ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 5, 2026 No. 370

About modification and amendments 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"

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 and amendments:

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

to state part one of Item 2 in the following edition:

"2. Servicing of public institutions, administrators of budget programs, authorized bodies, subjects of the quasi-public sector, the operators of financial support, the autonomous organizations of education, fund of social medical insurance, borrowers who attracted guaranteed by the state I will jam, prime contractors within treasurer maintenance, the single operator in the field of public procurements by the State Treasury and bodies of the State Treasury it is performed by means of information system "Treasury client".";

state Item 3 in the following edition:

"3. The following types of funding plans are developed for budget implementation:

public institution – individual funding plan of public institution according to obligations (further – the individual plan for obligations) and individual funding plan of public institution on payments (further – the individual plan for payments);

the administrator of budget programs – funding plan according to obligations and funding plan on payments (further – funding plans of the administrator of budget programs);

the State Treasury and local authorized body on budget implementation, the office of the akim of the corresponding administrative and territorial unit – the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations.

Individual funding plans, funding plans of administrators of budget programs, the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations are developed according to the Law of the Republic of Kazakhstan on the republican budget and (or) decisions of maslikhats on local budgets for the next financial year, the orders of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of the city of district value, the village, settlement, rural district about realization republican and local budgets for the next financial year, development plans for state bodies, development plans for area, city of republican value, the capital, development plans and (or) actions plans of subjects of the quasi-public sector, budget programs of administrators of budget programs, budget request of administrators of budget programs (further – budget request), single budget classification of the Republic of Kazakhstan, the Reference book of the public institutions financed from republican and local budgets (further – the Reference book of public institutions), and according to the procedure, established by these Procedures.

Individual funding plans are created in thousands of tenges by numbers with fractional remaining balance, with one sign after comma, funding plans of administrators of budget programs, the consolidating plan of receipts in the budget, the consolidating plan of receipts and financing for payments, the consolidating plan of financing according to obligations are created in thousands of tenges, integers without fractional remaining balance.";

to state part one of Item 7 in the following edition:

"7. Projects of individual funding plans according to obligations and payments are developed by public institutions on functional and economic classifications of expenses based on the following requirements:

payment of the expenses under budget programs (subprogrammes) provided in the budget request approved by the budget commission and finished taking into account the decisions made in case of approval or refining of the budget;

regulatory legal acts, budget programs (subprogrammes) adopted for the purpose of realization;

other regulatory legal acts;

ensuring timely acceptance and accomplishment of obligations;

dynamics of execution of individual funding plans according to obligations and payments in the previous financial years;

taking into account structure of specifics of economic classification of expenses.";

state Item 12 in the following edition:

"12. The administrator of budget programs within five working days after adoption of the order of the Government of the Republic of Kazakhstan or local executive body about implementation of the Law of the Republic of Kazakhstan on the republican budget or the decision of maslikhat on the local budget for the next financial year provides in the State Treasury, local authorized body on budget implementation, the office of the akim of the corresponding administrative and territorial unit with breakdown on months, with reasons for monthly breakdown of plans:

projects of funding plans of the administrator of budget programs according to functional classification of expenses of the budget at the level of budget programs;

projects of individual funding plans.

Projects of funding plans of the administrator of budget programs for target transfers to subordinate budgets, and also on budget credits are provided by administrators of budget programs in the State Treasury, local authorized body for budget implementation, the office of the akim of the corresponding administrative and territorial unit as in general according to the budget program (subprogramme), and by subordinate budgets. The copies of projects of funding plans of each subordinate budget signed by the akim of area, city of republican value, the capital, area (city of regional value), the cities of district value, the village, the settlement, the rural district or the head of authorized body on execution of the subordinate budget are attached to projects of funding plans according to these budget programs (subprogrammes).

Projects of funding plans of the administrator of budget programs are provided by the administrator of budget programs on paper and electronic media in the format established by these Procedures, projects of individual funding plans – only on electronic media.

The administrator of the budget program provides reliability, correctness of registration and timeliness of provision of projects of funding plans of the administrator of budget programs and individual funding plans in the State Treasury, local authorized body on budget implementation, the office of the akim of the corresponding administrative and territorial unit.";

to state part one of Item 13 in the following edition:

"13. For creation of the draft of the plan of receipts the authorized body on budget implementation approves the order of the annual amounts of the forecast of receipts for the income, repayments of budget credits, from sale of financial assets of the state and loans, and also the order of annual amount of the receipts in the budget directed to National fund of the Republic of Kazakhstan by specifics (further – the order). Distribution on specifics of the annual amounts of the forecast of receipts of revenues of the budget, is performed proceeding from specific weight of the actual (expected) receipts of the current financial year from the total amount of the income and dynamics of actual receipts for row of years.";

state Items 14 and 15 in the following edition:

"14. Based on the Law of the Republic of Kazakhstan on the republican budget and decisions of maslikhats on local budgets for the next financial year, within five working days after their acceptance, the authorized body on budget implementation performs the forecast of the annual amounts of revenues to the next financial year and annual amounts of the receipts in the budget directed to National fund of the Republic of Kazakhstan and goes to the authorized bodies responsible for collection of tax and other obligatory revenues in the budget, non-tax receipts, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans for creation of the draft of the plan of receipts by the corresponding codes of budget classification.

