Unofficial translation
In accordance with Paragraph 4 of Article 84 of the Law of the Republic of Kazakhstan dated February 13, 2012 “On Special State Authorities of the Republic of Kazakhstan”, the Government of the Republic of Kazakhstan hereby DECREES AS FOLLOWS:
1. Approve the attached Rules for transfer, sale, disposal and write-off of property, as well as for provision of immovable property of special state authorities of the Republic of Kazakhstan to property tenancy (lease).
2. This Decree shall be enforced from the day of signing.
| The Prime Minister of the Republic of Kazakhstan | S. Akhmetov |
| Approved by the Decree of the Government of the Republic of Kazakhstan No. 16 dated January 21, 2013 |
The Rules for transfer, sale, disposal and write-off of property, as well as the provision of real estate of special state bodies of the Republic of Kazakhstan for property lease (lease)
Footnote. The Rules are in the wording of the resolution of the Government of the Republic of Kazakhstan dated 15.08.2023 No. 679.
Chapter 1. General provisions
1. These Rules for transfer, sale, disposal and write–off of property, as well as the provision of real estate of special state bodies of the Republic of Kazakhstan for property lease (lease) (hereinafter - the Rules) are developed in accordance with paragraph 4 of Article 84 of the Law of the Republic of Kazakhstan "On special state bodies of the Republic of Kazakhstan" and determine the procedure for transfer, sale, disposal and write-off of property, as well as the provision of real estate of special state bodies of the Republic of Kazakhstan (hereinafter – special state bodies) for property lease (lease).
2. The property of special state bodies is republican and is under the right of operational management of special state bodies.
3. Transfer, sale, disposal and write-off of property of special state bodies, with the exception of unused property provided for in subparagraph 33) of Article 1 of the Law of the Republic of Kazakhstan "On defense industry and state defense order", are carried out in accordance with the Law of the Republic of Kazakhstan "On state property", other regulatory legal acts adopted for the purpose of its implementation, as well as these Rules.
The transfer, sale and disposal of unused property of special state bodies provided for in subparagraph 33) of Article 1 of the Law of the Republic of Kazakhstan "On defense industry and state defense order" are carried out in accordance with the Law of the Republic of Kazakhstan "On defense industry and state defense order" and the Rules of transfer, sale, liquidation through destruction, disposal, burial and processing of unused property, as well as the provision of unused defense facilities for property lease (lease), approved by the resolution of the Government of the Republic of Kazakhstan dated November 6, 2019 No. 832.
The turnover of weapons and military equipment is carried out in accordance with the Rules for the turnover of weapons and military equipment approved by the resolution of the Government of the Republic of Kazakhstan dated November 29, 2019 No. 896.
4. Accounting of property is carried out in accordance with the Budget Code of the Republic of Kazakhstan and other regulatory legal acts of the Republic of Kazakhstan.
5. Transfer, sale, disposal and write-off of property is organized by the relevant special state bodies, in the operational management of which this property is located.
The instructions for the application of the Rules are approved by the first heads of special state bodies.
6. The written-off property is the property written off in accordance with these Rules.
Chapter 2. The procedure for transfer of property
7. State institutions of special state bodies have the right to transfer and redistribute property within the state body on the basis of a decision of the first head of the state body or a person authorized by him.
8. The transfer of property between state bodies and organizations is carried out by the authorized body for state property in coordination with special state bodies in the operational management of which this property is located.
9. The transfer of property is made from the balance sheet of the institution of the transferring state body to the balance sheet of the receiving institution of the state body or organization.
10. The acceptance and transfer of property is carried out on the territory of the balance sheet holder with the participation of representatives of the transferring and receiving parties.
11. The transfer of property is formalized by the act of acceptance and transfer of property (hereinafter - the act of acceptance and transfer) in accordance with the order of the Acting Minister of Finance of the Republic of Kazakhstan dated August 2, 2011 No. 390 "On approval of the Album of forms of accounting documentation for state institutions" (hereinafter – the order) (registered in the register of state registration of regulatory legal acts under No. 7126).
12. The acceptance and transfer act is drawn up in two copies by the transferring party for each individual object (item, set).
