Explanatory Notes to the Consolidated Financial Statements
for 2024
Local authorized body for budget execution State Institution "Department of Economy and Finance of the Akimat of the Beimbet Maylin District"
Budget Programs Administrator Beimbeta Maylina District
Frequency – annual
Unit of measurement – thousand tenge
Position of budget program administrators/authorized bodies:
The number of subordinate institutions of the KSU is 2 units and the State Institution is 2 units.
Number of budget program administrators – 21 units
Number of authorized bodies – 1
Regulatory and legal acts used:
Balance sheet . Line 010 at the end of the reporting period reflects the amount of 326,789.2 thousand tenge, including: 114.6 thousand tenge for the temporary placement of funds, local budgets' cash account - 326,674.6 thousand tenge,
By lines 013,017,019,021 – Short-term accounts receivable in the amount of 50,786.2 thousand tenge, of which accounts receivable on settlements with the budget (1220) – 852.4 thousand tenge, accounts receivable of employees (1260) – 36.2 tenge, other short-term accounts receivable (1280) – 1995.6 thousand tenge. By line 021 (1410) – short-term advances issued in the housing and communal services and architecture departments under multi-year contracts, prepayment in the amount of 30% for a total amount of 47,902.0 thousand tenge. Short-term accounts receivable for settlements with the budget on tax and non-tax receipts (SO-1 "arrears") - 25489.2 thousand tenge
Accounts payable in the amount of 70,243.6 thousand tenge. Of these, accounts payable on payments to the budget (3,120) - 27.0 thousand tenge, on mandatory and voluntary payments (3,140,3,150) - 24.2 thousand tenge, to suppliers and contractors (3,210) - 32,828.2 thousand tenge, to employees (3,240) - 37,249.6 thousand tenge, including a reserve for vacations - 37,164.3 thousand tenge , and other short-term accounts payable (3,270) - 114.6 thousand tenge (for money for temporary placement in the architecture department.
Financial Statement of Results.
Revenues from non-exchange transactions amounted to 8,501,004.2 thousand tenge, including: revenues from tax revenues - 4,113,504.9 thousand tenge, fines - 6,346.0 thousand tenge, non-tax revenues - 70,720.7 thousand tenge, receipt of transfers - 4,310,432.6 thousand tenge.
Line 031 – 339.5 thousand tenge – remuneration for loans issued from the state budget from individuals and the State Enterprise Tobol was received
Line 032 – 1828.3 thousand tenge of income was received from the lease of property owned by the state.
Line 040 - other income 108816.9 thousand tenge, including gratuitous receipt of property from other organizations - 2320.5 thousand tenge library fund, 35000.0 - two sports grounds from JSC Varvarinskoye to the sports department, 36982.2 thousand tenge to the rural district of Ayet (youth park and spring according to the memorandum), and from other government agencies - 34514.2 thousand tenge (including cars from the Department of Internal Affairs and the regional prosecutor's office, apartments from the architecture department, library fund from the culture department and seedlings from the natural resources department).
Expenses of state institutions on labor remuneration – 1119200.6 thousand tenge
Taxes – 88802.8 thousand tenge
Expenses on stocks - 39092.9 thousand tenge for the needs of district institutions
Travel expenses – 17519.6 thousand tenge
Utility costs – 66547.6 thousand tenge
Content of long-term assets - 334.0 thousand tenge
Communication services – 15867.4 thousand tenge
Depreciation of assets 714334.3 thousand tenge
Other operating expenses – 2,735,476.1 thousand tenge
Expenses for compulsory medical insurance – 27454.3 thousand tenge
Subsidies – 13767.0 t.tenge
Targeted transfers – 327,303.6 thousand tenge, general transfers – 1,761,926.0 thousand tenge, transfers to individuals – 168,197.9 thousand tenge
Line 137: expenses for reducing budget revenues (SO-1) – 243,690.8 thousand tenge
Other expenses – 10121.3 thousand tenge (stocks were transferred to the Tobol municipal enterprise from the housing and communal services department-9567.1 and stocks were transferred according to decrees – 554.2 thousand tenge, table 18)
Disposal of long-term assets in the amount of 34,829.8 thousand tenge.
