ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 16, 2026 No. 403

About introduction of amendments to the order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 229 "About approval of Rules of creation of annual consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation"

I ORDER:

1. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 229 "About approval of Rules of creation of annual consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation" the following changes:

in Rules of creation of annual consolidated financial statements by administrators of the budget programs and local authorized bodies on budget implementation approved by the specified order:

7) of Item 3 to state the subitem in the following edition:

"7) the consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value are the consolidated financial statements of the budget of the capital, the regional budget, budgets of the cities of republican value provided as the financial reporting of the single organization according to Item 3 of Article 134 of the Budget code;";

state in the following edition:

"9. Address part of the title page to forms of administrative data is filled in the following procedure:

name of form;

"Index" is specified form of consolidated financial statements (further - KFO) (short alphanumeric expression the name of form);

"Frequency" - is specified KFO period;

accounting period;

Business - identification number;

"The collection method" - KFO is represented on paper and in electronic form;

"The budget type" - is specified budget type;

"Unit of measure" - thousands of tenges.

10. The consolidated financial statements administrators of republican budget programs, local authorized bodies on budget implementation of the capital, area, city of republican value, the budget of the area (the city of regional value) and district (the cities of regional value) the budget are submitted in full forms in electronic form by means of information system (further - IS) authorized body on budget implementation. Date of submission of the report date of its transfer through TsS is considered.

Administrators of republican budget programs and local authorized bodies represent semi-annual and annual consolidated financial statements to the State Treasury, to the terms established by the State Treasury. The term of annual consolidated financial statements of administrators of republican and local budget programs, is established no later than February 8 of the year following accounting financial year, and for local authorized bodies – no later than the March 13 following accounting financial year.

The consolidated financial statements administrators of local budget programs are submitted in electronic form by means of TsS in full of forms.";

in Item 11:

the third and fourth to state parts in the following edition:

"The State Treasury performs acceptance and verification of consolidated financial statements from administrators of republican budget programs and local authorized bodies on budget implementation of the capital, area, city of republican value according to these rules.

Local authorized bodies on budget implementation of the capital, area, city of republican value perform acceptance and verification of consolidated financial statements from administrators of local budget programs and local authorized bodies on budget implementation of the area (the city of regional value) according to these rules.";

the ninth to state part in the following edition:

"The State Treasury based on consolidated financial statements of administrators of republican budget programs constitutes consolidated financial statements about execution of the republican budget, based on consolidated financial statements of local authorized bodies of the capital, areas, the cities of republican value on budget implementation of area – consolidated financial statements according to local budgets.";

the fourth Item 12 to state part in the following edition:

"The copy of the order on the right of provision of the first and second signatures in the reporting, except for administrators of the budget programs representing the reporting through digital system is attached to the financial reporting.";

state Item 20 in the following edition:

"20. The annual consolidated financial statements of administrators of budget programs are placed on the Internet – the portal according to the order of the acting minister of culture and information of the Republic of Kazakhstan of April 18, 2025 No. 176-HK "About approval of Rules of placement of information and public discussion of passports of budget programs (reports on implementation of passports of budget programs) on the Internet portal of open budgets" (it is registered in the Register of state registration of regulatory legal acts at No. 36007).

The annual consolidated financial statements about execution of republican and local budgets are subject for publication according to Article 40 of the Budget code of the Republic of Kazakhstan no later than September 1 of the following after accounting financial year.";

to state heading of Chapter 5 in the following edition:

"Chapter 5. Procedure for forming of annual consolidated financial statements about budget implementation of the capital, areas, cities of republican value";

to state heading of paragraph 1 in the following edition:

"Paragraph 1. Procedure for creation of annual consolidated financial statements about budget implementation of the capital, areas, cities of republican value";

state Item 44 in the following edition:

"44. The annual consolidated financial statements about budget implementation of the capital, areas, budgets of the cities of republican value, are constituted by authorized body on execution of the local budget based on the financial reporting on receipts of the budget of structural division of authorized body for execution of the local budget, consolidated financial statements about budget implementation and administrators of local budget programs.";

46, 47 and 48 to state Items in the following edition:

"46. The annual consolidated financial statements about budget implementation of the capital, areas, budgets of the cities of republican value are created in IS of authorized body on budget implementation.

47. The authorized body on execution of the local budget when forming annual consolidated financial statements about budget implementation of the capital, areas, budgets of the cities of republican value is guided by the descriptions of articles of the consolidated balance sheet about budget implementation and indicators of consolidated statement about results of financial activities about budget implementation, consolidated statement about movement of money (direct method) about budget implementation and consolidated statement about changes of net assets / the capital about budget implementation provided by Items 39, of 40, of 41, of 42 and 43 these rules.

