic of Kazakhstan and local executive bodies on form, according to appendix 15 to these rules;

data on account balances for accounting of the amounts of letters of credit of public institutions in form, according to appendix 16 to these rules;

the report on closing of operational day on accounts in foreign currency in No. form 6, according to appendix 17 to these rules;

the report on movement of money of the local budget on form No. 2-M, according to appendix 18 to these rules;

disaggregation on accounts in foreign currency in form, according to appendix 19 to these rules;

the report on closing of operational day in the Integrated information system of treasury (further - IISK) in form, according to appendix 20 to these rules;

information on expenditure of means of external loans and the connected grants within investment projects in form, according to appendix 21 to these rules;

the reference according to temporarily available budgetary funds (deposits) placed in National Bank from the Single treasury account in form according to appendix 23 to these rules;

information on the loans granted from the budget for form according to appendix 27 to these rules.

9. Source documents for accounting of execution republican and local budgets for Committee of treasury of the Ministry of Finance of the Republic of Kazakhstan (further – Committee of treasury) are reports of structural divisions according to appendices 12, of 14, of 15, of 16, of 17, 20 to these rules.

The source documents accepted to accounting are processed by memorial orders on all transactions in day, but no later than the next day on receipt of documents and are signed structural division on the budget accounting of authorized body on budget implementation. Accounting according to external loans is performed in process of making of transactions.

Entries in source documents shall be made only by such writing means which ensure safety of records in them for a long time.

Memorial orders before entry in accounting registers - are numbered from number one in consecutive procedure for every month separately.

Disaggregations are created daily except for disaggregations of the placed deposit amounts which is created after making of transactions on placement of money in deposits (deposits) or to return of the main deposit amount (deposits), and are appendices to memorial orders.

10. In the book "Magazine-main" chronological and systematic records on sub-accounts of the budget accounting of execution of budgets unite.

When opening the book for new financial year on the first line the amounts of remaining balance on sub-accounts for the expired year register. The amounts of balance sheet asset register in the debit, and the liability amounts - on credit the corresponding sub-accounts of the book.

Remaining balance for the beginning of year on separate sub-accounts shall correspond to entries for the beginning of year in registers of analytics.

Records in the book "Magazine-main" are made based on the memorial order and documents attached to it which are the basis for its filling.

In the book "Magazine-main" is counted general result of turnovers in month and debit or credit balances for the beginning of the next month are removed on all sub-accounts.

Based on the amounts of remaining balance on the sub-accounts removed in the book "Magazine-main" the balance as of July 1 of the current year and for January 1 of the year following for reporting which is signed by the head of authorized body on budget implementation and the head of the structural unit on the budget accounting of authorized body on budget implementation is made.

Registers of accounting the forthcoming year are prepared no later than December 31 of the current financial year.

The balance of Committee of treasury reflects remaining balance of money for EKC, KCH republican and local budgets, in the account of external loans, in KSN of paid services, charitable help, temporary placement of money, target financing, rekonvertation of the external loan or connected grant, National fund, Fund of compensation by the victim, transfers of FSMS, on the account of the Eurasian Economic Union, on accounts of subjects of the quasi-public sector, on accounts of operators of financial and (or) non-financial support, on accounts of public procurements, on accounts in foreign currency, on accounts of the amounts before examination, on the account of remuneration on remaining balance of the money which is on single treasury account, on the account on money in calculations on shortages of local budgets (further - MB), on placement in deposits (deposits) of National Bank of the Republic of Kazakhstan (further - National Bank).

The balance of execution of local budgets reflects remaining balance of money for KSN of the corresponding local budgets, in the relevant KSN of paid services, charitable help, temporary placement of money, on accounts on shortages of MB, on placement in deposits (deposits) of National Bank, on the account on external loans, accounts of subjects of the quasi-public sector, accounts of operators of financial and (or) non-financial support, accounts of public procurements.

Before creation of balance the reconciliation of turnovers and remaining balance on analytical accounts with turnovers and account balances of synthetic accounting is made.

In the report on movement of money for EKS on No. form 2, remaining balance of money for the beginning of year and the end of the accounting period, with reflection of receipts and disposals of money during the accounting period is shown.

