ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 23, 2026 No. 637

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:

state Items 58 and 59 in the following edition:

"58. In case of decision making about funds redistribution of no more than fifteen percent from amount of expenses of the budget program between administrators of budget programs and (or) between budget programs the current financial year for the approved (specified) budget, the budget programs approved in the budget for one administrator according to the subitem 2) of Item 2 and the subitem 4) of Item 3 of Article 98 of the Budget code with obligatory consideration on the relevant budget commission, the State Treasury, local authorized body on budget implementation reflects these changes in the corrected budget by modification and amendments of the consolidating plan of receipts and financing for payments, the consolidating plan of financing according to obligations based on certificates of modification of the consolidating plan of the receipts and financing on payments, the consolidating plan of financing according to obligations created by authorized body on budget implementation according to the procedure, established by paragraph 4 of Chapter 2 of these Procedures.

59. Administrators of republican budget programs based on the carried-out budget monitoring are not more often than once a quarter to the twenty fifth day of the first month of quarter, in the fourth quarter - no later than October 1 of the current financial year in the cases provided by the subitem 2) of Item 2 of Article 98 of the Budget code make offers on funds redistribution between budget programs the current financial year with obligatory consideration on the Republican budget commission without change of structure of the budget in the central authorized body for budgetary planning.

Administrators of local budget programs based on the carried-out budget monitoring are not more often than once a quarter to the twenty fifth day of the first month of quarter, in the fourth quarter - no later than October 1 of the current financial year in the cases provided by the subitem 4) of Item 3 of Article 98 of the Budget code make offers on funds redistribution between budget programs, except for budget programs (subprogrammes) financed by means at the expense of means from the higher budget the current financial year with obligatory consideration on the local budget commission without change of structure of the budget in local authorized body for state planning.";

state Item 84 in the following edition:

"84. For the public institutions financed from republican and/or local budgets for carrying out expenses from republican and/or local budgets the State Treasury assigns seven-digit codes where the first three signs designate code of the administrator of budget programs according to single budget classification of the Republic of Kazakhstan created in the Normative reference information module of the digital system "State planning", the subsequent four signs are individual for each public institution.";

state Item 159 in the following edition:

"159. The procedure for opening and account termination of Special state fund, accounts of the central and (or) local authorized bodies of the respective sphere is performed according to requirements of paragraphs 3 and 8 of Chapter 4 of these Procedures.";

state Item 160-2 in the following edition:

"160-2. Transactions on revenues to the control account of cash of Fund of infrastructure development, the central and (or) local authorized bodies of the respective sphere, the subject of the quasi-public sector are considered according to single budget classification of the Republic of Kazakhstan.

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