ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 20, 2026 No. 556

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 262 "About approval of Rules of creation and provision of budget reports"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 262 "About approval of Rules of creation and provision of budget reports" the following changes and amendments:

in the Rules of creation and provision of budget reports approved by the specified order:

state Item 3 in the following edition:

"3. Budget reports of subordinated public institutions, off-budget funds, public institutions and administrators of budget programs are submitted by means of digital system (further – TsS).";

state Item 9 in the following edition:

"9. Public institutions and administrators of budget programs constitute and represent the following report types:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU according to appendix 2 to these rules (further – form 1-PU);

arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for form 2-SD according to appendix 3 to these rules (further – form 2-SD);

the report on use of the funds allocated for entertainment costs in form 3-PZ according to appendix 4 to these rules (further – form 3-PZ);

the receipt and disbursement statement of the State Social Insurance Fund in form 8-GFSS according to appendix 6 to these rules (further – form 8-GFSS);

the receipt and disbursement statement of Fund of social medical insurance in form 8-FSMS according to appendix 7 to these rules (further – form 8-FSMS);

the receipt and disbursement statement of Special state fund for form 10-SGF according to appendix 8 to these rules (further – form 10-SGF);

the receipt and disbursement statement of Special state fund for form 11-special state fund - the central authorized body of the respective sphere / local authorized body of the respective sphere / authorized body on return of assets according to appendix 9 to these rules (further – form 11-SGF-TsUO/MUO/UO).";

state Item 11 in the following edition:

"11. In case of availability of notes and need of modification of budget reports of subordinated public institutions, off-budget funds the administrator of republican budget programs rejects in TsS budget reports for introduction of corresponding changes, with indication of reason for rejection. Subordinated public institutions, off-budget funds after entering of corresponding changes into budget reports, send it by means of TsS to the administrator of republican budget programs again.

In case of availability of notes and need of modification of budget reports of the administrator of republican budget programs the State Treasury, rejects by means of TsS budget reports of the administrator of republican budget programs for introduction of corresponding changes, with indication of reason for rejection. The administrator of republican budget programs, after entering of corresponding changes into budget reports, sends it to the State Treasury again.";

to state part one of Item 12 in the following edition:

"12. In case of availability of notes and need of modification of budget reports of subordinated public institutions the administrator of local budget programs rejects in TsS budget reports of subordinated public institutions for introduction of corresponding changes, with indication of reason for rejection. Subordinated public institutions after entering of corresponding changes into budget reports, send it to the administrator of local budget programs again.";

state Item 19 in the following edition:

"19. Special state bodies receive from bodies of the State Treasury the performance report of funding plan in form 4-20 according to appendix 9-1 to these rules (further – form 4-20).";

state Items 21 and 22 in the following edition:

"21. Administrators of budget programs and public institutions, serviced by means of TsS "Treasury client", independently create form 4-20.

22. Authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts, the State Treasury create and represent the following report types:

the performance report of the republican budget, the corresponding local budgets, the government budget in form according to appendix to 10 these rules (further – the performance report of the budget);

the report on movement of money on the control account of cash of National fund of the Republic of Kazakhstan in form according to appendix 12 to these rules;

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU-UO according to appendix 14 to these rules (further – form 1-PU-UO);

form 2-SD;

the performance report of budget development programs, with separation into the budget programs directed to implementation of budget investment projects (programs) and to forming or increase in the authorized capital of legal entities in form 6-BPR according to appendix 17 to these rules.

The central authorized body on budget implementation creates the following report types:

the report on receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim for form according to appendix 17-1 to these rules;

the performance report of the consolidated budget in form according to appendix 17-2 to these rules.";

the second Item 23 to state part in the following edition:

"Local authorized bodies of the capital, area, city of republican value on budget implementation represent forms 1-PU-UO and forms 2-SD to the State Treasury as of July 1 – no later than August 15, on condition for the expired financial year – no later than February 20 of the year following accounting financial year.";

49, of 50, 51 and 52 to state Items in the following edition:

"49. Performance reports of budgets: republican, the capitals, regional, the cities of republican value, district (the cities of regional value), the cities of district value, the village, the settlement, the rural district – include all received receipts, including from budgets of other levels, and all made expenses, including expenses for acquisition account from the higher budget, and the transfers transferred to budgets of other levels.

50. Data on execution of indicators of the republican budget in month (year) according to appendix 17-3 to these rules, are constituted and represented by the State Treasury to the central authorized body on budget implementation.

51. The consolidated budget – the centralized cash fund of the state combining the republican budget, budgets of the capital, areas, cities of republican value, receipt and expenses of National fund of the Republic of Kazakhstan, receipt and payment of Fund of compensation by the victim, receipts and expenses of the State Social Insurance Fund, receipt and expenses of Fund of social medical insurance, receipt and expenses of Special state fund without mutually repayable transactions between them.

