Explanatory note to the consolidated financial statements
for 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 – annual
Unit of measurement – thousand tenge
Position of administrators of budget programs/authorized bodies:
The number of subordinate institutions of KSU - 2 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 - 230988.1 t.tenge, including: 563.9 t.tenge for temporary placement of money, treasury for local budgets - 230424.2 t. tenge
On lines 013,017,019 – Short-term receivables in the amount of 1409.7 thousand tenge, of which debt for settlements with the budget is 442.7 thousand tenge, debt of employees 485.5 tenge and other short-term debt 481.5 thousand tenge. On line 021 - short- term advances issued in the architecture department under multi-year contracts, prepayment of 30% for the total amount - 137993.4 t. tenge
Accounts payable in the amount of 37932.5 thousand tenge. Of these, the debt for temporary placement money is 563.9 thousand tenge, the reserve for unused vacations is 36484.5 thousand tenge, line 213 in the amount of 113.5 thousand tenge reflects the amount of returns of targeted transfers. For payments to the budget - 53.7 thousand tenge, for mandatory and voluntary payments - 46.1 thousand tenge, to suppliers and contractors - 635.0 thousand tenge, accounts payable to employees - 35.8 thousand tenge.
Financial Statement Performance Report.
Income from exchange transactions amounted to 7350275.6 thousand tenge, including: income from tax revenues - 3915803.1 thousand tenge, fines - 5947.9 thousand tenge, non-tax revenues - 39615.8 thousand tenge, receipt of transfers - 3388758.8 t.tenge.
Line 031 – 10873.1 thousand tenge – remuneration received for loans issued from the state budget;
Line 032 – 1630.5 thousand tenge received income from the rental of state-owned property;
On line 040 - other income 40679.4 thousand tenge, including gratuitous receipt of property from government agencies - 4123.1 thousand tenge (91.4 thousand tenge were received by the registry office, 165.0 - library fund from the department of culture, an apartment was received from the regional prosecutor's office in the amount of 3866.7 thousand tenge) and from other organizations - 36556.3 thousand tenge (including the library fund from the regional library - 4224.8 thousand tenge and in the village of Tobol Independence Alley in the amount of - 16554.8 t.tenge, playground -10795.0 t.tenge, cooler for the akim’s apparatus - 27.8 t.tenge, land - 621.0 t.tenge and house - 458.7 t.tenge in the rural district of Ayet , in the recreation center - 150.0 t. tenge TMZ and 3000.0 t. tenge other fixed assets, in the sports department sports equipment - 724.2 t. tenge, ).
Expenses of government agencies on labor costs – 1055937.9 t. tenge
Taxes – 83055.4 t.tenge
Expenses on inventories – 28485.0 t.tenge
Travel expenses – 15907.3 thousand tenge
Utility costs – 70144.1 t.tenge
Maintenance of long-term assets – 169,729.4 thousand tenge
Communication services – 16145.1 t.tenge
Depreciation of assets 219665.4 thousand tenge
Other operating expenses – 2176512.9 t.tenge
Expenses for compulsory medical insurance – 25933.1 t. tenge
Subsidies – 19625.2 thousand tenge
Targeted transfers – 115886.7 t.tenge, general transfers – 1295788.0 t.tenge, transfers to individuals – 126044.9 t.tenge
On line 137 – expenses to reduce budget revenues – 336163.1 t. tenge
Other expenses (free transfer of goods and materials) – 294.8 t. tenge
Disposal of long-term assets in the amount of 74,788.7 thousand tenge.
Financial result of the reporting period 1722929.0 t. tenge
Cash flow report form -3
Receipt of funds on line 100 – 7,145,831.3 t. tenge, including: receipts from charitable assistance – 150.0 t. tenge, rewards received – 10,873.1 t. tenge, receipts from temporary placement money – 16,011.2 t. tenge, in budget revenues - 7118797.0 tenge, in the form of taxes - 3682844.0 tenge, fines - 5947.9 tenge, transfers - 3388758.8 tenge.
