ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of August 24, 2017 No. 503

About approval of Rules of creation and submission of the annual statement about execution of the republican budget

According to Article 127 of the Budget code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of creation and submission of the annual statement about execution of the republican budget.

2. This resolution becomes effective from the date of its signing.

Approved by the Order of the Government of the Republic of Kazakhstan of August 24, 2017 No. 503

Rules of creation and submission of the annual statement about execution of the republican budget

Chapter 1. General provisions

1. These rules of creation and submission of the annual statement about execution of the republican budget (further - Rules) determine procedure for creation and submission of the annual statement about execution of the republican budget for accounting financial year.

2. Basis for creation of the annual statement about execution of the republican budget for accounting financial year are the data of performance reports of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations, results of the budget monitoring and the analysis of the indicators of budget implementation interconnected with strategic directions of development of the country this to annual consolidated financial statements of administrators of republican budget programs.

3. The annual statement about execution of the republican budget reflects all transactions on receipts and financing of expenses of the republican budget which are carried out for accounting financial year.

The annual statement about execution of the republican budget for accounting financial year reflects indicators of the approved, specified, corrected budgets.

The corrected budget considers change of indicators of the approved (specified) republican budget based on the orders of the Government of the Republic of Kazakhstan and other regulatory legal acts.

The variation, percentage of the amounts of execution of receipts of the budget and (or) the paid obligations according to republican budget programs for accounting financial year are estimated to the corrected budget and are reflected in the performance report of the republican budget for the corresponding financial year and the analytical report about execution of the republican budget.

4. The annual statement about execution of the republican budget is constituted by the central authorized body on budget implementation according to the Budget code of the Republic of Kazakhstan and requirements established by these rules.

5. Forming of the annual statement about execution of the republican budget for accounting financial year is performed on the structure of the budget determined by the Budget code of the Republic of Kazakhstan on cash basis, in thousands of tenges.

Chapter 2. Procedure for creation of the annual statement about execution of the republican budget for accounting financial year

6. The annual statement about execution of the republican budget for accounting financial year consists from:

1) explanatory note;

2) the performance report of the republican budget for the corresponding financial year;

3) the analytical report about execution of the republican budget;

4) the annual consolidated financial statements about execution of the republican budget consisting from:

balance sheet;

report on results of financial activities;

report on movement of money (direct method);

report on change of net assets / capital;

the explanatory note to annual consolidated financial statements about execution of the republican budget.

Paragraph 2.1. Procedure for creation of the explanatory note

7. The explanatory note to the annual statement about execution of the republican budget for accounting financial year reflects analytical information on economic situation, goal achievement and realization of the priorities determined in documents of System of state planning of the Republic of Kazakhstan, the annual president's letter of the Republic of Kazakhstan to the people of Kazakhstan, realization of the main directions of the tax and budget policy in the country accepted in the forecast of social and economic development of the republic for the corresponding period, implementation of state programs, the concept of development of the industry/sphere, national projects and execution of articles of the law on the republican budget for the corresponding financial year.

Paragraph 2.2. Procedure for creation of the performance report of the republican budget for the corresponding financial year

8. The performance report of the republican budget for accounting financial year represents data on execution of indicators of the republican budget according to appendices to the law on the republican budget.

The report is constituted according to the law on the republican budget for the corresponding financial year and created by codes of classification of receipts of the budget and functional classification of expenses of the budget of single budget classification with reflection:

the amounts of the approved, specified, corrected republican budget for accounting financial year;

the amounts of undertaken obligations for accounting financial year;

the amounts of unpaid obligations for accounting financial year;

the amounts of execution of receipts of the budget and (or) the paid obligations according to republican budget programs for accounting financial year;

variations of the amounts of execution of receipts of the budget and (or) the paid obligations according to republican budget programs for accounting financial year from the amounts of the corrected republican budget for accounting financial year;

percentage of the amounts of execution of receipts of the budget and (or) the paid obligations according to republican budget programs for accounting financial year to the amounts of the corrected republican budget for accounting financial year;

amounts of not development of budgetary funds.

The amount of not application of funds of the republican budget is the amount of excess of the corrected budget over the paid obligations for the budget program, except for economy of budgetary funds, unallotted remaining balance of reserve on initiatives of the President of the Republic of Kazakhstan, reserve of the Government of the Republic of Kazakhstan, and also the amount of return of the unused target transfers on development allocated in the expired financial year, permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan.

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