of May 28, 2025 No. 258
About approval of Rules of conducting the budget accounting
According to Item 3 of Article 117 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve enclosed:
1) Rules of conducting the budget accounting for 2025 financial year according to appendix 1 to this order;
2) Rules of conducting the budget accounting according to appendix 2 to this order.
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 after ten calendar days after day of its first official publication except for of the paragraph of third Item 1 of this order which becomes effective since January 1, 2026.
At the same time, the paragraph two of Item 1 of this order is effective till December 31, 2025 inclusive.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 258
1. These rules of conducting the budget accounting for 2025 financial year (further – Rules) are developed according to Item 3 of Article 117 the Budget code of the Republic of Kazakhstan (further – the Budget code) and determine procedure for conducting the budget accounting of execution republican and local budgets.
Authorized bodies on budget implementation, the State Treasury and offices of akims of the cities of district value, villages, settlements, rural districts (further – authorized bodies on budget implementation) perform conducting the budget accounting according to these rules.
The budget accounting – the ordered system of collection, registration and generalization of information in terms of money on transactions from the single treasurer account and accounts of public institutions, on cash basis, regulated by the budget legislation of the Republic of Kazakhstan.
The single treasurer account includes remaining balance of money of control accounts of cash.
The budget accounting represents the accounting of execution of budgets performed on cash basis in case of which transactions are reflected in accounts by method of double record according to the chart of accounts. Budget account is kept in national currency of the Republic of Kazakhstan.
The budget accounting covers all transactions on budget implementation connected with accomplishment of complex of actions for ensuring receipts in the budget to implementation of the budget programs (subprogrammes), deficit financing (use of budget surplus) and cash flow on control accounts of cash of the transactions intended for accounting connected with transfer of receipts in republican and local budgets and carrying out expenses from republican and local budgets and provides the characteristic of condition of the budget in the course of its execution.
Data of the budget accounting are basis of creation of budget reports on budget implementation.
The head of authorized body on budget implementation creates necessary conditions for the correct conducting the budget accounting, provides accomplishment by structural division on the budget accounting of authorized body on budget implementation of the requirements provided by these rules regarding procedure for conducting the budget accounting of budget implementation, registration and representation for accounting of documents and data.
2. The head of the structural unit on the budget accounting of authorized body on budget implementation in the work is guided by these rules.
3. The head of the structural unit on the budget accounting of authorized body on budget implementation exercises control and provides reflection on accounts of the budget accounting of all of the transactions performed by authorized body on budget implementation on budget implementation, creation of performance reports of budgets.
4. The head of the structural unit on the budget accounting of authorized body on budget implementation does not accept to execution and registration documents on the transactions contradicting the budget legislation of the Republic of Kazakhstan and breaking financial discipline.
5. When conducting the budget accounting the head of the structural unit on the budget accounting of authorized body on budget implementation determines service duties for employees of the relevant structural division by the budget accounting and provides control of their accomplishment.
6. The documents of the budget accounting provided by bodies of the State Treasury by means of electronic document management system according to the Law of the Republic of Kazakhstan "About the electronic document and the digital signature" (further – electronic document management) are created in electronic form by means of the Integrated information system of treasury, make sure the digital signature of bodies of the State Treasury and authorized bodies on budget implementation.
7. Source accounting documents submitted by bodies of the State Treasury according to Procedures of treasurer budget implementation and their cash servicing, determined by authorized body by budget implementation according to Item 8 of Article 101 of the Budget code are checked by authorized bodies on budget implementation for correctness of reflection of turnovers and remaining balance according to control accounts of cash of the relevant budgets then are accepted to execution and accounting.
8. For daily accounting of execution of local budgets, bodies of the State Treasury provide by means of electronic document management to local authorized bodies on budget implementation reports on form 5-34A "The report on remaining balance on control accounts of cash of paid services, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, subjects of the quasi-public sector, operators of financial support and public procurements" in the code according to the corresponding local budget.
