ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 26, 2025 No. 252

About approval of Rules of creation of the report according to the statistics public finances, interaction of authorized state bodies and submission of information

According to Article 135 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of creation of the report according to the statistics of public finances, interaction of authorized state bodies and submission of information.

2. To provide to department of the budget legislation 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 since January 1, 2026 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 26, 2025 No. 252

Rules of creation of the report according to the statistics public finances, interaction of authorized state bodies and submission of information

Chapter 1. General provisions

1. These rules of creation of the report according to the statistics of public finances, interaction of authorized state bodies and submission of information (further – Rules) are developed according to Article 135 of the Budget code of the Republic of Kazakhstan (further – the Budget code) and determine procedure for creation of the report according to the statistics of public finances, interaction of authorized state bodies and provision of information and is constituted by the central authorized body on budget implementation.

These Rules are developed according to the Management according to the statistics of public finances of 2014 and annual methodical recommendations of the International Monetary Fund.

2. The report according to the statistics public finances – the document containing data on condition of public finances for application in the budget process for the purpose of acceptance of executive, management decisions and in the analytical purposes including the international comparisons.

3. The report according to the statistics of public finances is constituted by the sector of public administration, public sector and the corresponding splits which are determined on the basis of the qualifiers developed according to the legislation of the Republic of Kazakhstan in the field of the state statistics and on the basis of the commonly accepted international standards according to Article 135 of the Budget code.

Chapter 2. Institutional scope of the reporting according to the statistics public finances

4. The report according to the statistics of public finances is constituted by the central authorized body on budget implementation on basis:

1) performance reports consolidated, republican and the local budgets created according to Articles 120 and 121 of the Budget code;

2) annual consolidated financial statements about execution republican and local budgets, created according to Articles 133 and 134 of the Budget code;

3) the annual statement about forming and use of the National fund of the Republic of Kazakhstan created according to Article 64 of the Budget code;

4) performance reports of development plans and actions plans of subjects of the quasi-public sector, and also additional data and other information specified in the register of state-owned property according to the legislation of the Republic of Kazakhstan on state-owned property and in depositary of the financial reporting according to the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting.

Chapter 3. Order of interaction of authorized state bodies and submission of information

5. The State Treasury provides in the central authorized body on budget implementation the performance report of plans of receipts and expenses of money from sales of goods (works, services) by the public institutions containing at the expense of the republican budget and local budgets, arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland on republican and to local budgets according to Rules of creation and submission of budget reports determined to the central authorized bodies on budget implementation according to Article 118 of the Budget code (further – Rules of creation and submission of budget reports).

6. The State Treasury provides in the central authorized body on budget implementation consolidated financial statements according to the republican and local budget according to Rules of creation of annual consolidated financial statements by administrators of the budget programs and local authorized bodies on budget implementation according to Article 134 of the Budget code.

7. The State Treasury provides in the central authorized body on budget implementation the report on receipts and use of National fund of the Republic of Kazakhstan according to Rules of creation and submission of budget reports, and No. 402 "About national fund of the Republic of Kazakhstan" is verified by the central authorized body on budget implementation with the annual statement about forming and use of National fund of the Republic of Kazakhstan according to the Presidential decree of the Republic of Kazakhstan of August 23, 2000.

8. The corresponding administrators of republican budget programs provide in the central authorized body on budget implementation receipt and disbursement statements of the State Social Insurance Fund, about receipts and expenses of Fund of social medical insurance according to Rules of creation and submission of budget reports.

The central authorized body on budget implementation verifies the data on the State Social Insurance Fund, Fund of social medical insurance with the audited otchetnost posted on their official sites.

9. The authorized body on state-owned property represents to the central authorized body on budget implementation performance reports of development plans or actions plans of subjects of the quasi-public sector according to the data specified in the register of state-owned property.

10. Authorized body on state-owned property provides in the central authorized body on budget implementation the receipt and disbursement statement of Special state fund according to Rules of creation and submission of budget reports.

