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The document ceased to be valid since  December 29, 2016 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630

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

of July 31, 2014 No. 324

About approval of Rules of creation and submission of budget reports by public institutions, administrators of the budget programs and authorized bodies on budget implementation

(as amended on 28-04-2016)

According to Article 124 of the Budget code of the Republic of Kazakhstan of December 4, 2008 PRIKAZYVAYU:

1. Approve the enclosed Rules of creation and submission of budget reports by public institutions, administrators of the budget programs and authorized bodies on budget implementation.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix to this order.

3. To department of methodology of the budget procedures of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction on official publication in mass media and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

The deputy prime minister of the Republic of Kazakhstan -

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of July 31, 2014 No. 324

Rules of creation and submission of budget reports by public institutions, administrators of the budget programs and authorized bodies on budget implementation

1. General provisions

1. These rules establish amount, forms, frequency, terms, procedure for creation and submission of budget reports of public institutions, administrators of the budget programs containing at the expense of republican and local budgets and authorized bodies on budget implementation.

2. The public institutions and administrators of the budget programs containing at the expense of republican and local budgets and authorized bodies on budget implementation constitute reports in amount and in the forms established by these rules.

3. Report forms are filled in strict accordance with the indicators provided in them. Change of indicators and their codes in the approved report forms or entering into them of additional indicators is not allowed.

Changes of these otchetnost relating both to the current accounting period and to previous period (after their approval), are made in the budget reports constituted for the period in which misstatements of data were found.

4. In case of entering by the administrator of republican budget programs of changes into budget reports of subordinated public institutions, the administrator of republican budget programs sends to subordinated public institutions to which budget reports changes, the written notice of the made changes, with indication of the reasons of modification, signed by the head and the chief accountant were made.

The public institution, according to the changes made by administrators of the budget programs makes changes to the copy of budget reports within 10 working days from the date of receipt of the written notice of the administrator of the budget programs.

Corrections are made to budget reports of public institution only based on the written notice of the administrator of republican budget programs for results of consideration of the report of subordinated public institution by it, with obligatory observance of procedure for introduction of corrections, stipulated in Item 3 these rules.

In case of availability of notes and need of modification of budget reports of the administrator of republican budget programs the department performing within competence of the central executive body realizable and control functions in the sphere of execution of the republican budget and servicing of execution of local budgets, National fund of the Republic of Kazakhstan (further - department), rejects in information system (further - IS) budget reports of the administrator of republican budget programs for introduction of corresponding changes, with indication of reason for rejection. The administrator of republican budget programs, after entering of corresponding changes into budget reports, sends it to department again.

5. In case of entering by the administrator of local budget programs of changes into budget reports of subordinated public institutions, the administrator of local budget programs sends to subordinated public institutions to which budget reports changes, the written notice of the made changes, with indication of the reasons of modification, signed by the head and the chief accountant were made.

The public institution, according to the changes made by administrators of local budget programs makes changes to the copy of the report.

In case of introduction by local authorized body on budget implementation of changes in the report of the administrator of local budget programs, by the last of correction in budget reports it is brought in similar procedure.

6. Address part of the budget forms is filled in the following procedure:

the detail "Administrator of the Budget Programs" - the name and code of the administrator of the budget programs from Functional classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan;

detail "Public institution" - the name of public institution and its code according to the Reference book of the public institutions financed from republican and local budgets;

the detail "Frequency" - is specified the period of budget reports;

the detail "Unit of measure" - thousands of tenges;

the detail "Budget Type" - budget type.

7. The annual budget reports are constituted as of January 1 of the year following for reporting for the calendar period from January 1 to December 31.

The quarter reporting is constituted as of April 1, on July 1 and on October 1 the current financial year.

The monthly budget reports are constituted on the 1st, following reporting.

8. Terms of submission of budget reports for administrators of republican budget programs are established by department, except for reports on creditor and debit debts as of April 1 and for October 1, for administrators of local budget programs - local authorized bodies on budget implementation. Public institutions submit budget reports within the terms established by administrators of the budget programs and brought by them to public institutions before date of submission of budget reports.

Budget reports of public institutions and administrators of local budget programs are submitted in electronic form and on paper with the numbered pages and table of contents.