52. In case of creation of performance reports of the republican budget, budget of the capital, the regional budget, city budget of republican value, district (the cities of regional value) the budget, city budget of district value, the village, the settlement, the rural district calculations for transfers are considered in expanded form.";

state Item 57 in the following edition:

"57. In case of creation of the performance report of the government budget calculations between republican and regional budgets, budgets of the capital and the cities of republican value on transfers do not join in it.";

the second Item 64 to state part in the following edition:

"Creation of the performance report of the consolidated budget is made on the basis:

1) performance report of the republican budget;

2) the performance report of local budgets (summary on the capital, areas and the cities of republican value) created by actually structural division based on performance reports of budgets of the capital, areas and the cities of republican value;

3) report on receipts and use of National fund of the Republic of Kazakhstan;

4) the report on receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim;

5) receipt and disbursement statement of the State Social Insurance Fund;

6) receipt and disbursement statement of Fund of social medical insurance;

7) receipt and disbursement statement of Special state fund.";

state Item 65 in the following edition:

"65. The interbudget relations are governed by transfers and budget credits which for the purpose of exception of the double account on them in case of creation of performance reports of the consolidated, state budgets, the budget of area and the budget of the area (the city of regional value) are subject to exception of the amounts received by arithmetic addition republican and budgets of the capital, areas and the cities of republican value, regional and budgets of areas (the cities of regional value), district (the city of regional value) and budgets of the cities of district value, villages, settlements, rural districts.";

third of Item 68 to state part in the following edition:

"At the same time the reconciliation statement of reporting data according to appendix 19-1 to these rules is drawn up. After that joint operation on identification of the reasons of discrepancies and their elimination is carried out.";

state Item 69 in the following edition:

"69. Data on execution of indicators of the budget for mutually repayable transactions, according to appendix 20 to these rules are attached to data on form 1-27-BK.";

state Item 71 in the following edition:

"71. Local authorized bodies on budget implementation of the capital, area, city of republican value represent to the central authorized body on budget implementation:

The monthly performance report of the budget of the capital, area, city of republican value – no later than the 8th following for reporting by means of TsS in full in which the Section of the performance report of the local budget including receipts in the budget contains categories, classes, subclasses and specifics of classification of receipts of the budget, and the Sections of the report including budget expenses functional groups, functional subgroups, administrators of budget programs, programs, subprogrammes and specifics of classification of expenses of the budget with subsequent until the end of the month following the reporting, its confirmation through single system of electronic document management of state bodies created according to Items 30 and 31 of these rules contain 1);

The annual performance report of the budget of the capital, area, city of republican value – no later than February 1 of the year following after accounting year by means of TsS in full in which the Section of the performance report of the local budget including receipts in the budget contains categories, classes, subclasses and specifics of classification of receipts of the budget, and the Sections of the report including expenses of the budget functional groups, functional subgroups, administrators of budget programs, programs, subprogrammes and specifics of classification of expenses of the budget, according to Items 30 and 31 of these rules, till March 10 of the year following reporting contain 2).";

change in Kazakh is made to part third Item 75, the text in Russian does not change;

state Item 76 in the following edition:

"76. For creation of the performance report of priority republican investments the State Treasury during the first five working days of the month following month under report loads data on the annual amounts of investment projects of TsS according to the List of priority republican budget investments attached to the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget.

Administrators of republican budget programs no later than the 10th of the current month following month under report in electronic form submit in the State Treasury the performance report of the budget development programs directed to implementation of investment projects, created in TsS in form 7-BIP according to appendix 22 to these rules.";

78, of 79, of 80, 81 and 82 to state Items in the following edition:

"78. The annual performance report state and local budgets is submitted the central authorized body on budget implementation in the Government of the Republic of Kazakhstan, Administration of the President of the Republic of Kazakhstan, the central authorized body on state planning within ten working days after approval of reports of the Government of the Republic of Kazakhstan by Kurultai of the Republic of Kazakhstan and the Highest auditor chamber of the Republic of Kazakhstan about execution of the republican budget for the expired financial year.

79. Monthly, annual performance reports state, republican and local (the code, by budgets of the capital, areas, the cities of republican value) budgets, performance reports of priority republican budget investments, performance reports of budget development programs under local (code) budgets go the central authorized body on budget implementation to the relevant state bodies in electronic form with the cover letter.

Sections of performance reports state, republican and local (the summary report on execution of budgets of the capital, areas, the cities of republican value) budgets, the including receipts of the budget contain data on categories, classes, subclasses and specifics of classification of receipts of the budget.

The Sections of reports including budget expenses contain data on functional groups, functional subgroups, administrators of budget programs, budget programs and subprogrammes of classification of expenses of the budget.

80. Performance reports of budgets of the capital, areas, cities of republican value go the central authorized body on budget implementation to the relevant state bodies in aggregative form in which the Sections of performance reports of budgets of the capital, areas, the cities of republican value including receipts of the budget contain categories of classification of receipts of the budget, and Sections including budget expenses contain functional groups of classification of expenses of the budget.