11. The central authorized body on budget implementation as which collection enters processing and submission of the statistical reporting under the state and guaranteed by the state borrowing and debt, represents to guarantees of the state data on the tables "Debt Obligations on Nominal/market Value", "Balance of Assets and Liabilities" and "Line Items on Inventories of Financial Assets and Obligations by Sectors of Partners" regarding debt obligations.

12. The central authorized body on budget implementation, coordination and methodological management in the field of accounting and the reporting under National fund of the Republic of Kazakhstan and interaction concerning the financial sector represents data on the budget credits issued from the republican budget for the tables "Transactions with Assets and Liabilities", "Holding Profit and Losses on Assets and Liabilities", "Balance of Assets and Liabilities", "Transactions with Financial Assets and Obligations by Sectors of Partners", "Line Items on Inventories of Financial Assets and Obligations by Sectors of Partners" by partners to functions and which tasks enters repayments of budget credits.

13. The central authorized body on budget implementation as which data presentation on Fund of compensation by the victim enters submits the report on receipts and use of Fund of compensation by the victim and the carried-out compensation payments who was injured according to Rules of creation and submission of budget reports.

Chapter 4. Procedure for creation of the report according to the statistics public finances

14. The central representative body for budget implementation annually submits the report according to the statistics of public finances in the International Monetary Fund.

15. The central representative according to the statistics of public finances fills with body for budget implementation when forming the annual report excel statistical tables which provide in the automated mode interrelation between the basic data created according to the budget accounting and the reporting.

16. The central authorized body on budget implementation creates annually the report according to the statistics of public finances on the basis of the working tables reflecting all financial transactions.

17. Each code of budget classification of receipts and expenses is coded according to code according to the Management according to the statistics of public finances of 2014.

18. The central authorized body on budget implementation creates performance reports of the budget of the republican, local budget by means of the integrated information system.

19. For the direction in the International Monetary Fund of the report according to the statistics of public finances the central representative fills in with body for budget implementation the annual questionnaire the report on statistics of public finances, according to appendix 1 to these rules which reflects information on originators, scope and accounting methods of the provided data.

20. The annual accounts according to the statistics of public finances in annual basis include the following summary reports and the disaggregated tables:

the operations statement in the ST1 form according to appendix 2 to these rules (further – the ST1) form;

the report on sources and use of money on the ST2 form according to appendix 3 to these rules (further – the ST2) form;

the summary report on flows and inventories in the ST3 form according to appendix 4 to these rules;

the report on general changes of net value of assets on the ST4 form according to appendix 5 to these rules;

income in the T1 form according to appendix 6 to these rules;

expenses in the T2 form according to appendix 7 to these rules (further – the T2) form;

transactions with assets and liabilities in the T3 form according to appendix 8 to these rules (further – the T3) form;

holding profit and losses on assets and liabilities in the T4 form according to appendix 9 to these rules (further – the T4) form;

other changes in amount of assets and liabilities in the T5 form according to appendix 10 to these rules (further – the T5) form;

balance of assets and liabilities in the T6 form according to appendix 11 to these rules;

debt obligations on nominal/market value in the T6A form according to appendix 12 to these rules;

debt obligations at nominal cost in the T6B form according to appendix 13 to these rules;

expenses on functions of state bodies (Classification of functions of state bodies) in the T7 form according to appendix 14 to these rules (further – the T7) form;

transactions with financial assets and obligations by sectors of partners in the T8A form according to appendix 15 to these rules (further – the T8A form);

line items on inventories of financial assets and obligations by sectors of partners in the T8B form according to appendix 16 to these rules;

cumulative other economic flows of assets and liabilities in the T9 form according to appendix 17 to these rules (further – the T9) form.

21. The quarterly reporting according to the statistics of public finances includes the ST1 form and the disaggregated tables:

in the T1 form;

in the T2 form;

in the T3 form.

22. In the ST1 form in case of the correct reflection of data in summary tables on the line "General Statistical Discrepancy" data shall equal to zero according to all graphs of the sector of public administration.