Administrators of local budget programs represent budget reports to the relevant local authorized body on budget implementation.

The list of forms of budget reports it is specified according to appendix 1 to these rules.

The form of submission of reports is specified according to appendix 2 to these rules.

Date of submission of budget reports for public institution day of its actual transfer on accessory, except for the public institutions which are in other settlements for which date of submission of budget reports is the date of its departure designated in stamp of the post company, but no later than 5 calendar days before date of submission of budget reports is considered.

In case of coincidence of the term established for submission of the reporting with output (non-working) day, the budget reports are submitted for the first working day following it.

9. Administrators of republican budget programs provide to department information necessary for preparation of the performance report of the republican budget.

10. In case of creation of budget reports it is necessary to be guided by the Budget code of the Republic of Kazakhstan and instructions about procedure for filling of forms of budget reports stated in these rules.

2. Amount of budget reports

Paragraph 1. Amount of budget reports of public institutions and administrators of the budget programs

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

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

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

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

the summary report on expenses on budget classification in form 4-20 according to appendix 6 to these rules (further - form 4-20);

the report on accounts payable on the KZ-B form according to appendix 7 to these rules (further - the KZ-B form);

the report on accounts payable on the KZ-P form according to appendix 8 to these rules (further - the KZ-P form);

the report on receivables on the DZ-B form according to appendix 9 to these rules (further - DZ-B);

the report on receivables on the DZ-P form according to appendix 10 to these rules (further - the DZ-P form).

12. Reports and information to them are signed by the head of public institution, the chief accountant or person heading division, providing conducting financial accounting in public institution.

The right of the first signature on summary budget reports of the administrator of the budget programs and authorized body on budget implementation the head of this body or person replacing it in accordance with the established procedure, the right of the second signature - the chief accountant has.

In all forms of the represented budget reports near the signature of the head and chief accountant there shall be disaggregation of the signature (surname and initials).

Besides, the copy of the order on the right of provision of the first and second signatures in the reporting, except for administrators of the republican budget programs representing the reporting through IS is attached to budget reports.

13. The corresponding administrators of the budget programs receiving target transfers represent quarterly to administrators of the budget programs from whom target transfers form 4-20 "The summary report on expenses on budget classification" with information on actual expenses of means target transfers were received.

14. The territorial authorities of internal affairs containing at the expense of republican and local budgets represent budget reports in full of forms on the funds allocated from the local budget in local authorized bodies on budget implementation, and on the funds allocated from the republican budget - the administrator of republican budget programs.

15. Public institutions which are transferred from one subordination to another constitute the report for date of transfer in volume of forms of the annual statement and represent it to higher body, both on former, and on new subordination.

16. Public institutions and administrators of local budget programs constitute budget reports in full of forms in duplicate, one of which goes public institutions to higher body, administrators of local budget programs - to authorized body on budget implementation. Acceptance and verification of budget reports by administrators of the budget programs from subordinated public institutions and authorized bodies on budget implementation from administrators of the budget programs is performed according to these rules.

17. Samples of specialized forms of annual and quarter budget reports can be developed by the corresponding administrators of the budget programs in coordination with the central authorized body for budget implementation.

18. The report on use of the funds allocated for entertainment costs in the PZ form is represented by the administrators of the budget programs who received funds for entertainment costs.

The administrators of republican budget programs who received funds for entertainment costs according to the Actions plan constituted by the Ministry of Foreign Affairs of the Republic of Kazakhstan shall present in the summary form the Report on use of the funds allocated for entertainment costs on the PZ form, in the Ministry of Foreign Affairs of the Republic of Kazakhstan.

In the PZ form in the column 3 "It Is Approved according to the Estimate" the amount of entertainment expenses approved on expense budget on the organization and holding action in the column 4 "The Paid Obligations" is shown the amount of the paid obligations is shown, in the column 5 "Remaining Balance of Not Fulfilled Obligations" the remaining balance of not fulfilled obligations is shown. Besides, the amount of plan assignments on adoption of obligations for information only is shown.

The PZ form is semi-annual and annual budget reports.

19. Public institutions receive the summary report on expenses on budget classification in form 4-20 from bodies of treasury monthly.

