of June 4, 2026 No. 364
About introduction of amendments to the 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"
I ORDER:
1. Bring in the 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 of public finances, interaction of authorized state bodies and submission of information" the following changes:
in Rules of creation of the report according to the statistics public finances, interaction of the authorized state bodies and submission of information approved by the specified order:
state Item 18 in the following edition:
"18. The central authorized body on budget implementation creates performance reports of the republican budget, the local budget by means of the integrated digital system.";
appendices 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, 16 and 17 to this order.
2. To provide to department of methodology of budget process 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 day of its first official publication.
3. This order becomes effective since July 1, 2026, except for the paragraph of the fourth Item 1 of this order which becomes effective since July 12, 2026 and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2026 No. 364
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) |
SSF social pension funds |
Regional governing bodies of SG | ||||
|
Budget BA=GL1 |
Off-budget EA |
Column of consolidation CC |
Central government of CG | |||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
The transactions influencing the net value of assets: |
||||||
|
1. Income |
||||||
|
11. Taxes |
||||||
|
12. Fees/assignment on social needs |
||||||
|
13. Grants |
||||||
|
14. Other income |
||||||
|
2. Expenses |
||||||
continuation of the table
|
Sector of public administration | ||||
|
Local authorities of management LG |
Subjects of the quasi-public sector and other receivers of budgetary funds QG |
Consolidation column CT |
Sector of public administration GG=GL3 | |
|
1 |
8 |
9 |
10 |
11 |
|
The transactions influencing the net value of assets: |
||||
|
1. Income |
||||
|
11. Taxes |
||||
|
12. Fees/assignment on social needs |
||||
|
13. Grants |
||||
|
14. Other income |
||||
|
2. Expenses |
||||
continuation of the table
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
22. Use of goods and services |
||||||
|
23. Consumption of fixed capital |
||||||
|
24. Percent |
||||||
|
25. Subsidies |
||||||
|
26. Grants |
||||||
|
27. Social benefits |
||||||
|
28. Other expenses |
||||||
|
GOB Gross operational balance (1-2+23) |
||||||
|
NOB Net operational balance (1-2) |
||||||
|
Transactions with non-financial assets: |
||||||
|
31. Net/gross investments in non-financial assets |
||||||
|
311. Fixed assets |
||||||
|
312. Inventories of material current assets |
||||||
|
313. Values |
||||||
|
314. Not made assets |
||||||
|
2M. Total expenses (2+31) |
||||||
|
NLB. Net crediting (+) / Net borrowing (-) (1-2-31) or (1-2M) |
||||||
|
Transactions with financial assets and obligations (financing): |
||||||
|
32. Net acquisition of financial assets |
||||||
|
321. Internal debtors |
||||||
|
322. External debtors |
||||||
|
33. Net adoption of obligations |
||||||
|
331. Internal creditors |
||||||
|
332 External creditors |
||||||
|
NLBz General statistical discrepancy: NLB and financing (32-33-NLB) |
||||||
|
Help Articles: |
||||||
|
2g Expenses, except consumption of fixed capital (= 2-23) |
||||||
|
31g Gross investments in non-financial assets (= 31+23) |
||||||
|
NCB Net change of inventory of money (= 3202=3212+3222) |
||||||
|
PB Primary net crediting / borrowing (NLB+24) |
||||||
|
GB of Balance of public finances according to national determination |
continuation of the table
|
1 |
8 |
9 |
10 |
11 |
|
22. Use of goods and services |
||||
|
23. Consumption of fixed capital |
||||
|
24. Percent |
||||
|
25. Subsidies |
||||
|
26. Grants |
||||
|
27. Social benefits |
||||
|
28. Other expenses |
||||
|
GOB Gross operational balance (1-2+23) |
||||
|
NOB Net operational balance (1-2) |
||||
|
Transactions with non-financial assets: |
||||
|
31. Net/gross investments in non-financial assets |
||||
|
311. Fixed assets |
||||
|
312. Inventories of material current assets |
||||
|
313. Values |
||||
|
314. Not made assets |
||||
|
2M. Total expenses (2+31) |
||||
|
NLB. Net crediting (+) / Net borrowing (-) (1-2-31) or (1-2M) |
||||
|
Transactions with financial assets and obligations (financing): |
||||
|
32. Net acquisition of financial assets |
||||
|
321. Internal debtors |
||||
|
322. External debtors |
||||
|
33. Net adoption of obligations |
||||
|
331. Internal creditors |
||||
|
332 External creditors |
||||
|
NLBz General statistical discrepancy: NLB and financing (32-33-NLB) |
||||
|
Help Articles: |
||||
|
2g Expenses, except consumption of fixed capital (= 2-23) |
||||
|
31g Gross investments in non-financial assets (= 31+23) |
||||
|
NCB Net change of inventory of money (= 3202=3212+3222) |
||||
|
PB Primary net crediting / borrowing (NLB+24) |
||||
|
GB of Balance of public finances according to national determination |
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2026 No. 364
Appendix 3
to Rules of creation of the report according to the statistics public finances, interaction of authorized state bodies and submission of information
Report on sources and use of money
Index: ST2
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 |
|
Cash flows in connection with operating activiies |
||||||
|
C1. Cash receipts as a result of operating activiies |
||||||
|
C11. Taxes |
||||||
|
C12. Fees/assignment on social needs |
||||||
|
C13. Grants |
||||||
|
C14. Other receipts |
||||||
|
C2. Payments of money for carrying out operating activiies |
||||||
|
C21. Compensation of workers |
||||||
|
C22. Purchase of goods and service |
||||||
|
C24. Percent |
||||||
|
C25. Subsidies |
||||||
|
C26. Grants |
||||||
|
C27. Social benefits |
||||||
|
C28. Other payments |
||||||
|
CIO the Net cash inflow as a result of operating activiies |
||||||
|
Cash flows in connection with transactions with non-financial assets |
||||||
|
C31. Net cash outflow in connection with investments into non-financial assets |
||||||
|
C311. Fixed assets |
||||||
|
C312. Inventories of material current assets |
||||||
|
C313. Values |
||||||
|
C314. Not made assets |
||||||
|
C2M Cash flows in connection with expenses (2+31) |
||||||
|
CSD Surplus (+) / cash deficit(s) (1-2-31) |
||||||
|
Cash flows in connection with transactions with financial assets and obligations |
||||||
|
S32kh Net acquisition of financial assets, in addition to money |
||||||
|
S321kh Internal debtors |
||||||
|
S322kh External debtors |
||||||
|
C33 Net adoption of obligations |
||||||
|
C331 Internal creditors |
||||||
|
C332 External creditors |
||||||
|
NFB the Net cash inflow in connection with transactions on financing (33-32kh) |
||||||
|
NCB Net change in inventories of money (CSD+NFB=3202=3212+3222) |
||||||
|
CSDz General statistical discrepancy: CSD and financing (S32kh + NCB-C33-CSD |
||||||
|
Help Articles: |
||||||
|
CPB Primary surplus / cash deficit of CDS+24) |
||||||
|
GB of Balance of public finances according to national determination |
||||||
continuation of the table
|
Sector of public administration | ||||
|
Local authorities of management LG |
Subjects of the quasi-public sector and other receivers of budgetary funds QG |
Consolidation column CT |
Sector of public administration GG=GL3 | |
|
1 |
8 |
9 |
10 |
11 |
|
Cash flows in connection with operating activiies |
||||
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