11.  No. 350 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 30.05.2017

12. Error correction, the accounting registers found in records for the current financial year, is made in the following procedure:

the found error for the accounting period until representation of balance which is not requiring change of the memorial order improves by deletion by thin line of the wrong amounts and the text so that it was possible to read crossed out, and texts over crossed out the new correct amounts and the text. Each correction is confirmed by signatures of responsible persons with indication of date of correction;

the found wrong record until representation of balance caused by mistake in the memorial order improves the additional memorial order. Errors when they are found in records of accounting for that accounting period for which the balance is already provided are similarly corrected.

13. Upon termination of financial year, before creation of balance in registers of accounting results of turnovers on sub-accounts miscalculate and verified.

Chapter 4. Storage of source documents, accounting registers and reports on execution of budgets

14. After each month under report all memorial orders together with the documents relating to them are stitched in chronological procedure. In case of the insignificant number of sheets the broshyurovka is allowed in three months in one folder.

On cover it is specified: the name of authorized body on budget implementation, the name and sequence number of the folder (case), the accounting period - year and month, initial and last numbers of memorial orders, the number of sheets in case.

15. Safety of source documents, accounting registers, reports on execution of budgets, registration and transfer them in archive are provided by the head of the structural unit on the budget accounting of authorized body on budget implementation.

Documents and registers for the current financial year are stored separately from documents for last years.

Storage of source documents, registers of accounting on paper and electronic media, reports on execution of budgets, programs of electronic processing of accounting data, calculations to them, other documents, and also their delivery in archive is performed in the procedure established by the Law of the Republic of Kazakhstan "About National Archive Fund and archives".

Chapter 5. Chart of accounts of the budget accounting

16. The chart of accounts according to appendix 24 to these rules is applied to accounting of transactions on execution of budgets by authorized bodies for budget implementation.

17. Account correspondence on transactions of execution republican and local budgets is provided by appendices 25, 26 to these rules.

Chapter 6. Accounting of transactions on budget implementation

18. On account 1 "Money" movement of money in national and foreign currency is considered.

Account 1 is subdivided into sub-accounts:

100 "Single treasury account";

110 "Money in calculations";

120 "Correspondent accounts by types of foreign currencies".

19. On sub-account 100 "Single treasury account" transactions on movement of money on the Single treasury account opened for the central authorized body on budget implementation in National Bank in national currency for centralized implementation of translated transactions and conducting their accounting are considered.

In case of receipt of money for EKS debit entry of sub-account 600 and to sub-account 100 credit is made.

Write-off of money from EKS is reflected on the debit of sub-account 100 and the credit of sub-account 500.

20. On sub-account 110 "Money in calculations" the amounts of shortage of money in national currency for EKS are considered.

The determined sum of shortage of money for EKS is reflected on the debit of sub-account 100 and the credit of sub-account 110.

Compensation of the amount of shortage of money for EKS is reflected on the debit of sub-account 110 and the credit of sub-account 100.

21. On sub-account 120 "Correspondent accounts by types of foreign currencies" movement of money in foreign currency on the correspondent accounts opened to the central authorized body on budget implementation in National Bank is considered.

The recognition of transactions on receipt and expenditure of foreign currency is made based on statements of National Bank.

In case of receipt of foreign currency on correspondent account debit entry of sub-accounts 400, of 410, of 420, of 430, 440 and to the credit of sub-account 120 is made.

Transfer of foreign currency from correspondent account is reflected on the debit of sub-account 120 and the credit of sub-accounts 400, of 410, of 420, of 430, 440.

22. On account 2 "The means placed in NB RK" are considered temporarily spare budget money republican and local budgets, placed in deposits (deposits) in National Bank.

Account 2 is subdivided into sub-accounts:

210 "Deposits (deposits) to NB RK placed with EKS";

220 "Deposits (deposits) to NB RK placed with KSN MB".

23. On sub-account 210 "Deposits (deposits) to NB RK placed with EKS" are considered temporarily spare budget money placed by the central authorized body on budget implementation in deposits (deposits) in National Bank.