Cash outflow amounted to 3,629,318.5 t.tenge, including: for wages - 891,580.3 t. tenge, taxes - 109,342.1 t. tenge, payments to suppliers and contractors - 720,180.9 t. tenge, transfers - 1557344.7 thousand tenge, remuneration - 21257.1 thousand tenge, other payments - 320942.5 thousand tenge, return of budget revenues - 8670.9 thousand tenge, sale of long-term assets - 94286.9 thousand tenge, repayment of loans – 74332.6 t. tenge, acquired fixed assets in the amount of – 1321619.8 t. tenge, formation and replenishment of the authorized capital – 38774.4 t. tenge, issued loans – 85009.0 t. tenge, other – 2101521.8 t. .tenge, loans received - 85879.5 t.tenge, loans repaid - 165127.8 t.tenge, Cash balance at the end of the reporting period - 230988.1 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.
The difference between lines 013 and 014 was 294.8 thousand tenge. TMZ were transferred from the State Institution “Department of Employment and Social Programs of the Akimat of the Beimbet Mailina District” to the level of regional communal property - 97.9 thousand tenge. A battery was transferred free of charge to the State Communal Enterprise Tobol - 27.4 thousand tenge and tires were sold at auction - 169.5 t.tenge along with a car from the KSU “Language Training Center of the Akimat of the Beimbet Mailina District”
Table 5 in column 7 for loans provided, it is necessary to accept a correction in the amount of 11953.1 thousand tenge on line 012 “disposal at acquisition cost” due to the fact that distortion of information was identified, an audit was carried out from 2010 to the present and this discrepancy was identified. When generating the report in 2018, the data of receipts at the cost of acquisition and the data of disposals at the cost of acquisition were incorrectly reflected in the consolidated report.
Table 6
LAND Receipts under this section amount to 783.8 t. 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 for the maintenance and operation of a residential building in the amount of 621.0 t. tenge. State Institution “Department of Physical Education and Sports of the Akimat of the Beimbet Mailina District” assessed and increased the cost of the land plot for servicing the sports court in the amount of 162.8 thousand tenge
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. Received at the original cost in total for the reporting period in the amount of 27838.7 thousand tenge. Including housing purchased through budget financing in the housing and communal services department in the amount of 21,000.0 tenge. The difference is 6838.7 tons tenge, due to the gratuitous receipt of a residential building from Sulu LLP to the rural district of Ayet - 458.7 tons tenge, the Novoilinovsky rural district increased the cost of the kindergarten building after a revaluation in the amount of 2380.0 tons .tenge, an apartment was received free of charge in the rural district of Әyet from the regional prosecutor's office in the amount of 4000.0 t.tenge
Disposal at the original cost of buildings is 19,541.4 thousand tenge. The building of the Orenburg school was sold at auction as a municipal property of the district. – 51.4 t.tenge, the dormitory building was sold – 13000.0 t.tenge, apartments were transferred free of charge to the regional prosecutor’s office in the amount of 6490.0 t.tenge
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 . A total of 125,811.7 thousand tenge was received at the original cost for the reporting period under this section . Purchased with budget funding in the amount of 121,224.7 thousand tenge, 2 gazelles and 9 cars. 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 23,548.3 t. tenge in connection with the sale of 7 units at auction in the amount of 17,256.3 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 Akimat of the Beimbet district Mailina No. 60 dated 04/05/2023 and the car was transferred from the Language Training Center to the regional communal property to the Education Department with an initial cost of 4587.0 tenge. Book value 0 tenge
MACHINERY AND EQUIPMENT Under this section, property was received from budget funding in the amount of 41,092.1 thousand tenge. Equipment in the amount of 724.2 thousand tenge was received free of charge to the sports department from Varvarinskoye JSC, purchased through funding of 37,367.9 thousand. tenge
Disposal at original cost amounted to 5246.3 t. tenge. Equipment worth 2322.6 t. tenge was transferred to regional municipal ownership
TOOLS, PRODUCTION AND HOUSEHOLD INVENTORY Under this section, property was received from budget financing in the amount of 2332.2 thousand tenge, including a cooler from the Tobol State Enterprise was accepted free of charge to the district akimat in the amount of 37.9 thousand tenge, the cost of fixed assets was increased after revaluation in the village of Tobol - 675.0 t.tenge.