Administrators of republican budget programs and for January 1 of the year following reporting direct the created summary reports on expenses in form 4-20 as of July 1 as a part of the budget reports represented through IS.

Administrators of local budget programs quarterly receive from bodies of treasury the summary report on expenses in form No. 4-20 as of July 1 and for January 1 of the year following reporting assure him the signature and print of official stamp and represent it as a part of the report to the relevant local authorized body on budget implementation.

Administrators of the budget programs and the public institutions which are served on IS "Treasury client" independently create the report on form No. 4-20 "The summary report on expenses".

Paragraph 2. Amount of budget reports of authorized bodies on budget implementation

20. Authorized bodies on budget implementation create and represent the following report types:

about execution republican, the corresponding local budgets, state in form according to appendices 11, 12 to these rules (further - performance reports of the budget);

about execution of the consolidated budget in form according to appendix 13 to these rules;

about movement of money on the control account of cash of National fund of the Republic of Kazakhstan in form according to appendix 14 to these rules;

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in the PU (UO) form according to appendix 15 to these rules (further - the PU (UO) form;

about receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the BP form according to appendix 4 to these rules on state, republican and to local budgets;

about accounts payable state, republican and local budgets - the KZ-B forms according to appendix 7 to these rules and KZ-P according to appendix 8 to these rules;

about receivables state, republican and local budgets - the DZ-B forms according to appendix 9 to these rules and DZ-P according to appendix 10 to these rules;

about execution of indicators of the republican budget according to appendix 19 to these rules;

the reconciliation statement of reporting data according to appendix 22 to these rules;

the performance report of the budget development programs according to appendix 24 to these rules.

3. Procedure for creation and submission of performance reports of plans of receipts and expenses of money from sales of goods (works, services), about receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities

21. As of July 1 and on January 1 new financial year public institutions, administrators of the budget programs constitute:

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

arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the BP form according to appendix 4 to these rules.

Local authorized bodies of area, city of republican value, the capital on budget implementation submit performance reports of the plan of receipts and expenses of money from sales of goods (works, services) in the PU (UO) form according to appendix 15 to these rules and about receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the BP form according to appendix 4 to these rules to department as of July 1 - no later than August 15, on condition for the expired financial year - no later than February 20 of the year following accounting financial year.

Department submits performance reports of the plan of receipts and expenses of money from sales of goods (works, services) in the PU (UO) form according to appendix 15 to these rules and about receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the BP form according to appendix 4 to these rules on republican and local (by areas) to budgets to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget as of July 1 of the current financial year - no later than August 20, on condition for the expired financial year - no later than February 25 of the year following accounting financial year.

22. Local authorized bodies on execution of the subordinate budget represent to local authorized body on execution of the higher budget performance reports of the plan of receipts and expenses of money from realization of goods by public institutions (works, services) in the PU (UO) form according to appendix 15 to these rules, about receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the BP form according to appendix 4 to these rules to the terms established by the last.

23. The structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, based on the reports submitted by department creates:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in the PU (UO) form according to appendix 15 to these rules (without approval by signatures);

arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the BP form according to appendix 4 to these rules on state, republican and to local budgets (without approval by signatures).

24. Performance reports of plans of receipts and expenses of money from sales of goods (works, services) in the PU and PU (UO) forms reports on the structure determined by these rules, to commodity codes (works, services) in compliance the inventory Qualifier (works, services) of the public institutions containing at the expense of the government budget which money from realization remains at their order (further - the Qualifier of paid services), the Minister of Finance of the Republic of Kazakhstan approved by the order of May 25, 2009 No. 215 (registered in the Register of state registration of regulatory legal acts behind No. 5702) approved by the central authorized body on budget implementation and also taking into account codes of functional and economic classifications of expenses of the budget is created.

Revenues:

on line 010 - "All receipts" the total amount of receipts which includes remaining balance of money for the beginning of financial year and the amount of receipts of the current year is reflected;

on line 011 - "Balance for the beginning of financial year" is reflected remaining balance of money for the beginning of financial year;

on line 012 - "Receipts of the current year" the amount of receipts of the current year is reflected.

