ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 26, 2026 No. 438

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328 "About approval of procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328 "About approval of procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring" the following changes:

in the Procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring approved by the specified order:

state Item 3 in the following edition:

"3. The following types of funding plans are developed for budget implementation:

public institution – individual funding plan of public institution according to obligations (further – the individual plan for obligations) and individual funding plan of public institution on payments (further – the individual plan for payments);

the administrator of budget programs – funding plan according to obligations and funding plan on payments (further – funding plans of the administrator of budget programs);

the State Treasury and local authorized body on budget implementation, the office of the akim of the corresponding administrative and territorial unit – the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations.

Individual funding plans, funding plans of administrators of budget programs, the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations are developed according to the law of the Republic of Kazakhstan on the republican budget and (or) decisions of maslikhats on local budgets for the next financial year, the orders of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of the city of district value, the village, settlement, rural district about realization republican and local budgets for the next financial year, development plans for state bodies, development plans for the capital, area, city of republican value, development plans and (or) actions plans of subjects of the quasi-public sector, budget programs of administrators of budget programs, budget request of administrators of budget programs (further – budget request), single budget classification of the Republic of Kazakhstan, the Reference book of the public institutions financed from republican and local budgets (further – the Reference book of public institutions), and according to the procedure, established by these Procedures.

Individual funding plans are created in thousands of tenges by numbers with fractional remaining balance, with one sign after comma, funding plans of administrators of budget programs, the consolidating plan of receipts in the budget, the consolidating plan of receipts and financing for payments, the consolidating plan of financing according to obligations are created in thousands of tenges, integers without fractional remaining balance.";

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

"Projects of funding plans of the administrator of budget programs for target transfers to subordinate budgets, and also on budget credits are provided by administrators of budget programs in the State Treasury, local authorized body for budget implementation, the office of the akim of the corresponding administrative and territorial unit as in general according to the budget program (subprogramme), and by subordinate budgets. The copies of projects of funding plans of each subordinate budget signed by the akim of the capital, area, city of republican value, the area (the city of regional value), the cities of district value, the village, the settlement, the rural district or the head of authorized body on execution of the subordinate budget are attached to projects of funding plans according to these budget programs (subprogrammes).";

the second Item 16 to state part in the following edition:

"Distribution on months of receipts of the income, repayments of budget credits, sales proceeds of financial assets and loans is made by authorized body on budget implementation, proceeding from fixed terms of payment of payments in the budget according to the laws of the Republic of Kazakhstan, dynamics of receipts in the budget in previous years, the analysis of dynamics of profitability of government securities and level of demand and the offer in the security market, conditions of the signed credit agreements, loan agreements, agreements on grants.";

the second Item 18 to state part in the following edition:

"The local authorized body on budget implementation of the capital, area, city of republican value according to Item 5 of Article 105 of the Budget code constitutes, claims and keeps the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within eight working days after adoption of the resolution of the akim of the capital, area, the city of republican value about implementation of the decision of maslikhat on the budget of the capital, about the regional budget, about city budget of republican value.";

state Item 22 in the following edition:

"22. The authorized body on budget implementation of the capital, area, city of republican value within three working days after approval of the order of the Government about implementation of the law of the Republic of Kazakhstan on the republican budget for the next financial year is transferred to the central executive body administering the budget programs connected with transfer of transfers and budget credits to subordinate budgets, distribution on months of the amounts of transfers and budget credits provided by it.";

the seventh Item 27 to state part in the following edition:

"Body of the State Treasury within five working days after representation by local authorized bodies on budget implementation of individual funding plans on all public institutions also financings on payments, the consolidating plan of financing according to obligations according to each budget program of single budget classification of the Republic of Kazakhstan on months, compliance of consolidating plans of financing of subordinate budgets to consolidating plans of financing of the higher budget, consolidating plans of financing of the capital make check on compliance to codes of single budget classification of the Republic of Kazakhstan, total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts, the cities of republican value to consolidating plans of financing of the republican budget for target transfers and the credits or from subordinate budgets into higher budgets in case of transfer of function of state bodies also enter into subordinate budgets (load) into the integrated information system of treasury.";

the fourth Item 31 to state part in the following edition:

"The amounts of changes in requests and references are specified in thousands of tenges, numbers with fractional remaining balance, no more than one sign after comma. Requests and references are constituted in forms according to appendices 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, 41 and 42 to these Procedures.";

third of Item 34 to state part in the following edition:

"The amounts of changes in references are specified in thousands of tenges, numbers with fractional remaining balance, no more than one sign after comma.";

state Item 48 in the following edition:

"48. Modification and amendments in the approved consolidating plan of receipts for the last months (for the taken place accounting period) are not allowed, except for the changes necessary in implementation of the laws of the Republic of Kazakhstan and in cases of adjustment of the budget, stipulated in Article 98 Budget codes.";

state Item 54 in the following edition:

"54. The local authorized body on budget implementation of the capital, area, city of republican value provides in the central authorized body on budget implementation the specified consolidating plan of receipts of the income of the capital, area, city of republican value in the form of the electronic database – in time no later than the fifteenth following for reporting.

The central authorized body on budget implementation sends to the state body providing control of execution of tax and other obligatory payments in the budget the specified plan of receipts of the income of local budgets.";

the second Item 71 to state part in the following edition:

"In case of formation of economy of budgetary funds according to local budget investment projects within one budget program (subprogramme), except for programs (subprogrammes) financed by means of loans, grants, target transfers from National fund of the Republic of Kazakhstan, administrators of local budget programs perform transfer of the amounts of economy between local budget investment projects, and also in coordination with administrators of republican budget programs between the local budget investment projects financed by target transfers on development from the higher budget and within one area without consideration on the relevant budget commission of the capital, area, city of republican value, the area (the city of regional value) by modification of the appropriate budget program.";

to state part one of Item 72 in the following edition:

"72. Administrators of republican budget programs on the basis of the carried-out budget monitoring of implementation of the local budget investment projects realized at the expense of target transfers on development from the republican budget redistribute funds in one budget program (subprogramme) for target transfers for development, except for programs (subprogrammes) financed by means of loans, grants, target transfers from National fund of the Republic of Kazakhstan provided in the approved (specified) republican budget for the current financial year, between the capital, areas, the cities of republican value under the approved (specified) budget in coordination with local executive bodies of the capital, areas, cities of republican value by modification of the budget program.";

state Item 82 in the following edition:

"82. In the State Treasury the control accounts of cash provided by the subitem 3) of Item 1 of article 89 of the Constitutional law of the Republic of Kazakhstan "About special legal regime of the city of Ala Tau" and Item 3 of Article 106 of the Budget code are opened.";

to state part one of Item 93 in the following edition:

"93. The request for opening of the control account of cash shall contain:

the name and code of public institution for which the control account of cash is opened;

the name of the control account of cash which is required to be opened;

type of the budget from which the public institution is financed;

code of location of public institution;

the name of the law of the Republic of Kazakhstan allowing others except budgetary funds financing sources with indication of numbers of the subitem, Item, Article (for control accounts of cash of rekonvertation of the external loan or the connected grant – number and date of the international treaty on state loan ratified by the Republic of Kazakhstan, agreements on the connected grant or contracts of the external loan of local executive body of the city of republican value with special status, the prospectus of issue of securities or other document replacing it).";

state Item 116 in the following edition:

"116. Maintaining codes, control accounts of cash and accounts is performed by body of the State Treasury, located in the territory of the corresponding administrative and territorial unit.

In case of absence of district bodies of the State Treasury in the capital, the city of regional and (or) republican value, conducting the above-stated procedures is performed by body of the State Treasury of the capital, city of regional and/or republican value.";

state Item 143 in the following edition:

"143. Suspension and renewal of account transactions on the special account of the external loan or the connected grant, the account to the special account of the external loan or the connected grant, the renewable account of the budget investment project, the account is made for traveling expenses according to the laws of the Republic of Kazakhstan.";

state Item 148 in the following edition:

"148. Receipts in the budget in national currency according to the Budget code, the Tax code of the Republic of Kazakhstan (further – the Tax code), the Code of the Republic of Kazakhstan "About administrative offenses", the law of the Republic of Kazakhstan on the republican budget and decisions of maslikhats on approval of local budgets for the corresponding financial year and other laws of the Republic of Kazakhstan, are enlisted by codes of classification of receipts of the budget of single budget classification of the Republic of Kazakhstan into the single treasurer account.

