Article 120-2. The preparation of annual consolidated financial statements on the execution of the regional budget, the budgets of the city of republican significance, the capital of the Budget Code of the Republic of Kazakhstan Became invalid with the adoption of the Budget Code of the Republic of Kazakhstan dated March 15, 2025 No. 171-VIII.
1. Local authorized budget execution bodies shall prepare annual consolidated financial statements on the execution of the regional budget, the budgets of the city of republican significance, and the capital, consisting of the balance sheet for the relevant financial year, a report on financial performance, a report on changes in net assets/capital, a report on money flows, and an explanatory note.
2. Budget receipts are reflected in the annual consolidated financial statements on the execution of the regional budget, the budgets of the city of republican significance, and the capital in accordance with the procedure determined by the central authorized body for budget execution.
President
Republic of Kazakhstan
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