I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 25, 2026 No. 433

About introduction of amendments to some orders of the Ministry of Finance of the Republic of Kazakhstan

I ORDER:

1. Bring the following changes in some orders of the Ministry of Finance of the Republic of Kazakhstan:

1) 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:

1, of 2, of 3, of 4, 5 and 6 to the specified order to be reworded as follows appendices according to appendices 1, of 2, of 3, of 4, 5 and 6 to this order;

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

state Item 7 in the following edition:

"7. Address part of the title page to forms of administrative data is filled in the following procedure:

date and number of the order which approves form;

name of form;

"Index" is specified form of the financial reporting (further – FO) (short alphanumeric expression the name of form);

"Frequency" – is specified the period of the financial reporting;

accounting period;

Business – identification number of public institution;

"The collection method" – the financial reporting is represented on paper and in electronic form;

"The budget type" – is specified type of the budget from which the public institution is financed;

"Unit of measure" – thousands of tenges.

Public institutions the financial reporting is submitted to the administrator of budget programs with indication of the name and code of the administrator of budget programs from functional classification of expenses of the budget of the Single budget classification approved by authorized body on budgetary planning (further – EBK).

Offices of akims of the cities of district value, villages, settlements, rural districts constitute and represent the annual financial reporting about execution of budgets of the cities of district value, villages, settlements, rural districts to authorized body on budget implementation of the area (the city of regional value).";

state Items 81 and 82 in the following edition:

"81. The financial reporting about debt condition for the period, coming to an end on March 31 and on September 30, is submitted:

administrators of republican budget programs to the State Treasury – no later than the 15th following the accounting period;

local authorized bodies of the capital, area, city of republican value on budget implementation to the State Treasury – no later than the 20th following the accounting period (further – the State Treasury);

the State Treasury, the financial reporting about condition of debt republican and local (the summary financial reporting about condition of debt of the budget of the capital, regional budgets, budgets of the cities of republican value) budgets and the financial reporting about condition of the debt formed at the expense of other means to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget – no later than the 25th following the accounting period.

82. The financial reporting about debt condition verified with data of the balance sheets constituted for the period, coming to an end on June 30 and on December 31 accounting financial year, is submitted:

administrators of republican budget programs to the State Treasury in the terms established by the State Treasury;

local authorized bodies of the capital, area, city of republican value on budget implementation to the State Treasury – no later than August 20, for accounting financial year – till the February 15 following accounting financial year;

the State Treasury – the financial reporting about condition of debt republican and local (the summary financial reporting about condition of debt of the budget of the capital, regional budgets, budgets of the cities of republican value) budgets and the financial reporting about condition of the debt formed at the expense of other means to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget respectively – no later than August 25, for accounting financial year – till the February 25 following accounting financial year.";

state Item 85 in the following edition:

"85. Address part of forms of the financial reporting of debt condition to these rules is filled in the following procedure:

name of form;

"Index" is specified form of the financial reporting of debt condition (short alphanumeric expression the name of form);

"Frequency" – is specified the period of the financial reporting about debt condition;

Accounting period;

Business – identification number of public institution;

"The collection method" – the financial reporting about condition of debt is presented on paper in the stitched form with the numbered pages and table of contents and in electronic form;

"The budget type" – is specified type of the budget from which the public institution is financed;

"Unit of measure" – thousands of tenges.";

the second Item 109 to state part in the following edition:

"The copy of the order on the right of provision of the first and second signatures in the reporting, except for administrators of the republican and local budget programs representing the reporting through digital system is attached to the financial reporting (further – TsS).";

state Item 111 in the following edition:

"111. The financial reporting about debt condition administrators of budget programs and local authorized bodies on budget implementation of the capital, areas, budgets of the cities of republican value, the budget of the area (the city of regional value) and district (the cities of regional value) the budget is submitted in full forms in electronic form by means of IS of authorized body on budget implementation. Date of submission of the report date of its transfer through IS is considered.";

state Item 113 in the following edition:

"113. In the presence of notes and need of modification of the financial reporting of the administrator of republican budget programs the State Treasury performing within competence of the central executive body realizable and control functions in the field of execution of the republican budget and servicing of execution of local budgets, National fund of the Republic of Kazakhstan rejects in TsS the financial reporting of the administrator of republican budget programs for introduction of corresponding changes, with indication of reason for rejection. The administrator of republican budget programs, within three working days makes corresponding changes to the financial reporting and again sends it to the State Treasury.";

appendices 1, 2, 3, 4, 5, 6, 7, 8 and 9 to the specified Rules to be reworded as follows according to appendices 7, of 8, of 9, of 10, of 11, of 12, of 13, 14 and 15 to this order;

2) in the order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 259 "About approval of Rules of creation of annual consolidated financial statements by administrators of budget programs with data of the financial reporting of subordinated subjects of the quasi-public sector":

in Rules of creation of annual consolidated financial statements by administrators of budget programs with data of the financial reporting of subordinated subjects of the quasi-public sector:

state Item 7 in the following edition:

"7. Address part of forms of consolidated financial statements is filled in the following procedure:

name of form;

"Index" is specified form of consolidated financial statements of administrators of budget programs with data of the financial reporting of subordinated subjects of the quasi-public sector (further – KFOP) (short alphanumeric expression the name of form);

"Frequency" – is specified KFOP period;

accounting period;

Business – identification number of public institution;

"The collection method" – KFOP is represented on paper and in electronic form;

"The budget type" – is specified type of the budget from which the public institution is financed;

"Unit of measure" – thousands of tenges.";

in Item 8:

state part one in the following edition:

"8. The consolidated financial statements administrators of republican budget programs are submitted in full forms according to Item 15 of these rules in electronic form by means of digital system (further – TsS) authorized body on budget implementation. Date of submission of the report date of its transfer through TsS is considered.";

the sixth to state part in the following edition:

"The consolidated financial statements administrators of local budget programs are submitted in electronic form by means of TsS in full of forms according to Item 15 of these rules.";

the eighth and ninth to state part in the following edition:

"In the presence of notes and need of modification of consolidated financial statements of the administrator of budget programs, the authorized body on budget implementation rejects in TsS consolidated financial statements for introduction of corresponding changes, with indication of reason for rejection.