48. The authorized body on execution of the local budget performs consolidation of Articles of the GKFO-7 form of "The annual consolidated balance sheet about budget implementation" by line-by-line addition of similar items:

the articles "Short-term Financial Investments" (the code of line 011), in consolidated financial statements of authorized body of area on budget implementation is subject to exception the amount of accounts receivable balance under the subordinate budgets provided to budget credits;

the articles "Short-term Receivables" (the code of line 012), in consolidated financial statements of authorized body of the capital, area, the cities of republican value on budget implementation is subject to exception the amount of accounts receivable balance on target transfers to subordinate budgets;

the articles "Short-term Remunerations to Obtaining" (the code of line 013), in consolidated financial statements of authorized body of the capital, area, the cities of republican value on budget implementation is subject to exception the amount of accounts receivable balance on remunerations to obtaining under the subordinate budgets provided to budget credits;

the articles "Long-term Financial Investments" (the code of line 110), in consolidated financial statements of authorized body of area on budget implementation is subject to exception the amount of accounts receivable balance of the provided budget credits to subordinate budgets;

the articles "Short-term Accounts Payable" (the code of line 211), in consolidated financial statements of authorized body of the capital, area, the cities of republican value on budget implementation is subject to exception the amount of accounts payable balance on payments in the budget for the subordinate budgets provided to budget credits, for the added remunerations and for transfers on the underused amount;

the articles "Long-term Accounts Payable" (the code of line 311), in consolidated financial statements of authorized body of the capital, area, the cities of republican value on budget implementation is subject to exception the amount of accounts payable balance on payments in the budget for the subordinate budgets provided to budget credits.";

state Items 50 and 51 in the following edition:

"50. The explanatory note to annual consolidated financial statements about budget implementation of the capital, area, budgets of the cities of republican value is constituted by authorized body on execution of the local budget.

The procedure for creation of the explanatory note to annual consolidated financial statements about budget implementation of the capital, area, budgets of the cities of republican value is similar to procedure for creation of the explanatory note of consolidated financial statements about execution of the republican budget according to Item 43 of these rules.

51. The authorized body on execution of the local budget constitutes annual consolidated financial statements about budget implementation of the capital of areas, budgets of the cities of republican value in the established forms according to appendices 1, of 2, of 3, of 4, of 5 and 6 these rules.

Authorized bodies of area, the cities of republican value, the capital on execution of the local budget no later than March 30 of the year following accounting financial year represent annual consolidated financial statements about budget implementation of the capital of the regional budget, budgets of the cities of republican value to akimat, authorized body of the capital, area, the cities of republican value in relevant organs of the state audit and financial control.

The akimat of the capital, area, cities of republican value represents annually annual financial reporting about budget implementation of the capital, the regional budget, budgets of the cities of republican value for accounting financial year with appendices:

in audit committee of the capital, area, the cities of republican value no later than April 20 of the year following accounting financial year;

in maslikhat of the capital, area, the cities of republican value no later than May 1 of the year following accounting financial year.";

to state heading of Chapter 6 in the following edition:

"Chapter 6 the Procedure for forming of annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value";

to state heading of paragraph 1 in the following edition:

"Paragraph 1. Procedure for creation of annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value";

52, 54, 55, 56, 57, 58 and 59 to state Items to 53rd in the following edition:

"52. The annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value are constituted by local authorized bodies on budget implementation of the capital, area, city of republican value based on consolidated financial statements of administrators of regional budget programs and the financial reporting on receipts of the budget of local authorized bodies for budget implementation of the capital, area, city of republican value.

53. The annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value are created in IS of authorized body on budget implementation.

54. Local authorized bodies on budget implementation of the capital, area, city of republican value when forming annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value is guided by the descriptions of articles of the consolidated balance sheet about budget implementation and indicators of consolidated statement about results of financial activities about budget implementation, consolidated statement about movement of money (direct method) about budget implementation and consolidated statement about changes of net assets / the capital about budget implementation provided by Items 39, of 40, of 41, of 42 and 43 these rules.

