ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 4, 2026 No. 524

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2025 No. 275 "About approval of Rules of carrying out budget monitoring"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2025 No. 275 "About approval of Rules of carrying out budget monitoring" the following of changes:

in the Rules of carrying out budget monitoring approved by the specified order:

to state part three of Item 5 in the following edition:

"Local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts perform the analysis of budget implementation of the capital, the budget of area, the regional budget, city budgets of republican value, budgets of areas, district (the cities of regional value) budgets, budgets of the cities of district value, villages, settlements, rural districts, and also the analysis of the target transfers allocated to the subordinate level of the budget.";

state Item 6 in the following edition:

"6. The main making base used in the analysis of revenues of the budget are the monthly amount of reporting data created by the relevant authorized body on budget implementation and the reasons of non-execution or overfulfillment of the corresponding types of the receipts represented by state bodies, providing completeness and timeliness of receipts of tax and other obligatory payments in the budget it agrees to tax and customs legislations of the Republic of Kazakhstan and the authorized bodies responsible for collection of non-tax receipts, sales proceeds of fixed capital, transfers, to the 15th, following month under report in time.";

in Item 7:

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

"The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year by types of receipts in republican and local budgets (the budget of area (the capital, the city of republican value), the budget of the area (the city of regional value), is constituted in form, according to appendix 2 to these rules.

Local authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts represent the analysis of the reasons of overfulfillment or non-execution of revenues of the local budget to local executive bodies quarterly, no later than 3rd day of the second month following reporting quarter.";

part the fifth change in Kazakh is made, the text in Russian does not change;

state Item 8 in the following edition:

"8. Subjects of the analysis of repayment of budget credits are types of receipts in the budget: repayments of the budget credits issued from republican and local budgets (the budget of area (the capital, the city of republican value), the budget of the area (the city of regional value)), return of requirements for the paid state guarantees.

The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year for repayment of budget credits in republican and local budgets (the budget of area (the capital of the city of republican value), the budget of the area (the city of regional value)) is constituted quarterly in form, according to appendix 2 to these rules.";

the second Item 9 to state part in the following edition:

"The analysis of accomplishment of the plan since the beginning of year for sales proceeds of financial assets in republican and local budgets (the budget of area (the capital of the city of republican value), the budget of the area (the city of regional value)) is constituted quarterly in form, according to appendix 2 to these rules, with indication of the reasons of overfulfillment or non-execution of the plan of sales proceeds of shares in the legal entities who are in republican property and the plan of receipts of dividends on the state blocks of shares.";

11, 12 and 13 to state Items in the following edition:

"11. In the analytical report on receipts for the corresponding financial year based on payment documents of National Bank of the Republic of Kazakhstan data on means of program external loans are reflected in accounts in foreign currency in form, according to appendix 3 to these rules.

12. When implementing the analysis of the reasons of overfulfillment or non-execution of plans of receipts of taxes and payments in republican and local (the budget of area (the capital, the city of republican value), the budget of the area (the city of regional value)) budgets for the accounting periods in general and by regions are determined by the republic the factors which influenced receipt of taxes and payments (scope change of foreign trade turnover, change of the world price for mineral raw materials, change of taxable basis, change in tax and customs legislations, the one-time payments having not system character and other factors).

13. The analysis of receipts in republican and local (the budget of area (the capital, the city of republican value)) budgets for the accounting period of the current year in comparison with the same period of last year is constituted in form, according to appendix 4 to these rules, and are represented by the central authorized body (local authorized bodies) on budget implementation to the Highest auditor chamber of the Republic of Kazakhstan (local executive bodies) quarterly, no later than 3rd following reporting quarter.";

to state part one of Item 14 in the following edition:

"14. The analysis of sales proceeds of financial assets in republican and local budgets (the budget of area (the capital, the city of republican value), the budget of the area (the city of regional value)) for the accounting period of the current year in comparison with the same period of last year it is performed quarterly in form, according to appendix 4 to these rules.";

part the second Item 18 change in Kazakh is made, the text in Russian does not change;

state Item 19 in the following edition:

"19. For creation of the analytical report the State Treasury, local authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts during the first five working days of the month following month under report load data on funding plans and on the paid obligations by budget programs (subprogrammes) without external loans into the digital E-Ministry of Finance system (further – TsS). In process of forming of reporting data taking into account external loans authorized bodies on budget implementation repeatedly load the specified information into TsS.";

in Item 20:

state part one in the following edition:

"20. Administrators of local budget programs monthly, no later than the first five working days of the month following month under report, and for accounting year – no later than January 20 of the year following accounting financial year, and administrators of republican budget programs monthly, no later than the first seven working days of the month following month under report, and for accounting year – no later than January 20 of the year following accounting financial year represent to the State Treasury, local authorized bodies on budget implementation or offices of akims of the cities of district value, villages, settlements, rural districts the report on results of monitoring of implementation of budget programs (subprogrammes) created in TsS in form 1-MABP (further – form 1-MABP), according to appendix 6 to these rules. In the report according to each budget program (subprogramme), according to budget programs (subprogrammes) of development of the republican budget – by budget investments, the reasons of non-execution of plans for payments and the reasons of untimely adoption of obligations according to the plan for obligations with indication of the factors which led to non-execution of funding plans are in details filled.";

the fourth to state part in the following edition:

"Local authorized bodies on budget implementation of the capital, area, city of republican value represent quarterly, no later than the 15th following reporting quarter, and for accounting year - no later than February 1 of the year following accounting financial year to the central authorized body on budget implementation the analytical report about execution of the local budget in form 1-MUO, according to appendix 7 to these rules.";

to state part one of Item 22 in the following edition:

"22. The structural division of the central authorized body on budget implementation performing functions on carrying out the analysis of budget implementation creates in TsS the analytical report about execution of the republican budget according to appendix 7 to these rules.";

state Item 23 in the following edition:

"23. Treat the reasons of not development:

pending contractual commitments suppliers: having razed suppliers of terms of the contract, lack of delivery (untimely, incomplete delivery) of goods by suppliers, lagging from the works schedule (rendering services), untimely submission of acts of the performed works, invoices, absence or non-presentation of the documents confirming justification of payment;

on public procurements: cancelled tenders on public procurements, untimely holding (not carrying out) competitive procedures, postponement of holding competitive procedures, long holding competitive procedures;

management of the budget program (subprogramme) of administrators of budget programs: not the conclusion of agreements, long holding procedures of the conclusion of agreements, supplementary agreements, long approval of documents on payment, untimely holding the planned actions, low-quality market research of suppliers of goods (works, services), late submission of contracts for registration to bodies of the State Treasury, late submission of the account for payment to bodies of the State Treasury, return without execution of documents (because of the wrong registration, incorrect use of specifics, discrepancy of details of payees and another), reduction of the amount of advance payment, finding of the contract for approval stages, adjustment of feasibility statements, financial and economic reasons, the design estimates, not demand of budgetary funds, the overestimated cost and quantitative indices;

other causes: force majeure circumstances (circumstances extraordinary and impreventable under existing conditions (for example, the spontaneous phenomena, military operations), late transfer of target transfers, legal proceedings, carrying out payment for decisions of the courts, carrying out claim and claim work on protection of interests of the state in court, untimely acceptance of regulatory legal acts on implementation of budget programs (subprogrammes), under Article special costs, payment for the actual amount of the rendered services, lack of judgments, long signing of resolutions of courts, lack of need for expenditure of means in month under report, return of budgetary funds according to inspection statements of control facilities, not signing of the act of acceptance of objects by the state inspection, deduction of 5 percent under the terms of the agreement, suspension of expenses according to instructions of supervisory authorities, expense optimization when refining the budget, not signing by the contractor of the notification on final payment of services, the insufficient funding of means from the budget connected with insufficiency of means on the control account of cash of the relevant budget.";

state Items 24 and 25 in the following edition:

"24. The form 1-MABP shall be filled with administrators of budget programs in TsS in the format created by this software.

25. All cost indicators in the report on results of monitoring of implementation of budget programs (subprogrammes) are provided in thousands of tenges with one decimal sign.";

to state part one of Item 26 in the following edition:

"26. Analysis results are brought to the attention of management of the relevant authorized body on execution of budgets monthly to the 25th following month under report.";

to state heading of paragraph 3 in the following edition:

"Paragraph 3. The analysis of execution of the target transfers and credits allocated from the republican budget to the budget of the capital, regional budgets, budgets of the cities of republican value";

28, 31, of 32, of 33, of 34, 35 and 36 to state Items to 29,30, in the following edition:

"28. The analysis of execution of the target transfers and credits allocated from the republican budget to the budget of the capital, regional budgets to budgets of the cities of republican value is performed by authorized bodies on budget implementation on the basis of budget reports on execution republican and local budgets and information provided by administrators of budget programs.

29. Administrators of local budget programs represent to local authorized body on budget implementation or the office of the akim of the city of district value, the village, settlement, rural district:

1) the report of the administrator of the local budget program about results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the local budget and realized at the expense of transfers (credits) from the republican budget according to appendix 12 to these rules:

for month under report – no later than the 4th following for reporting;

for accounting year – no later than January 18th of the year following accounting financial year;

2) information on doispolzovaniye administrators of budget programs of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of local executive bodies in the current year according to appendix 13 to these rules:

for accounting year – no later than January 15 of the year following accounting financial year.

