ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 24, 2025 No. 192

About approval of Rules of creation of forecast consolidated financial statements of the administrator of budget programs

According to Item 7 of Article 72 of the Budget code of the Republic of Kazakhstan I ORDER:

1. Approve the enclosed Rules of creation of forecast consolidated financial statements of the administrator of budget programs.

2. To provide to department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2025 No. 192

Rules of creation of forecast consolidated financial statements of the administrator of budget programs

Chapter 1. General provisions

1. These rules of creation of forecast consolidated financial statements of the administrator of budget programs (further – Rules) are developed according to Item 7 of Article 72 of the Budget code of the Republic of Kazakhstan and determine procedure for creation of forecast consolidated financial statements by the administrator of budget programs.

2. The administrator of budget programs provides completeness and accuracy of the information and the calculations containing in forecast consolidated financial statements.

The forecast consolidated financial statements of the administrator of budget programs are considered along with budget request for the next planning period for reasons for amounts of expenses.

3. The administrator of budget programs constitutes forecast consolidated financial statements in amount and in the forms established by these rules.

4. The forecast consolidated financial statements represent the information on financial position, movement and results of net assets, obligations, the income and expenses on accrual method coordinated to macroeconomic indicators created on the basis of the budget and financial reporting.

Chapter 2. Procedure for filling of forecast consolidated financial statements of the administrator of budget programs

5. Forms of forecast consolidated financial statements are filled in strict accordance with the indicators provided in them. Change of indicators and their codes in the approved forms of forecast consolidated financial statements or entering into them of additional indicators is not allowed.

6. The forecast consolidated financial statements of the administrator of budget programs are constituted according to these rules, accounting policies, applied in system of financial accounting and the financial reporting of public institutions.

The forecast consolidated financial statements are constituted at the level of the administrator of budget programs.

7. The title page of forecast consolidated financial statements of the administrator of budget programs is drawn up in form according to appendix 1 to these rules.

On the title page of forecast consolidated financial statements the surname, name and middle name (is surely entered in case of its availability), position, office number of the executive in charge of the corresponding administrator of budget programs.

8. Address part of forms of forecast consolidated financial statements is filled in the following procedure:

the detail "Administrator of Budget Programs" – the name and code of the administrator of budget programs according to Functional classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan;

the detail "Unit of measure" – thousands of tenges.

The index is appropriated to forms of forecast consolidated financial statements: forecast consolidated financial statements (further – PKFO).

9. The forecast consolidated financial statements of the administrator of budget programs include:

1) forecast consolidated statement about financial position in the PKFO-1 form (further – the PKFO-1) form according to appendix 2 to these rules;

2) forecast consolidated statement about results of financial activities on the PKFO-2 form (further – the PKFO-2) form according to appendix 3 to these rules;

3) forecast consolidated statement about movement of money in the PKFO-3 form (further – the PKFO-3) form according to appendix 4 to these rules;

4) forecast consolidated statement about changes of net assets / the capital in the PKFO-4 form (further – the PKFO-4) form according to appendix 5 to these rules;

5) the explanatory note according to appendix 6 to these rules.

10. When forming forecast consolidated financial statements for the columns "assessment" and "forecast" by the administrator of budget programs uses the following tables:

the table No. 1 Examples of forming of Articles of forecast consolidated financial statements of the administrator of budget programs according to appendix 7 to these rules;

the table No. 2 Examples of forming of forecast consolidated statement about results of financial activities of the administrator of budget programs according to appendix 8 to these rules;

the table No. 3 Examples of forming of articles of forecast consolidated statement about movement of money (direct method) of the administrator of budget programs according to appendix 9 to these rules;

the table No. 4 Calculation of Depreciation Amounts for Non-current Assets for "__" year according to appendix 10 to these rules.

In the absence of examples in appendices 7, 8 and 9 to these rules, the event or transaction is reflected in forecast consolidated financial statements according to Item 6 of these rules.

11. The forecast consolidated financial statements of the administrator of budget programs are constituted on basis:

budget request for the next planning period and for the expired planning period;

consolidated financial statements for accounting financial year;

budget reports of the current financial year and accounting financial year;

the forecast of receipts and expenses of money from realization of goods by public institutions (works, services) remaining at their order;

funding plans of the current financial year;

budget programs of the current financial year;

contracts with realization term over a year, including according to budget investment projects, borrowing, the state guarantees and guarantees of the state, budget credits, public-private partnership, including concessions;

information on borrowing, state guarantees and guarantees of the state;

the other information used by the administrator of budget programs for reasons for amounts of expenses of planning period.

12. For forming of forecast consolidated financial statements under the republican budget the forecast consolidated financial statements are submitted administrators of budget programs to the central authorized body on budgetary planning along with budget request.

