I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 9, 2026 No. 464

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:

to state part one of Item 2 in the following edition:

"2. Servicing of public institutions, administrators of budget programs, authorized bodies, subjects of the quasi-public sector, the operators of financial support, the autonomous organizations of education, fund of social medical insurance, borrowers who attracted guaranteed by the state I will jam, prime contractors within treasurer maintenance, the single operator in the field of public procurements by the State Treasury and bodies of the State Treasury it is performed by means of the digital Treasury client system (further - TsS "Treasury client")".;

state Item 27 in the following edition:

"27. The administrator of budget programs within two working days after receipt of the breakdown approved by consolidating plans of financing on months of the annual amounts of financing of budget programs for obligations and payments approves funding plans of administrators of budget programs and individual funding plans according to obligations and payments. Individual funding plans are provided by the administrator of budget programs at the same time for all subordinated public institutions:

under the republican budget in bodies of the State Treasury for the location the electronic images in forms according to appendices 3 and 6 to these Procedures attached to the register in form according to appendix 24 to these Procedures, signed by the digital signature of the head of the administrator of budget programs and the head of the structural unit of the administrator of budget programs responsible for creation of individual funding plan;

on the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects and also on the public institutions in the field of defense entering the list of the data which are subject to classification in body of the State Treasury for the location on paper and electronic carriers according to appendices 2 and 5 to these Procedures with the register in duplicate in form according to appendix 23 to these Procedures;

according to the local budget - in local authorized body on budget implementation on paper and electronic carriers;

on city budgets of district value, the village, settlement, rural district - in the office of the akim of the corresponding administrative and territorial unit.

Funding plans of administrators of budget programs and individual funding plans affirm the chief of staff of the central executive body (the official to whom powers of the chief of staff of the central executive body are in accordance with the established procedure assigned), and as cases of absence of those - the head of the administrator of budget programs.

In case of absence of the head of the administrator of budget programs or person, it the representative, the chief of staff of the central executive body (the official to whom powers of the chief of staff of the central executive body are in accordance with the established procedure assigned), funding plans of administrators of budget programs and individual funding plans affirm persons fulfilling their duties according to the order on assignment of obligations.

The local authorized body on budget implementation within five working days after representation by the administrator of the budget program of the approved individual funding plans for all public institutions makes check on compliance of total amount of all individual funding plans according to obligations and payments to the amount of the consolidating plan of receipts and financings on payments, the consolidating plan of financing according to obligations according to each budget program single budget classification of the Republic of Kazakhstan and on months and represents to bodies of the State Treasury electronic images of the consolidating plan of financing in forms according to appendices 15, 17 and 19 to these Procedures, electronic image of the approved plan according to appendix 25 to these Procedures and the individual funding plans in forms according to appendices 3 and 6 to these Procedures attached to the register in form according to appendix 24 to these Procedures signed by the digital signature of the head of authorized body on budget implementation and the head of the structural unit of authorized body on budget implementation, responsible for creation of consolidating plans.

The local authorized body on budget implementation provides compliance of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations according to the local budget to total sum of expenses of all individual funding plans of public institutions, and also their timely submission to bodies of the State Treasury.

Bodies of the State Treasury for the location of administrators of republican budget programs within five working days after representation by administrators of republican budget programs of individual funding plans for all public institutions make check on compliance to codes 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 and financings on payments, the consolidating plan of financing according to obligations according to each program single budget classification of the Republic of Kazakhstan, on months, and enter (load) into the integrated digital system of treasury.

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 digital system of treasury.

In case of acceptance on execution executives in charge of bodies of the State Treasury perform verification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and individual funding plans according to obligations and payments according to the local budget on compliance to decisions of maslikhats on local budgets for the next financial year, to resolutions of local executive bodies on implementation of local budgets, decisions of the akim of the city of district value, the village, settlement, rural district on implementation of the decision of maslikhat of the area (the city of regional value) on the local budget for the next financial year.

In case of failure to carry out of the established requirements by body of the State Treasury individual funding plans deviate on the TsS "Treasury client", state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects and also on the public institutions in the field of defense entering the list of the data which are subject to classification - return, for correction with indication of the reason with reference to the corresponding Items of these Procedures.

Under the republican budget - administrators of republican budget programs, according to the local budget - local authorized body from the moment of variation represent to budget implementation no later than the next working day corrected (when servicing on TsS "Treasury client" - electronic images) individual funding plans.