9. Local authorized bodies on budget implementation perform reconciliation of turnovers in day in forms of the reporting 2-19, 5-20, 5-34, 5-34A, 5-52:
total amount of the line "Total" on the columns "Opening Balance", "Debit", "Credit", "Closing balance" of the report on forms 5-34, 5-34A in day shall be equal to the total amount of the lines "Opening Balance", "Closing balance", "Total" on the columns "Debit", "Credit" of the report on form 5-20 in day;
the difference amount between the amounts of the line "Income distribution" on the Debit column and the lines "Income distribution" on the Credit column of the report on form 5-20 in day shall be equal to the amount of line of the relevant budget of the column reflecting the amount of receipts in day in this budget, the report on form 2-19;
the amount of the line "Total" on the Closing balance column of the report on form 5-34 under the relevant budget equals to difference amount of the line "Total" on column of the relevant budget (receipt of the relevant budget since the beginning of year) the report on form 2-19 and the line "In total according to the Report" on the Expenses since the Beginning of Year column of the report on form 5-52 "The summary report on expenses";
the amount of the line "Total" on the Opening balance column of the report on form 5-34 in day shall correspond to the amount of the line "Total" on the Closing balance column of the report on form 5-34 of the previous operational day.
10. Account of transactions on execution of budgets is kept in the following accounting registers:
the book "Magazine-main" in form, according to appendix 1 to these rules;
the memorial order on the single treasurer account on form, according to appendix 2 to these rules;
the memorial order in form, according to appendix 3 to these rules;
disaggregation on accounts on form, according to appendix 4 to these rules (it is intended for accounting of control accounts of cash of paid services, the charitable help, temporary placement of money, target financing, rekonvertation of the external loan or the connected grant, National fund of the Republic of Kazakhstan (further – National fund), Fund of compensation by the victim, Fund of support of infrastructure of education, the account of local executive body on support of infrastructure of education, Fund of social medical insurance, Special state fund, the central and (or) local authorized bodies of the respective sphere, state members of the Eurasian Economic Union, subjects of the quasi-public sector, operators of financial support, public procurements, subjects of the quasi-public sector on realization of pilot project, the autonomous organizations of education, budget credits, the single operator in the sphere of public procurements, accounts of the amounts before examination, the account of remuneration on remaining balance of the money which is on the single treasurer account;
disaggregation of the amounts of deposits (deposits) placed from the single treasurer account on form, according to appendix 5 to these rules;
disaggregation of the placed deposit amounts from local budgets in form, according to appendix 6 to these rules;
disaggregation on receipts and expenses of the budget for form, according to appendix 7 to these rules;
balance of the State Treasury in No. form 1, according to appendix 8 to these rules;
balance of execution of the local budget in form No. 1-M, according to appendix 9 to these rules;
the report on movement of money on the Single treasurer account on No. form 2, according to appendix 10 to these rules;
the report on the state and guaranteed by the state debt, debt on guarantees of the state on No. form 3, according to appendix 11 to these rules;
the report on external loans and the connected grants on No. form 4, according to appendix 12 to these rules;
information on expenditure of reserve of the Government of the Republic of Kazakhstan and local executive bodies on form, according to appendix 13 to these rules;
data on account balances for accounting of the amounts of letters of credit of public institutions in form, according to appendix 14 to these rules;
the report on closing of operational day on accounts in foreign currency in No. form 5, according to appendix 15 to these rules;
the report on movement of money of the local budget on form No. 2-M, according to appendix 16 to these rules;
disaggregation on accounts in foreign currency in form, according to appendix 17 to these rules;
the report on closing of operational day in the integrated information system of treasury in form, according to appendix 18 to these rules;
information on expenditure of means of external loans and the connected grants within investment projects in form, according to appendix 19 to these rules;
the reference on temporarily spare budget money (deposits) placed in National Bank of the Republic of Kazakhstan (further – National Bank), banks of the second level and (or) the National operator of mail from the Single treasurer account on form, according to appendix 20 to these rules;
information on the loans granted from the budget for form according to appendix 21 to these rules.