13. Provisions of these rules are applied taking into account the features established by the Law of the Republic of Kazakhstan "About the state secrets".

14. For forming of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital the forecast consolidated financial statements are submitted administrators of budget programs to local authorized body on state planning along with budget request.

15. The forecast consolidated financial statements of the administrator of budget programs are submitted with application of documents and the calculations which are the basis for forming of forecast consolidated financial statements according to Item 11 of these rules.

16. It is excluded according to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of 08.08.2025 No. 430

17. Filling of data on graphs of forms of forecast consolidated financial statements is performed by the administrator of budget programs in the following procedure:

the column "fact" is filled in according to actual data of consolidated financial statements of accounting financial year;

the column "assessment" is filled in according to funding plan and budget programs of the current financial year;

the columns "forecast" are filled in for the three-year planned period in breakdown by years on the basis of this budget request of planning period taking into account limits of expenses of administrators of budget programs, and information according to Item 11 of these rules.

18. The forecast consolidated financial statements of the administrator of budget programs represented to the central authorized body on budgetary planning are signed by the chief of staff of the central executive body (the official to who powers of the chief of staff of the central executive body), and in cases of absence of those – the head of public institution or person, it the representative, the head of the structural unit of the public institution responsible for their creation are in accordance with the established procedure assigned, and in the absence of the last – persons to whom the relevant orders assign fulfillment of duties.

19. The administrator of republican budget programs introduces forecast consolidated financial statements in the central authorized body on budgetary planning in full of forms, in electronic form by means of information system of state planning (further – ISGP). Consideration of forecast consolidated financial statements by the central authorized body on budgetary planning is performed within 20 (twenty) working days from the date of submission to the central authorized body on budgetary planning. Date of submission of forecast consolidated financial statements date of its transfer through ISGP is considered.

In the presence of notes by results of consideration of forecast consolidated financial statements the central authorized body on budgetary planning notifies the administrator of republican budget programs about need of completion of forecast consolidated financial statements.

The administrator of republican budget programs represents modifed forecast consolidated financial statements to the central authorized body on budgetary planning within 2 (two) working days from the date of receipt of the notification.

20. The administrator of local budget programs introduces forecast consolidated financial statements in local authorized body on state planning on paper in the stitched type with the numbered sheets and in the form of the electronic document by means of use of single system of electronic document management of state bodies or service software product "Cloudy document flow".

In the presence of the information system conforming to requirements of the Law of the Republic of Kazakhstan "About informatization" the administrator of local budget programs introduces forecast consolidated financial statements by means of information system of local authorized body on state planning.

Consideration of forecast consolidated financial statements by local authorized body on state planning is performed within 20 (twenty) working days from the date of submission to local authorized body on state planning.

In the presence of notes by results of consideration of forecast consolidated financial statements the local authorized body on state planning notifies the administrator of the budget program about need of completion of forecast consolidated financial statements.

The administrator of local budget programs represents modifed forecast consolidated financial statements to local authorized body on state planning within 3 (three) working days from the date of receipt of the notification.

Chapter 3. Procedure for creation of forecast consolidated financial statements by the administrator of budget programs

21. The PKFO-1 form provides information on assets, obligations and net assets / the capital.

Assets in forecast consolidated statement about financial position are represented according to Sections: Current assets and Non-current assets.

In the Section "Current assets" money and their equivalents, financial investments, short-term receivables, inventories and other assets are reflected.

On line 010 "Money and their equivalents" of asset of forecast consolidated statement about financial position the balance of money is reflected in control accounts of cash for accounting of receipts and calculations, on accounts in foreign currency and special accounts on external loans and grants, in cash desk, on the current and settlement accounts of public institution, other money.

On line 011 "Short-term financial investments" the amount of short-term financial investments and the granted loans (budget credits) is shown.

On line 012 "Short-term receivables on budget payments" the balance of short-term receivables on target transfers, on subsidies, pensions and benefits is shown.

On line 013 "Short-term receivables by calculations with the budget" are shown to accounts receivable balance by calculations with the budget.

On line 014 "Short-term receivables of buyers and customers" the balance of short-term receivables of buyers and customers, on special payment types for training of children at music schools, for content of pupils at boarding schools, for uniform, for food of children in nursing homes is shown under schools.

On line 015 "Short-term receivables by departmental calculations" the balance of debt of other public institutions by interdepartmental and interdepartmental calculations is shown.

On line 016 "Short-term remunerations to obtaining" the amount of short-term remunerations on the issued loans (budget credits), financial investments, lease and other remunerations to obtaining is shown.

On line 017 "Short-term receivables of workers" the accounts receivable balance of workers on imprests and other types of settlings with workers is shown.

