ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 4, 2025 No. 671

About modification and amendments 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"

I ORDER:

1. Bring 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" the following changes and amendment:

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:

state item 4 in the following edition:

"4. In case of creation of annual consolidated financial statements are guided by the Budget code, Rules of conducting financial accounting in the public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 12, 2025 No. 223 (further - Accounting rules), Rules of creation and accounts presentation, approved by the order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230 (further - Rules of creation and accounts presentation) and these rules.";

state Item 7 in the following edition:

"7. The consolidated financial statements for similar transactions and other events are constituted on the basis of single accounting policy. Authorized bodies on budget implementation, administrators of budget programs and public institutions use single accounting principles.

The financial reporting about debt condition created according to Rules of creation and accounts presentation is verified with data of balance sheets.";

state Item 33 in the following edition:

"33. Information on the budget reports provided according to requirements of the Rules of creation and submission of budget reports approved by the order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 262 is surely stated.";

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