Budget Code of the Republic of Kazakhstan

Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.

Unofficial translation

GENERAL PART SECTION 1. MAIN PROVISIONS Chapter 1. GENERAL PROVOSIONS

Article 1. Budgetary legislation of the Republic of Kazakhstan

1. Budget legislation of the Republic of Kazakhstan shall be based on the Constitution of the Republic of Kazakhstan, shall consist of this Code and other regulatory legal acts, adoption of which shall be provided for by this Code.

Budgetary legislation of the Republic of Kazakhstan shall be effective throughout the territory of the Republic of Kazakhstan and shall apply to all individuals and legal entities.

2. Provisions of this Code, except for cases stipulated by this Code, shall not apply to the National Bank of the Republic of Kazakhstan, its departments and organizations included in its structure, as well as authorized body on regulation, control and supervision of financial market and financial organizations, legal entities, shareholder (participant, trustee) of which shall be the National Bank of the Republic of Kazakhstan, except for non-commercial organization providing conditions for activity of bodies, their organizations and participants of the “Astana” International Financial Centre.

3. Provisions of this Code shall be applied taking into account the peculiarities established by the Laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan regulating the issues of state secrets, elections of the President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan, deputies of maslikhats, akims of districts (cities of regional significance), cities of district significance, villages, settlements, rural districts, as well as members of local self-government bodies in the Republic of Kazakhstan, carrying out operational-search, intelligence, counterintelligence activities, ensuring foreign policy activities, defense capability and national security of the country, financing the judicial system of the Republic of Kazakhstan, financing the authorized body for the return of assets.

4. International treaties ratified by the Republic of Kazakhstan shall have priority over this Code. The procedure and conditions of validity on the territory of the Republic of Kazakhstan of international treaties to which the Republic of Kazakhstan shall be a party shall be determined by the legislation of the Republic of Kazakhstan.

5. Acts of the Government of the Republic of Kazakhstan and local executive bodies on allocation of money respectively from the republican and local budgets for the next fiscal year shall be recognized as invalid after the end of the relevant fiscal year, except for the provisions of these acts on allocation of money on a repayable basis.

Actions of Annexes to the Law on the republican budget (decision of maslikhat on local budget) for the second and third years of the planning period shall be recognized as invalid with the introduction of the Law on the republican budget (decision of maslikhat on local budget) for the next planning period.

6. The Law on the republican budget, decision of maslikhat on local budget, acts of the Government of the Republic of Kazakhstan and local executive bodies on their implementation, as well as regulatory legal acts on introduction of amendments and additions to them shall enter into force from January 1 of the relevant fiscal year.

Article 2. The main purpose and objectives of the budget legislation of the Republic of Kazakhstan and general requirements to the recipients of budgetary funds

1. The main purpose of the budget legislation of the Republic of Kazakhstan shall be to ensure harmonization of strategic goals of public administration, tasks and functions of the state with the amount of budgetary funds required for their achievement or implementation in accordance with the budgetary policy.

2. The main tasks of the budget legislation of the Republic of Kazakhstan shall be:

1) establishment of basic provisions, principles and mechanisms of functioning of the budget system, education and use of budgetary funds, as well as formation and use of the National Fund of the Republic of Kazakhstan;

2) regulation of budgetary, inter-budgetary relations;

3) creation of legal bases for effective management of public finances and budget through the principles of the budget system.

3. In order to realize the main purposes and objectives of the budget legislation of the Republic of Kazakhstan, the following requirements shall be provided:

budget program administrators, local executive bodies and other recipients of budget funds shall be prohibited from submitting proposals to the President of the Republic of Kazakhstan, the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the central authorized body for budget planning and local authorized bodies for state planning to increase budget expenditures outside the budget planning process;

administrators of budget programs, local executive bodies and other recipients of budget funds shall be prohibited to make proposals to the President of the Republic of Kazakhstan, the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, related to change of mechanisms or instruments of fulfillment of tasks of the budget legislation of the Republic of Kazakhstan, established by paragraph 2 of this Article, without coordination with the central authorized body on budget policy, central authorized body on budget planning, local authorized body on state planning, as well as, if necessary, central authorized body on budget execution and state treasury;

local authorized sectoral state bodies shall be prohibited to coordinate proposals of central sectoral state bodies on increase, reduction and (or) redistribution of budget expenditures without coordination with the local authorized body on state planning and compliance with the procedures provided for by paragraph 2 of Article 73 of this Code.