On line 018 "Short-term receivables on lease" the balance of short-term receivables on lease payments is shown.

The amount of short-term receivables on finance lease is allocated from long-term receivables on finance lease in the amount of subject to annual repayment and transferred to line 018 "Short-term receivables on lease" from line 112 "Long-term receivables on lease".

On line 019 "Other short-term receivables" the balance of other short-term receivables is shown.

On the line 020 "Inventories" the balance of materials, work in progress, finished goods, goods and in-transit inventories is shown.

On line 021 "The short-term advance payments issued" the balance of short-term debt of suppliers on advance payments is shown.

On line 022 "Other current assets" the expense amount of future periods and other current assets is shown.

On line 100 "Total current assets" the total sum of lines 010, of 011, of 012, of 013, of 014, of 015, of 016, of 017, of 018, of 019, of 020, 021 and 022 is shown.

In the Section "Non-current assets" financial investments, long-term receivables, fixed assets, construction in progress and capital investments, the investment real estate, biological assets, intangible assets and other non-current assets are reflected.

On line 110 "Long-term financial investments" long-term loans the granted and financial investments are shown. On this line medium-term and long-term budget credits, shares or securities of legal entities, deposits on forming or increase in the authorized capital of subjects of the quasi-public sector, the share of the international organizations, other long-term financial investments are reflected.

On line 111 "Long-term receivables of buyers and customers" the balance of long-term receivables of buyers and customers is shown.

On line 112 "Long-term receivables on lease" the balance of long-term receivables on finance lease is shown.

The amount of short-term receivables on finance lease is allocated from long-term receivables on finance lease in the amount of subject to annual repayment and transferred from line 112 "Long-term receivables on lease" to line 018 "Short-term receivables on lease".

On line 113 "Other long-term receivables" the balance of other long-term receivables, not included in other articles of forecast consolidated statement about financial position is shown.

On the line 114 "Fixed assets" is reflected the balance of fixed assets including accepted under agreements of concession. On this line fixed assets are reflected at book value, determined as difference between original cost and accumulated depreciation.

On line 115 "Construction in progress and capital investments" the amount of accumulated costs on construction, reconstruction, acquisition of fixed asset objects and intangible assets with unfinished cycle of capital works and not put in operation on reporting date is shown. On this line the balance on construction in progress of objects under agreements of concession at the cost of costs before completion of construction is also reflected.

On line 116 "Investment real estate" the balance of the investment real estate at book value determined as difference between original cost and accumulated depreciation is reflected.

On the line 117 "Biological assets" the balance on the group of biological assets at book value determined as difference between original cost and accumulated depreciation is shown.

On the line 118 "Intangible assets" the balance of intangible assets at book value, determined as difference between original cost and accumulated depreciation is reflected.

On line 119 "The long-term financial investments considered on equity method" are shown long-term financial investments in the subjects of the quasi-public sector considered on equity method.

On line 120 "Other non-current assets" the balance of the other non-current assets which are not specified the last lines is reflected.

On line 200 "Total non-current assets" the total sum of lines 110, of 111, of 112, of 113, of 114, of 115, of 116, of 117, of 118, 119 and 120 is shown.

The line "Balance" shows the total amount of the Sections "Current Assets" and "Non-current assets" (line 100 plus line 200).

Obligations and net assets / the capital of forecast consolidated statement about financial position are represented according to Sections: Short-term obligations, Long-term obligations and Net assets / capital.

In the Section "Short-term obligations" short-term financial liabilities, short-term accounts payable on taxes and other payments, short-term accounts payable, short-term estimative and warranty obligations, other short-term obligations are reflected.

On line 210 "Short-term financial liabilities" the balance of short-term financial liabilities, including the short-term loans obtained and balance of the current part of long-term financial liabilities is reflected.

On this line also the balance of short-term obligations under agreements of public-private partnership, including concession, due for settlement within twelve months after completion of the corresponding year of the predicted period, and also balance of the current part of long-term obligations under agreements of public-private partnership, including under agreements of concession is reflected.

On line 211 "Short-term accounts payable on budget payments" the balance of short-term accounts payable on the added social payments and the public assistance to the population, subjects to payment, the added transfers and subsidies is reflected.

On line 212 "The short-term accounts payable on payments in the budget" is shown to balance of the tax debt and other amounts which are subject to budget contribution.

On line 213 "The short-term accounts payable by calculations with the budget" is reflected balance of short-term obligations of public institution according to the income which is subject to budget contribution from realization of non-current assets, to other transactions.

On line 214 "Short-term accounts payable on other obligatory and voluntary payments" the balance of debt on pension contributions, on obligatory social assignments, on insurance payments, fees on compulsory social medical insurance, on other obligatory and voluntary payments is reflected.