13. One copy remains with the transferring party, the second copy is intended for the receiving party. For machines of the same type and having the same cost, equipment, appliances, household inventory and equipment, it is allowed to draw up a general act of acceptance and transfer for acceptance of several objects (items).
14. A commission shall be established for the acceptance of property by the order of the head of a state institution (body) or a person authorized by him.
15. The act of acceptance and transfer after its registration is submitted to the accounting service. Technical documentation (if any) related to this object (item) is attached to the acceptance and transfer act. Based on the submitted documents, the accounting service assigns an inventory number to the object and makes appropriate entries in the accounting registers.
16. The acceptance and transfer act is approved by the heads of state institutions (bodies) or their authorized persons of the transferring and receiving parties.
17. The transfer of stocks within the limits of the state body is documented by an invoice for the release of stocks to the third party in accordance with the order.
The invoice for the release of stocks to the third party is approved by the head of the state institution or a person authorized by him.
18. Additionally, when transferring immovable property between state bodies, with the exception of land plots, an act of acceptance and transfer of property in triplicate in accordance with Appendix 1 to these Rules is drawn up.
One copy remains with the authorized body for state property, the second and third copies are intended for the transferring and receiving parties.
The act of acceptance and transfer of property is approved by the head or a person authorized by him of the authorized body for state property.
Chapter 3. The procedure for the sale of property
19. Special state bodies do not have the right to independently alienate or otherwise dispose the property assigned to them and the property acquired at the expense of funds allocated to them according to the estimates.
20. The sale of the property of special state bodies is carried out by the authorized body for state property.
21. The decision on the sale of the property of state institutions that are central state bodies is carried out by the decision of the first head or a person authorized by him, state institutions that are departments, territorial and other state bodies, in coordination with their senior state bodies. At the same time, the authorized body for state property is provided with title documents within 5 working days, as well as a document confirming the absence of encumbrances on the object of sale.
22. The authorized body for state property sells the property of special state bodies, involves an intermediary to organize the sale process, provides an assessment of the object of sale, prepares and concludes contracts for the sale of the object of sale, monitors compliance with the terms of the purchase and sale agreements.
Special state bodies ensure the safety of the object of sale and confirm the accuracy of information on the object of sale before the transfer of ownership rights to the buyer.
Special state bodies provide free access to inspect the object of sale to those wishing to purchase the object of sale in compliance with the access and on-site modes at the facilities of special state bodies.
23. Funds from the sale of property are transferred to the National Fund of the Republic of Kazakhstan.
24. The authorized body for state property sells the property of special state bodies in accordance with the procedure established by the Rules for the sale of privatization objects approved by the resolution of the Government of the Republic of Kazakhstan dated August 9, 2011 No. 920.
Chapter 4. Procedure for disposal of property
25. Written-off property, the operation of which is not possible, is subject to disposal.
26. The disposal of property is carried out by own forces of special state bodies in the presence of members of the commission established by the decision of the first head of a state institution or a person authorized by him.
27. The composition of the commission includes:
1) the deputy head of a state institution or an official authorized by him (chairman of the commission);
2) the person who is responsible for the safety of property;
3) the appropriate specialist (expert).
The process of organizing and carrying out work on the disposal of property includes bringing the property into a condition that excludes use or use for its intended purpose, declassification (if necessary).
28. The decision on the disposal of property is formalized by a disposal act, which specifies the name, unit of measurement and quantity of property. The act on the disposal of the property of state institutions is approved by the head of the state institution or a person authorized by him.
29. Disposal of property is carried out by crushing or burning in accordance with the environmental legislation of the Republic of Kazakhstan.
30. In case of impossibility of independent disposal of the written-off property, special state bodies involve individual and legal entities for disposal in accordance with the procedure established by the legislation of the Republic of Kazakhstan on public procurement.
Individual and legal entities independently choose methods and ways of disposal of property in accordance with the environmental legislation of the Republic of Kazakhstan.
31. The export of property to be disposed outside the places of its storage to industrial sites or production workshops that meet the requirements provided for by the current legislation of the Republic of Kazakhstan is carried out at the expense of recycling organizations.
