I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 15, 2025 No. 230

About approval of forms, frequency and rules of creation and accounts presentation

For the purpose of realization of Item 7 of Article 131 of the Budget code of the Republic of Kazakhstan and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" PRIKAZYVAYU:

1. Approve:

1) forms of the financial reporting:

the Balance sheet FO-1 form according to appendix 1 to this order;

the FO-2 form "The report on results of financial activities" according to appendix 2 to this order;

the FO-3 form "The report on movement of money on accounts of public institution on sources of financing (direct method)" according to appendix 3 to this order;

the FO-4 form "The report on changes of net assets / the capital" according to appendix 4 to this order;

the FO-5 form "The explanatory note to the financial reporting" according to appendix 5 to this order;

the FO-6 form "The balance sheet by reorganization" according to appendix 6 to this order;

2) Rules of creation and accounts presentation according to appendix 7 to this order.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

3. This order becomes effective after ten calendar days after day of its first official publication.

It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

Appendix 1

to the Order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230

The form intended for collection of administrative data

The balance sheet as of "___" ________ 20 __ years

It is represented: to the administrator of the budget programs, authorized body on budget implementation

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: Single platform of Internet resources of www.gov.kz/memleket/entities/minfin state bodies

Name of administrative form: Balance sheet

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): FO-1

Frequency: semi-annual, annual

Accounting period: "__" _________ _____ year

The group of people, representing the form intended for collection of administrative data on a grant basis: public institution, offices of akims of the cities of district value, villages, settlements, rural districts.

The term of representation of the form intended for collection of administrative data on a grant basis: for public institutions it is established by administrators of the budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Business and identification number

Collection method: on paper and in electronic form

Budget type: ____________________

Unit of measure: thousands of tenges

Assets	Code of line	For the beginning of the accounting period	By the end of the reporting period
1	2	3	4
I. Current assets
Money and their equivalents	010
Short-term financial investments	011
Short-term receivables on the budget payments	012
Short-term receivables by calculations with the budget	013
Short-term receivables of buyers and customers	014
Short-term receivables by departmental calculations	015
Short-term remunerations to obtaining	016
Short-term receivables of workers and other advance holders	017
Short-term receivables on lease	018
Other short-term receivables	019
Inventories	020
The short-term advance payments issued	021
Other current assets	022
Short-term receivables by calculations with the budget for tax and non-tax revenues	023
Total current assets	100
II. Non-current assets
Long-term financial investments	110
Long-term receivables of buyers and customers	111
Long-term receivables on lease	112
Other long-term receivables	113
Fixed assets	114
Construction in progress and capital investments	115
Investment real estate	116
Biological assets	117
Intangible assets	118
The long-term financial investments considered on equity method	119
Other non-current assets	120
Total non-current assets	200
Balance
Obligations, net assets / capital	Code of line	For the beginning of the accounting period	By the end of the reporting period
1	2	3	4
III. Short-term obligations
Short-term financial liabilities	210
Short-term accounts payable on the budget payments	211
Short-term accounts payable on payments in the budget	212
Short-term accounts payable by calculations with the budget	213
Short-term accounts payable on other obligatory and voluntary payments	214
Short-term accounts payable to suppliers and contractors	215
Short-term accounts payable by departmental calculations	216
Short-term accounts payable to scholars	217
Short-term accounts payable before workers and other advance holders	218
Short-term remunerations to payment	219
Short-term accounts payable on lease	220
Other short-term accounts payable	221
Short-term estimative and warranty obligations	222
Other short-term obligations	223
Short-term accounts payable on tax and non-tax revenues in the budget	224
Total short-term obligations	300
IV. Long-term obligations
Long-term financial liabilities	310
Long-term accounts payable to suppliers and contractors	311
Long-term accounts payable on lease	312
Long-term accounts payable before the budget	313
Long-term estimative and warranty obligations	314
Other long-term obligations	315
Total long-term obligations	400
V. Net assets / capital
Financing of the capital investments at the expense of external loans and the connected grants	410
Reserves	411
Cumulative financial result	412
Total net assets / capital	500
Balance
Off-balance accounts
Leased assets	610
The inventories accepted on safe custody or paid for centralized supply	620
Forms of the strict reporting	630
Cancelled debt of insolvent debtors	640
Debt of pupils and students for not returned material values	650
The passing sports prizes and cups	660
Permits	670
Subjects of military equipment	680
Assets of cultural heritage	690
Name ______________________ ___________________________________	Address _______________________ ____________________________