30. The office of the akim of the city of district value, the village, settlement, rural district represents to authorized body on budget implementation of the area (the city of regional value):

1) the report of the office of the akim of the city of district value, the village, settlement, rural district on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from district (the city of regional value) of the budget and realized at the expense of transfers (credits) from the republican budget according to appendix 12 to these rules:

for month under report – no later than the 4th following for reporting;

for accounting year – no later than January 18th of the year following accounting financial year;

2) information of the office of the akim of the city of district value, the village, settlement, rural district on doispolzovaniye of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of local executive bodies in the current year according to appendix 13 to these rules:

for accounting year – no later than January 15th of the year following accounting financial year.

31. The authorized body on budget implementation of the area, city of regional value represents to authorized body on budget implementation of area:

1) the report of authorized body on budget implementation of the area, city of regional value on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the regional budget and realized at the expense of transfers (credits) from the republican budget according to appendix 12 to these rules:

for month under report – no later than the 6th following for reporting;

for accounting year – no later than January 20th of the year following accounting financial year;

2) information of authorized body on budget implementation of the area, (the cities of regional value) about doispolzovaniye of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of local executive bodies in the current year according to appendix 13 to these rules:

for accounting year – no later than January 20th of the year following accounting financial year.

32. The authorized body on budget implementation of the capital, area, city of republican value represents to the central authorized body on budget implementation:

1) the report of authorized body on budget implementation of the capital, area, city of republican value on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget in form 2-TsTO (further – form 2-TsTO), according to appendix 18 to these rules:

for month under report – no later than the 8th following for reporting;

for accounting year – no later than January 25th of the year following accounting financial year;

2) information of authorized body on budget implementation of area (the capital of the city of republican value) on doispolzovaniye of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan in the current year on form 3-DO according to appendix 19 to these rules:

for accounting year – no later than January 25th of the year following accounting financial year.

The authorized body on budget implementation of the capital, area, city of republican value in case of creation of the report provides correctness of the reflection of the amounts approved, specified, the corrected budget, allocated from the republican budget and also performs the analysis of the reasons of not development of the funds allocated from the republican budget.

In case of coincidence of the term established for submission of reports on results of monitoring of realization of target current transfers, target transfers on development and the credits with output (non-working) day, reports are submitted for the first working day following it.

33. The report on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget to the budget of the capital, regional budgets, budgets of the cities of republican value for form 2-TsTO and the analytical report about realization of the target transfers and credits allocated from the republican budget to the budget of the capital, regional budgets, to budgets of the cities of republican value for form according to appendix 20 to these rules are constituted with use of TsS.

34. Output report forms about results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget to the budget of the capital, regional budgets, budgets of the cities of republican value and analytical reports about realization of the target transfers and credits allocated from the republican budget to the budget of the capital, regional budgets, are represented to budgets of the cities of republican value by means of TsS, certified by the digital signature of the head of authorized body on budget implementation.

35. All cost indicators in reports on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget to the budget of the capital, regional budgets, budgets of the cities of republican value and in analytical reports about realization of the target transfers and credits allocated from the republican budget to the budget of the capital, regional budgets, to budgets of the cities of republican value are filled in tenge, at the same time in output forms are reflected in thousands of tenges, with one decimal sign.

36. Analysis results of execution of the target transfers and the credits allocated from the republican budget to the budget of the capital, regional budgets to budgets of the cities of republican value are brought to the attention of the relevant authorized body on budget implementation.";

the fourth Item 41 to state part in the following edition:

"Administrators of budget programs of the capital, area, city of republican value following the results of year submit by means of electronic document management the report on the resulting effects achieved due to use of the allocated target transfers till January 25 of the year following for reporting, to the corresponding administrator of republican budget programs.";

the fourth Item 52 to state part in the following edition:

"Administrators of budget programs of the capital, area, city of republican value following the results of year submit by means of electronic document management the report on results of monitoring of use by subjects of entrepreneurship of the budgetary funds received within rendering the state support till January 25 of the year following for reporting, to the corresponding administrator of republican budget programs and in local to authorized body on budget implementation.";

state Items 53 and 54 in the following edition:

"53. Subjects of the quasi-public sector and other receivers of budgetary funds following the results of year submit the report on accomplishment of the state tasks till January 25 of the year following for reporting, to the corresponding administrator of budget programs.

The administrator of republican budget programs till February 1 of the year following reporting represent and provide the publication of the report on accomplishment of the state tasks, in form 5-GZ according to appendix 24 to these rules to the central authorized body on budget implementation.

54. The administrators of budget programs receiving the money allocated from reserves of the Government of the Republic of Kazakhstan or local executive bodies following the results of year submit the report on use of reserve respectively in central or local authorized bodies on budget implementation.";

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