Explanatory note to the consolidated financial statements
for 2022
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 – annual
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 -172,029.1 t. tenge, including: 1,391.6 t. tenge for the temporary placement of money funds, the local budgets’ tax account – 170,637.5 t. tenge.
On lines 013,017,019 – Short-term receivables in the amount of 1047.2 thousand tenge, of which debt for settlements with the budget is 325.7 thousand tenge, debt of employees 185.3 tenge and other short-term debt 536.2 thousand tenge.
Accounts payable in the amount of 85172.0 thousand tenge. Of these, 1391.6 thousand tenge are for temporary accommodation money and 32462.4 thousand tenge are unused vacation reserves. For payments to the budget - 55.9 thousand tenge, for mandatory and voluntary payments - 45.9 thousand tenge, to suppliers and contractors - 51216.2 thousand tenge. This debt was incurred under multi-year agreements and is scheduled to be repaid in the first quarter of 2023.
Financial Statement Performance Report.
Income from exchange transactions amounted to 17005845.7 thousand tenge, including: income from tax revenues - 14337651.2 thousand tenge, fines - 2569.5 thousand tenge, non-tax revenues - 26951.4 thousand tenge, receipt of transfers - 2638673.6 t.tenge.
Line 031 – 10870.9 t. tenge – remuneration received for loans issued from the state budget;
Line 032 – 1436.6 thousand tenge received income from the rental of state-owned property;
On line 040 - other income 24072.9 thousand tenge, including gratuitous receipt of property from government agencies - 4518.2 thousand tenge (a car from the regional akimat - 130.5 and spare parts in the amount of 359.4 thousand tenge , in the amount of 129.1, forms were received by the registry office, 258.0 – library fund from the department of culture, land plots from the department of education to the department of economics and finance – 3641.2) and from other organizations - 19528.7 t. tenge (including including the library collection from the regional library - 4062.7 t. tenge and water supply for the May rural district from the State Enterprise "Taranovets" to the balance of the State Institution "Department of Architecture, Construction and Urban Planning of the Akimat of the Beimbet Mailina District" - 1647.1 t. tenge, for reconstruction, apartments from the Health Department to the Housing and Communal Services Department - 13818.9 t. tenge).
Expenses of government agencies on wages – 957529.5 t. tenge
Taxes – 73794.1 t.tenge
Expenses on inventories – 37649.6 t. tenge
Travel expenses – 9685.1 t.tenge
Utility costs – 64523.5 t.tenge
Maintenance of long-term assets – 2599.6 thousand tenge
Communication services – 18345.7 thousand tenge
Depreciation of assets 164116.5 thousand tenge
Other operating expenses – 808,712.4 t. tenge
Expenses for compulsory medical insurance – 23701.9 tenge
Subsidies – 11081.9 thousand tenge
Targeted transfers – 2492397.0 tenge, general transfers – 325172.0 tenge, transfers to individuals – 103306.7 tenge
On line 137 – expenses to reduce budget revenues – 11130339.7 t. tenge
Disposal of long-term assets in the amount of 17,545.7 thousand tenge.
Financial result of the reporting period 836816.6 t. tenge
Cash flow report form -3
Receipt of funds on line 100 - 5911408.0 t.tenge, including: receipts from temporary placement money - 1773.0 t.tenge, from receipts to the budget - 5909635.0 t.tenge.
The cash outflow amounted to 4,793,787.7 thousand tenge, including: for wages - 812,980.1 thousand tenge, taxes - 90,300.8 thousand tenge, payments to suppliers and contractors - 552,631.3 thousand tenge, transfers - 2931957.6 thousand tenge, remuneration - 21256.1 thousand tenge, other payments - 276687.4 thousand tenge, return of budget revenues - 107974.4 thousand tenge, sale of long-term assets - 31906.2 thousand tenge, repayment of loans – 71535.8 t.tenge, purchased fixed assets in the amount of – 106416.1 t.tenge, received loans – 134161.9 t.tenge, other -922388.2 t.tenge, received loans – 134162.0 t.tenge, repayment of loans for the period – 97353.0 t. tenge,
The cash balance at the end of the reporting period was 172,029.1 thousand 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 514.5 thousand tenge due to the supplies accepted free of charge from the Department of Justice to the district akimat and spare parts for cars from the regional akimat and the Department of Emergency Situations.