By means of TsS "Treasury client" local authorized bodies on budget implementation and administrators of budget programs create reports 3-02 "The consolidating plan of financing on obligations/payments" according to appendix 21 to these Procedures, 3-04 "Individual funding plan on obligations/payments" according to appendix 22 to these Procedures, public institutions create reports 3-04 "Individual funding plan on obligations/payments" according to appendix 22 to these Procedures.";

state Item 37 in the following edition:

"37. In case of observance of the conditions provided by these Procedures, the administrator of budget programs approves certificates of modification of individual funding plans.

The administrator of republican budget programs approves certificates of modification of individual funding plans of the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects, and also public institutions in the field of defense, entering the list of the data which are subject to classification, in triplicate, one of which sends to public institution, the second - to body of the State Treasury for the location with the register in duplicate in form according to appendix 23 to these Procedures, and third retains.

The administrator of republican budget programs sends to bodies of the State Treasury for the location the approved electronic images of certificates of modification of individual funding plans according to appendices 36 and 38 to these Procedures with the register in form according to appendix 24 to these Procedures.

The administrator of local budget programs sends the approved electronic images of certificates of modification of individual funding plans according to appendices 36 and 38 to these Procedures with the register in form according to appendix 24 to these Procedures which are signed by the digital signature of the head of the administrator of budget programs and the head of the structural unit of the administrator of budget programs responsible for creation of individual funding plan to bodies of the State Treasury.

Certificates of modification of individual funding plans by administrators of budget programs in bodies of the State Treasury are provided on TsS "Treasury client", and for the state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects, and also public institutions in the field of defense, entering the list of the data which are subject to classification on paper and electronic carriers in the following procedure:

the certificate of modification of the individual funding plans concerning changes in consolidating plans of financing are provided during current month from the date of approval of the certificate of modification of consolidating plans of financing;

certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing are provided at the same time on all public institutions no more once a month and no later than the twentieth of current month, and last month of the current financial year - no more than two times no later than the twentieth of current month, except as specified, of stipulated in Item 33 these Procedures.

After loading by body of the State Treasury in the integrated digital system of treasury of certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing on TsS "Treasury client" the notification on confirmation of loading goes to the integrated digital system of treasury of these references to administrators of budget programs, and also the relevant local authorized body on budget implementation, the office of the akim of the corresponding administrative and territorial unit for carrying out budget monitoring.

In case of acceptance on execution of references on modification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and individual funding plans according to obligations and payments executives in charge of body of the State Treasury perform check of codes of references on compliance to codes single budget classification of the Republic of Kazakhstan, compliance of funding plans of subordinate budgets to funding plans of the higher budget for the target transfers and the credits transferred from the higher budget or to the higher budget.";

state Item 39 in the following edition:

"39. In case of insufficiency of plan assignments because of adoption of obligations or carrying out cash expenses by public institution during the period after approval by the administrator of budget programs of the certificate of modification of individual funding plans, discrepancy of single budget classification of the Republic of Kazakhstan, incorrect distribution of plan assignments, non-compliance with terms of provision of references on modification of funding plans by the administrator of budget programs and in case of discrepancy to requirements of Item 32 of these Procedures, the body of the State Treasury returns without execution (on TsS "Treasury client" rejects with indication of the reason):

1) references on modification of individual funding plans according to obligations and payments - the administrator of the budget program;

2) references on modification of the consolidating plan of receipts, the consolidating plan of financing on payments and the consolidating plan of financing according to obligations - to local authorized body on budget implementation, the office of the akim of the corresponding administrative and territorial unit.

In the absence of the regulatory legal act specified in part seven of Item 35 of these Procedures, the body of the State Treasury returns to the administrator of the budget program the certificate of modification of individual funding plans without execution with indication of the reason with reference to the corresponding Items of these Procedures (on TsS "Treasury client" rejects with indication of the reason with reference to the corresponding Items of these Procedures).

The register and electronic images of plans, references which arrived on TsS "Treasury client" which are drawn up not according to requirements of these Procedures and user's guides are subject to variation body of the State Treasury with indication of reason for rejection.

In case of return (variation) of references on modification of funding plans according to obligations and payments the administrator of budget programs within one working day from the moment of return (variation) represents the modified references taking into account notes of body of the State Treasury.