81. Monthly, annual performance reports state, republican, local (the summary report on execution of budgets of the capital, areas, cities of republican value) budgets, budgets of the capital, areas, the cities of republican value and areas (the cities of regional value) are created in electronic form with reflection of receipts of budgets for categories, classes, subclasses and specifics of classification of receipts of the budget and budgets expenses on functional groups, functional subgroups, administrators of budget programs, programs, subprogrammes and specifics of classification of expenses of the budget for the structure of the budget corresponding to Item 33 of these rules and also by categories, classes, subclasses and specifics of economic classification of expenses of the budget and administrators of budget programs.

Monthly, annual performance reports state, local (the summary report on execution of budgets of the capital, areas, cities of republican value) budgets are constituted by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, on the basis:

1) the indicators of the republican budget this about execution provided the State Treasury;

2) performance reports of the local budgets submitted by local authorized bodies on budget implementation;

3) data on execution of indicators of the local budgets on form 1-27-M provided by body of the State Treasury;

4) the table of codes on mutually repayable transactions developed by the structural division of the central authorized body on budget implementation performing the function on development of Single budget classification of the Republic of Kazakhstan and entered into TsS.

82. The monthly, annual performance report of the consolidated budget is constituted by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, on the basis:

1) the indicators of the republican budget this about execution provided by the State Treasury;

2) the performance report of local budgets (summary on the capital, areas and the cities of republican value) created by actually structural division based on the performance reports of budgets of the capital, areas and the cities of republican value provided by local authorized bodies on budget implementation of the capital, area, city of republican value on budget implementation;

3) the report on receipts and use of National fund of the Republic of Kazakhstan, the provided State Treasury;

4) planned targets of investment revenues from management of National fund and the coverings of the expenses connected with management of National fund and carrying out annual external audit, provided by the structural division of the central authorized body on budget implementation performing functions of creation of the annual statement about forming and use of National fund of the Republic of Kazakhstan;

5) the report on receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim;

6) receipt and disbursement statement of the State Social Insurance Fund;

7) receipt and disbursement statement of Fund of social medical insurance;

8) receipt and disbursement statement of Special state fund.";

state Item 88 in the following edition:

"88. The monthly, annual report on receipts and use of Fund of compensation by the victim is constituted by structural division of the central authorized body responsible for creation of the reporting under Fund of compensation by the victim and includes Sections:

1) Income (I);

2) Payments with the control account of cash of Fund of compensation by the victim (II);

3) Balance of the income and payments (III);

4) the Remaining balance of money on the control account of cash of Fund of compensation by the victim for the beginning of financial year (IV);

5) the Remaining balance of money on the control account of cash of Fund of compensation by the victim by the end of the reporting period (V).

The structural division of the central authorized body responsible for creation of the report on Fund of compensation by the victim submits the report on receipts and use of Fund of compensation by the victim in structural division of the central authorized body on budget implementation responsible for report generation about execution of the consolidated budget as of the 1st following reporting – no later than the 10th following the accounting period on condition for the expired financial year – no later than February 1 of the year following accounting financial year.";

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

appendix 5 to the specified Rules to exclude;

appendices 6, 7, 8 and 9 to the specified Rules to be reworded as follows according to appendices 5, of 6, 7 and 8 to this order;

add appendix 9-1 according to appendix 9 to this order;

appendix 10 to the specified Rules to be reworded as follows according to appendix 10 to this order;

appendix 11 to the specified Rules to exclude;

appendix to 12 specified Rules to be reworded as follows according to appendix 11 to this order;

appendix 13 to the specified Rules to exclude;

appendix to 14 specified Rules to be reworded as follows according to appendix 12 to this order;

appendices 15 and 16 to the specified Rules to exclude;

appendix 17 to the specified Rules to be reworded as follows according to appendix 13 to this order;

add with appendices 17-1, 17-2 and 17-3 according to appendices 14, 15 and 16 to this order;

appendices 18 and 19 to the specified Rules to be reworded as follows according to appendices 17 and 18 to this order;

add appendix 19-1 according to appendix 19 to this order;

in appendices 20, 21 and 22 to the specified Rules to be reworded as follows according to appendices 20, 21 and 22 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 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 August 20, 2026 No. 556

Appendix 1

to Rules of creation and submission of budget reports

List of forms of budget reports

Frequency				Name of forms
monthly	quarterly	half-year	annually
1	2	3	4	5
		half-year	annually	The performance report of plans of receipts and expenses of money from sales of goods (works, services) – form 1-PU * (appendix 2)
		half-year	annually	Arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland – form 2-SD (appendix 3)
		half-year	annually	The report on use of the funds allocated for entertainment costs – form 3-PZ (appendix 4)

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info