Local authorized body for budget execution: State Institution "Department of Economics 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 State Institution is 3 units and the State Institution is 2 units.
The number of budget program administrators is 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 483,173.2 thousand tenge, including: 100.0 thousand tenge - charitable assistance tax deduction, 114.6 thousand tenge - temporary placement tax deduction, local budget tax deduction - 482,958.6 thousand tenge,
By lines 013,017,019,021 – Short-term accounts receivable in the amount of 76,012.4 thousand tenge, of which accounts receivable on settlements with the budget (1220) – 663.1 thousand tenge, accounts payable of employees (1260) – 369.2 tenge, other short-term accounts receivable (1280) – 659.5 thousand tenge. 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 74,320.6 thousand tenge. Short-term accounts receivable for settlements with the budget for tax and non-tax revenues (SO-1 “arrears”) – 30,807.7 thousand tenge.
Long-term financial investments amounted to 1,997,160 thousand tenge at the end of the reporting period. Fixed assets amounted to 7,148,846.3 thousand tenge, construction in progress amounted to 1,753,985.6 thousand tenge, and intangible assets amounted to 5,125.8 thousand tenge . Financial investments accounted for using the equity method amounted to 631,699.6 thousand tenge.
Accounts payable in the amount of 42,124.9 thousand tenge. Of these, accounts payable on payments to the budget (3,120) - 0.9 thousand tenge, on mandatory and voluntary payments (3,140,3150) - 2.7 thousand tenge, to suppliers and contractors (3,210) - 14.6 thousand tenge, to employees (3,240) - 41,992.1 thousand tenge, including vacation reserve - 41,957.1 thousand tenge , and other short-term accounts payable (3,270) - 114.6 thousand tenge (for money for temporary accommodation in the architecture department). Line 213 reflects short-term accounts payable on settlements with the budget in the amount of 155,141.7 thousand tenge.
Long-term financial liabilities at the end of the reporting period amounted to 2,275,745.0 thousand tenge. The breakdown is reflected in the statement of accounts payable for long-term liabilities. Accumulated financial result is 8,977,766.3 thousand tenge.
Statement of financial results.
Revenues from non-exchange transactions amounted to 7,898,410.0 thousand tenge, including: revenues from tax revenues to the budget - 45,612,199.9 thousand tenge, revenues from fines - 9,181.6 thousand tenge, other non-tax revenues - 60,295.5 thousand tenge, revenues from transfers - 3,267,633.0 thousand tenge,
Line 031 of remuneration according to budget classification code 201700 – 356.0 thousand tenge
Line 032 – 2712.4 thousand tenge – income from the lease of property owned by the state.
According to line 040, other income is 1,210,652.2 thousand tenge. Including: special state fund income - 1,176,504.9 thousand tenge, and 34,147.3 thousand tenge, from the gratuitous receipt of property from other organizations in the rural district of Ayet, a roller ski track was received - 28,500.00 on the basis of a memorandum with JSC Varvarinskoye, library funds - 3,977.1 thousand tenge, land under the military registration and enlistment office building - 245.9 thousand tenge, from other government agencies - 1,424.3 thousand tenge (tires for cars from the business administration).
Expenses of state institutions on salaries - 1,214,097.8 thousand tenge
Taxes – 110,791.3 thousand tenge
Inventory expenses – 32,092.8 thousand tenge for the needs of district institutions
Travel expenses – 22,330.9 thousand tenge
Utility costs – 70,123.8 thousand tenge
Long-term assets - 52,156.2 thousand tenge
Communication services – 15,349.1 tenge
Depreciation of assets 523,286.7 thousand tenge
Other operating expenses – 2,929,607.6 thousand tenge
Expenses for compulsory medical insurance – 28,347.8 thousand tenge
Subsidies – 14,455.3 thousand tenge
Targeted transfers – 293,429.0 tenge, general transfers – 1,899,590.0 tenge, transfers to individuals – 163,500.9 tenge
Line 138: expenses for reducing budget revenues (SO-1) – 1037.5 thousand tenge
Line 150 other expenses – 1,177,098.5 thousand tenge expenses for the special state fund’s KSN (1,008,291.0) and tires donated – 593.6 thousand tenge.
Disposal of long-term assets in the amount of -227922.0 thousand tenge.