Details in the field "Codes of Budget Classification" of the payment document are filled according to single budget classification of the Republic of Kazakhstan. Codes of budget classification are led up the central authorized body on budgetary planning to National Bank.

Bank details of the payment document for transfer on the Combined acquisition account are led up the authorized body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget through National Bank to the banks of the second level and the organizations performing separate types of banking activities for the further notification of payers.";

the fifth Item 151 to state part in the following edition:

"For entering of corresponding changes and amendments into the integrated information system of treasury the body of the State Treasury creates and prints out the report on form 0-22 "Codes of budget classification, inadmissible for transfer in the budget" for this area (the capital, the city of republican value) according to appendix 134 to these Procedures which is signed by heads of body of the State Treasury, of local authorized body on state planning, body of state revenues and goes to the State Treasury.";

state Items 169 and 170 in the following edition:

"169. In case of insufficiency of the amount of return and (or) offsetting of receipts since the beginning of year on the corresponding subclass of budget classification of receipts of areas, cities of regional value, the cities of district value, the settlement, village, rural district return and (or) offset is performed within the amounts which actually arrived since the beginning of year on the corresponding subclass of budget classification of receipts in general on area. In case of insufficiency of the amount of return and (or) offsetting of receipts since the beginning of year on the corresponding subclass of budget classification of receipts in general on the capital, the area, the city of republican value, return and (or) offset is made within the amounts which actually arrived since the beginning of year on the corresponding subclass of budget classification of receipts in general across the Republic of Kazakhstan. At the same time, on this subclass of classification of receipts of the budget for area debit balances are allowed.

The debit balance by separate codes of budget classification of the receipts provided in the Agreement on the Eurasian Economic Union is not allowed.

170. In case of insufficiency of the amount of return and (or) offsetting of non-tax receipts since the beginning of year on the corresponding class of budget classification of receipts of areas (the cities of regional value) return and (or) offset is performed within the amounts which actually arrived since the beginning of year on the corresponding class of budget classification of receipts in general on area. In case of insufficiency of the amount of return and (or) offsetting of non-tax receipts since the beginning of year on the corresponding class of budget classification of receipts in general on the capital, the area, the city of republican value, return and (or) offset is made within the amounts which actually arrived since the beginning of year on the corresponding class of budget classification of receipts in general across the Republic of Kazakhstan. At the same time, on this class of classification of receipts of the budget for area debit balances are allowed.

In case of insufficiency of the amount of return and (or) offsetting of non-tax receipts since the beginning of year on the corresponding class of budget classification of receipts of the cities of district value, the village, settlement, rural district return and (or) offset is performed within the amounts which actually arrived since the beginning of year on the corresponding class of budget classification of receipts in general on the area (the city of regional value).";

third of Item 177 to state part in the following edition:

"Civil transactions during all term of their action are subject to registration within the amounts approved by individual funding plan according to obligations for the corresponding financial year and basic expenses of the budget of the second and third financial years of planning period:

1) in the presence of the corresponding financing in the approved (specified) budget for the next years;

2) the realization connected with budget development programs with term more than one year;

3) connected with the current budget programs providing acquisition of assets and other goods which duration of technological term of production causes their delivery in the following (subsequent) financial year (financial years);

4) connected with provision of services with term more than one financial year in the cases established by the legislation of the Republic of Kazakhstan on public procurements, and also realization of the state tasks, provision of services, works with term more than one financial year in the cases established by the laws of the Republic of Kazakhstan;

5) the Governments of the Republic of Kazakhstan connected with holding actions at the expense of means of reserve, with realization term more than one financial year.";

state Item 213 in the following edition:

"213. The request for registration of the civil transaction of public institution is filled in as follows:

1) in the field "Code of Public Institution" is specified seven-digit code of public institution, in the field "Budget Type" is specified the symbol designating type of the budget at the expense of which means the public institution contains:

01 – republican budget;

02 – regional budget (budget of the capital, city of republican value);

03 – district (cities of regional value) budget;

06 – city budget of district value, village, settlement, rural district;

in information system "Treasury client" of the field "Code of Public Institution", "Name of Public Institution", "Budget Type", are created automatically when opening the "Request for Registration of the Civil Transaction" form;

2) in the field "Financing Source" is specified the symbol designating type of source of financing at the expense of which means the agreement is signed:

1 – at the expense of budgetary funds, except for means of joint financing according to government external loans or the connected grants;

2 – at the expense of means of joint financing according to government external loans or the connected grants;

3 – by money from realization of goods by public institutions (works, services) remaining at their order;

3) in the field "Request No." is specified requisition number which consists of seven-digit code of public institution, through fraction the last two figures of the current financial year in which registration is performed, through hyphen – the sequence number corresponding to sequence number of the log entry of registration of requests of public institution;

4) in the field "Date" date of creation of the request is specified;

5) in the field "Name of Public Institution" is specified the full name of public institution corresponding to the certificate/certificate of state registration (re-registration). The reducing the name of form of business and the name of public institution which is not complicating work of body of the State Treasury and public institution is allowed;

6) in the field "Description of Expense" is specified subject of the signed agreement according to structure of economic classification of expenses. In case of registration of the agreement signed with the nonresident of the Republic of Kazakhstan and providing further payment in national currency out of limits of the Republic of Kazakhstan in this field the name and details of the receiver of nonresident money are in addition specified;

7) in the field "Code of Budget Classification of Expenses (Code of Type of Goods)" are specified nine-digit code by single budget classification of the Republic of Kazakhstan (designating codes of the administrator of the budget program, budget program, subprogramme on three signs) and the three-digit code of specifics of economic classification of expenses, for registration of the agreement signed by money from sales of goods (works, services), being at the command public institution in addition is specified code of types of goods (works, services);

8) in the field "Name, Individual Identification Number / Business-identifikatsionny Number, Individual Identification Code of the Payee, Name and Bank Identification Code of Payee Bank of Money" are specified full name for the legal entity and completely surname, name, middle name (in the presence) of physical person and (or) in the presence the name of the individual entrepreneur according to the notification on the beginning of activities as the individual entrepreneur / to confirmation with the web portal of "The electronic government" or with the E-litsenzirovaniye web portal or the license granted by authorized body on the occupation right activities as the private notary, the lawyer, the private legal executive or to confirmation from the web portal of "The electronic government", or from the E-litsenzirovaniye web portal individual identification number (business and identification number) of the payee and his bank details (individual identification code, the name and bank identification code of the bank servicing it); the reducing the name of form of business and the name of public institution, the payee and the servicing bank which is not complicating work of body of the State Treasury, public institution, the payee and the servicing bank is allowed. In case of registration of the agreement signed with the nonresident of the Republic of Kazakhstan in foreign currency in this field details of the nonresident and National Bank are specified. In case of registration of the agreement signed with the nonresident and providing further payment in national currency out of limits of the Republic of Kazakhstan in this field details of intermediary bank are specified;

in information system "Treasury client" the field "Name, Individual Identification Number (Bank Identification Number), Individual Identification Code of the Payee, Name and Bank Identification Code of Payee Bank of Money" gets out of the reference book of payees";

9) in the field "Official currency exchange rate" is specified the official rate of tenge to foreign currency according to the legislation of the Republic of Kazakhstan on currency control and currency exchange control established on registration date of the civil transaction;

10) in the field "Amount" of the request for the current financial year is specified in figures the amount of the contract for the term of the current financial year;

11) in the field "Total amount" of the request for planning period is specified in figures the total amount of the agreement, effective period who is exceeded by the current financial year;

12) in the field "amount of the current financial year" is specified in figures the amount of the current financial year;

13) in the field "amount of basic expenses" are specified by figures of the amount of basic expenses of second and third of planning period, in case of exceeding of three years the remained amount is specified total amount in basic expenses of the third year of planning period;

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