Table 5 shows receipts and repayments on loans for the period
Table 6
LAND Receipts for this section amount to 4105.9 thousand tenge on the basis of Resolution of the Akimat of the Kostanay region No. 484 dated October 31, 2022 in connection with the transfer to the balance sheet of the State Institution “Department of Economics and Finance of the Beimbeta Mailina District” of the buildings of two schools in the region, Resolution of the Akimat of the Kostanay region “464 of October 18, 2022 on the transfer of Yunost Stadium to the balance of the Department of Architecture from the balance of the Children and Youth Sports School.
Disposal of only 16.1 thousand tenge - the land plot on which the house is located was disposed of, transferred from the district akimat to the district hospital free of charge on the basis of Resolution of the Beimbet Mailina district akimat No. 106 dated March 28, 2022.
BUILDING. A total of 44,919.5 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 12,150.0 t. tenge. The difference is 29,473.6 thousand tenge, including 9,316.5 thousand tenge in the State Institution “Apparatus of the Akim of the May Rural District” the cost of apartments was increased due to the assessment of housing. Previously, these apartments were listed on the balance sheet of the akimat with a zero book value and, based on the results of the audit, the Audit Commission issued an order to conduct a mandatory assessment of this property. Also, two school buildings were received on the basis of Resolution of the Akimat of the Kostanay region No. 484 dated October 31, 2022 on the balance sheet of the State Institution “Department of Economics and Finance of the Beimbeta Mailina District” from the Education Department of the Kostanay region in the amount of 3086.7 thousand tenge and zero book value. And residential buildings were transferred to the housing and communal services department according to Resolution of the Akimat of the Kostanay region No. 458 dated October 14, 2022 from the balance of the State Enterprise “District Hospital of the Beimbeta Mailina District” of the Health Administration of the Kostanay region with an initial cost of 17,070.4 thousand tenge. The Department of Architecture received buildings from the Youth Sports School in accordance with Resolution of the Akimat of the Kostanay region No. 464 dated October 18, 2022 in the amount of 3295.9 thousand tenge, fully depreciated on the territory of the Yunost stadium.
The disposal of buildings amounts to 20,779.6 thousand tenge. From the communal property of the district, the apartment was transferred to republican ownership in accordance with Resolution of the Akimat of the Kostanay region No. 139 dated 04/04/2022 with an initial cost of 4000.0 t. tenge. A building worth 395.9 thousand tenge was transferred from the akimat to the district hospital on the basis of Resolution of the Beimbet Mailina district akimat No. 106 dated March 28, 2022. A building in the Novolinovsky rural district was written off for the amount of 60.9 thousand tenge, on the basis of an act and an expert opinion on the unsuitability and dilapidation of the building. In the amount of 16322.8 thousand tenge, adjustments were made in accounting in the housing and communal services department. The cost of buildings was reduced by this amount and the cost in the construction section was increased, because previously the FAP building was listed, but the structures (electric lines, telephone lines and water supply networks of the FAP) should have been included. Resolution No. 135 of 04/02/2015.
STRUCTURES This section reflects an adjustment in accounting for the housing and communal services department in the amount of 16,322.8 thousand tenge. Total receipts in the amount of 39,695.5 thousand tenge, including those acquired through budget financing in the amount of 23,372.8 thousand tenge.
TRANSMISSION DEVICES The architecture department, on the basis of the Resolution of the district akimat, received water supply networks from the State Communal Enterprise Taranovets for the duration of the reconstruction of the water supply system in the amount of 1762.2 thousand tenge at the original cost.
VEHICLES . The total amount received during the reporting period under this section amounted to 52,453.0 thousand tenge. Purchased through budget financing in the amount of 23850.0 t.tenge. In the amount of 28,603.0 thousand tenge, municipal property was received on the basis of Resolutions from the republican and regional budgets. The book value of all transferred cars is 130.5 thousand tenge.
