Article 120-3. Preparation of annual consolidated financial statements on the execution of the budget of the district (city of regional significance), district (city of regional significance) budget, budgets of the city of district significance, village, settlement, rural district 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 budget of the district (city of regional significance) and the district (city of regional significance) budget, consisting of the balance sheet for the relevant financial year, a report on financial performance, a report on changes in net assets/capital, a statement on the movement of money, explanatory information notes.
The offices of akims of cities of district significance, villages, towns, rural districts prepare annual financial statements on the execution of budgets of cities of district significance, villages, towns, rural districts, consisting of a balance sheet for the corresponding financial year, a report on financial performance, a report on changes in net assets/capital, a report on the movement of money, an explanatory note, and submit it to the local authorized bodies for the execution of the budget of the district (city of regional significance).
2. Budget receipts in the annual consolidated financial statements on the execution of the budget of a district (city of regional significance), district (city of regional significance) budget, budgets of a city of regional significance, village, settlement, rural district are reflected in the manner determined by the central authorized body for budget execution.
President
Republic of Kazakhstan
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