55. Local authorized bodies on budget implementation of the capital, area, city of republican value performs consolidation of Articles of the GKFO-7 form of "The annual consolidated balance sheet about budget implementation" by line-by-line addition of similar items: the articles "Short-term Financial Investments" (the code of line 011), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception the amount of accounts receivable balance under the subordinate budgets provided to budget credits;

the articles "Short-term Receivables" (the code of line 012), in consolidated financial statements of local authorized body on budget implementation of the capital of the area, city of republican value is subject to exception the amount of accounts receivable balance on target transfers to subordinate budgets; the articles "Short-term Remunerations to Obtaining" (the code of line 013), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception the amount of accounts receivable balance on remunerations to obtaining under the subordinate budgets provided to budget credits;

the articles "Long-term Financial Investments" (the code of line 110), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception the amount of accounts receivable balance of the provided budget credits to subordinate budgets;

the articles "Short-term Accounts Payable" (the code of line 211), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception the amount of accounts payable balance on payments in the budget for the subordinate budgets provided to budget credits, for the added remunerations and for transfers on the underused amount;

the articles "Long-term Accounts Payable" (the code of line 311), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception the amount of accounts payable balance on payments in the budget for the subordinate budgets provided to budget credits.

56. Local authorized bodies on budget implementation of the capital, area, city of republican value performs consolidation of Articles of the GKFO-8 form of "The annual financial activities consolidated the report on results" by line-by-line addition of similar items: the articles "Income from Not Exchange Transactions" (the code of line 010), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception of the amount of the income from not exchange transactions on financing of the current activities, capital investments, the income from financing of external loans, income on transfers on expense amount according to the control account of cash of the local budget;

the amounts of the income on the come budget of returns of the transfers, on the amount added by administrators of local budget programs of expenses by calculations with the budget for return of transfers of last years the amounts of receipts of transfers from the higher budget in the budget subordinate on the amount of the used transfers allocated in the current year;

the articles "Income from Exchange Transactions" (the code of line 020), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception of the amount of the income from non-tax receipts of the budget, from sales of goods, works and services, the income from realization of fixed capital, the income from realization of financial assets of the state with the amount of accrued expenses by calculations with the budget from asset sale, and also according to the income from asset management and other income according to which amounts are subject to transfer in budget receipt in the accounting period;

the articles "Income from Asset Management" (code of line 030), in consolidated financial local authorized body on budget implementation of the capital, area, city of republican value are subject to exception of the amount of the income on remunerations on the issued budget credits which arrived in the higher budget to subordinate budgets on expense amount for payment of remunerations of the subordinate budget;

the articles "Other Operating Expenses" (the code of line 115), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value is subject to exception expense amount on payments in the budget for the provided budget credits, remunerations and for the amounts of the added obligations on the underused amount of the received transfers;

expense amount of the administrator of budget programs added by transfer of funds to subordinated public institutions for financing of the current activities and capital investments;

the articles "Subsidies, Transfers" (code of line 122), in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value are subject to expense amount exception on the transfers received from the higher budget, used in the current year;

the article 130 "Management Expenses Assets" in consolidated financial statements of local authorized body on budget implementation of the capital, area, city of republican value are subject to expense amount exception on payment of remunerations in the higher budget for the obtained budget credits.

57. The annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value are created in volume of consolidated financial statements about the execution of the republican budget provided in Item 37 of these rules.

58. The explanatory note to annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value is constituted by local authorized body on budget implementation of area, city of republican value, the capital. The procedure for creation of the explanatory note to annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value is similar to procedure for creation of the explanatory note to consolidated financial statements about execution of the republican budget according to Item 43 of these rules.

59. Local authorized bodies on budget implementation of the capital, area, city of republican value no later than March 30 of the year following accounting financial year 9 and 10 these rules represent annual consolidated financial statements about budget implementation of the capital, the regional budget, budgets of the cities of republican value to the relevant territorial authorities of the state audit and financial control in the established forms according to appendices 7, of 8,.";

second and third Item 72 to state part in the following edition:

"Source documents for reflection of other categories of the added receipts are the report forms on receipts received from the Integrated automated digital E-Ministry of Finance system (further – IATsS).

When forming annual consolidated financial statements about budget implementation of the capital, the regional budget, city budgets of republican value source documents for reflection of the added tax and non-tax revenues in the budget are the report forms on receipts received from IAIS.";

state Item 75 in the following edition:

"75. Taxes and other obligatory payments in the budget are reflected in accounting as a result of emergence of transactions or events, according to requirements of the Tax code of the Republic of Kazakhstan (further – the Tax code).";

state Item 77 in the following edition:

"77. Tax revenues in the relevant budget are recognized on accrual method and are reflected as the income from not exchange transactions on the basis of data of the Summary report and reports of the Eurasian Economic Union, except for tax revenues in the budget of the capital, the regional budget, city budget of republican value.

Tax revenues in the budget of the capital, the regional budget, city budget of republican value are reflected as the income from not exchange transactions on the basis of the reports on receipts received from IAIS.";

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