Financial result for the reporting period is 336,913.4 thousand tenge
Cash flow statement form 3
Receipt of cash in line 100 is 9,394,098.7 thousand tenge, including: money from charitable assistance (020) - 100.0 thousand tenge, remuneration received (040) - 356.0 thousand tenge, receipts from temporary placement money (050) - 5,639.2 thousand tenge, other receipts from the money of the special state fund (060) - 1,176,504.9 thousand tenge, receipts to the budget (071) - 8,211,498.6 thousand tenge, of which in the form of taxes (071-1) - 4,871,676.1 thousand tenge, fines (071-2) -9,181.6 thousand tenge, transfers (071-3) -3,267,633.0 thousand tenge.
Cash outflow amounted to 7,981,171.9 thousand tenge, including: wages - 1,002,181.1 thousand tenge, taxes - 125,188.8 thousand tenge, payments to suppliers and contractors - 3,621,914.8 thousand tenge, transfers and subsidies - 2,370,975.2 thousand tenge, remuneration - 12,521.4 thousand tenge, other payments - 667,126.1 thousand tenge, return of budget receipts - 181,264.5 thousand tenge,
Cash received from the sale of long-term assets was 50,071.4 thousand tenge, from the repayment of loans – 126,549.6 thousand tenge,
Cash outflow for the acquisition of long-term assets (410) in the amount of 1,520,353.0 thousand tenge, other (460) acquisition of intangible assets – 406.0 thousand tenge, loans issued (450) – 128,417.0 thousand tenge,
Cash receipts from loans (610) – 382,697.0 tenge,
Cash outflow due to loan repayment (710) – 166,684.8 thousand tenge
Cash at the beginning of the year (920) – 326,789.2 thousand tenge
Cash at the end of the reporting period (930) – 483,173.2 thousand tenge
Explanatory note form 5
Table 1 shows the cash balances for the charitable assistance KSN – 100,000 tenge (in the DC), the temporary accommodation KSN – 114,600 tenge in the architecture department, and the local budget KSN – 482,958,600 tenge. The total cash balance as of the reporting date is 483,173,200 tenge.
Table 5: Inventories. The difference between lines 011 and 012 was 1,424.3 thousand tenge due to the receipt of car tires from the business administration, which were delivered along with cars to the DC. This amount is reflected in the table of mutual transactions, in table 14 on line 032, and in table 19 on line 070. Inventory for the past period was transferred from the DC to the district police department (car tires) in the amount of 593.6 thousand tenge. Line 014 reflects inventory expenses for the needs of government agencies. This amount is reflected in Form 2 on line 114.
Table 6 Long-term financial investments (line 110 KFO-1)
Column 9 “Accounted for using the equity method” (line 119 of FO-1) reflects the amount of equity capital of the subordinate state-owned enterprise Tobolsk – 631,699.6 thousand tenge.
In table 8 Fixed assets (line 114 of KFO-1)
Land worth 245,900 tenge was donated to the district akim's office, along with a military registration and enlistment office building. A plot of land worth 6,202,700 tenge was also registered for water supply maintenance in the village of Yubileynoye. This same plot, along with the water supply system, was transferred to the Tobol State Enterprise for further use .
BUILDINGS. Received during the reporting period totaled 254,496.7 thousand tenge at original cost. This includes the acquisition of residential buildings in the Housing and Utilities Department with budgetary funding totaling 254,088.0 thousand tenge. A military registration and enlistment office building was accepted free of charge for 408.7 thousand tenge.
The disposal amounted to 2,530.0 thousand tenge at the original cost due to the sale at auction of a building in the Novoilinovsky rural district (2,380.0 thousand tenge). A house in the village of Tobol was donated to the National Security Committee (150.0 thousand tenge).
STRUCTURES Upon receipt, this section reflects the amount of 1,724,992.8 thousand tenge. A roller ski track was registered free of charge in the Ayet rural district – 28,500.0 thousand tenge. The work was carried out on the basis of a signed memorandum. And The following objects were transferred from unfinished construction in the architecture department: Nikolaevka Water Supply – 1,274,283.9 thousand tenge, GRPSh – 11,157.9 thousand tenge and FOK – 411,051.0 thousand tenge
The amount of disposal under this section was 140,335.2 thousand tenge. The gas pipeline was transferred to the National Security Committee (KNB) – 8,140.8 thousand tenge, and the Dam was transferred from the Housing and Utilities Department to the Natural Resources Department – 132,194.4 thousand tenge.
