ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 26, 2025 No. 808

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

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:

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:

in Item 21:

the ninth to state the paragraph to part two in the following edition:

"articles "short-term receivables by calculations with the budget for tax, non-tax and special revenues" (code of line 023);";

the ninth to state the paragraph to part three in the following edition:

"articles "short-term accounts payable on tax, non-tax and special revenues in the budget" (code of line 224);";

state Item 22 in the following edition:

"22. Off-balance accounts, similar on content, are also summed up:

articles "Leased Assets" (code of line 610);

articles "The Inventories Accepted on Safe Custody or Paid for Centralized Supply" (code of line 620);

articles "Forms of the Strict Reporting" (code of line 630);

articles "Cancelled Debt of Insolvent Debtors" (code of line 640);

articles "Debt of Pupils and Students for Not Returned Material Values" (code of line 650);

articles "Passing Sports Prizes and Cups" (code of line 660);

articles "Permits" (code of line 670);

articles "Subjects of Military Equipment" (code of line 680);

articles "Assets of Cultural Heritage" (code of line 690).";

in Item 23:

state part one in the following edition:

"23. Consolidation of Articles of the KFO-2 form "The consolidated statement about results of financial activities" is performed by line-by-line addition of similar items of the income and expenses:

articles "Income from Not Exchange Transactions" (code of line 010);

the articles "Financing of the Current Activities" (the code of line 011) in consolidated financial statements of the administrator of budget programs is subject to exception income amount of subordinated public institutions, received from the administrator of budget programs on financing of the current activities;

the articles "Financing of Capital Investments" (the code of line 012) in consolidated financial statements of the administrator of budget programs is subject to exception income amount of subordinated public institutions, received from the administrator of budget programs on financing of capital investments;

the articles "Income from Receipt of Loans" (the code of line 013) in consolidated financial statements of authorized body on budget implementation is subject to exception income amount from receipt of external loans;

articles "Income on Transfers" (code of line 014);

articles "Transfers to Local Government Bodies" (code of line 015);

articles "Subsidies" (code of line 016);

articles "Income from the Charitable Help" (code of line 017);

articles "Grants" (code of line 018);

articles "Other" (code of line 019);

articles "Income from Tax Revenues in the Budget" (code of line 020);

articles "Income from Penalties, Penalty Fee and Sanctions" (code of line 020-1);

articles "Other Non-tax Receipts" (code of line 020-2);

articles "Receipt of Transfers in the Budget" (code of line 020-3);

articles "Receipt of Transfers in the Budget" (code of line 020-3);

articles "Income from Special Receipts" (code of line 020-4);

articles "Income from Asset Management" (code of line 030);

the articles "Remunerations" (the code of line 031) is reflected the amount of remunerations on the credits issued to subordinate budgets;

articles "Other Incomes from Asset Management" (code of line 032);

the articles "Other incomes" (the code of line 040) in consolidated financial statements of the administrator of budget programs is subject to exception the amount of the income from non-paid receipt of non-current assets and inventories between the public institutions subordinated to one administrator of budget programs.";

twenty three and twenty four parts two to state paragraphs in the following edition:

"articles "other transfers" (code of line 137);

articles "Expenses on Reduction of Receipts in the Budget" (code of line 138);";

the twenty eighth Item 30 to state part in the following edition:

"Under the article "Expenses on Reduction of Receipts in the Budget" (line 138 of the KFO-2 form "Consolidated statement about results of financial activities") expense information on reduction of the tax, non-tax and special revenues in the budget arising in case of adjustment of earlier imputed incomes and the listed customs duties before state members of the Eurasian Economic Union according to the table 17 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.";

state Item 31 in the following edition:

"31. Under Articles of the KFO-3 form "Consolidated statement about movement of money (direct method)" information on receipts and disposals of money on types of activity for the accounting period is provided;

information on receipt of money and the carried-out payments for Fund of compensation by the victim;

information on receipt of money and the carried-out payments for Special state fund;

information on cash flow on off-budget accounts, according to the table 28 of the KFO-5 form "The explanatory note to consolidated financial statements.";

in Item 39:

the fifth to state part in the following edition:

"Under the articles "Other Short-term Receivables" (code of line 019), "Short-term receivables by calculations with the budget for tax, non-tax and special revenues" (code of line 023), "Short-term accounts payable by calculations with the budget" (code of line 213), "Short-term accounts payable by calculations with the budget for tax, non-tax and special revenues" (the code of line 224) is excluded by balance by mutual calculations between administrators of budget programs and authorized body on budget implementation (State Treasury) on short-term debit / accounts payable on non-tax receipts, according to the income from state-owned property (share, dividends, part of net income of the state companies) and short-term debit / accounts payable by calculations with the budget.";

the thirteenth to state part in the following edition:

"Under the article "Short-term Receivables by Calculations with the Budget for Tax, Non-tax and Special Revenues" (the code of line 016) is shown the amount of short-term receivables by calculations with the budget for tax, non-tax and special revenues in the budget, to receipts from realization of fixed capital.";

the twenty first Item 40 to state part in the following edition:

"Under the article "Other incomes" (code of line 040) the income from non-paid receipt of assets, compensations (earlier recognized impairment losses of assets) from the third parties, the income from receipts in Fund of compensation by the victim, Special state fund and income gained from other transactions is shown.";

to state part one of Item 92 in the following edition:

"92. "The income from non-tax receipts in the budget", except for the income from receipts of grants to which sub-account 6060 "The income on grants", 6087 "The income from special receipts in the budget" is applied is applied to recognition of the income from tax, non-tax and special revenues in the relevant budget sub-account 6081 "The income from tax revenues in the budget", 6082.";

to state part one of Item 93 in the following edition:

"93. Account 1291 "Short-term receivables by calculations with the budget for tax, non-tax and special revenues", accounts payable – account 3280 "Short-term accounts payable on tax, non-tax and special revenues in the budget" is applied to accounting of receivables.";

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

appendices 5, 6 and 7 to the specified Rules to be reworded as follows according to appendices 3, 4 and 5 to this order;

appendix 12 to the specified Rules to be reworded as follows according to appendix 6 to this order;

2. Bring 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" the following changes:

to be reworded as follows appendices 1 and 2 to the specified order according to appendices 7 and 8 to this order;

to be reworded as follows appendices 5 and 6 to the specified order according to appendices 9 and 10 to this order;

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

in Item 21:

third to state the paragraph in the following edition:

"in the debit of account 6090 "Return of remaining balance of budgetary funds" from the credit of sub-accounts 1081 "Plan assignments on adoption of obligations on individual funding plan", 1082 "Plan assignments on adoption of obligations on capital investments", 1083 "Plan assignments on adoption of obligations at the expense of other budgets", 1084 "Plan assignments on adoption of obligations on transfers", 1085 "Plan assignments on adoption of obligations on subsidies", 1088 "Plan assignments on adoption of obligations on projects of public-private partnership" where target fees to Fund of social medical insurance, 1091 "Plan assignments on adoption of obligations on individual funding plan", 1092 "Plan assignments on adoption of obligations on capital investments", 1093 "Plan assignments on adoption of obligations on transfers", 1094 "Plan assignments on adoption of obligations on subsidies" are considered, the account balances of plan assignments on adoption of obligations on financing which are earlier recognized as the income from financing of the current activities, capital investments, the income on transfers, the income on subsidies, 1096 "Plan assignments on adoption of obligations on projects of public-private partnership" are written off;";

the thirteenth 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", 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";";

in Item 24:

the fourth to state part in the following edition:

"On line 012 "Short-term receivables on budget payments" (the account 1210) is shown the amount of short-term receivables on transfers, subsidies, pensions and benefits.";

the fifteenth to state part in the following edition:

"On line 023 "Short-term receivables by calculations with the budget for tax, non-tax and special revenues" (the account 1291) is shown the amount of short-term receivables by calculations with the budget for tax, non-tax and special revenues in the budget, to receipts from realization of fixed capital and financial assets of the state.";

the thirteenth Item 30 to state part in the following edition:

"On line 221 "Other short-term accounts payable" (the account 3270) is shown the amount of short-term accounts payable on money of temporary placement, the amount of tiyn, unpaid or excessively paid in case of dismissal of the worker, completion of term of training of the scholar, the termination of effective period of writ of execution or other document with for up to one year, because of cash withdrawal of tiyn from currency circulation, debt on compensation payments from Fund of compensation by the victim, from Special state fund and other accounts payable.";

state Item 39 in the following edition:

"39. The line 100 "The income, all" shows the amount of lines 010, of 021, 030 and 040.

On line 010 "The income from not exchange transactions" the amount of lines 011, of 012, of 013, of 014, of 016, of 017, of 018, of 019, of 020, 020-1,020-2, 020-3 and 020-4 is shown.

On line 011 "Financing of the current activities" (the account 6010) is shown the amount of budget financing allocated on individual funding plan for maintenance and the current activities of public institution at the expense of other budgets, on the transactions connected with receipts in the republican budget in cost type of goods. The income from financing of the current activities is shown less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 012 "Financing of capital investments" (the account 6020) is shown the amount of budget financing on capital investments, less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 013 "The income from receipt of loans" (the account 6070) the income from receipt of external and internal loans is shown.

On line 014 "The income on transfers" (the account 6030) is shown the amount of budget financing on transfers, except transfers to physical persons in the form of money payments to employees of public institutions, less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 015 "Transfers to local government bodies" (the sub-account 6034) is shown the amount of budget financing on transfers for realization of functions of local self-government according to the Law of the Republic of Kazakhstan "About local public administration and self-government in the Republic of Kazakhstan".

