ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 19, 2025 No. 795

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328 "About approval of procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328 "About approval of procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring" the following changes:

in the Procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring approved by the specified order:

the fifth Item 39 to state part in the following edition:

"Body of the State Treasury after submission by administrators of budget programs of certificates of modification of the individual funding plans which are not concerning changes in consolidating plans of financing according to these Procedures and the user's guide perform check and loading within five working days.";

to state part one of Item 101 in the following edition:

"101. The basis of submission by public institution of the request for opening of the account in foreign currency are:

1) the international agreements signed according to the legislation of the Republic of Kazakhstan on international treaties except cases when follows from the international treaty that its application requires the publication of the law;

2) regulatory legal acts of the Republic of Kazakhstan which provide implementation of international cooperation, foreign economic activity or carrying out foreign currency transactions;

3) provision or the charter of public institution which provides implementation of international cooperation, foreign economic activity or carrying out foreign currency transactions;

4) the agreements on purchase of goods (works, services) signed with nonresidents of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan;

5) decisions of the courts according to which public institutions had obligations in foreign currency.";

to state part one of Item 184 in the following edition:

"184. By each code of budget classification of expenses advance (preliminary) payment in the amount of no more than fifty percent from the amount of the contract for the current financial year is allowed on the following specifics of economic classification of expenses:

141 "Acquisition of food";

142 "Acquisition of medicines and other products of medical appointment", except for acquisitions of domestic veterinary vaccines against foot-and-mouth disease "AusylVac – Al" and "AusylVac – O_l" advance (preliminary) payment on acquisition of which is allowed in the amount of no more than seventy percent from the amount of the contract for the current financial year.";

state Item 204 in the following edition:

"204. Supplementary agreements to the agreements registered in bodies of the State Treasury consist in cases:

according to article 18 of the Law of the Republic of Kazakhstan "About public procurements";

amendments, adjustments of the budget;

prolongation of the duration of the agreement which is not performed last year and subject to financing in the current financial year at the expense of remaining balance of budgetary funds and/or not transferred amount of the guaranteed transfer from National fund of the Republic of Kazakhstan for expenses. Prolongation of effective period of the specified agreements is made according to the offer of the relevant budget commission in case of which positive conclusion the central authorized body on state planning or local authorized body on state planning introduce the corresponding drafts of resolutions respectively to the Government of the Republic of Kazakhstan or akimat of the relevant local executive body according to the procedure, established by the legislation of the Republic of Kazakhstan;

modification of the signed agreement connected with realization of the state tasks, provision of services, works with term more than one financial year in the cases established by legal acts of the Republic of Kazakhstan;

modification of the signed contract for purchase of goods (works and services) to which the requirement of the legislation of the Republic of Kazakhstan about public procurements does not extend, including regarding the conclusion of agreements on public procurements by means of the web portal, based on legal acts of the Republic of Kazakhstan.

Registration of the supplementary agreement to the signed agreement on public procurements in the field of construction on reduction of the amount of financing of the current financial year leading to exceeding of the established size of advance payment from the financing amount the current financial year is forbidden. At the same time, registration of the supplementary agreement is allowed after submission to body of the State Treasury of acts of the performed works which amount completely settles the amount of earlier paid advance payment.

The act of the performed works is submitted by attachment to the request for registration of the supplementary agreement and specifying of data of the act of the performed works in the explanatory note.";

state Item 209 in the following edition:

"209. The public institution for registration of the civil transaction when carrying out requests on paper provides in bodies of the State Treasury the register of requests for registration of the civil transaction of public institution in form according to appendix 77 to these Procedures and the request for registration of the civil transaction in duplicate with appendix of the original and copy of the agreement (supplementary agreement), at the same time one copy of the register, the request for registration of the civil transaction and the copy of the registered agreement (supplementary agreement) on paper remains in body of the State Treasury.

By provision of requests for registration of the civil transaction by means of information system "Treasury client" registers of requests are not represented.

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