TRANSMISSION DEVICES: Received under this section – 1,511,264.1 thousand tenge. Including: 776,503.8 thousand tenge – registered for the water supply system in the village of Asenkritovka using budget funding. The initial cost of the water supply system in the village of Krasnoselskoye was 734,760.3 thousand tenge (received by the Housing and Utilities Department from the Architecture Department, where it was listed as other fixed assets). There were no disposals under this section.
VEHICLES . A total of 71,516.6 thousand tenge at original cost was received under this section during the reporting period . All vehicles were transferred free of charge from the economic administration and the Kostanay Region Police Department to the balance sheet of the Yelubay Umurzakov Community Center, in accordance with orders of the Finance Department of the Kostanay Region Akimat. The book value of all vehicles is zero.
The disposal amounted to 39,827.1 thousand tenge at the original cost due to the gratuitous transfer of vehicles to the Police Department in the amount of 26,159.6 thousand tenge based on orders from the Kostanay Region Akimat. Vehicles with an original cost of 13,667.5 thousand tenge from the balance sheet of the Yelubai Umurzakov Cultural Center were also sold at auction.
MACHINES AND EQUIPMENT Property was received under this section through budget financing in the amount of 50,958.2 thousand tenge .
The disposal amounted to 3,553.5 thousand tenge at initial cost. This was due to the write-off of fixed assets that had become unusable – 3,516.3 thousand tenge and the transfer of tools to the section – 37.2 thousand tenge.
TOOLS, PRODUCTION AND HOUSEHOLD INVENTORY Property in the amount of 15,033.2 thousand tenge was received under this section, including through budget financing in the amount of 14,996.0 tenge At the original cost. The difference of 37.2 is due to the mutual transfer between the GU from the machinery and equipment section.
The disposal amounted to 735.5 thousand tenge . Unusable instruments were written off, the book value is zero.
OTHER FIXED ASSETS: This section received a total of 427,784.1 thousand tenge, including 423,807.0 thousand tenge from budget funding, at initial cost. Library funds were donated from individuals and the Department of Culture, totaling 3,977.1 thousand tenge . This information is reflected in the table of mutual transactions and Form 5, Table 19, lines 012 and 013.
Disposal under this section amounts to 992,511.7 thousand tenge at initial cost, including the internal transfer of water supply from the architecture department to the housing and utilities department to the transfer devices section, amounting to 734,760.4 thousand tenge. The transfer of the Yubileynoye village water supply to the Tobol State Enterprise (GKP) amounts to 244,602.1 thousand tenge. Fixed assets in government institutions were written off in the amount of 13,149.2 thousand tenge. This information is reflected in Form 5, Table 19, line 013.
Table 11 INTANGIBLE ASSETS In this section for the past period, acquisitions using budget financing amounted to 406.0 thousand tenge.
Table 3 Loans granted (line 110 KFO-1)
This table reflects loan receipts – 128,417.0 thousand tenge and loan repayments for the past period – 126,549.6 thousand tenge.
Table 7 Investments in entities accounted for using the equity method (line 119 of FO-1)
Tobol State Enterprise on PVC of the Beimbet Maylin District Akimat. The investee's equity at the beginning of the year was 623,087,000 tenge. During the reporting period, 9,706,200 tenge was spent on procurement. Dividends received from Tobol State Enterprise amounted to 1,093,600 tenge. The book value in the financial statements at the end of the year was 631,699,600 tenge.
Table 13 Long-term financial liabilities (line 310 KFO-1)
Line 011 reflects loan receipts in the amount of 382,697.0 thousand tenge, and line 012 reflects loan repayments in the amount of 166,684.8 thousand tenge.
Table 14 Other income.
Line 020 reflects proceeds from the disposal of long-term assets in the amount of 50,071.4 thousand tenge. Line 030 reflects proceeds from the gratuitous transfer of long-term assets in the amount of 34,147.3 thousand tenge. Including: by orders of the regional akimat - 3288.1 thousand tenge (according to the table of mutual transactions, tires - 1424.3 thousand tenge and the library - 1863.8 thousand tenge) and from other organizations line 033 - 30859.2 thousand tenge, ( library fund - 2113.3 thousand tenge, Ayet dorozhka - 28500.0 thousand tenge, military registration and enlistment office land - 245.9 thousand tenge), according to line 080 - 1176504.9 thousand tenge was received from the Special State Fund to the architecture department.