Financial result of the reporting period 1297182.5 thousand tenge
Cash flow statement form -3
Receipt of funds in line 100 - 8,382,998.9 thousand tenge, including: remuneration received - 339.5 thousand tenge, receipts from temporary placement funds - 3,237.7 thousand tenge, receipts to the budget - 8,379,421.7 thousand tenge, of which in the form of taxes - 3,990,094.2 thousand tenge, fines - 6,346.0 thousand tenge, transfers - 4,310,432.6 thousand tenge.
Cash outflow amounted to 2,304,012.3 thousand tenge, including: wages - 933,603.3 thousand tenge, taxes - 121,738.2 thousand tenge, payments to suppliers and contractors - 1,887,135.6 thousand tenge, transfers and subsidies - 2,271,194.5 thousand tenge, remuneration - 10,720.1 thousand tenge, other payments - 504,498.9 thousand tenge, return of budget receipts - 10,459.7 thousand tenge, sale of long-term assets - 58,469.0 thousand tenge, repayment of loans - 132,939.1 thousand tenge, acquisition of fixed assets in the amount of 195,633.4 thousand tenge, formation of fixed capital - 55,442.8 thousand tenge, loans issued - 130,477.0 thousand tenge (loans to individuals), other - 2,329,139.9 thousand tenge (including acquired intangible assets - 1,650.0 and capital construction - 2,327,489.9 thousand tenge), loans received - 130,477.0 thousand tenge, loans repaid - 159,039.5 thousand tenge, Cash balance at the end of the reporting period - 326,789.2 thousand tenge.
Explanatory note form 5
Table 1 shows the balances of funds at the beginning and end of the period for temporary placement funds and local budget KSN.
In table 4, the difference between lines 011 and 012 was 106.6 thousand tenge due to the receipt of seedlings from the natural resources department to the housing and utilities department. The difference between lines 013 and 014 was 10121.3 thousand tenge due to the donated supplies to the Tobol municipal enterprise in the amount of 9567.1 thousand tenge and to the police department and the regional prosecutor's office in the amount of 554.2 thousand tenge.
In table 5 By receipts: 55442.8 thousand tenge were spent on the formation and replenishment of the authorized capital in the State Enterprise Tobol,
In table 6
BUILDINGS. Total received for the reporting period was 30,495.2 thousand tenge. The building of the community center in the village of Mayskoye was received free of charge by the State Institution of the Regional Community Center of E. Umurzakov from Sever Ptitsa JSC at an initial cost of 95.2 thousand tenge, and the housing and utilities department received apartments from the construction, architectural and urban planning department at an initial cost of 30,400.0 thousand tenge. Line 013 reflects an increase in the cost of the community center building by 10,195.4 thousand tenge due to major repairs carried out from the unfinished construction account.
STRUCTURES In this section, line 013 reflects an increase in the cost of structures in the architecture department due to major repairs and reconstruction of structures from the unfinished construction account in the amount of 1,446,030.2 thousand tenge.
TRANSPORT VEHICLES . Total received for the reporting period under this section was 52,891.7 thousand tenge. Purchased using budget financing in the amount of 18,797.2 thousand tenge. Cars in the amount of 34,094.5 thousand tenge were received based on the decrees of the Akimat of Kostanay region.
The disposal amounted to 59,767.4 thousand tenge in connection with the gratuitous transfer of cars on the basis of the Resolutions of the Akimat of Kostanay region to the regional prosecutor's office and the Police Department in the amount of 31,052.8 thousand tenge, and cars with an initial cost of 28,714.6 thousand tenge were also sold at auction.
MACHINES AND EQUIPMENT Property received under this section was financed from the budget in the amount of 12,431.4 thousand tenge.
The disposal amounted to 2825.7 thousand tenge due to the free transfer of computer equipment to the prosecutor's office and the district police in the amount of 2756.7 thousand tenge in accordance with the decrees of the Akimat of Kostanay region and the written off of computer equipment worth 69.0 thousand tenge.
TOOLS, PRODUCTION AND HOUSEHOLD INVENTORY Property received under this section was financed from the budget in the amount of 1976.4 thousand tenge.
The disposal amounted to 149.2 thousand tenge. Unusable instruments were written off.