The administrator of budget programs according to the notes directed through TsS or based on the written notice makes changes to the consolidated financial statements within 10 (ten) working days from the moment of receipt of the written notice or variation in TsS. In case of change of the financial reporting of subordinated public institution, the administrator of budget programs in writing notifies the relevant subordinated public institution and redirects offers on changes and amendments for their introduction within 10 (ten) working days to its separate financial statements.";

third of Item 10 to state part in the following edition:

"The State Treasury based on consolidated financial statements of local authorized bodies of the capital, areas, the cities of republican value on budget implementation of area – consolidated financial statements according to local budgets.";

the fourth Item 11 to state part in the following edition:

"The copy of the order on the right of provision of the first and second signatures in the reporting, except for administrators of the budget programs representing the reporting through TsS is attached to the financial reporting.";

appendices 1, 2, 3, 4 and 5 to the specified Rules to be reworded as follows according to appendices 16, of 17, of 18, 19 and 20 to this order;

2. 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.

3. This order becomes effective since July 1, 2026 and is subject to official publication, except for paragraphs of the thirty seventh, thirty eighth, forty first, forty second, fifty sixth, fifty seventh, fifty eighth, fifty ninth, sixtieth, sixty first, sixty second, sixty third, sixty sixth and sixty seventh Item 1 of this order which become effective since July 12, 2026.

Determine that since July 12, 2026:

the paragraph of the fortieth of Item 1 of this order is effective in the following edition:

"111. The financial reporting about debt condition administrators of budget programs and local authorized bodies on budget implementation of the capital, areas, budgets of the cities of republican value, the budget of the area (the city of regional value) and district (the cities of regional value) the budget is submitted in full forms in electronic form by means of TsS of authorized body on budget implementation. Date of submission of the report date of its transfer through TsS is considered.".

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 acting minister of finance of the Republic of Kazakhstan of June 25, 2026 No. 433

Appendix 1

to the Order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230

The form intended for collection of administrative data

The balance sheet as of "___" ____________ 20 ___ years

It is represented: to the administrator of budget programs, authorized body on budget implementation

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: Balance sheet

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): FO-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: public institution, offices of akims of the cities of district value, villages, settlements, rural districts.

The term of representation of the form intended for collection of administrative data on a grant basis: for public institutions it is established by administrators of budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Business and identification number  

Collection method: on paper and 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
Other short-term receivables	019
Inventories	020
The short-term advance payments issued	021
Other current assets	022
Short-term receivables by calculations with the budget for tax, non-tax and special revenues	023
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	Code of line	For the beginning of the accounting period	By the end of the reporting period
1	2	3	4
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 and other advance holders	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
Short-term accounts payable on tax, non-tax and special revenues in the budget	224
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
Off-balance accounts
Leased assets	610
The inventories accepted on safe custody or paid for centralized supply	620
Forms of the strict reporting	630
Cancelled debt of insolvent debtors	640
Debt of pupils and students for not returned material values	650
The passing sports prizes and cups	660
Permits	670
Subjects of military equipment	680
Assets of cultural heritage	690
Name __________________________________ __________________________________	Address __________________________ ________________________________ ________________________________

______________________________________________________ phone

Address electronic почты________________________________________

Contractor __________________________________________________
              surname, name, middle name (in case of its availability) the signature, phone

The head or person replacing it

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

The chief accountant or person heading structural division

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

Locus sigilli "___" ____________ 20 ___ years

Note: the explanation on filling of form is provided in Items 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, 36 and 37 Rules of creation and accounts presentation, according to appendix 7 to this order.

Appendix 2

to the Order of the acting minister of finance of the Republic of Kazakhstan of June 25, 2026 No. 433

 Appendix 2

to the Order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230

The form intended for collection of administrative data

The report on results of financial activities for the period which is coming to an end "___" ____________ 20 ___ years

It is represented: to the administrator of budget programs, authorized body on budget implementation

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: Report on results of financial activities

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): FO-2

Frequency: semi-annual, annual

Accounting period: "__" _________ __ year

The group of people, representing the form intended for collection of administrative data on a grant basis: public institution, offices of akims of the cities of district value, villages, settlements, rural districts.

The term of representation of the form intended for collection of administrative data on a grant basis: for public institutions it is established by administrators of budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Business and identification number

Collection method: on paper and in electronic form

Budget type: ____________________

Unit of measure: thousands of tenges

Indicators	Code of line	Accounting period	Last period
1	2	3	4
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 tax revenues in the budget	020
Income from penalties, penalty fee and sanctions	020-1
Other non-tax receipts	020-2
Receipt of transfers in the budget	020-3
Income from special receipts	020-4
Income from exchange transactions	021
Income from asset management, including:	030
Remunerations	031
Other incomes from asset management	032
Other incomes	040
Income, all (amount of lines 010, 021, 030 and 040)	100
Expenses of public institution, including:	110
Compensation	111
Grants	112

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