Explanatory note to the consolidated financial statements
for the 1st half of 2023
Local authorized body for budget execution of the State Institution “Department of Economics and Finance of the Akimat of the Beimbet Mailina District”
Administrator of budget programs Beimbeta Mailina district
Frequency – six months
Unit of measurement – thousand tenge
Position of administrators of budget programs/authorized bodies:
Number of subordinate institutions of KSU - 3 units and State Institution - 23 units
Number of budget program administrators – 21 units
Number of authorized bodies – 1
Used regulations:
Balance sheet . Line 010 at the end of the reporting period reflects the amount of -4,879,507.5 t. tenge, including: 1,157.5 t. tenge for the temporary placement of money funds, local budgets’ capital account – 377,642.4 thousand tenge, planned assignments for accepting obligations according to the IPF – 4500707.6 t.tenge
On lines 013,017,019 – Short-term receivables in the amount of 669,804.1 thousand tenge, of which debt for settlements with the budget is 361.1 thousand tenge, debt of employees 41.3 tenge and other short-term debt 1156.1 thousand tenge. On line 021 - short-term advances issued in the housing and communal services and architecture departments under multi-year contracts, prepayment of 30% for the total amount - 668,245.6 t. tenge
Accounts payable in the amount of 52925.5 thousand tenge. Of these, debt on budget payments is 6758.1 thousand tenge, 1157.5 thousand tenge for temporary accommodation money and 17902.3 thousand tenge unused reserve for vacations; line 213 in the amount of 112.8 thousand tenge reflects short-term debt according to settlements with the budget for remuneration of issued loans. For payments to the budget - 98.9 thousand tenge, for mandatory and voluntary payments - 126.1 thousand tenge, to suppliers and contractors - 26,769.8 thousand tenge. This debt was incurred under multi-year agreements and is scheduled to be repaid by the end of this year.
Financial Statement Performance Report.
Income from exchange transactions amounted to 8,171,761.0 t. tenge, including: income from tax revenues - 2,152,780.0 t. tenge, fines - 147.6 t. tenge, non-tax revenues - 17,294.6 t. tenge, receipt of transfers - 748351.6 t.tenge.
Line 031 – 3.7 thousand tenge – remuneration received for loans issued from the state budget;
Line 032 – 680.4 thousand tenge received income from the rental of state-owned property;
On line 040 - other income 24779.9 thousand tenge, including gratuitous receipt of property from government agencies - 256.4 thousand tenge (91.4 thousand tenge were received by the registry office, 165.0 - library fund from the department of culture) and from other organizations - 24523.5 thousand tenge (including the library collection from the regional library - 1389.9 thousand tenge and in the village of Tobol Independence Alley in the amount of -16554.8 thousand tenge, cooler in the akim's office - 37, 9 tons tenge, land - 621.0 tons tenge and house - 458.7 tons tenge in the rural district of Ayet, in a recreation center - 150.0 tons tenge other fixed assets, in the sports department sports equipment - 724.2 tons .tenge, to the language department a car – 4587.0 t.tenge ).
Expenses of government agencies on labor costs – 587,714.4 t. tenge
Taxes – 45837.8 t.tenge
Expenses on inventories – 12873.5 t. tenge
Travel expenses – 6835.5 t.tenge
Utility costs – 41446.1 t.tenge
Maintenance of long-term assets –0 t.tenge
Communication services – 7991.4 t.tenge
Depreciation of assets 109783.0 t.tenge
Other operating expenses – 262937.7 t. tenge
Expenses for compulsory medical insurance – 14644.3 t. tenge
Subsidies – 19625.2 thousand tenge
Targeted transfers – 0 tenge, general transfers – 665628.0 tenge, transfers to individuals – 42041.3 tenge
On line 137 – expenses to reduce budget revenues – 256667.4 t. tenge
Disposal of long-term assets in the amount of 65,409.9 thousand tenge.
Financial result of the reporting period 6188609.3 t.tenge
Cash flow report form -3
Receipt of funds on line 100 - 8196960.3 t.tenge, including: receipts from temporary placement money - 15801.2 t.tenge, from receipts to the budget - 5523037.2 t.tenge, from charitable assistance money - 150.0 t.tenge, transfers - 750161.6.0 subsidies - 2168.0 t.tenge.
Cash outflow amounted to - 2821256.5 t.tenge, including: for wages - 515071.8 t. tenge, taxes - 59603.6 t. tenge, payments to suppliers and contractors - 979389.1 t. tenge, transfers - 999689.0 t.tenge, remuneration - 21093.3 t.tenge, other payments - 242249.9 t.tenge, return of budget revenues - 4159.8 t.tenge, sale of long-term assets - 69605.0 t.tenge, repayment of loans – 33156.8 t.tenge, acquired fixed assets in the amount of – 81356.7 t.tenge, other – 648873.5 t.tenge, repaid loans – 40757.0 t.tenge, Cash balance at the end of the reporting period – 4879507, 5 t.tenge.
Explanatory note form 5
Table 1 shows the cash balances at the beginning and end of the period for temporary placement money and SPV of local budgets.
In Table 4, the difference between lines 011 and 012 amounted to 91.4 thousand tenge due to the supplies accepted free of charge from the Department of Justice to the district akimat.
Table 5 shows receipts and repayments on loans for the period
Table 6
LAND Receipts under this section amount to 621.0 thousand tenge . A plot of land was received free of charge from Sulu LLP for the maintenance and operation of a residential building in the rural district of Ayet .