On line 215 "The short-term accounts payable to suppliers and contractors" is reflected balance of short-term accounts payable to suppliers and contractors.

On line 216 "Short-term accounts payable by departmental calculations" the balance of short-term accounts payable to other public institutions by interdepartmental and interdepartmental calculations is reflected.

On line 217 "The short-term accounts payable to scholars" is reflected balance of short-term debt on grants.

On line 218 "Short-term accounts payable before workers" the balance of short-term accounts payable on compensation and other debt to workers is reflected.

On line 219 "Short-term remunerations to payment" the balance of debt on short-term remunerations on the obtained loans and other remunerations is reflected.

On line 220 "Short-term accounts payable on lease" the outstanding amount on lease payments on reporting date is reflected.

The amount of short-term accounts payable on finance lease is allocated from long-term accounts payable on finance lease in the amount of subject to annual repayment and transferred to line 220 "Short-term accounts payable on lease" from line 312 "Long-term accounts payable on lease".

On line 221 "Other short-term accounts payable" the balance of short-term accounts payable on money of temporary placement and other accounts payable is reflected.

On line 222 "Short-term estimative and warranty obligations" the balance of short-term estimative and warranty obligations is reflected.

On line 223 "Other short-term obligations" the balance in the advance payments received is reflected and we designate to obligations.

On line 300 "Total short-term obligations" the total sum of lines 210, of 211, of 212, of 213, of 214, of 215, of 216, of 217, of 218, of 219, of 220, of 221, 222 and 223 is shown.

In the Section "Long-term obligations" long-term financial liabilities, long-term accounts payable, long-term estimative and warranty obligations, other long-term obligations are reflected.

On line 310 "Long-term financial liabilities" the balance on the obtained loans and other financial liabilities is reflected.

On this line the government issued securities placed in the internal and external markets, internal and external loans, other long-term financial liabilities are reflected.

On this line also long-term obligations under agreements of public-private partnership, including concession, due for settlement within more than twelve months after completion of the corresponding year of the planned period are reflected.

On line 311 "The long-term accounts payable to suppliers and contractors" is reflected balance of long-term accounts payable to suppliers and contractors.

On line 312 "Long-term accounts payable on lease" the balance of long-term accounts payable on lease is reflected.

The amount of short-term accounts payable on finance lease is allocated from long-term accounts payable on finance lease in the amount of subject to annual repayment and transferred from line 312 "Long-term accounts payable on lease" to line 220 "Short-term accounts payable on lease".

On line 313 "Long-term accounts payable before the budget" the balance of long-term accounts payable before the budget is reflected.

On line 314 "Long-term estimative and warranty obligations" the balance of long-term estimative and warranty obligations is reflected.

On line 315 "Other long-term obligations" are reflected balance of deferred revenues and other long-term obligations.

On line 400 "Total long-term obligations" the total sum of lines 310, of 311, of 312, of 313, 314 and 315 is reflected.

In the Section "Net Assets / Capital" the financing amounts, at the expense of external loans and the connected grants, reserves, cumulative financial result are reflected.

On line 410 "Financing of capital investments at the expense of external loans and the connected grants" the financing amount at the expense of external loans and the connected grants is reflected.

On the line 411 "Reserves" the balance on reserves is reflected.

On line 412 "Cumulative financial result" the cumulative financial result is reflected.

On line 500 "Total net assets / the capital" is reflected total sum of lines 410, 411 and 412.

The line "Balance" shows the total amount of the Sections "Short-term Obligations", "Long-term obligations", "Net Assets / Capital" (line 300 plus line 400 plus line 500).

22. The PKFO-2 form provides information on the income, expenses and financial result.

The line 100 "The income – all" shows the amount of lines 010, of 020, 030 and 040.

On line 010 "Income from not exchange transactions, including:" the amount of lines 011, of 012, of 013, of 014, of 015, of 016, 017 and 018 is reflected.

On line 011 "Financing of the current activities" the financing amount on content and the current activities is reflected.

On line 012 "Financing of capital investments" the financing amount on capital investments is reflected.

On line 013 "The income from receipt of loans" the income from receipt of loans is reflected.

On line 014 "The income on transfers" the financing amount on transfers is reflected.

On line 015 "Transfers to local government bodies" the financing amount on transfers to local government bodies is reflected.

On line 016 "Subsidies" are reflected the financing amount on subsidies.

On line 017 "The income from the charitable help" the amount of the income from philanthropic and (or) sponsor's and (or) philanthropic activities is reflected.

On the line 018 "Grants" the amount of the arrived grants is reflected.

On the line 019 "Other" the amount of the income from other receipts is reflected.

On line 020 "The income from exchange transactions" the amount of the income from sales of goods (works and services) is reflected.

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