OTHER FIXED ASSETS A total of 237,191.1 thousand tenge was received under this section , including 162,428.4 thousand tenge from budget funding. The library collection was received free of charge from individuals and the culture department in the amount of 2,780.5 thousand tenge. Two sports grounds for the sports department were received free of charge on the balance sheets of state institutions under a memorandum with Varvarinskoye JSC in the amount of 35,000.0 thousand tenge , as well as two facilities in the Ayet rural district (youth park and spring) in the amount of 36,982.2 thousand tenge . In line 013, an increase in the initial cost in the amount of 258,818.1 thousand tenge from the unfinished construction account for major repairs of roads in rural settlements.
The amount of disposal under this section is 1968.9 thousand tenge. The library stock in the RCBS, which had fallen into disrepair, was written off.
Table 9 INTANGIBLE ASSETS In this section, Parus software was added to the balance sheet for the past period in the amount of 1,650.0 tenge. There was no disposal.
Table 11 This table shows the receipts from loans and their repayment. Receipts for the reporting period amounted to 130,477.0 thousand tenge and repayment – 159,039.5 thousand tenge.
Table 12 Other income in line 030 reflects receipts from the gratuitous transfer of long-term assets - 108816.9 thousand tenge. Including: according to the resolutions of the regional akimat - 34514.2 thousand tenge and from other organizations line 033 - 74302.7 thousand tenge, (35000.0 - sports department, 36982.2 - rural district Ayet, 2320.5 - library)
table 14 other expenses
Line 022 reflects the disposal of fixed assets in the amount of 21,252.4 thousand tenge in accordance with the decrees of the regional akimat.
Line 024 reflects other disposals: 2,386.8 thousand tenge, of which a car with a book value of 402.4 thousand tenge was sold and fixed assets with a book value of 1,984.4 thousand tenge were written off.
Line 072 reflects the transfer of stocks in the amount of 554.2 to other government agencies. Line 073 reflects the gratuitous transfer of stocks in the amount of 9567.1 tenge from the communal property of the district to the Tobol State Enterprise.
Table 13 Tax revenues – 4,113,504.9 thousand tenge (data presented in the consolidated tax report)
Table 15 Expenses for reducing budget revenues – 243,690.8 thousand tenge (data presented in the consolidated tax report)
Table 16 Long-term assets/stocks transferred free of charge Assets transferred free of charge in the amount of 21,252.4 thousand tenge Stocks transferred in the amount of 10,121.3 thousand tenge. Including by decrees of the Akimat of Kostanay region - 554.2 thousand tenge and to the State Enterprise Tobol from the Department of Housing and Public Utilities - 9,567.1 thousand tenge
Line 030 reflects the transfer of vehicles from the district akimat departments in the amount of 33,809.5 thousand tenge with depreciation of 12,557.1 thousand tenge and a book value of 21,252.4 thousand tenge based on the resolutions of the regional akimat .
Line 070 – disposal of inventory items in the amount of 10,121.3 thousand tenge, including 554.2 thousand tenge of stocks transferred in accordance with the resolutions of the regional akimat and 9,567.1 thousand tenge of stocks transferred to the Tobol municipal enterprise from the housing and utilities department.
Table 16-1 Donated Long-Term Assets/Inventories
Total received free of charge at the book value of long-term assets - 108710.3 thousand tenge
Line 012 reflects all long-term assets received free of charge during the reporting period based on the Resolutions of the Akimat of Kostanay region in the amount of 34,407.6 thousand tenge. Line 013 reflects all long-term assets received free of charge during the reporting period from other organizations in the amount of 74,302.7 thousand tenge (35,000.0 thousand tenge - sports department, 36,982.2 thousand tenge - Ayet rural district, 2,320.5 thousand tenge - library).
Table 2-1 Loans granted. For issuance of budget loans to individuals - 130477.0 thousand tenge. For repayments - 132939.1 thousand tenge, including 61644.1 thousand tenge received from individuals to the district budget and 71295.0 thousand tenge in repayments from the Tobol State Enterprise
Head of the State Institution "Department of Economics and Finance"
Akimat of the Beimbet Maidin district" Eresko V.P.
Head of the accounting and reporting sector
and municipal property of Kravchuk O.P.