Table 16 other expenses
Line 022 reflects the amount of 84,568.2 thousand tenge (according to the table of mutual transactions, the book value of the transferred dam is 82,070.7 thousand tenge and the book value of the vehicles transferred to the District Department of Internal Affairs is 2,497.5 thousand tenge)
Line 024 reflects other disposals at book value: 193,425.3 thousand tenge. Of this, a water pipeline was transferred to the Tobol State Enterprise for 178,355.7 thousand tenge, along with a land plot of 6,202.7 thousand tenge. A building in the Novoilinovsky rural district was sold with a book value of 2,213.4 thousand tenge. A house was transferred to the Border Service Department for 127.2 thousand tenge, along with a gas pipeline of 6,526.2 thousand tenge.
Line 052 reflects the accrued reserve for vacations of employees of institutions - 41,957.1 thousand tenge.
According to lines 060 – 1,176,504.9 thousand tenge of receipts from the special state fund.
Line 072 – 593.6 thousand tenge for tires donated free of charge. According to the table of mutual transactions.
Table 18 Donated long-term assets/stocks
Line 010 reflects the initial cost of fixed assets that left the region free of charge, column 4 reflects the accumulated depreciation amount, and column 5 reflects the book value of fixed assets.
Line 032-2 reflects fixed assets transferred according to the table of mutual transactions: Dam – 132,194.5 thousand tenge and cars – 23,162.0 thousand tenge
Under line 033 – 259,095.6 thousand tenge, a water supply system was transferred free of charge to the Tobol State Communal Enterprise (GKP) – 244,602.1 thousand tenge, land under the water supply system – 6,202.7 thousand tenge, a house in the KNB – 150.0 thousand tenge, a gas pipeline to the house – 8,140.8 thousand tenge. A building in the Novoilinovsky rural district was sold – 2,380.0 thousand tenge.
Line 072-2 reflects the transfer of tires – 593.6 thousand tenge
Table 15. Income from tax revenues to the budget
Tax revenues for the reporting year amounted to 4,561,200.0 thousand tenge.
Table 17 Expenses for reducing budget revenues
Expenses amounted to 1037.5 thousand tenge
Table 19 Long-term assets/stocks received free of charge
This table, line 012—1,863.8 thousand tenge—reflects donated vehicles and supplies, in accordance with orders of the Finance Department of the Akimat of Kostanay Region, library funds from the Department of Culture, and from other organizations in line 013—31,267.9 thousand tenge (military registration and enlistment office building—408.7 thousand tenge, land—245.9 thousand tenge, Dorozhka—28,500.0 thousand tenge, library funds—2,113.3 thousand tenge). Line 072—1,424.3 thousand tenge—reflects donated tires from the Economic Administration, in accordance with orders of the Finance Department. All data is also reflected and deciphered in Table 14.
Table 25 Short-term accounts receivable and payable for settlements with the budget on tax revenues.
For the reporting period, short-term accounts receivable amounted to 30,807.7 thousand tenge (KFO-1 line 023)
Current accounts receivable amounted to 760,741.3 thousand tenge (KFO-1 line 224)
Table 26 Unfinished construction and capital investments in intangible assets (line 115 of KFO-1)
In this table, line 021 reflects receipts to account 2410 for newly constructed facilities from budget financing – 2,201,650.7 thousand tenge. Line 024 – from funds from the special state fund – 1,008,291.0 thousand tenge. Acquisition of intangible assets – 406.0 thousand tenge.
In line 031, completed construction projects in the amount of 2,738,845.1 thousand tenge and acquired intangible assets in the amount of 406.0 thousand tenge were transferred to long-term assets.
Line 033 reflects the write-off of overdue design and estimate documentation in the architecture department in the amount of 184,376.5 thousand tenge.
Table 28 Cash flows in other accounts.
100.0 thousand tenge were received at the KSN for charitable assistance to the Yelubai Umurzakov Community Center,
The temporary accommodation unit received 5,639.2 thousand tenge in the district akim’s office and the expenditure from this account in the amount of 5,639.2 thousand tenge was also received in the district akim’s office.
On the KSN of the special state fund UO - 1,176,504.9 thousand tenge
Head of the State Institution "Department of Economics and Finance"
Akimat of the Beimbeta Maidin District" Eresko V.P.
Head of the Accounting and Reporting Sector
and municipal property of Kravchuk O.P.