15. The plan of receipts in the budgets and annual amounts of receipts in the budget sent to National fund of the Republic of Kazakhstan, approved on specifics shall correspond to the amounts of receipts of the relevant budget and amounts of the receipts of the budget directed to National fund of the Republic of Kazakhstan for the categories, classes and subclasses of receipts approved by the Law of the Republic of Kazakhstan on the republican budget for the next financial year or the decision of maslikhat on the local budget for the next financial year, and by specifics – to the order of authorized body on budget implementation.

The authorized bodies responsible for collection of tax, non-tax revenues, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans, provide in authorized body on budget implementation the drafts of plans of receipts constituted according to classification of receipts of the budget of single budget classification of the Republic of Kazakhstan with monthly breakdown in forms according to appendices 11, 12 and 13 to these Procedures.

These projects are provided within two working days after approval of the order of authorized body on budget implementation.";

state Item 18 in the following edition:

"18. The State Treasury according to Item 5 of Article 105 of the Budget code constitutes, claims and keeps the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within ten working days after adoption of the order of the Government of the Republic of Kazakhstan about implementation of the Law of the Republic of Kazakhstan on the republican budget.

The local authorized body on budget implementation of area, city of republican value, the capital according to Item 5 of Article 105 of the Budget code constitutes, claims and keeps the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within eight working days after adoption of the resolution of the akim of area, the city of republican value, the capital about implementation of the decision regional, the cities of republican value, the capital, maslikhat about the local budget.

The local authorized body on execution district (the cities of regional value) the budget according to Item 5 of Article 105 of the Budget code constitutes, claims and keeps the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within five working days after adoption of the resolution of the akim of the area (the city of regional value) on implementation of the decision of district maslikhat on the local budget.

The office of the akim of the corresponding administrative and territorial unit according to Item 5 of Article 105 of the Budget code constitutes, claims and keeps the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations within five working days after decision making of the akim of the city of district value, the village, the settlement, the rural district about implementation of the decision district (the cities of regional value) maslikhat about the local budget.";

state Item 20 in the following edition:

"20. When forming the consolidating plan of receipts and financings on payments in case of excess of expenses over receipts on months the State Treasury or local authorized body on budget implementation returns projects of funding plans according to obligations and payments to administrators of budget programs for redistribution of monthly breakdown of expenses, with indication of the amounts and months in which it is necessary to reduce plan assignments on payments.

The administrator of budget programs submits within one-day term within the State Treasury or local authorized body on budget implementation the modified project of funding plan of the administrator of budget programs for obligations and payments.

In case of impossibility of implementation of balancing after representation by administrators of republican budget programs of the modified plan assignments for payments, the covering of forecast deficit is planned by release of government securities.

The State Treasury notifies structural division of the central authorized body on budget implementation, the actionee of the plan of receipts for loans in what periods and in what amounts of expense amount planned by administrators of republican budget programs exceed the planned amounts of receipts. In turn, the structural division of the central authorized body on budget implementation, responsible for accomplishment of the plan of receipts for loans, redistributes the amounts of the plan for loans for the corresponding periods for the purpose of achievement of balance of the consolidating plan of receipts and financing on payments.";

state Items 23 and 24 in the following edition:

"23. The authorized body on execution district (the cities of regional value) the budget within three working days after approval of the regional budget transfers to the local executive body administering the budget programs connected with allocation of target transfers and budget credits to subordinate budgets, distribution on months of the amounts of the target transfers and budget credits transferred from the regional budget district (the cities of regional value) to budgets.

The office of the akim of the corresponding administrative and territorial unit within three working days after approval district (the cities of regional value) the budget transfers to the local executive body administering the budget programs connected with allocation of target transfers and budget credits to subordinate budgets, distribution on months of the amounts of the target transfers and budget credits transferred from district (the city of regional value) of the budget, city budgets of district value, the village, settlement, rural district.

24. Approved as the head of the State Treasury or person authorized by it the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations under the republican budget is signed by the head of the structural unit, responsible for their creation, and certified by official stamp of the State Treasury.

Approved as the head of local authorized body on budget implementation or person authorized by it the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations on corresponding to the local budget is signed by the head of the structural unit, responsible for their creation, and certified by official stamp of local authorized body on budget implementation.