32. Prior to transfer to the organization, the property transferred for disposal is stored in a safe condition on the territory of a special state body in the operational management of which this property is located.
33. The transfer of property to the organization for disposal is formalized by an act of transfer in accordance with the contract, which is signed by the head of a state institution or a person authorized by him and the head of the recycling organization.
34. The disposal of property is confirmed by the act on the disposal of property.
Chapter 5. Procedure for writing off property
35. Property that has become unusable after the expiration of the established service life, use, shelf life, due to physical and moral wear and tear, as well as as a result of natural disasters and accidents, is subject to write-off if it is economically inexpedient and/or impossible to restore it.
The write-off of property that is in prematurely unusable (marginal) condition and lost, except for the attributed damage at the expense of the perpetrators, is carried out according to inspection certificates in accordance with Annex 2 to these Rules.
36. The expiration of the established service life, as well as 100% accrual of depreciation of property value, cannot serve as grounds for its write-off if the property is suitable for further use for its intended purpose due to its technical condition or after repair, with the exception of property used for educational purposes.
37. The write-off of property is carried out according to the acts of write-off according to the order.
Additionally, when writing off property in the form of weapons, combat vehicles, armored personnel carriers, special purpose vehicles, armor protection equipment, optical and electron-optical devices, radiation, chemical, biological protection equipment, special technical means, technical means, encryption means, cable communication lines, buildings and structures (real estate), an act of technical condition or acts of changing the qualitative state is drawn up in accordance with Annexes 3 and 4 to these Rules.
38. The property to be written off may not be destroyed, dismantled or used as a teaching aid until an approved (agreed) act of write-off is received.
Entries in registers, books (cards) of accounting on the write-off of property are made on the basis of approved (agreed) acts of write-off only after the registration of units, assemblies, devices, parts, materials, scrap metal and other property received from the dismantling of written-off property.
Units, assemblies, devices, parts, materials and other property unsuitable for repair and educational purposes, received from disassembly, for which there are the approved (agreed) acts of write-off are accounted for by registers, books (cards) of accounting as scrap metal, rags and other property and are written off as they are used, sold or disposed of.
39. The write-off of property is carried out by a commission established by the decision of the head of a state institution or a person authorized by him.
40. The commission includes:
1) the deputy head of a state institution or an official authorized by him (chairman of the commission);
2) the chief accountant or his deputy (in case of absence of the position of chief accountant according to the staffing table – the person entrusted with accounting);
3) the person who is responsible for the safety of property;
4) the appropriate specialist (expert).
41. The commission conducts a direct inspection of the property to be written off, uses technical documentation (if available), accounting data, while:
1) establishes the reasons for write-off (wear, reconstruction, accident and other reasons for write-off);
2) establishes its unsuitability for restoration and further use;
3) determines the possibility of using individual components, parts, materials of the object being written off;
4) evaluates the objects of fixed assets and draws up an act for their write-off.
42. All parts, assemblies, spare parts, materials and other tangible assets (hereinafter referred to as materials) are divided into three groups:
1) the first group – suitable materials for further use for their intended purpose;
2) the second group – materials that are not suitable for further use for their intended purpose, which are treated as secondary raw materials (scrap of ferrous, non-ferrous and precious metals, rags, firewood and other raw materials);
3) the third group – materials that are not suitable for further use and are subject to write-off.
Materials suitable for their intended purpose and as secondary raw materials are accounted for in the relevant accounting accounts at the price of the last transaction for the purchase of similar materials by a state institution, and in the absence of such prices, their assessment is organized in accordance with the legislation of the Republic of Kazakhstan.
43. Based on the results of the inspection of the property to be written off, the commission draws up a protocol (in any form), which is the basis for determining the unsuitability of the property for further use and further write–off from the balance sheet of the state institution (hereinafter - the protocol).
