ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 19, 2026 No. 422

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2025 No. 192 "About approval of Rules of creation of forecast consolidated financial statements of the administrator of budget programs"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2025 No. 192 "About approval of Rules of creation of forecast consolidated financial statements of the administrator of budget programs" the following changes:

in Rules of creation of forecast consolidated financial statements of the administrator of the budget programs approved by the specified order:

third to state the paragraph to part one of Item 8 in the following edition:

"the detail "unit of measure" – thousands of tenges.";

state Item 14 in the following edition:

"14. For forming of forecast consolidated financial statements under the budget of the capital, the regional budget, city budget of republican value the forecast consolidated financial statements are submitted administrators of budget programs to local authorized body on state planning along with budget request.";

the fifty sixth Item 21 to state part in the following edition:

"On this line also long-term obligations under agreements of public-private partnership, including according to the construction projects "turnkey" (EPC-F), due for settlement within more than twelve months after completion of the corresponding year of the planned period are reflected.";

appendices 2, 3, 4, 5, 6, 7, 8, 9 and 10 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 8 and 9 to this order.

2. To provide to department of methodology of budget process 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.

3. This order becomes effective since July 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 19, 2026 No. 422

Appendix 2

to Rules of creation of forecast consolidated financial statements of the administrator of budget programs

PKFO-1 form

Forecast consolidated statement about financial position

Administrator of the budget ________________________________ programs

Unit of measure: thousands of tenges

Assets	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
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	017
Short-term receivables on lease	018
Other short-term receivables	019
Inventories	020
The short-term advance payments issued	021
Other current assets	022
Total current assets	100
II. Non-current assets
Long-term financial investments	110
Long-term receivables of buyers and customers	111
Long-term receivables on lease	112
Other long-term receivables	113
Fixed assets	114
Construction in progress and capital investments	115
Investment real estate	116
Biological assets	117
Intangible assets	118
The long-term financial investments considered on equity method	119
Other non-current assets	120
Total non-current assets	200
Balance
Obligations, net assets / capital
III. Short-term obligations
Short-term financial liabilities	210
Short-term accounts payable on budget payments	211
Short-term accounts payable on payments in the budget	212
Short-term accounts payable by calculations with the budget	213
Short-term accounts payable on other obligatory and voluntary payments	214
Short-term accounts payable to suppliers and contractors	215
Short-term accounts payable by departmental calculations	216
Short-term accounts payable to scholars	217
Short-term accounts payable before workers	218
Short-term remunerations to payment	219
Short-term accounts payable on lease	220
Other short-term accounts payable	221
Short-term estimative and warranty obligations	222
Other short-term obligations	223
Total short-term obligations	300
IV. Long-term obligations
Long-term financial liabilities	310
Long-term accounts payable to suppliers and contractors	311
Long-term accounts payable on lease	312
Long-term accounts payable before the budget	313
Long-term estimative and warranty obligations	314
Other long-term obligations	315
Total long-term obligations	400
V. Net assets / capital
Financing of capital investments at the expense of external loans and the connected grants	410
Reserves	411
Cumulative financial result	412
Total net assets / capital	500
Balance

Chief of staff of central

executive body / head

public institution

_________ ________________________________________________________________
    (signature)                 (surname, name, middle name) (in case of its availability)

Locus sigilli

Chief accountant / head of the finance and economy department

________ _________________________________________________________________
     (signature)          (surname, name, middle name) (in case of its availability)

"___" _______________ years

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 19, 2026 No. 422

Appendix 3

to Rules of creation of forecast consolidated financial statements of the administrator of budget programs

PKFO-2 form

Forecast consolidated statement about results of financial activities

Administrator of the budget ____________________________ programs

Unit of measure: thousands of tenges

Indicators	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Income from not exchange transactions, including:	010
Financing of the current activities	011
Financing of capital investments	012
Income from receipt of loans	013
Income on transfers, including:	014
Transfers to local government bodies	015
Subsidies	016
Income from the charitable help	017
Grants	018
Others	019
Income from exchange transactions	020
Income from asset management, including:	030
Remunerations	031
Other incomes from asset management	032
Other incomes	040
Income, all (amount of lines 010, 020, 030 and 040)	100
Expenses of the administrator of budget programs, including:	110
Compensation	111
Grants	112
Taxes and payments in the budget	113
Expenses on inventories	114
Traveling expenses	115
Utility costs	116
Lease payments	117
Content of non-current assets	118
Communication services	119
Asset depreciation	120
Asset impairment	121
Other operating expenses	122
Expenses on compulsory social medical insurance	123
Expenses on budget payments, including:	130
Pensions and benefits	131
Subsidies	132
Target transfers	133
Transfers of general nature	134
Transfers to physical persons	135
Transfers to local government bodies	136
Other transfers and budget payments	137
Management expenses assets, including:	140
Remunerations	141
Other expenses on asset management	142
Other expenses	150
Expenses, all (amount of lines 110, 130, 140 and 150)	200
Share of net profits or losses on the investments considered on equity method	210
Disposal of non-current assets	220
Exchange difference	230
Others	240
Financial result for the period (line 100 minus line 200 +/-lines 210, 220, 230 and 240)	300

Chief of staff of central

executive body / head

public institution of ____________ ___________________________________
                                                  (signature) (surname, name, middle name) (in case of its availability)

Locus sigilli

Chief accountant / chief

financial and economic department of _________ __________________________________
                                                     (signature) (surname, name, middle name) (in case of its availability)

"___" _______________ years

Appendix 3

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 19, 2026 No. 422

Appendix 4

to Rules of creation of forecast consolidated financial statements of the administrator of budget programs

PKFO-3 form

Forecast consolidated statement about movement of money (direct method)

Administrator of the budget ________________________________ programs

Unit of measure: thousands of tenges

Indicators	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
I. Cash flow from operating activiies
Cash receipt - all (the amount of lines 010, 017, 020, 030, 040, 050 and 060)	100
Financing from the budget, including:	010
Current activities	011
Capital investments	012
At the expense of external loans and the connected grants	013
Transfers	014
Subsidies	015
Others	016
External loans and connected grants	017

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