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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 4, 2015 No. 108

About approval of Rules of accounting of material values of the state material reserve

According to Item 5 of article 198 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of accounting of material values of the state material reserve.

2. This resolution becomes effective from the date of its signing and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the Order of the Government of the Republic of Kazakhstan of March 4, 2015 No. 108

Rules of accounting of material values of the state material reserve

1. General provisions

1. These rules of accounting of material values of the state material reserve (further - Rules) are developed according to the laws of the Republic of Kazakhstan of March 1, 2011 "About state-owned property", of April 11, 2014 "About civil protection" and establish accounting treatment for material values of the state material reserve authorized body in the field of the state material reserve.

2. In these rules the following concepts are used:

1) the state material reserve (further - the state reserve) - the inventory of material values intended for mobilization needs, taking measures to the prevention and liquidation of emergency situations and their effects, rendering the regulating impact on the market, the help to refugees and the humanitarian assistance;

2) source accounting documents (further - source documents) - the documentary evidence as on the paper, and electronic medium of the fact of making of transaction or event and the right to its making based on which financial accounting is kept;

3) financial accounting - the arranged system of collection, registration and generalization of information on transactions of public institutions regulated by the budget legislation of the Republic of Kazakhstan and accounting policy;

4) inventory accounting - quantitative and amount-based accounting of the material values which are stored in warehouses of Items of storage and the subordinated organization;

5) authorized body in the field of the state material reserve (further - authorized body) - the central executive body performing executive and control functions, and also management of system of the state material reserve;

5-1) department of authorized body in the field of the state reserve (further - department) - the structural division of authorized body performing realizable and control functions in the field of the state reserve;

6) the subordinated organization of system of the state reserve (further - the subordinated organization) - the legal entity performing forming and storage of material values of the state reserve;

7) state body - the body performing mobilization task or from which the mobilization task is removed;

8) Items of storage of material values of the state reserve and the organization which establishes mobilization orders (further - storage Items) - the legal entities performing storage of material values of the state reserve and rendering the services connected with storage on contractual basis;

9) inventory count of the material values of the state reserve which are kept in Items of storage and the subordinated organization (further - inventory count) - check of compliance of the actual availability of material values and obligations to accounting data;

10) laying of material values in the state reserve (further - bookmark) - acceptance of material values for storage in the state reserve;

11) release of material values from the state reserve - withdrawal of material values from the state reserve according to the procedure of refreshening, borrowing, razbronirovaniye;

12) movement of material values of the state reserve - transportation of material values from one Item of storage of material values of the state reserve in other Item, including loading and unloading of material values.

2. Procedure for registration and removal from accounting of material values of the state reserve

3. Accounting of material values of the state reserve is performed for the purpose of ensuring quantitative and high-quality safety of material values of the state reserve.

4. The authorized body performs accounting of availability, bookmark, release, write-off, movement, transfer on balance to other state bodies of material values of the state reserve.

5. Material values of the state reserve are reflected in financial accounting of authorized body at the bookmark price, and also financial accounting by delivery, release, write-off, movement, transfer to balance to other state bodies of material values of the state reserve according to the Instruction for conducting financial accounting of material values of the state material reserve approved by authorized body in the field of the state reserve in coordination with authorized body on budget implementation is performed and the financial reporting in authorized body on budget implementation according to the approved forms and Rules of creation and accounts presentation approved by authorized body on budget implementation is submitted.

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