ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 20, 2025 No. 452

About introduction of amendments to some orders of the acting minister of finance of the Republic of Kazakhstan

I ORDER:

1. Bring the following changes in some orders of the acting minister of finance of the Republic of Kazakhstan:

1) in the order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 229 "About approval of Rules of creation of annual consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation":

in Rules of creation of annual consolidated financial statements by administrators of the budget programs and local authorized bodies on budget implementation approved by the specified order:

appendices 4 and 5 to the specified Rules to be reworded as follows according to appendices 1 and 2 to this order;

2) in the order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230 "About approval of forms, frequency and rules of creation and accounts presentation":

to be reworded as follows appendices 4 and 5 to the specified order according to appendices 3 and 4 to this order;

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

the thirteenth Item 21 to state the paragraph in the following edition:

"6010" income from financing of the current activities", 6020 "Income from financing of capital investments", 6030 "Income on transfers", 6040 "Income from financing on payment of subsidies", 6050 "Income from the charitable help", 6060 "Income on grants", 6070 "Income from receipt of loans", 6080 "Other incomes from not exchange transactions", 6110 "Income from sales of goods, works and services", 6210 "Income on remunerations", 6220 "Other incomes from asset management", 6310 "Income from change of fair value", 6320 "Income from disposal of non-current assets", 6330 "Income from non-paid receipt of assets", 6340 "Income from exchange difference", 6350 "Income from compensation of losses", 6360th "Other incomes", 6370 "Income from receipts in Funds", 6371 "Income from receipts in Fund of support of infrastructure of education", 6372 "Income from receipts of Fund of support of infrastructure of education", 6373 "Income from receipts in Special state fund", 6374 "Income from receipts of the central authorized body in Special state fund", 6375 "Income from receipts of local authorized body in Special state fund", 6380 "Income from placement of securities"";

to state the paragraph of the sixth part one of Item 97 in the following edition:

"code 904" the money received on expenses at the expense of means of Special state fund, Fund of support of infrastructure of education" for reflection of the debt formed at the expense of expenditure of money of Special state fund, Fund supports of infrastructure of education.";

to state the paragraph of the sixth part one of Item 100 in the following edition:

"code 904" the money received on expenses at the expense of means of Special state fund, Fund of support of infrastructure of education" for reflection of the debt formed at the expense of expenditure of money of Special state fund, Fund supports of infrastructure of education.".

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) 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.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of August 20, 2025 No. 452

Appendix 4

to Rules of creation of annual consolidated financial statements by administrators of budget programs and authorized bodies on budget implementation

The form intended for collection of administrative data

The consolidated statement about changes of net assets / the capital for the period which is coming to an end "___" with ________ 20 __ years

It is represented: to the relevant authorized body on execution of the local budget / to the State Treasury

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: Single platform of Internet resources of www.gov.kz/memleket/entities/minfin state bodies

Name of administrative form: Consolidated statement about changes of net assets / the capital

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): KFO-4

Frequency: semi-annual, annual

Accounting period: "__" _________ __ year

The group of people, representing the form intended for collection of administrative data on a grant basis: administrators of budget programs, authorized bodies on execution of the local budget

The term of representation of the form intended for collection of administrative data on a grant basis: for administrators of republican budget programs and authorized bodies on execution of the local budget it is established by the State Treasury;

for administrators of local budget programs it is established by authorized bodies on execution of the local budget.

BIN (business and identification number)  

Collection method: in electronic form

Budget type: ____________________

Unit of measure: thousands of tenges

Indicators	Code of line	Financing of capital investments		Reserves	Cumulative financial result	In total net assets / capital
1	2	3		4	5	6
Balance for the beginning of the accounting period	010	x
Changes in accounting policy and adjustment of mistakes	020	x		x
The counted balance (lines 010 +/-020)	030	x
Changes in net assets / the capital for the accounting period (lines 041 +/-042 +/-043 +/-044 +/-045 +/-046+/047+/-048)	040
Increase in reserves at revaluation of non-current assets	041	x			x
Reduction of reserves by revaluation of non-current assets	042	x
Increase in reserves at revaluation of financial investments, available for sale	043	x			x
Reduction of reserves by revaluation of financial investments, available for sale	044	x
Other reserves	045	x
Differences of the exchange rates on recalculation of foreign activities	046	x
The increase in financing recognized directly in the Report on changes of net assets / the capital	047			x	x
The financing reduction recognized directly in the Report on changes of net assets / the capital	048			x	x
Financial result for the accounting period	050	x		x
Balance by the end of the reporting period (lines 030 +/-040 +/-050)	060
Balance for the beginning of last period	070	x
Changes in accounting policy and adjustment of mistakes	080	x		x
The counted balance (lines 070 +/-080)	090	x
Changes in net assets / the capital for the last period (lines 101 +/-102 +/-103 +/-104 +/-105 +/-106+/107+/-108)	100
Increase in reserves at revaluation of non-current assets	101	x			x
Reduction of reserves by revaluation of non-current assets	102	x
Increase in reserves at revaluation of financial investments, available for sale	103	x			x
Reduction of reserves by revaluation of financial investments, available for sale	104	x
Other reserves	105	x
Differences of the exchange rates on recalculation of foreign activities	106	x
The increase in financing recognized directly in the Report on changes of net assets / the capital	107			x	x
The financing reduction recognized directly in the Report on changes of net assets / the capital	108			x	x
Financial result for the last period	110	x		x
Balance for the end of last period (line 090 +/-100 +/-110)	120
Name ______________________ ___________________________________			Address _______________________ ____________________________

______________________________________________________ phone

Address electronic почты_________________________________________

Contractor ____________________________________________________
               surname, name, middle name (in case of its availability) the signature, phone

The head or person replacing it or the chief of staff
state body
____________ ___________________________________________
    (signature) (surname, name, middle name (in case of its availability)

The chief accountant or person heading structural division
____________ ___________________________________________
  (signature) (surname, name, middle name (in case of its availability)

Locus sigilli "___" _______________ ____ years

Note: filling of form is performed according to the explanations stated in Item 25 of these rules.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of August 20, 2025 No. 452

 Appendix 5

to Rules of creation of annual consolidated financial statements by administrators of budget programs and authorized bodies on budget implementation

The form intended for collection of administrative data

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

It is represented: to the relevant authorized body on execution of the local budget / to the State Treasury

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: Single platform of Internet resources of www.gov.kz/memleket/entities/minfin state bodies

Name of administrative form: The explanatory note to consolidated financial statements

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): KFO-5

Frequency: semi-annual, annual

Accounting period: "__" _________ __ year

The group of people, representing the form intended for collection of administrative data on a grant basis: administrators of budget programs, authorized bodies on execution of the local budget

The term of representation of the form intended for collection of administrative data on a grant basis: for administrators of republican budget programs and authorized bodies on execution of the local budget it is established by the State Treasury;

for administrators of local budget programs it is established by authorized bodies on execution of the local budget.

BIN (business and identification number)  

Collection method: in electronic form

Budget type: ____________________

Unit of measure: thousands of tenges

1. General information: provision of administrators of budget programs / authorized bodies:

_______________________________________________________________

number of subordinated organizations:

_______________________________________________________________

number of administrators of budget programs:

_______________________________________________________________

number of authorized bodies:

_______________________________________________________________

the used regulatory legal acts:

_______________________________________________________________

2. Disclosures to the financial reporting.

Current assets

Table 1. Money and their equivalents (line 010 KFO-1 "Consolidated 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

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