Account part:

on line 020 - "All expenses, including on specifics" the total amount of expenses on all specifics of economic classification of expenses, including the amounts transferred into the budget is reflected;

on line 021 - "from them it is listed in budget receipt" for information only the sum granted on the income of the relevant budget, reflected on the corresponding specifics of line 020 is shown.

on line 030 - "The remaining balance of money by the end of the reporting period of the current financial year" is reflected remaining balance of money by the end of the reporting period of the current financial year.

The PU and PU (UO) forms are semi-annual and annual budget reports.

25. Arrival reports and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the BP form according to appendix 4 to these rules it is filled as follows:

in columns 1 and 2 the code and the name of the administrator of the budget programs are specified;

in column 3 the amount of receipts of money for the accounting period of the current financial year, the accruing result since the beginning of year, taking into account the remaining balance amount for the beginning of year is specified;

in column 4 the remaining balance of money for the beginning of financial year is specified;

in columns 5 and 6 the code and the name of specifics of economic classification of expenses of the budget are specified;

in column 7 the amount of the made expenditure of money for the accounting period of the current financial year, the accruing result since the beginning of year is specified;

in column 8 the amount transferred in budget receipt is specified;

in column 9 the remaining balance of money by the end of the reporting period determined as difference of the amounts of money which arrived and spent to destination for the accounting period is specified.

4. Procedure for creation and submission of reports on creditor and debit debts

26. Creditor and receivables in reports are divided into debt of last years and debt of the current year.

Debt of last years - the debt formed in the years preceding the current year.

In reports on accounts payable the condition of debt of last years for the beginning of the current year and remaining balance of this debt on reporting date in case of repayment of its part in the current year is fixed.

In reports on receivables the condition of receivables of last years for the beginning of the current year and remaining balance of this debt on reporting date in case of repayment or collection of its part in the current financial year is shown.

Debt of the current year - the debt which arose in the current year and developed to reporting date.

Reports about creditor and receivables are based on accounting data on reporting date.

Reports on the KZ-B and DZ-B forms do not join the amounts of budget credits, transfers transferred from one level of the budget to another and also debts on estimative and warranty obligations, financial liabilities on the obtained loans, debt to workers on unused leaves and the deferred expenses reflected in account 1420 "Deferred expenses" do not join.

Reports shall contain intermediate results according to the subprogramme, the program, public institution, the administrator of the budget programs.

27. These rules establish the following report forms about accounts payable:

KZ-B (appendix 7 to these rules) in which the accounts payable formed in the course of execution of funding plans is reflected;

KZ-P (appendix 8 to these rules) in which the accounts payable formed at the expense of other means, and also at the expense of budgetary funds as a result of shortages and plunders is reflected.

To reports information on the reasons of formation of accounts payable, in form according to appendices 16 and 17 respectively is attached to these rules.

28. The report on accounts payable on the KZ-B form is filled in as follows:

in column 1 the code of the administrator of the budget programs is specified; in columns 2-5 the functional group, the program, the subprogramme, specifics are filled;

in column 6 the name of expense codes of the budget according to Single budget classification of the Republic of Kazakhstan approved according to item 4 of Article 26 of the Budget code, corresponding to codes in columns 1-5 is specified;

in column 7 the funding plan of the budget programs (subprogrammes) the current financial year is shown;

in column 8 the accounts payable of last years as of January 1 of the current financial year is shown. The accounts payable amount reflected in the column 8, shall not change within the current financial year except as specified of reorganization;

in column 9 the remaining balance of accounts payable of last years after repayment of part of debt in the current financial year is reflected;

in column 10 the amount of the accounts payable formed in the current financial year is shown;

in column 11 the accounts payable which developed on reporting date is shown (the amount of columns 9 and 10);

in column 12 the outstanding amount according to obligations according to which payment due date did not come yet is shown;

in column 13 the accounts payable amount with the expired term of limitation period is shown (the term of the expiration of limitation period of debt is determined according to the Civil code RK);

in column 14 the outstanding amount which developed on reporting date is shown (the column 11), less outstanding amount according to obligations according to which payment due date did not come (the column 12);

in column 15 the accounts payable amount percentage to the annual plan of financing of the budget programs (subprogrammes) is specified.