11. Source documents for accounting of execution republican and local budgets for the State Treasury are reports of structural divisions according to appendices 11, 12,of 13, 14, 15 and 18 to these rules.
The source documents accepted to accounting are processed by memorial orders on all transactions in day within 2 (two) working days from the date of obtaining, signed by the head of the structural unit on the budget accounting of authorized body on budget implementation. Accounting according to external loans is performed in process of making of transactions.
Entries in source documents shall be made only by such writing means which ensure safety of records in them for a long time.
Memorial orders before entry in accounting registers – are numbered from number one in consecutive procedure for every month separately.
Disaggregations are created daily except for disaggregations of the placed deposit amounts which is created after making of transactions on placement of money in deposits (deposits) or to return of the main deposit amount (deposits), and are appendices to memorial orders.
12. In the book "Magazine-main" chronological and systematic records on sub-accounts of the budget accounting of execution of budgets unite.
When opening the book for new financial year on the first line the amounts of remaining balance on sub-accounts for the expired year register. The amounts of balance sheet asset register in the debit, and the liability amounts – on credit the corresponding sub-accounts of the book.
Remaining balance for the beginning of year on separate sub-accounts shall correspond to entries for the beginning of year in registers of analytics.
Records in the book "Magazine-main" are made based on the memorial order and documents attached to it which are the basis for its filling.
In the book "Magazine-main" is counted general result of turnovers in month and debit or credit balances for the beginning of the next month are removed on all sub-accounts.
Based on the amounts of remaining balance on the sub-accounts removed in the book "Magazine-main" the balance as of July 1 of the current year and for January 1 of the year following for reporting which is signed by the head of authorized body on budget implementation and the head of the structural unit on the budget accounting of authorized body on budget implementation is made.
Registers of accounting the forthcoming year are prepared no later than December 31 of the current financial year.
The balance of the State Treasury reflects remaining balance of money in the single treasurer account, control accounts of cash republican and local budgets, on the account of external loans, in control accounts of cash of paid services, charitable help, temporary placement of money, target financing, rekonvertation of the external loan or connected grant, National fund, Fund of compensation by the victim, Fund of support of infrastructure of education, the account of local executive body on support of infrastructure of education, Fund of social medical insurance, Special state fund, the central and (or) local authorized bodies of the respective sphere, state members of the Eurasian Economic Union, subjects of the quasi-public sector, operators of financial support, public procurements, subjects of the quasi-public sector on realization of pilot project, the autonomous organizations of education, budget credits, the single operator in the sphere of public procurements, on accounts in foreign currency, on accounts of the amounts before examination, on the account of remuneration on remaining balance of the money which is on the single treasurer account, on the account on money in calculations on shortages of local budgets, on placement in deposits (deposits) of National Bank, the National operator of mail and (or) banks of the second level.
The balance of execution of local budgets reflects remaining balance of money on control accounts of cash of the corresponding local budgets, in the corresponding control accounts of cash of paid services, charitable help, temporary placement of money, subjects of the quasi-public sector, operators of financial support, public procurements, local authorized bodies of the respective sphere and on accounts on shortages of local budgets, on placement in deposits (deposits) of National Bank, on the account on external loans.
Before creation of balance the reconciliation of turnovers and remaining balance on analytical accounts with turnovers and account balances of synthetic accounting is made.
In the report on movement of money on the single treasurer account on No. form 2, remaining balance of money for the beginning of year and the end of the accounting period, with reflection of receipts and disposals of money during the accounting period is shown.