On line 016 "Subsidies" (the account 6040) is shown the amount of budget financing on subsidies less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 017 "The income from the charitable help" (the account 6050) the income from philanthropic and (or) sponsor's and (or) philanthropic activities, and (or) activities for support to the small homeland for public institutions received by them according to the Budget code, received in the form of cash receipts and other assets is shown.

On the line 018 "Grants" (the account 6060) is shown the amount of the arrived grants.

On the line 019 "Other" (accounts 6083, and 6086) the amount of the income on transfers which arrived from the regional budget and (or) the budget of the area (the city of regional value) and other incomes which arrived from other sources for realization of function of local self-government according to the Law of the Republic of Kazakhstan "About local public administration and self-government in the Republic of Kazakhstan" and also the amount of the budget financing allocated for accomplishment of the state obligations on projects of public-private partnership is shown 6084

On line 020 "The income from tax revenues in the budget" (the sub-account 6081) is shown the amount of the income from tax revenues and customs payments, and taxes of the budget.

On line 020-1 "Income from penalties, penalty fee and sanctions" (the sub-account 6082), is shown the amount of the income from penalties, penalty fee and sanctions.

On line 020-2 "Other non-tax receipts" (the sub-account 6082) is shown the amounts of the income from non-tax receipts which are not included in other lines.

On line 020-3 "Receipt of transfers in the budget" (the sub-account 6085), is shown the amount of transfers from other levels of public administration, including subventions and budget withdrawals, receipts from National fund of the Republic of Kazakhstan, target transfers and other transfers in republican and local budgets.

On line 020-4 "The income from special receipts" (the sub-account 6087), is shown the amount of the income from special receipts of the budget.

On line 021 "The income from exchange transactions" the income from sales of goods, works and services, and goods from the state material reserve is shown (the account 6110).

On line 030 "The income from asset management" the amount of lines 031 and 032 is shown.

On line of 031 "Remunerations" (the account 6210) is shown the amount of the income from remunerations on the issued loans, finance lease and the short-term financial investments.

On line 032 "Other incomes from asset management" (the account 6220) is shown the amount of other incomes from asset management, including dividends, part of net income of investees, the income from operating lease.

On the line 040 "Other incomes" (accounts 6330, of 6350, 6360 and 6370) are shown the income from non-paid receipt of assets, compensations (earlier recognized impairment losses of assets) from the third parties, the income from receipts in Fund of compensation by the victim, Special state fund and income gained from other transactions.";

the twenty third and twenty fourth Item 40 to state parts in the following edition:

"On line 137 "Other transfers and budget payments" (the account 7270) is shown the amount of accrued expenses on transfers in National fund of the Republic of Kazakhstan and to legal entities.

On line 138 "Expenses on reduction of receipts in the budget" (the account 7260) is shown expense amount on reduction of the tax, non-tax and special revenues in the budget arising in case of adjustment of earlier imputed incomes by settlings with payers and on the distributed customs duties before state members of the Eurasian Economic Union.";

in Item 45:

the eighth to state part in the following edition:

"On the line 016 "Other" financing for accomplishment of the state obligations on projects of public-private partnership and under other Articles, not specified in the previous Articles of the report is shown.";

the sixteenth to state part in the following edition:

"On line 071 "On receipts in the budget" transfer of tax, non-tax and special revenues, transfers on KSN of the republican budget and local budget from the single treasurer account except for of remunerations for placement of budgetary funds on bank accounts and on the credits issued from the government budget, cash receipts in the budget from sales of goods, works, services is shown.";

the seventh Item 46 to state part in the following edition:

"On line 160 "Transfers, subsidies and other budget payments" money payments in the form of transfers (except transfers to physical persons in the form of money payments to employees of public institutions), including in National fund from the republican budget and subsidy, and also transfers are shown to legal entities.";

state Item 76 in the following edition:

"76. Under Articles of "The report on movement of money on accounts of public institution on sources of financing (direct method)" (the FO-3) form is provided information on receipts and disposals of money, on types of activity for the accounting period:

information on receipt of money and the carried-out payments for Fund of compensation by the victim;

information on receipt of money and the carried-out payments for Special state fund;

information on movement of money on other accounts, according to the table 28 of the FO-5 form "The explanatory note to the financial reporting".";

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" for reflection of the debt formed at the expense of expenditure of money of Special state fund.";

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" for reflection of the debt formed at the expense of expenditure of money of Special state fund.".

3. 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 day of its first official publication.

4. 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 December 26, 2025 No. 808

Appendix 1

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 balance sheet as of "___" ________ 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 balance sheet

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): KFO-1

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

Assets	Code of line	For the beginning of the accounting period	By the end of the reporting period
1	2	3	4
I. Current assets
Money and their equivalents	010
Short-term financial investments	011
Short-term receivables on budget payments	012
Short-term receivables by calculations with the budget	013
Short-term receivables of buyers and customers	014
Short-term receivables by departmental calculations	015
Short-term remunerations to obtaining	016
Short-term receivables of workers and other advance holders	017
Short-term receivables on lease	018

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