The consolidating plan of receipts approved by the chief of staff of the akim of the corresponding administrative and territorial unit and financing on payments, the consolidating plan of financing according to obligations on city budgets of district value, the village, settlement, rural district is signed by the head of the structural unit, responsible for their creation, and certified by official stamp of the office of the akim of the corresponding administrative and territorial unit.";

the eighth Item 27 to state part in the following edition:

"In case of acceptance on execution executives in charge of bodies of the State Treasury perform verification of the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations and individual funding plans according to obligations and payments according to the local budget on compliance to decisions of maslikhats on local budgets for the next financial year, to resolutions of local executive bodies on implementation of local budgets, decisions of the akim of the city of district value, the village, settlement, rural district on implementation of the decision of maslikhat of the area (the city of regional value) on the local budget for the next financial year.";

state Item 29 in the following edition:

"29. The central authorized body on budget implementation from local authorized bodies on budget implementation within two working days brings the received consolidating plans of receipts of the income (to the level of specifics) to the state body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget.";

state Item 31 in the following edition:

"31. Modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations, the consolidating plan of receipts in the budget, funding plans for obligations and payments of administrators of budget programs, individual funding plans is made in the cases determined by the Budget code, and also in case of change of the obligations on repayment of government debt connected with change of exchange difference, in case of distribution of the distributed budget programs, in case of the factors requiring adjustment of monthly receipts and expenses republican and local budgets and adjustment of the amounts between subprogrammes in one budget program and specifics of economic classification of expenses in funding plans of administrators of budget programs and individual funding plans.

Modification and amendments in the consolidating plan of receipts and financing on payments, the consolidating plan of financing according to obligations is performed by the certificates of modification of the consolidating plan of receipts, the consolidating plan of financing on payments and the consolidating plan of financing according to obligations created by the State Treasury, local authorized body on budget implementation, the office of the akim of the corresponding administrative and territorial unit based on the budget programs received from administrators of change orders of funding plans according to obligations and payments with the enclosed calculations and reasons for changes and based on the received applications from the state bodies exercising control of execution of tax, customs and other obligatory payments in the budget for change of plans of receipts of the income with the enclosed calculations and reasons for changes. At the same time, change orders of plans of receipts of the income are submitted the next working day after the twenty fifth of current month.

Modification and amendments in individual funding plans is performed by the certificates of modification and amendments in individual funding plans constituted according to single budget classification of the Republic of Kazakhstan by the created administrators of budget programs based on the change orders of individual funding plans received from public institutions for obligations and payments (further – the request of public institution) with the enclosed calculations and reasons for changes.

The amounts of changes in requests and references are specified in thousands of tenges, numbers with fractional remaining balance, no more than one sign after comma. Requests and references are constituted in forms according to appendices 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, 41 and 42 to these Procedures.";

state Item 33 in the following edition:

"33. Modification of individual funding plans according to obligations and payments of public institutions is allowed no more once a month, and last month of the current financial year – no more than two times no later than the twentieth of current month, except as specified modification of consolidating plans of financing, funding plans of the higher budget for the transferred target transfers and the credits, on social payments (pensions and benefits), execution of executive documents, modification of single budget classification of the Republic of Kazakhstan, distribution of the distributed budget programs, budget programs for servicing and repayment of public debt, and also redistribution of the allocated budgetary funds by the administrator of budget programs participating in block budgeting.

At the same time, modification of individual funding plans according to obligations and payments by the administrator of budget programs participating in block budgeting according to the order of the Government of the Republic of Kazakhstan of August 8, 2025 No. 602 "About approval of Rules of realization (implementation) of block budgeting and the list of the state bodies and local executive bodies participating in block budgeting" last month of the current financial year is allowed no more than two times no later than the twentieth of current month.";

state Item 35 in the following edition:

"35. On the basis of requests of public institutions the administrator of budget programs creates the reference on change of funding plans of the administrator of budget programs for payments and obligations and certificates of modification of individual funding plans of public institutions (further – the certificate of modification of individual funding plan).

Before forming of certificates of modification of individual funding plans and considerations of the request of public institution the administrator of budget programs addresses to body of the State Treasury for the location with the letter on need of implementation of blocking of the corresponding expenses.

The body of the State Treasury stops registration of obligations and carrying out payments of public institution according to programs, subprogrammes, specifics on which change of plan assignments, before completion of the procedures on modification of funding plans is planned.

The body of the State Treasury provides forms 4-20 "The performance report of funding plan" (further – form 4-20) according to the Procedure for creation and submission of budget reports determined by the central authorized body by the budget implementation, state bodies performing intelligence and counterintelligence activities, ensuring safety of protected persons and objects and also the public institutions in the field of defense entering the list of the data which are subject to classification.

In case of suspension of transactions by the corresponding codes of budget classification of expenses the administrator of budget programs notifies the subordinated public institutions on the planned modification of individual funding plans. At the same time, public institutions perform operations by changeable codes of budget classification of expenses after completion of the procedures on modification of individual funding plans.

The request of public institution is created taking into account the following:

transfer of the amounts of specifics from current month the forthcoming months and vice versa is forbidden;

observance of compliance between the amounts of plan assignments and the made cash expenses;

preserving ratio between funding plans according to obligations and funding plans on payments in case of which the amount of plans for payments from the beginning of year does not exceed the amount of plans for obligations for the same period of financial year;

the accepted, but not paid obligations;

availability of collection orders;

reduction of the planned amounts on specifics of economic classification of expenses is made on the amount of plan assignments less undertaken obligations;

increase (reduction) in the planned amounts on one specifics of economic classification of expenses of the budget is performed within the annual amounts according to the budget program (subprogramme) due to reduction (increase) of the planned amounts on other specifics, within total sum of month according to the budget program (subprogramme) provided by funding plan;

funds redistribution between budget subprogrammes within one budget program is made within the annual amounts according to the budget program.

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