13. Error correction, the accounting registers found in records for the current financial year, is made in the following procedure:
the found error for the accounting period until representation of balance which is not requiring change of the memorial order improves by deletion by thin line of the wrong amounts and the text so that it was possible to read crossed out, and texts over crossed out the new correct amounts and the text. Each correction is confirmed by signatures of responsible persons with indication of date of correction;
the found wrong record until representation of balance caused by mistake in the memorial order improves the additional memorial order. Errors when they are found in records of accounting for that accounting period for which the balance is already provided are similarly corrected.
14. Upon termination of financial year, before creation of balance in registers of accounting results of turnovers on sub-accounts miscalculate and verified.
15. After each month under report all memorial orders together with the documents relating to them are stitched in chronological procedure. In case of the insignificant number of sheets the broshyurovka is allowed in one folder.
On cover it is specified: the name of authorized body on budget implementation, the name and sequence number of the folder (case), the accounting period – year and month, initial and last numbers of memorial orders, the number of sheets in case.
16. Safety of source documents, accounting registers, reports on execution of budgets, registration and transfer them in archive are provided by the head of the structural unit on the budget accounting of authorized body on budget implementation.
Documents and registers for the current financial year are stored separately from documents for last years.
Storage of source documents, registers of accounting on paper and electronic media, reports on execution of budgets, programs of electronic processing of accounting data, calculations to them, other documents, and also their delivery in archive is performed in the procedure established by the Law of the Republic of Kazakhstan "About National Archive Fund and archives".
17. The chart of accounts according to appendix 22 to these rules is applied to accounting of transactions on execution of budgets by authorized bodies for budget implementation.
18. Correspondence of accounts on transactions of execution republican and local budgets is provided by appendices 23 and 24 to these rules.
19. On account 1 "Money" movement of money in national and foreign currency is considered.
Account 1 is subdivided into sub-accounts:
100 "The single treasurer account";
110 "Money in calculations";
120 "Correspondent accounts by types of foreign currencies".
20. On sub-account 100 "Single treasurer account" transactions on movement of money on the Single treasurer account opened for the State Treasury in National Bank in national currency for centralized implementation of translated transactions and conducting their accounting are considered.
In case of receipt of money for the single treasurer account debit entry of sub-account 600 and to sub-account 100 credit is made.
Write-off of money from the single treasurer account is reflected on the debit of sub-account 100 and the credit of sub-account 500.
21. On sub-account 110 "Money in calculations" the amounts of shortage of money in national currency on the single treasurer account are considered.
The determined sum of shortage of money is reflected in the single treasurer account on the debit of sub-account 100 and the credit of sub-account 110.
Compensation of the amount of shortage of money is reflected in the single treasurer account on the debit of sub-account 110 and the credit of sub-account 100.
22. On sub-account 120 "Correspondent accounts by types of foreign currencies" movement of money in foreign currency on the correspondent accounts opened to the State Treasury in National Bank is considered.
The recognition of transactions on receipt and expenditure of foreign currency is made based on statements of National Bank.
In case of receipt of foreign currency on correspondent account debit entry of sub-accounts 400, of 410, of 420, of 430, 440 and to the credit of sub-account 120 is made.
Transfer of foreign currency from correspondent account is reflected on the debit of sub-account 120 and the credit of sub-accounts 400, of 410, of 420, of 430, 440.
23. On account 2 "The means placed in National Bank of the Republic of Kazakhstan" are considered temporarily spare budget money republican and local budgets, placed in deposits (deposits) in National Bank.
Account 2 is subdivided into sub-accounts:
210 "Deposits (deposits) in National Bank of the Republic of Kazakhstan, the National operator of mail and (or) banks of the second level placed from the single treasurer account";
220 "Deposits (deposits) in National Bank of the Republic of Kazakhstan placed from the control account of cash of the local budget".
24. On sub-account 210 "Deposits (deposits) in National Bank of the Republic of Kazakhstan, the National operator of mail and (or) banks of the second level placed from the single treasurer account" are considered temporarily spare budget money placed by the State Treasury in deposits (deposits) in National Bank, banks of the second level and (or) the National operator of mail.