Disposal at historical cost in this section amounted to 1804.0 t.tenge. Including, inventory in the amount of 414.7 thousand tenge was transferred to the regional level of the budget from the State Institution “Department of Employment and Social Programs of the Akimat of the Beimbet Mailina District” and those that had fallen into disrepair were written off in the amount of 1389.3 thousand tenge.
OTHER FIXED ASSETS Under this section, the total amount received was 2,152,937.2 thousand tenge, including through budget financing in the amount of 1,140,407.9 thousand tenge. The difference was due to a set of fixed assets accepted free of charge in the amount of 61,085.7 thousand tenge, including: 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 district library. Free of charge from individuals in the amount of 60.4 thousand tenge and from the regional library in the amount of 4164.5 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 29,196.0 t.tenge, an adjustment was made for the previous period in the village of Tobol; other fixed assets that were not capitalized in the previous period were assigned to the balance; a children's playground in the village of Tobol was accepted free of charge from the entrepreneur - 10,795.0 t.tenge. An adjustment was made to the cost of water pipes in the architecture department as a result of the reconstruction in the amount of 951,443.6 thousand tenge
Table 9 INTANGIBLE ASSETS There were no receipts in this section for the past period. Intangible assets were written off at their original cost in the amount of 424.6 thousand tenge
Table 11 This table shows the proceeds from loans and their repayment. Receipts for the reporting period amounted to 85879.5 t.tenge and repayments - 165127.0 t.tenge.
Table 12 Other income in line 030 reflects income from the gratuitous transfer of long-term assets - 40679.4 t. tenge. Including: (on line 032) reserves - 91.4 thousand tenge, library fund according to the resolution of the akimat from the department of culture - 165.0 thousand tenge, apartment from the regional prosecutor's office - 3866.7 thousand tenge. From other organizations (on line 033) land plot from Sulu LLP - 621.0 t.tenge, library fund in the Central Library - 4224.8 t.tenge, equipment for the sports department - 724.2 t.tenge, building from Sulu LLP - 458.7 t.tenge, the recreation center received SNT - 150.0 t.tenge, musical equipment - 3000.0 t.tenge, cooler - 27.8 t.tenge, Independence Alley - 16554.8 t.tenge and children's sports site – 10795.0 t.tenge.
table 14 other expenses
Line 022 reflects the book value of transferred fixed assets on mutual transaction cards 6102.1 t.tenge (table 18 account 7420)
Line 024 reflects the disposal of fixed assets in the amount of 13396.1 thousand tenge, including: a land plot in the amount of 53.1 thousand tenge on which the Orenburg school building was located, a dormitory building - 8031.0 thousand tenge, cars - 605 .4 thousand tenge sold at auction and the book value of written-off fixed assets for the past period – 4706.6 thousand tenge.
Line 073 reflects the gratuitous transfer of supplies in the amount of 294.8 t. tenge from the sports department to the State Communal Enterprise Tobol, a battery in the amount of 27.4 t. 9 t.tenge (mutual transactions table 18), car tires written off when selling a car from the language center - 169.5 t. tenge
table 13 Tax revenues – 3915803.1 t.tenge
table 15 Expenses to reduce budget revenues – 336163.1 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 .
On line 033 - 14791.6 t . tenge, the book value of all transferred fixed assets from the district, including: 8689.5 t. tenge reflects the book value of property sold at auction to other organizations (land plot 53.1 t. tenge, dormitory building - 8031.0 t. tenge and vehicles in the amount of 7 units in the amount of 605.4 t. tenge) and 6102.1 t. tenge transferred through mutual transaction cards (fixed assets from the employment department - 20.3 t. tenge, apartments to the prosecutor's office - 5081.3 thousand tenge and 1000.5 thousand tenge) .
The difference between line 033 of table 16 and line 020 of table 14 is 4706.6 tenge, which is the book value of written-off fixed assets.
On line 073 - disposal of inventory and materials in the amount of 294.8 t.tenge, including battery - 27.4, tmz employment department - 97.9 t.tenge and car tires - 169.5 t.tenge
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.