44. Acts on the write-off of property are drawn up in three copies.
45. At the same time, acts for the write-off of property with the attachment of the following documents are sent for approval by territorial and other state bodies within seven calendar days:
1) the protocol of the commission;
2) in case of an accident – a copy of the incident report or the protocol of inspection of the scene, drawn up and approved by the relevant official;
3) in case of a natural disaster – a copy of the act of investigation of the causes of accidents, disasters, catastrophes that led to natural or man-made emergencies;
4) an act of technical condition or acts of changing the qualitative condition of property in the form of weapons, combat vehicles, armored personnel carriers, special purpose vehicles, armor protection, optical and electron-optical devices, radiation, chemical, biological protection, special technical means, technical means, encryption means, cable communication lines, buildings and structures (real estate).
The approval period is twenty working days.
46. One copy of the documents specified in paragraph 45 of these Rules remains with the coordinating body, the other two are sent to a state institution.
47. In case of refusal of approval, the package of documents with the justification for the refusal to write off the property is returned to the state institution.
48. Acts on the write-off of property of state institutions are approved by the head of the state institution or a person authorized by him.
Paragraph 1. Write-off of property according to acts of technical condition and acts of change of quality condition
49. An act of technical condition is drawn up for armament, combat vehicles, armored personnel carriers, special purpose vehicles, armor protection equipment, optical and electron-optical devices, radiation, chemical, biological protection equipment, special technical means, technical means, encryption means, cable communication lines, buildings and structures (real estate) that have come in an unsuitable (marginal) state:
1) after the expiration of the established service life;
2) in the process of testing or experimental work;
3) after the expiration of the established storage period in stock, subject to the established storage conditions, the procedure for refreshing and maintenance, if the property cannot be repaired (restored) and used for its intended purpose due to its technical condition.
Also, an act of technical condition is drawn up for property for which the service life has not been established, which has fallen into an unusable (marginal) condition during normal operation, if it cannot be repaired (restored) and used for its intended purpose due to its technical condition.
50. The determination of the technical condition of the property to be written off and the preparation of acts of technical condition for its write-off are subject to consideration by commissions appointed by order of the head of a state institution or a person authorized by him, which include relevant specialists, officials responsible for the condition and safety of the property to be written off.
51. To determine the technical condition by the commission:
1) the inspection of the presented property, measurements and inspections are carried out, the degree and causes of wear and existing defects are established;
2) the compliance of the operating and storage conditions of the property with the requirements of technical documentation is checked;
3) the duration of the actual stay of the property in operation is established and the expediency of its repair and further use for its intended purpose is determined;
4) the completeness of the property to be written off is checked;
5) the correctness of filling out the form (passport) is checked (if available);
6) an act of technical condition is drawn up with the attachment of a list of precious (non-ferrous) metals, precious stones, sources of ionizing radiation and radioactive substances contained in the property, which will be the basis for their subsequent registration after extraction (facts of the absence of precious (non-ferrous) metals, precious stones, sources of ionizing radiation and radioactive substances or their shortage in the property being written off is indicated in the certificate of technical condition);
7) an offer is made on the most appropriate use of the property as a whole and for each device, including those containing non-ferrous metals after writing-off, their assessment is organized in accordance with the legislation of the Republic of Kazakhstan;
8) the withdrawal of serviceable components, parts, and materials from the written-off property is checked, their quantity is determined and delivery to the appropriate warehouse of a state institution is carried out;
9) control is carried out over the timely preparation of the acts of technical condition or changes in the quality condition and the implementation of disassembly (cutting) of property.
Certificates of the metrological body (base or laboratory of measuring equipment) with a conclusion on their unsuitability are attached to the acts of technical condition for measuring instruments (including built-in ones).
52. When writing off a sample of weapons, combat vehicles, armored personnel carriers, special purpose vehicles consisting of several devices accounted for as part of quantitative accounting by various services (departments) (chassis, drive engines, aggregates, guns, launchers, machine guns, guidance devices, navigation equipment, radio-electronic receiving and transmitting devices and others), according to the state of the device, which determines the purpose of a sample of weapons, combat vehicles, armored personnel carriers, special purpose vehicles, in section 1 of the technical condition act, this device is recorded first. Next, other parts are recorded, counted by numbers, indicating the technical condition (category).
