ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of July 29, 2025 No. 571

About approval of Rules of creation and submission of the annual statement about execution of the republican budget

According to Item 5 of Article 122 of the Budget code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of creation and submission of the annual statement about execution of the republican budget.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective after ten calendar days from the date of its first official publication, except for Item 1, which becomes effective since July 1, 2026.

Approved by the Order of the Government of the Republic of Kazakhstan of July 29, 2025 No. 571

Rules of creation and submission of the annual statement about execution of the republican budget

Chapter 1. General provisions

1. These rules of creation and submission of the annual statement about execution of the republican budget (further – Rules) are developed according to Item 5 of Article 122 of the Budget code of the Republic of Kazakhstan (further – the Budget code) and determine procedure for creation and submission of the annual statement about execution of the republican budget for accounting financial year.

2. The annual statement about execution of the republican budget reflects all transactions on receipts and financing of expenses of the republican budget which are carried out for accounting financial year.

The annual statement about execution of the republican budget for accounting financial year reflects indicators of the approved, specified, corrected budgets.

The corrected budget considers change of indicators of the approved (specified) republican budget based on the orders of the Government of the Republic of Kazakhstan and other regulatory legal acts.

The variation, percentage of the amounts of execution of receipts of the budget and (or) the paid obligations according to republican budget programs for accounting financial year are estimated to the corrected budget, are reflected in the performance report of the republican budget for the corresponding financial year and the analytical report about execution of the republican budget.

3. The annual statement about execution of the republican budget is constituted by the central authorized body on budget implementation according to the Budget code and requirements established by these rules.

4. Forming of the annual statement about execution of the republican budget for accounting financial year is performed on the structure of the budget determined by the Budget code on cash basis, in thousands of tenges.

Chapter 2. Procedure for creation of the annual statement about execution of the republican budget for accounting financial year

Paragraph 1. Structure of the annual statement about execution of the republican budget for accounting financial year

5. The annual statement about execution of the republican budget for accounting financial year includes:

1) explanatory note;

2) the analytical report about execution of articles of the law on the republican budget for accounting financial year;

3) the performance report of the republican budget for the corresponding financial year representing data on execution of indicators of the republican budget according to appendices to the law on the republican budget;

4) the analytical report about execution of the republican budget for receipts, expenses constituted on the basis of results of monitoring, assessment of results;

5) the analytical report on receipts of the consolidated budget;

6) summary reports of subjects of the quasi-public sector and other receivers of budgetary funds;

7) annual consolidated financial statements about execution of the republican budget;

8) reports of administrators of the budget programs about results of monitoring of implementation of the functions of the central executive bodies transferred in competitive environment, the made decisions and measures;

9) reports of subjects of the quasi-public sector on use of the means of net income which remained after dividend payout (part of net income) in the republican budget;

10) results of assessment of results;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info