Placement of money in deposits (deposits) in National Bank, the National operator of mail and (or) banks of the second level from the single treasurer account is reflected on the debit of sub-account 100 "Single treasurer account" and the credit of sub-account 210.
25. On sub-account 220 "Deposits (deposits) in National Bank of the Republic of Kazakhstan placed from the control account of cash of local budgets" are considered temporarily spare budget money of local budgets placed by the State Treasury in deposits (deposits) in National Bank.
Transfer of funds from the single treasurer account in deposits (deposits) in National Bank from the control account of cash of local budgets is reflected on the debit of sub-account 100 "Single treasurer account" and the credit of sub-account 220.
26. On account 3 "Control accounts of cash and other accounts in national currency" movement of money in national currency is considered: on the control account of cash of the republican budget and local budgets, on accounts on external loans, control accounts of cash of paid services, the charitable help, temporary placement of money, National fund, Fund of compensation by the victim, Fund of support of infrastructure of education, the account of local executive body on support of infrastructure of education, Fund of social medical insurance, Special state fund, the central and (or) local authorized bodies of the respective sphere, target financing, rekonvertation of the external loan or the connected grant, state members of the Eurasian Economic Union, subjects of the quasi-public sector, operators of financial support, public procurements, subjects of the quasi-public sector on realization of pilot project, the autonomous organizations of education, budget credits, the single operator in the sphere of public procurements, on accounts of the amounts before examination, on the account of remuneration on remaining balance of the money which is on the single treasurer account and also the attracted money of local budgets for placement in deposits (deposits) of National Bank is considered.
Account 3 is subdivided into sub-accounts:
300 "The control account of cash of the republican budget";
301 "The control account of cash of the local budget";
302 "Account on external loans";
303 "The control account of cash of state members of the Eurasian Economic Union";
304 "The control account of cash of subjects of the quasi-public sector of the republican budget";
305 "The control account of cash of subjects of the quasi-public sector of the local budget";
307 "The control account of cash of rekonvertation of the external loan or connected grant";
308 "The control account of cash of public procurements";
309 "The control account of cash of Fund of social medical insurance";
310 "The control account of cash of paid services of the republican budget";
311 "The control account of cash of paid services of the local budget";
320 "The control account of cash of the charitable help of the republican budget";
321 "The control account of cash of the charitable help of the local budget";
330 "The control account of cash of temporary placement of money of the republican budget";
331 "The control account of cash of temporary placement of money of the local budget";
340 "The control account of cash of National fund";
350 "The control account of cash of target financing";
360 of "Accounts of the amounts before examination";
370 "The control account of cash of Fund of compensation by the victim";
371 of "Accounts of remuneration on remaining balance of the money which is on the single treasurer account";
372 "The control account of cash of operators of financial support";
373 "The control account of cash of non-state loans";
374 "The control account of cash of servicing in national currency";
375 "The control account of cash of Fund of support of infrastructure of education";
376 "Account of local executive body on support of infrastructure of education";
377 "The control account of cash of subjects of the quasi-public sector on realization of pilot project"
378 "The control account of cash of Special state fund";
379 "The control account of cash of local authorized body of the respective sphere";
380 "The account for attraction of financial resources from the control account of cash of the local budget";
381 of "The control account of cash of the central authorized body of the respective sphere";
382 of "The control account of cash of the external loan of the city of republican value with special status";
383 of "The control account of cash of the autonomous organizations of education";
384 of "The control account of cash of budget credits";
385 of "The control account of cash of the Single operator in the sphere of public procurements"
390 "Combined acquisition account".
27. On sub-account 300 "The control account of cash of the republican budget" movement of money on the control account of cash of the republican budget opened for the central authorized body on budget implementation is considered.
Revenues to the control account of cash of the republican budget are reflected on the debit of sub-account 300 and the credit of sub-account 390.
