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The document ceased to be valid since  June 13, 2025 according to Item 1 of the Order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 261

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 1, 2024 No. 409

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation" (it is registered in the Register of state registration of regulatory legal acts at No. 15594) the following changes:

changes in Kazakh are made to appendices 1, of 2, 3 and 4 to the specified order, the text in Russian does not change;

to be reworded as follows appendix 5 to the specified order according to appendix to this order;

changes in Kazakh are made to appendix 6 to the specified order, the text in Russian does not change;

in the Rules of creation and accounts presentation approved by the specified order:

third of Item 47 to state part in the following edition:

"On line 120 "Pensions and benefits" are shown money payments on the pensions and social benefits established by social laws of the Republic of Kazakhstan.".

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

M. Takiyev

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 1, 2024 No. 409

Appendix 5

to the Order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468

The form intended for collection of administrative data

The explanatory note to the financial reporting for the period, ________ 20 which is coming to an end "___" __ years

Index: FO-5 form

Frequency: semi-annual, annual

The form of administrative data is placed on Internet resource:

www.minfin.gov.kz

The group of people, representing:

____________________________________________________________________
  (public institution, offices of akims of the cities of district value,
                    villages, settlements, rural districts)

Where it is represented: _____________________________________________
 (to the administrator of budget programs, authorized body on budget implementation)

Representation term: _____________________________________________

for public institutions it is established by administrators of budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

1. General information:

provision of public institution: ___________________________

number of subordinated organizations: _________________________

the used regulatory legal acts: _________________________

2. Disclosures to the financial reporting.

Current assets

Budget type: ____________________

Unit of measure: thousands of tenges

Table 1. Money and their equivalents (line 010 FO-1 "Balance sheet")

Indicators

Code of line

Balance for the beginning of year

Balance by the end of the reporting period

1

2

3

4

Cash on hand (1010)

011

Current account of public institution (1020)

012

Settlement account (1030)

013

The control account of cash (further – KSN) the charitable help (1041)

014

KSN of paid services (1042)

015

KSN of temporary placement of money (1043)

016

KSN of local self-government (1044)

017

KSN of target financing (1045)

018

KSN of the republican budget (1046)

019

KSN of local budgets (1047)

020

KSN of Fund of compensation by the victim (1048)

020-1

KSN of Fund of support of infrastructure of education (1049)

020-2

The account in foreign currency (1050)

021

Special account of the connected grant (1061)

022

Special account of the external loan (1062)

023

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