53. The write-off of other devices included in the sample of weapons, combat vehicles, armored personnel carriers, special purpose vehicles, is carried out after replacing these devices with serviceable ones. If one of the devices cannot be replaced, it is written off after a decision is made on the further use of a sample of weapons, combat vehicles, armored personnel carriers, special purpose vehicles.
54. When writing off a sample of weapons, combat vehicles, armored personnel carriers and special purpose vehicles according to the condition of the device that does not determine the purpose of the sample, if it cannot be replaced with a serviceable one, in section 1 of the technical condition act, this device is recorded first, and then other devices accounted for by numbers, indicating their technical condition (categories) are recorded. In the remaining sections of the act of technical condition, entries are made on the condition of the device, which determines the purpose of the sample of weapons, combat vehicles, armored personnel carriers, special purpose vehicles. Section 5 of the technical condition report indicates the reasons why the device requiring write-off cannot be replaced with a serviceable one.
55. Acts of technical condition for the write-off of special installations (units, equipment) mounted on base machines (trailers) are drawn up separately for the installation (unit, equipment) and the base chassis (trailer).
The base chassis is written off only after the equipment installed on it is written off or removed.
56. When submitting an act of technical condition for the write-off of property, the operation (work) of which is taken into account in passports (forms), a passport (form) must be attached, all sections of which must be fully documented on the day of signing the act of technical condition.
After receipt of the act of technical condition and the documents attached to it to a higher authority, the correctness of their registration is checked and, if necessary, a conclusion is given on the expediency, legality of write-off and the procedure for dismantling the property.
For the write-off of the same type of objects having a similar purpose, technical characteristics, cost and being in responsible storage with one financially responsible person, a consolidated act of technical condition is drawn up.
57. Acts of technical condition and acts of changing the qualitative condition are approved by authorized officials determined by the legal acts of special state bodies.
58. The approved act of technical condition serves as the basis for drawing up an act of changing the quality condition (according to Annex 4 to these Rules) for the registration of units, assemblies, devices, parts, materials, scrap metal and other property received from the disassembly according to registers, books and accounting cards.
59. Consumables and operational materials, spare parts, spare tools and accessories spent during routine maintenance, maintenance, repair, are written off from departments according to acts of writing-off (installation), according to acts of completed works or issue statements according to the order.
60. Acts of work performed in the repair department (workshop) are drawn up on the basis of extracts from the accounting books on the replaced units (individual systems), materials, spare tools, accessories and are submitted for inspection by the receivers of the repaired property.
Paragraph 2. Write-off of lost property based on inspection certificates
61. Property, regardless of its purpose, sources of income and methods of acquisition, lost as a result of shortages, theft, illegal or excessive expenditure (write-off), destruction, damage and natural disasters, as well as damaged and prematurely disabled, worn out or lost, for which judicial authorities refused to recover or investigative authorities terminated pre-trial investigation, as well as following the results of an internal investigation, according to the results of which the fact of illegal destruction was not revealed, is written off according to the inspection certificate.
Inspection certificates are the basis for writing off lost property.
The preparation of the application and the documents attached to it for obtaining an inspection certificate is carried out by the state institution registed wth the property being written off.
62. Inspection certificates are issued by authorized officials determined by the legal acts of special state bodies in the following cases:
1) when property is lost, destroyed, damaged as a result of natural disasters, military operations, anti-terrorist operations, in the event of a threat or emergency, as well as measures to ensure the legal regime of the state of emergency;
2) when property is lost as a result of a fire, explosion, natural disaster, disaster or accident and there are no grounds for bringing officials and other persons to financial responsibility;
3) when the property is destroyed, brought into an unusable (marginal) condition or lost by order of the leadership in order to prevent its capture by the enemy, loss of state secrets, threat to the life of personnel or prevention and elimination of infectious diseases;
4) when the property is destroyed, became unusable or was lost in case of threat to the life of personnel during the period of hostilities;
5) if the amount of damage caused by the loss of property exceeds the amount determined by the judicial authorities to recover from the perpetrator, or exceeds the amount that, according to a legislative act, is possible to be imposed on the perpetrator administratively;
6) when the damage caused by the loss of property was committed during tests or exercises, as well as in the event of natural and man-made emergencies and there are no grounds for attributing the amount of damage caused to the perpetrators;
7) when no one is found guilty of causing damage to the state (except in the cases specified in subparagraph 1) of this paragraph);
8) when the court rejected the claim, duly executed and promptly presented to the proper defendant, and in case the plaintiff disagrees with the refusal – after consideration of his complaint by a higher authority and the court's decision to dismiss the claim;
9) when the property has been lost as a result of theft or destroyed, and the persons responsible for this, who are to be brought as defendants, have not been identified, or have disappeared from the investigation or court, or their whereabouts are unknown for other reasons (in these cases, the issuance of inspection certificates is carried out after the decision is made to suspend proceedings in the case);
10) if it is impossible to resume foreclosure due to the death or liquidation of the debtor, if there is no personal property left after him, which, according to the law, can be foreclosed upon in accordance with the procedure established by law.