The amounts of unallotted receipts are reflected in the control account of cash of the republican budget for the debit of sub-account 300 and the credit of sub-account 360.
Recovery of cash expenses on the control account of cash of the republican budget is reflected on the debit of sub-account 300 and the credit of sub-account 500.
The expenses made from the control account of cash of the republican budget are reflected on the debit 500 and to the credit of sub-account 300.
28. On sub-account 301 "The control account of cash of the local budget" movement of money on the control account of cash of the local budget, open for local authorized bodies on budget implementation is considered.
Revenues to the control account of cash of the local budget are reflected on the debit of sub-account 301 and the credit 600. Returns from the budget of excessively (mistakenly) arrived amounts are reflected on the debit of sub-account 600 and the credit of sub-account 301.
Recovery of cash expenses on the control account of cash of the local budget is reflected on the debit of sub-account 301 and the credit of sub-account 500.
The expenses made from the control account of cash of the local budget are reflected on the debit 500 and to the credit of sub-account 301.
29. On sub-account 302 "The account on external loans" movement of money on the account on external loans is considered.
Receipt of money for the account on external loans is reflected on the debit of sub-account 302 and the credit of sub-account 610.
The expenditure of funds of loan from the account on external loans is reflected on the debit of sub-account 510 and the credit of sub-account 302.
30. On sub-account 303 "The control account of cash of state members of the Eurasian Economic Union" movement of money on the control account of cash of state members of the Eurasian Economic Union is considered.
Receipt of money for the control account of cash of state members of the Eurasian Economic Union is reflected on the debit of sub-account 303 and the credit of sub-account 390.
Transfer from the control account of cash of state members of the Eurasian Economic Union of the amounts of receipts are reflected on the debit of sub-account 500 and the credit of sub-account 303.
31. On sub-account 304 "The control account of cash of subjects of the quasi-public sector of the republican budget" movement of money on the control account of cash of subjects of the quasi-public sector of the republican budget is considered.
Receipt of money for the control account of cash of subjects of the quasi-public sector is reflected on the debit of sub-account 304 and the credit of sub-account 600.
The expenditure of money from the control account of cash of subjects of the quasi-public sector is reflected on the debit of sub-account 500 and the credit of sub-account 304.
32. On sub-account 305 "The control account of cash of subjects of the quasi-public sector of the local budget" movement of money on accounts of subjects of the quasi-public sector of the local budget is considered.
Receipt of money for the control account of cash of subjects of the quasi-public sector is reflected on the debit of sub-account 305 and the credit of sub-account 600.
The expenditure of money from the control account of cash of subjects of the quasi-public sector is reflected on the debit of sub-account 500 and the credit of sub-account 305.
33. On sub-account 307 "Control account of cash of rekonvertation of the external loan or the connected grant" movement of money on the control account of cash of rekonvertation of the external loan or the connected grant of public institutions is considered.
Receipt of money for the control account of cash of rekonvertation of the external loan or the connected grant is reflected on the debit of sub-account 307 and the credit of sub-account 600.
The expenditure of money from the control account of cash of rekonvertation of the external loan or the connected grant is reflected on the debit 500 and to the credit of sub-account 307.
34. On sub-account 308 "The control account of cash of public procurements" movement of money on accounts of public procurements is considered.
Receipt of money for accounts of public procurements is reflected on the debit of sub-account 308 and the credit of sub-account 600.
The expenditure of money from the control account of cash of public procurements is reflected on the debit of sub-account 500 and the credit of sub-account 308.
35. On sub-account 309 "The control account of cash of Fund of social medical insurance" movement of money on the control account of cash of Fund of social medical insurance is considered.
Receipt of money for the control account of cash of Fund of social medical insurance is reflected on the debit of sub-account 309 and the credit of sub-account 600.
Expenditure of money from the control account of cash of Fund of social medical insurance is reflected on the debit of sub-account 500 and the credit of sub-account 309.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.