29. The report on accounts payable on the KZ-P form is filled in as follows:

in columns 1-5 are specified:

expense codes according to classification of expenses of the budget and the Qualifier of paid services for reflection of the debt formed at the expense of expenditure of money from sales of goods (works, services);

in column 6 the names corresponding to codes in columns 1-5 are specified;

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

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

the Other code 903 for reflection of the debt formed at the expense of the other means which are not reflected in the last lines (the consular fees, the loans obtained by workers, the salary of convicts and other).

Filling of the subsequent columns is performed according to the procedure, stipulated in Item 28 these rules for filling of the report on the KZ-B. form.

30. These rules establish the following report forms about receivables:

DZ-B (appendix 9 to these rules) in which receivables formed in the course of execution of funding plans are reflected;

DZ-P (appendix 10 to these rules) in which receivables formed at the expense of other means, and also at the expense of budgetary funds as a result of shortages and plunders are reflected.

To reports information on the reasons of formation of receivables, in form according to appendices 18 and 17 respectively is attached to these rules.

31. The report on receivables on the DZ-B form is filled in as follows:

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

in columns 2-5 the functional group, the program, the subprogramme, specifics are filled;

in column 6 the name of expense codes of the budget according to Single budget classification of the Republic of Kazakhstan, corresponding to codes in columns 1-4 is specified;

in column 7 the funding plan of the budget programs (subprogrammes) the current financial year is shown;

in column 8 receivables of last years as of January 1 of the current financial year are shown. Receivables amount reflected in the column 8, shall not change within the current financial year, except as specified reorganization;

in column 9 the amount of receivables of last years transferred in the current financial year according to the legislation of the Republic of Kazakhstan in the income of the relevant budget is shown;

in column 10 the amount of receivables of last years repaid on other bases is specified (at the expense of the goods (works, services) received in the current year, written off by a court decision, etc.);

in column 11 the remaining balance of receivables of last years after repayment of its part in the current financial year is reflected;

in column 12 the amount of receivables formed in the current financial year is shown;

in column 13 the general receivables which developed on reporting date are shown (the amount of columns 11 and 12);

in column 14 the amount of advance payments (advance payment) in accordance with the terms of the agreements signed with suppliers and contractors on purchase of goods and works (services) by budget funds is shown;

in column 15 the percentage of outstanding amount of the current year is shown to funding plan of the budget programs (subprogrammes) the current financial year;

in column 16 receivables amount with the expired term of limitation period is shown. The specified debt joins in the report after carrying out inventory count of assets, material inventories, money, calculations and other balance sheet items of public institution and creation of the inventory report according to the procedure, established by the central authorized body on budget implementation. Receivables amount reflected in the column 14, enters receivables amount reflected in column 13.

32. The report on receivables on the DZ-P form is filled in as follows:

in columns 1-5 are specified:

expense codes according to classification of expenses of the budget and the Qualifier of paid services, for reflection of the debt formed at the expense of expenditure of money from sales of goods (works, services);

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

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

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

in column 6 the names corresponding to codes in columns 1-5 are specified;

in column 7 receivables of last years as of January 1 of the current financial year are specified. Receivables amount reflected in the column 7, shall not change within the current financial year except as specified of reorganization;

in column 8 the amount of receivables of last years transferred in the current financial year according to the budget legislation of the Republic of Kazakhstan in the income of the relevant budget is specified;

in column 9 the amount of receivables of last years repaid on other bases is specified (at the expense of the goods (works, services) received in the current year, written off by a court decision, etc.);

in column 10 the remaining balance of receivables of last years after repayment of its part in the current financial year is reflected;

in column 11 the amount of receivables formed in the current financial year is specified;

in column 12 the total amount of receivables which developed on reporting date is specified (the amount of columns 10 and 11);

in column 13 the amount of advance payments (advance payment) in accordance with the terms of the agreements signed with suppliers and contractors on purchase of goods and works (services) is specified;

in column 14 receivables amount with the expired term of limitation period is specified. The specified debt joins in the report after carrying out inventory count of assets, material inventories, money, calculations and other balance sheet items of public institution and creation of the inventory report.

33. The "Information on the Reasons of Formation of Accounts Payable on the KZ-B Form" form is filled as follows:

in columns 1-4 codes of the administrator of the budget programs, the program, the subprogramme, specifics are filled;

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