63. Inspection certificates are not issued for separate (in parts) write-off of damage caused simultaneously by the loss of property of special state bodies (fire, disaster, accident, shortage).
In all cases, a petition for the write-off of lost property is submitted for the entire amount of damage, regardless of whether the lost property belongs to various material, technical and other types of support services.
64. Inspection certificates for the write-off of property lost during military operations and as a result of sabotage are issued on the basis of a petition, to which the following is attached: a copy of the reporting and information combat document reflecting the loss of property, an extract from the order of the head of a state institution on this issue, an act of technical condition, passport or form (if available).
Depending on the circumstances of the case, other documents provided for in this chapter may be attached to the petition. In these cases, the petition is issued for the write-off of property lost over the past day (following the results of the battle).
65. Inspection certificates for the write-off of lost property are issued after an audit, an internal investigation and/or a judicial act, which established the need to attribute part or the full amount of the damage caused against the state.
66. In order to obtain an inspection certificate for the write-off of lost property at the expense of the state, petitions for subordination are submitted with the attachment of documents justifying the need for write-off.
67. The following documents are attached to the application for an inspection certificate, depending on the cases:
1) properly executed materials of an internal investigation (audit, verification) and an extract from the order on their results;
2) an extract from the judicial act on partial compensation for damage at the expense of the perpetrators, a certificate from the investigative authorities on the suspension or refusal of proceedings in the case, except in cases of destruction of property with an immediate threat of seizure by the enemy;
3) copies of orders and instructions for the destruction of property in case of infectious diseases or an act of destruction of property in order to prevent its seizure by the enemy, as well as loss as a result of natural disasters, catastrophes and accidents (in case of the actual occurrence of these circumstances);
4) an act of the technical condition of the property being written off (if there is property) with offers for its further use, approved by the head (supervisor);
5) the issued passports, forms or substitute cards (if available) of the written-off technical means;
6) conclusions confirming the unsuitability of the property (if there is property) for further use;
7) calculation of the cost and confirmation of the presence on the balance sheet of the state institution of the property to be written off.
In addition, depending on the circumstances of the case, the application is accompanied by: copies of the audit or verification act; copies of the judicial act or decision of the investigative body in this case, a certificate of partial compensation for damage at the expense of the perpetrators, as well as other supporting documents.
In cases of write-off of property destroyed by fire, an act of investigation of the causes and circumstances of the fire, drawn up by the relevant authority, as well as a decision on it made by an investigative or judicial body, is attached.
68. An application for the issuance of an inspection certificate with the attached documents is sent to a structural division of special state bodies no later than 30 calendar days after the completion of an internal investigation or receipt by a state institution of a decision of an investigative or judicial body.
69. The decision to issue an inspection certificate or refusal is made within a month from the date of their receipt for consideration.
70. An inspection certificate issued in violation of the above procedure is considered invalid.
71. Inspection certificates are issued in three copies:
the first is issued to the state institution in which the loss took place; the second is sent to the appropriate material security body; the third, together with the documents that served as the basis for issuing the inspection certificate, is stored in the files of the state institution whose chief (head) issued the inspection certificate. The signature and seal shall be put in all three copies of the inspection certificate.
Inspection certificates are registered in the register of registration of the issuance of inspection certificates of the state institutions that issued the inspection certificate, and are submitted to the financial departments within the established time frame.