______________________________________________________ phone

Address electronic почты_________________________________________

Contractor ____________________________________________________
               surname, name and middle name (in case of its availability) the signature, phone

The head or person replacing it
____________ ___________________________________________
  (signature) (surname, name, middle name (in case of its availability)

The chief accountant or person heading structural division
____________ ___________________________________________
  (signature) (surname, name, middle name (in case of its availability)

Locus sigilli "___" _______________ ____ years

Note: the explanation on filling of form is provided in Items 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, 36 and 37 Rules of creation and accounts presentation, according to appendix 7 to this order.

Appendix 2

to the Order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230

The form intended for collection of administrative data

The report on results of financial activities for the period which is coming to an end "___" with ________ 20 __ years

It is represented: to the administrator of the budget programs, authorized body on budget implementation

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: Single platform of Internet resources of www.gov.kz/memleket/entities/minfin state bodies

Name of administrative form: Report on results of financial activities

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): FO-2

Frequency: semi-annual, annual

Accounting period: "__" _________ __ year

The group of people, representing the form intended for collection of administrative data on a grant basis: public institution, offices of akims of the cities of district value, villages, settlements, rural districts.

The term of representation of the form intended for collection of administrative data on a grant basis: for public institutions it is established by administrators of the budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Business and identification number

Collection method: on paper and in electronic form

Budget type: ____________________

Unit of measure: thousands of tenges

Indicators	Code of line	Accounting period	Last period
1	2	3	4
Income from not exchange transactions, including:	010
Financing of the current activities	011
Financing of the capital investments	012
Income from receipt of loans	013
Income on transfers, including:	014
transfers to local government bodies	015
Subsidies	016
Income from the charitable help	017
Grants	018
Others	019
Income from tax revenues in the budget	020
Income from penalties, penalty fee and sanctions	020-1
Other non-tax receipts	020-2
Receipt of transfers in the budget	020-3
Income from exchange transactions	021
Income from asset management, including:	030
Remunerations	031
Other incomes from asset management	032
Other incomes	040
Income, all (amount of lines 010, 021, 030 and 040)	100
Expenses of public institution, including:	110
Compensation	111
Grants	112
Taxes and payments in the budget	113
Expenses on inventories	114
Traveling expenses	115
Utility costs	116
Lease payments	117
Content of non-current assets	118
Communication services	119
Asset depreciation	120
Asset impairment	121
Other operating expenses	122
Expenses on compulsory social medical insurance	123
Expenses on the budget payments, including:	130
Pensions and benefits	131
Subsidies	132
Target transfers	133
Transfers of general nature	134
Transfers to physical persons	135
Transfers to local government bodies	136
Other transfers and budget payments	137
Expenses on reduction of receipts in the budget	138
Management expenses assets, including:	140
Remunerations	141
Other expenses on asset management	142
Other expenses	150
Expenses according to control accounts of cash republican and local budgets	151
Expenses, all (amount of lines 110, 130, 138, 140, 150 and 151)	200
Share of net profits or losses on the investments considered on equity method	210
Disposal of non-current assets	220
Exchange difference	230
Others	240
Financial result of the accounting period (line 100 minus line 200 + / - 210, 220, 230 and 240)	300
Name ______________________ ___________________________________	Address _______________________ ____________________________

______________________________________________________ phone

Address electronic почты_________________________________________

Contractor ____________________________________________________
             surname, name and middle name (in case of its availability) the signature, phone

The head or person replacing it ____________ __________________
                              (signature) (surname, name, middle name (in case of its availability)

The chief accountant or person heading structural division
____________ ________________________________________________
   (signature) (surname, name, middle name (in case of its availability)

Locus sigilli "___" _______________ ____ years

Note: the explanation on filling of form is provided in Items 38, of 39, 40 and 41 Rules of creation and accounts presentation, according to appendix 7 to this order.