23. Consolidation of data of the republican budget with data on National fund, expenses of the republican budget with the income for the local budget, expenses of the republican, local budget with the income of subjects of the quasi-public sector, the income of the republican budget with expenses of local budgets for certain line items is carried out, in case of allocation of transfers from the republican budget to the State Social Insurance Fund, Fund of social medical insurance.

24. Consolidation eliminates the double account as the flow or line item on inventories of one unit unites in pairs with the corresponding flow or line item on the inventories reflected in accounting of other unit and both flows or line items as a result are cancelled, consolidation of expenses of the republican budget with the income of local budgets in the KRD-1 form according to appendix 18 to these rules.

25. If calculations on the basis of the consolidated and unconsolidated data result in different results of the balancing Articles, it shows that in accounting data there are mistakes.

26. Reports are checked for correctness of digital values on vertical and horizontal in the lines and columns. In case of the available discrepancies of digital values or "chek!" it is necessary to check them in the form reflected in vertical check and to carry out the corresponding balancing in the T7 form.

27. For determination of each mistake formulas on consolidation and components are used.

28. When filling data it is necessary to consider feature of expenses on credit losses which belong to reserves, and are not considered in the report according to the statistics of public finances.

29. The amount of revaluation is subtracted from book value and is shown separately by code 42 "Holding profit / loss". For the correct reflection of the amount of revaluation, in basic data changes at book value during the accounting period shall be specified.

30. The total sum in the T7 form is equal to the amount in the T2 and T3 forms.

31. Total sums under the article "Net Acquisition of Financial Assets" of the T3 form it shall be equal to the T8A form.

32. The total sum of the T9 form is equal to the amount of results of the T4 and T5 forms.

Chapter 5. Procedure for submission of the report according to the statistics public finances, including in the International Monetary Fund

33. The report is intended for submission of quarterly and annual data according to the statistics of public finances for inclusion in the statistical collection of the International Monetary Fund and at the same time in the database – online.

34. As a part of the annual reporting metadata, including the description of institutional scope of statistics of public finances, the applied accounting methods, cost assessment and other explanations of reporting data are represented.

35. The central representative for budget implementation represents quarterly and annually the report according to the statistics of public finances to statistical department of the International Monetary Fund.

36. The central authorized body on budget implementation provides the publication of the report according to the statistics of public finances of the Republic of Kazakhstan according to Item 7 of Article 40 of the Budget code.

Appendix 1

to Rules of creation of the report according to the statistics public finances, interaction of authorized state bodies and submission of information

The annual questionnaire of the report on statistics of public finances

Country name:

Country code:

Year:

Year comes to an end (month):

Year comes to an end (day):

Currency:

Name of currency:

Scale:

The organization constituting the reporting:

Surname Name Sender's Middle Name:

E-mail address of the sender:

Surname Name Middle Name of the Replacement Contact Person:

E-mail address of mail of replacement person:

Date of submission of the reporting:

Specify "NA" if "there are no data"; specify "NP" if "is not applicable"	Budget units of the central Government	Off-budget units of the central Government	Central Government	Social pension funds	Regional governing bodies	Local authorities of management	Subjects of the quasi-public sector	Sector of public administration	For reference: Central Government
Nature of data and practice of accounting	BCG	EBG	CG	SSG	RG	LG	QG	GG	CG01
1	2	3	4	5	6	7	8	9	10
Nature of data
Basis of recognition: income
Basis of recognition: expenses
Basis of recognition: investments into non-financial assets
Basis of recognition: financial transactions
Investments into non-financial assets
Cost assessment of non-financial assets
Cost assessment of financial assets
Cost assessment of obligations

Appendix 2

to Rules of creation of the report according to the statistics public finances, interaction of authorized state bodies and submission of information

Operations statement

Index: ST1

Unit of measure: one billion tenges

	Sector of public administration
	The central government (except social pension funds)				Social pension funds SSF	Regional governing bodies SG
	Budget BA=GL1	Out of budget EA	Consolidation column CC	Central government CG
1	2	3	4	5	6	7
The transactions influencing the net value of assets:
1. Income
11. Taxes

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