72. After receiving the inspection certificate, the property is written off from the balance sheet, as well as books and accounting cards, turnover sheets of the current accounts of the state institution in which the loss occurred.
Chapter 6. Procedure for providing real estate of special state bodies for property lease (lease)
73. The provision of real estate of special state bodies for property lease (lease) is carried out in accordance with the procedure established by paragraph 3 of Article 74 of the Law of the Republic of Kazakhstan "On state property".
The offer to transfer the real estate of special state bodies for property lease (lease) to the authorized body for state property is provided by the balance sheet holder.
74. At the same time, state institutions of special state bodies for the transfer of real estate for property lease (lease) provide the following information about the object (s) of property lease (lease) to the authorized body for state property:
1) name;
2) location;
3) the intended purpose;
4) type of building (office, production, warehouse, garage, boiler room, sports facilities (stadiums, gyms, playgrounds) and other buildings (structures);
5) type of non-residential premises (detached building, built-in attached part, basement (semi-basement) part, basement, other (roof, attic, vestibule, mansard, loggia, outdoor sports facilities and more);
6) on the presence or absence of engineering and technical devices (electric energy, sewerage, water supply, heating);
7) on the method of transferring an object to a property lease (lease) by holding a tender or without holding a tender.
For equipment and other objects that are not related to real estate, the following are indicated:
1) initial cost (tenge);
2) residual value (tenge);
3) accrued depreciation (tenge).
The reliability of information about the object is ensured by special state bodies.
| Annex 1 to the Rules for transfer, sale, disposal and write–off of property, as well as the provision of real estate of special state bodies of the Republic of Kazakhstan for property lease (lease) |
Form
| APPROVE _________________________ (position) |
|
| _______________________ (signature, full name (if any)) |
The act of acceptance and transfer of property
City __________ | "___"__________20__ |
In accordance with the Law of the Republic of Kazakhstan "On state property", on the basis of the order of the chairman of the state property and privatization Committee of the Ministry of Finance of the Republic of Kazakhstan dated "___" "________" 20__ No. ___ "Some issues of republican property" to transfer from the balance sheet of the republican state institution "__________________________________", to the balance sheet of the republican state institution "_______________________________" _______, located at the address: city _____________, district ______________, street _____________________, house number ______, ______ ______, number of floors/floor ______, cadastral number ____________________, the total area of _____ square meters.
Transferring party: representatives of the republican state institution "__________________________", the commission consisting of:________________________________________________, on the one hand,
Receiving party: representatives of the republican state institution "_______________________________________", the commission consisting of:_____________________________________, on the other hand, carried out the acceptance and transfer of property.
Transferring party: | Receiving party: |
Republican state institution "_______________" | Republican state institution "______________" |
____________ | _____________ |
____________ | _____________ |
____________ | _____________ |
____________ | _____________ |
____________ | _____________ |
| Annex 2 to the Rules for transfer, sale, disposal and write–off of property, as well as the provision of real estate of special state bodies of the Republic of Kazakhstan for property lease (lease) |
Form
__________________________________
(name of the institution)
Inspection certificate № ___
Issued________________________________________________________________________
(the name of the state institution to which the certificate was issued)
According to the petition _________________________________________dated "____" ______ 20___ ______to write-off the following property:
(indicate who submitted the petition)
№ | Name of the property | Inventory/ nomenclature number | Unit of measurement | Quantity | Balance book value per unit | Amount | The reasons of loss |
_________________________________________________________ tenge.(in words)
From the total amount of damage caused to the state by the loss of material assets, part of the damage in the amount of ________ tenge is subject to compensation at the expense of the perpetrators, and the rest in the amount of ________tenge is allowed to be attributed to the state.
Annex: a petition for the issuance of an inspection certificate and an annex to it are on ___ sheets.