Appendix 3

to the Order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230

The form intended for collection of administrative data

The report on movement of money on accounts of public institution on sources of financing (direct method) for the period which is coming to an end "___" with ________ 20 __ years

It is represented: to the administrator of the budget programs, authorized body on budget implementation

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: Single platform of Internet resources of www.gov.kz/memleket/entities/minfin state bodies

Name of administrative form: The report on movement of money on accounts of public institution on sources of financing (direct method)

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): FO-3

Frequency: semi-annual, annual

Accounting period: "__" _________ __ year

The group of people, representing the form intended for collection of administrative data on a grant basis: public institution, offices of akims of the cities of district value, villages, settlements, rural districts.

The term of representation of the form intended for collection of administrative data on a grant basis: for public institutions it is established by administrators of the budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Business and identification number

Collection method: on paper and in electronic form

Budget type: ____________________

Unit of measure: thousands of tenges

Indicators	Code of line	Accounting period	Last period
1	2	3	4
I. Cash flow from operating activiies
Cash receipt, all (amount of lines 010, 017, 020, 030, 040, 050, 060, 070, 071)	100
Financing from the budget, including:	010
Current activities	011
Capital investments	012
At the expense of external loans and the connected grants	013
Transfers	014
Subsidies	015
Others	016
External loans and connected grants	017
On money from the charitable help	020
From sales of goods, works and services	030
The earned rewards	040
On money of temporary placement	050
Other receipts	060
On money of local self-government	070
On receipts in the budget, from them:	071
cash receipts in type of tax	071-1
cash receipts in the form of penalties, penalty fee and sanctions	071-2
receipt of transfers	071-3
Disposal of money, all (amount of the lines 110,120, 130, 140, 150, 160, 170, 180, 190, 191, 192)	200
Compensation	110
Pensions and benefits	120
Taxes and payments in the budget	130
To suppliers and contractors for goods and services	140
The advance payments issued for goods and services	150
Transfers, subsidies and other budget payments	160
Remunerations	170
Closing of plan assignments on adoption of obligations in the end of the year	180
Other payments	190
Expenses according to control accounts of cash republican and local budgets	191
Return of receipts of the budget	192
Net amount of money from operating activiies (line 100 - line 200)	300
II. Cash flow from investing activities
Cash receipt, all (amount of lines 310, 320, 330, 340, 350)	400
Realization of non-current assets	310
Realization of share of controlled and other subjects	320
Securities sale	330
Repayment of loans	340
Others	350
Disposal of money, all (amount of lines 410, 420, 430, 440, 450, 460)	500
Acquisition of non-current assets	410
Acquisition of share of controlled and other subjects	420
Acquisition of securities	430
Forming and replenishment of the authorized capital of subjects of the quasi-public sector	440
The issued loans	450
Others	460
Net amount of money from investing activities (line 400 – line 500)	600
III. Cash flow from financial activities
Cash receipt, all (amount of lines 610, 620)	700
Receipt of loans	610
Others	620
Disposal of money, all (amount of lines 710, 720)	800
Repayment of loans	710
Others	720
Net amount of money from financial activities (line 700 – line 800)	900
Increase +/-reduction of money (line 300 +/-line 600 +/-line 900)	910
Net exchange difference	911
Money at the beginning of the period	920
Money at the end of the period	930
Name ______________________ ___________________________________	Address _______________________ ____________________________

______________________________________________________ phone

Address electronic почты_________________________________________

Contractor ____________________________________________________
             surname, name and middle name (in case of its availability) the signature, phone

The head or person replacing it ____________ __________________
                              (signature) (surname, name, middle name (in case of its availability)

The chief accountant or person heading structural division
____________ ________________________________________________
   (signature) (surname, name, middle name (in case of its availability)

Locus sigilli "___" _______________ ____ years

Note: the explanation on filling of form is provided in Items 42, of 43, of 44, of 45, of 46, of 47, of 48, of 49, of 50, of 51, of 52, of 53, of 54, of 55, of 56, of 57, 58 and 59 Rules of creation and accounts presentation, according to appendix 7 to this order.

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