The disposal amounted to 9562.2 t. tenge in connection with the sale of 4 units of cars at auction in the amount of 5284.9 t. tenge, the transfer of the car to the Taranovets State Enterprise from the district akimat in the amount of 2609.6 t. tenge and the transfer of the car on the basis of the Resolution Akimat of the Beimbeta Mailina district No. 262 dated 08/05/2022 in the amount of 1667.7 thousand tenge on the balance sheet of the education department of the Beimbeta Mailina district with a zero book value.
MACHINERY AND EQUIPMENT Under this section, property was received through budget funding in the amount of 12027.0 t. tenge
TOOLS, PRODUCTION AND BUSINESS INVENTORIES Under this section, property was received through budget funding in the amount of 2220.8 t. tenge
OTHER FIXED ASSETS Under this section, the total amount received was 346,372.1 thousand tenge, including through budget financing in the amount of 31,075.5 thousand tenge. Based on the Resolutions of the Akimat of the Kostanay region, the library fund in the amount of 258.0 thousand tenge was transferred to the district library. Free of charge from individuals in the amount of 57.4 thousand tenge and from the regional library in the amount of 4005.3 thousand tenge.
The difference in revenues in the amount of 310,975.9 thousand tenge was due to an increase in the cost of roads in the May rural district. Based on the order of the Audit Commission of the Kostanay region, an assessment was made for this property. Previously, roads were listed on the balance sheet with zero value.
Table 9 INTANGIBLE ASSETS This section reflects receipts in the amount of 1720.0 t. tenge in connection with the acquisition of the Parus-Kaz software product in 4 departments of the akimat of the Beimbet Mailina district.
Table 11 This table shows the proceeds from loans and their repayment. Receipts for the reporting period amounted to 134,162.0 t. tenge and repayments - 97,353.0 t. tenge.
Table 12 Other income in line 030 reflects income from the gratuitous transfer of long-term assets - 24537.6 thousand tenge. Including: reserves - 514.5 t.tenge, a car from the regional akimat - 130.5 t. tenge, library fund according to the resolution of the akimat from the department of culture - 258.0 t. tenge, land plots from the Department of Education - 3641.2 t.tenge, land plot from the Department of Physical Education and Sports - 464.7 t.tenge From other organizations, the library fund in the Central Library System - 4062.7 t.tenge, the department of architecture received, according to the Resolution, a water supply system in the amount of 1647.1 t.tenge from the State Public Enterprise “Taranovets” and according to Resolution of the Akimat of the Kostanay region No. 458 dated October 14, 2022 from the balance sheet of the State Enterprise “District Hospital of the Beimbeta Mailina District” of the Health Administration of the Kostanay region with a book value of 13818.9 thousand tenge.
table 14 other expenses - form 2 line 220 – 17545.7 t.tenge
On line 022, on the basis of the resolution of the akimat of the Kostanay region No. 139 dated 04/04/2022, the apartment was transferred to republican ownership with a book value of 3973.3 thousand tenge. Line 023 reflects the transfer to other organizations in the amount of 374.9 thousand tenge, including: a car to the State Enterprise "Taranovets" with a book value of 130.5 thousand tenge, a building to the district hospital - 228.3 thousand tenge and land plot worth 16.1 thousand tenge. In line 024, expenses amounted to 10,012.3 thousand tenge. Depreciation was written off for the reporting period.
table 13 Tax revenues – 14337651.2 t.tenge
table 15 Expenses to reduce budget revenues – 11130339.7 t.tenge
Table 16 Non-current assets/inventories transferred free of charge
Line 032-2 reflects the transfer of the apartment from the housing and communal services department to the Prosecutor's Office on the basis of Resolution of the Akimat of the Kostanay region No. 139 dated 04/04/2022.
Line 033 reflects the transfer of property to other organizations, including: Building and land plot to the district hospital on the basis of Resolution of the Beimbet Mailina district akimat No. 106 dated March 28, 2022, a car to the Taranovets State Enterprise on the basis of Resolution of the Beimbet Mailina district akimat No. 68 dated 02/28/2022.
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.