Disposal of only 53.1 thousand tenge - the land plot on which the building of the Orenburg school is located, which was sold at auction, was disposed of.
BUILDING. A total of 21,458.7 thousand tenge was received during the reporting period. Including housing purchased through budget financing in the housing and communal services department in the amount of 21,000.0 tenge. The difference is 458.7 thousand tenge, due to the gratuitous receipt of a residential building from Sulu LLP to the rural district of Ayet.
The disposal of buildings amounts to 51.4 thousand tenge. The building of the Orenburg school was sold at auction as a municipal property of the district.
CONSTRUCTIONS There were no receipts or disposals in this section over the past period.
TRANSFER DEVICES There were no receipts or disposals in this section for the past period.
VEHICLES . The total amount received during the reporting period under this section amounted to 41,867.0 thousand tenge. Purchased through budget financing in the amount of 37280.0 t.tenge. In the amount of 4587.0 thousand tenge, a car was received into municipal property on the basis of Order No. 171 dated June 14, 2023 from republican property. The book value of the transferred property is 0 tenge.
The disposal amounted to 15,364.6 t. tenge in connection with the sale of 5 units of cars at auction in the amount of 13,659.6 t. tenge, the transfer of the car to the Tobol State Enterprise from the sports department in the amount of 1,705.0 t. tenge on the basis of the Resolution of the Beimbet district akimat Mailina No. 60 from 04/05/2023.
MACHINERY AND EQUIPMENT Under this section, property was received from budget funding in the amount of 10,881.6 thousand tenge. The sports department received free equipment in the amount of 724.2 thousand tenge from JSC “Varvarinskoe”
TOOLS, PRODUCTION AND HOUSEHOLD INVENTORY Under this section, property was received from budget funding in the amount of 101.4 thousand tenge, including a cooler from the State Communal Enterprise Tobol was accepted free of charge to the district akimat in the amount of 37.9 thousand tenge.
OTHER FIXED ASSETS Under this section, a total of 60,348.0 t. tenge was received, including through budget financing in the amount of 12,692.9 t. tenge. Based on the Resolutions of the Akimat of the Kostanay region, the library fund in the amount of 165.0 thousand tenge was transferred to the regional library. Free of charge from individuals in the amount of 50.8 thousand tenge and from the regional library in the amount of 1339.1 thousand tenge. In the recreation center, other fixed assets were accepted free of charge in the amount of 150.0 thousand tenge as charitable assistance; in the village of Tobol, the Independence Alley was accepted free of charge in the amount of 16,554.8 thousand tenge. In the amount of 29395.4 thousand tenge, an adjustment was made for the previous period in the village of Tobol and other fixed assets that were not capitalized in the previous period were assigned to the balance sheet.
Table 9 INTANGIBLE ASSETS There were no inflows or outflows in this section over the past period.
Table 11 This table shows the proceeds from loans and their repayment. Receipts for the reporting period amounted to 0 thousand tenge and repayments - 40757.0 thousand tenge.
Table 12 Other income line 030 reflects income from the gratuitous transfer of long-term assets - 24,779.9 thousand tenge. Including: reserves - 91.4 thousand tenge, library fund by resolution of the akimat from the department of culture - 165.0 thousand tenge, land plot from Sulu LLP - 621.0 thousand tenge, from other organizations library fund in the Central Library - 1389.9 t.tenge, equipment for the sports department - 724.2 t.tenge, a building from Sulu LLP - 458.7 t.tenge, the recreation center received SNT - 150.0 t.tenge, a car for the language development department - 4587 ,0 t.tenge, cooler – 37.9 t.tenge, Independence Alley – 16554.8 t.tenge
table 14 other expenses
Line 024 reflects the disposal of a land plot in the amount of 53.1 thousand tenge on which the building of the Orenburg school was located, sold at auction and the book value of written-off fixed assets for the past period - 4142.0 thousand tenge.
Line 073 reflects the gratuitous transfer of supplies in the amount of 866.6 tons of tenge from the municipal property of the district to the Tobol State Communal Enterprise. From the office of the district akim under the emergency program, diesel fuel and fuel and lubricants in the amount of 839.2 thousand tenge and from the sports department a battery in the amount of 27.4 thousand tenge
table 13 Tax revenues – 2152780.0 t. tenge
table 15 Expenses to reduce budget revenues – 256667.4 t. tenge
Table 16 Non-current assets/inventories transferred free of charge
Line 031 reflects the transfer of a car from the sports department to the Tobol City Municipal Enterprise in the amount of 1,705.0 tenge with full depreciation .
Line 033 reflects property sold at auction to other organizations, including: Orenburg school building - 51.4 t. tenge and land plot 53.1 t. tenge, vehicles in the amount of 5 units in the amount - 13659.6 t. tenge
On line 073 - disposal of inventory and materials in the amount of 866.6 t.tenge, including fuel and lubricants - 839.2 t.tenge and battery - 27.4
Table 16-1 Non-current assets/inventories received free of charge
Lines 012 and 032 reflect all received long-term assets received free of charge for the reporting period on the basis of Resolutions of the Akimat of Kostanay region
Lines 013 and 033 reflect all long-term assets received free of charge during the reporting period from other organizations.
On line 072 - supplies were received on the basis of the Resolutions of the Akimat of the Kostanay region.
Head of the State Institution “Department of Economics and Finance”
Akimat of the Beimbeta Maidin district" Eresko V.P.
Head of the sector Kravchuk O.P.