________________________________________________________________________________
(position, full name (if any) of the person who issued the inspection certificate)
Seal here "____" __________ 20__. Recorded in accouting:
Debit | Credit | Amount |
Chief Accountant ________________________________________
(signature, full name (if any))
"____" ____________ 20___.
| Annex 3 to the Rules for transfer, sale, disposal and write–off of property, as well as the provision of |
|
| real estate of special state bodies | |
| of the Republic of Kazakhstan for property lease (lease) |
| APPROVE: ____________________________ (position) ____________________________ (signature, full name (if any)) "__" _________ 20___. |
ACT of technical condition
Date of preparation | Operation code | Basis (purpose) of operation | Document number | Service | State institution, division, warehouse |
The commission appointed by (the order, instruction)__ dated "__" __ 20___. No. ____, at ________ has inspected ____________________
(name of the object)
Upon familiarization with the documents, inspection (check) the following was established:
1. Composition and quality condition
№ | Name of property | Qty | Unit of measurement | Inventory number | Factory number | Number of passport, form | Category (grade, density) | Price per unit, amount | Amount | Depreciation accrued | Note |
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
2. Technical and operational indicators
1. | Commissioned (date) | |
2. | In service (years, months) | |
3. | Has been in operation since the beginning of operation (cycles, motor hours, kilometers) | |
4. | Installed: | |
resource (cycles, motor hours, kilometers) | ||
service life (years, months) | ||
warranty operating time (cycles, motor hours, kilometers) | ||
warranty period (years, months) | ||
5. | Repairs (type, date) | |
6. | In service since the last repair (years, months) | |
7. | Operating time after the last repair (cycles, motor hours, kilometers) | |
8. | Has a defect (rework): | |
on the assigned resource | ||
on service life (years, months) | ||
under warranty (cycles, engine hours, kilometers) | ||
by shelf life (years, months) | ||
9. | Quantity of precious metals |
3. Completeness _______________________________________________
4. Technical condition ________________________________________
5. Causes of premature wear or damage ____________________
6. The volume of completed improvements _________________________________
(number of revision bulletins)
7. Offers of the Commission members __________________________________
Chairman of the Commission ___________________________________________
(position, signature, full name (if any))
Members of the Commission _________________________________________________
(position, signature, full name (if any))
_________________________________________________________________
(position, signature, full name (if any))
The act is drawn up in ___ copies.
Copy No. 1 _________________
Copy No. 2 _________________
8. Conclusion ___________________________________________________
Seal here "____" _________ 20___
Submitted by ____________________________________________________________
(position, signature, full name (if any))
Accepted by __________________________________________________________
(position, signature, full name (if any))
"__" _________ 20___
Recorded in accounting:
Credit | Amount | |
Chief accountant ______________________________________________
(signature, full name (if any))
"__" _________ 20______
| Annex 4 to the Rules for transfer, sale, disposal and write–off of property, as well as the provision of real estate of special state bodies of the Republic of Kazakhstan for property lease (lease) |
Form
| APPROVE ____________________________ (position) ____________________________ (signature, full name (if any)) "__" ___________ 20__ |
Act № __ on changes of quality condition ________________________________________ (name of property)
Date of preparation | Operation code | Basis (purpose) of operation | Document number | Service | State institution, division, warehouse |
Upon familiarization with the documents, inspection (check), the following is established:
Name of property | To write off | Name of property | To register | |||||||||
Quantity | Unit of measurement | Category | Book value | Depreciation accrued | Quantity | Unit of measurement | Inventory number | Category (grade, density) | Price per unit | Amount | ||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
Conclusion of the commission (reasons for transfer to another category, grade, expediency
of using individual components, devices, spare parts, parts, other property_____________
_____________________________________________________________________
_______________________________________________________
Chairman of the Commission ___________________________________
(position, signature, full name (if any))
Members of the Commission ______________________________________________
(position, signature, full name (if any))
_____________________________________________________________
(position, signature, full name (if any))
Conclusion ___________________________________________________
(position, signature, full name (if any))
Seal here "__" _________ 20__
The components, devices, spare parts, parts and other property received from the disassembly,
specified in columns 7-13, were accepted for safekeeping by __________________________
____________________________________ (position, signature, full name (if any))
"____" _______________ 20__
Recorded in accounting:
Debit | Credit | Amount |
Chief accountant _______________________________________________
(signature, full name (if any)
"_____" _______________ 20___