Body of the State Treasury after submission by administrators of budget programs of certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing according to these Procedures and the user's guide perform check and loading within five working days.";

state Item 80 in the following edition:

"80. Budget implementation is performed on cash basis. Transactions on transfer of revenues to the single treasurer account and their write-off from the single treasurer account are considered in cash.

In TsS "Treasury client" public institutions, administrators of budget programs, authorized bodies, subjects of the quasi-public sector, operators of financial support, the autonomous organizations of education, fund of social medical insurance, the borrowers who attracted guaranteed by the state I will jam, prime contractors within treasurer maintenance, the single operator in the field of public procurements independently create reports on receipts and expenses.";

state Item 88 in the following edition:

"88. Registration of the assigned codes of public institutions is reflected in the reference book of public institutions created in the integrated digital system of treasury.";

state Item 99 in the following edition:

"99. After opening of control accounts of cash and accounts of the public institutions financed from republican and local budgets, the State Treasury performs electronic mailing of notifications on opening of control accounts of cash and accounts by means of TsS "Treasury client".";

state Item 111 in the following edition:

"111. For the legal entities who are serviced by means of TsS "Treasury client", the file of the legal entity is not created.";

state Item 119 in the following edition:

"119. Issue of reports on movement of money on control accounts of cash of the relevant budgets and for expenses according to single budget classification of the Republic of Kazakhstan, is performed by bodies of the State Treasury daily in forms:

5-20 "The statement from the control account of cash" according to appendix 54 to these Procedures (further - the form 5-20) on paper is also provided to local authorized bodies on budget implementation;

5-34 "The status report of control accounts of cash of the relevant budgets" according to appendix 52 to these Procedures on the electronic medium;

5-52 "The summary report on expenses" according to appendix 53 to these Procedures on the electronic medium.

Public institutions, subjects of the quasi-public sector, operators of financial support, the single operator in the field of public procurements, the borrowers who attracted guaranteed by the state I will jam, and the local authorized bodies on budget implementation which are serviced on TsS "Treasury client" independently create the reports specified in this Item.";

the seventh Item 121 to state part in the following edition:

"When servicing on TsS "Treasury client" by local authorized body on budget implementation for implementation of monthly reconciliation of turnovers and remaining balance on control accounts of cash of the relevant budgets monthly after the termination of month independently creates the report on form 5-34 "The status report of control accounts of cash of the relevant budgets". Local authorized body on budget implementation, having verified turnovers and remaining balance on control accounts of cash of the relevant budget for form 5-34 "The status report of control accounts of cash of the relevant budgets" in the absence of discrepancies signs the head of local authorized body on budget implementation and the executive in charge of local authorized body on budget implementation, assures print of official stamp.";

to state part one of Item 122 in the following edition:

"122. When servicing on TsS "Treasury client" the public institution for implementation of reconciliation of cash expenses quarterly after the termination of month independently creates the report on form 4-20 and verifies data of the report with data of the financial accounting.";

third of Item 127 to state part in the following edition:

"After closing of control accounts of cash and accounts of public institutions the State Treasury performs electronic mailing of notifications on closing of control accounts of cash and accounts by means of TsS "Treasury client".";

state Item 129 in the following edition:

"129. In the presence of remaining balance of money on the closed control account of cash of paid services, charitable help, temporary placement of money, rekonvertation of the external loan or the connected grant, the external loan of local executive body of the city of republican value with special status, the subject of the quasi-public sector, the operator of financial support, the autonomous organization of education, fund of social medical insurance, the borrower who attracted guaranteed by the state I will jam, the prime contractor within treasurer maintenance, the single operator in the field of public procurements, 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 account to the control account of cash of the external loan of local executive body of the city of republican value with special status, the account in foreign currency public institution, subject of the quasi-public sector, the operator of financial support, the autonomous organization of education, fund of social medical insurance, the borrower who attracted guaranteed by the state I will jam, the prime contractor within treasurer maintenance, the single operator in the field of public procurements represents (in TsS "Treasury client" creates electronic image) the account to payment / the payment order or the request for rekonvertation of foreign currency for transfer of remaining balance of unused money on closed:

1) control account of cash of paid services:

into the control account of cash of paid services of the legal successor (at the same time if the legal successor in the procedure established by the legislation of the Republic of Kazakhstan is granted the order right by money from sales of goods (works, services);

in the income of the relevant budget in cases:

absence of the legal successor;

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