Placement of money in deposits (deposits) in National Bank with EKS is reflected on the debit of sub-account 100 "Single treasury account" and to sub-account 210 credit.

24. On sub-account 220 "Deposits (deposits) to NB RK placed with KSN MB" are considered temporarily spare budget money of local budgets placed by the central authorized body on budget implementation in deposits (deposits) in National Bank.

Transfer of funds from EKS in deposits (deposits) in National Bank with KSN MB is reflected on the debit of sub-account 100 "Single treasury account" and to sub-account 220 credit.

25. On account 3 "Control accounts of cash and other accounts in national currency" movement of money in national currency is considered: on KSN of the republican budget (further - the Republic of Belarus) and local budgets, on accounts on external loans, KSN of paid services, the charitable help, temporary placement of money, National fund, Fund of compensation by the victim, transfers of FSMS, target financing, rekonvertation of the external loan or the connected grant, on accounts of the amounts before clarification, the Eurasian Economic Union, subjects of the quasi-public sector, on accounts of operators of financial and (or) non-financial support, on accounts of public procurements, on the account of remuneration on remaining balance of the money which is on single treasury account and also considers the attracted money of local budgets for placement in deposits (deposits) of National Bank.

Account 3 is subdivided into sub-accounts:

300 "KCH OF THE REPUBLIC OF BELARUS";

301 "MB KCH";

302 "Account on external loans";

303 "Account of the Eurasian Economic Union";

304 of "Accounts of subjects of the quasi-public sector of the Republic of Belarus";

305 of "Accounts of subjects of the quasi-public sector of MB";

307 "KSN of rekonvertation of the external loan or connected grant";

308 of "Accounts of public procurements";

309 "KSN of transfers of FSMS";

310 "KSN of paid services of the Republic of Belarus";

311 "KSN of paid services MB";

320 "KSN of the charitable help of the Republic of Belarus";

321 "KSN of the charitable help of MB";

330 "KSN of temporary placement of money of the Republic of Belarus";

331 "KSN of temporary placement of money of MB";

340 "KSN of National fund";

350 "KSN of target financing";

360 of "Accounts of the amounts before examination";

370 "KSN of Fund of compensation by the victim";

371 of "Accounts of remuneration on remaining balance of the money which is on single treasury account";

372 "Account of operators of financial and (or) non-financial support";

373 of "Accounts of the loan guaranteed by the state";

374 of "Accounts of servicing of the loan guaranteed by the state";

380 "The account for attraction of financial resources with KSN MB";

390 "Combined acquisition account".

26. On sub-account 300 of "KSN RB" movement of money for KSN RB, open for the central authorized body on budget implementation is considered.

Revenues to KSN RB are reflected on the debit of sub-account 300 and the credit of sub-account 390.

The amounts of unallotted revenues to KSN RB are reflected on the debit of sub-account 300 and the credit of sub-account 360.

Recovery of cash expenses on KSN RB is reflected on the debit of sub-account 300 and the credit of sub-account 500.

The expenses made with KSN RB are reflected on the debit 500 and to the credit of sub-account 300.

27. On sub-account 301 of "KSN MB" movement of the money for KSN MB open for local authorized bodies on budget implementation is considered.

Revenues to KSN MB are reflected on the debit of sub-account 301 and the credit of sub-account 600. Returns from the budget of excessively (mistakenly) arrived amounts are reflected on the debit of sub-account 600 and the credit of sub-account 301.

Recovery of cash expenses on KSN MB is reflected on the debit of sub-account 301 and the credit of sub-account 500.

The expenses made with KSN MB are reflected on the debit 500 and to the credit of sub-account 301.

27-1. On sub-account 302 "The account on external loans" movement of money on the account on external loans is considered.

Receipt of money for the account on external loans is reflected on the debit of sub-account 302 and the credit of sub-account 610.

The expenditure of funds of loan from the account on external loans is reflected on the debit of sub-account 510 and the credit of sub-account 302.

27-2. On sub-account 303 "The account of the Eurasian Economic Union" movement of money on the account of the Eurasian Economic Union is considered.

Receipt of money for the account of the Eurasian Economic Union is reflected on the debit of sub-account 303 and the credit of sub-account 390.

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