4. Disagreements between administrators of budget programs and the central authorized body on budget planning and (or) local authorized body on state planning shall be considered by the relevant budget commission, except for disagreements between administrators of budget programs financed from budgets of cities of district significance, villages, settlements, rural districts, and local authorized bodies on state planning of districts (cities of regional significance), shall be considered by the local community meeting.

Article 3. Basic concepts used in this Code

1. The following basic concepts shall be used in this Code:

1) approved budget - a budget approved by the Parliament of the Republic of Kazakhstan or the corresponding maslikhat;

2) budget - a centralized monetary fund of the state, intended for financial support of the implementation of its tasks and functions;

3) budget system - a set of budgets, the National Fund of the Republic of Kazakhstan, as well as budgetary processes and relations, including with subjects of the quasi-public sector, extra-budgetary funds;

4) budget funds - money and other assets of the state, the receipt of state property and the expenditure of which shall be reflected in the budget in cash;

5) underutilization of budget funds - the excess of the financing plan for payments over the paid obligations under the budget program, minus budget savings, which has developed at the end of the reporting period, unallocated reserve balance for initiatives of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and local executive bodies, return of targeted transfers allocated from the National Fund of the Republic of Kazakhstan, and return of targeted transfers for development, allocated in the reporting financial year, allowed to be used in accordance with this Code;

6) budget process - the activities of participants in the budget process regulated by the budget legislation of the Republic of Kazakhstan at the stages of forecasting, planning, consideration, approval, execution, clarification, sequestration and adjustment of the budget, accounting and financial reporting, budget accounting and budget reporting, monitoring and evaluation of results;

7) budget policy - a set of measures to manage public finances of the Republic of Kazakhstan aimed at ensuring the sustainability of public finances;

8) off-budget fund - a centralized monetary fund created in the form of a legal entity, the founder and sole shareholder of which shall be the state, or a cash control account, the main purpose of which shall be to implement the socio-economic tasks of the development of the republic or region;

9) inefficient implementation of budget programs - failure to achieve the final results stipulated by the passports of budget programs, including with the full use of budget funds;

10) budget relations - relations arising in the budget process;

11) budget operations - operations carried out in the process of budget execution;

12) reporting fiscal year - the year preceding the current financial year of the planned period;

13) planning period - three financial years following the current financial year;

14) regular fiscal year - the year following the current fiscal year;

15) fiscal year - the period of time beginning on January 1 and ending on December 31 of the calendar year during which the budget shall be executed;

16) financing - allocation of budget money to their recipients;

17) short-term period - a period of up to one year;

18) state assets - property and non-property goods and rights having a value assessment, obtained into state ownership as a result of past operations or events;

19) state investment project - a set of measures provided for by this Code aimed at the creation and (or) development of assets, including the creation of new, expansion and (or) renewal of existing industries;

20) public finances - a system of relations between the republican budget, local budgets, the National Fund of the Republic of Kazakhstan, entities of the quasi-public sector, extra-budgetary funds arising from the formation, distribution, redistribution of assets and liabilities of the public sector;

21) stability of public finances - the state of public finances, providing financing for the implementation of the tasks and functions of the state, taking into account its obligations in the long term;

22) revised budget - the approved budget, taking into account amendments and additions adopted by the Parliament of the Republic of Kazakhstan or the relevant maslikhat during its implementation;

23) results indicators - a set of target indicators, final results characterizing the activities of a state body to implement a development plan of a state body, action plans or development plans of entities of the quasi-public sector, development plans of the region, the city of republican significance, the capital and (or) passports of budget programs, as well as entities of the quasi-public sector to implement their action plans or development plans;

24) target indicator - an indicator that quantitatively measures the achievement of the goal of a development plan of a state body, an action plan or a development plan of a quasi-public sector entity, or a development plan of a region, city of republican significance, capital;

25) medium-term period - the period following the current fiscal year, lasting from one to five years;

26) balance - compliance of assumed obligations with the amount of planned budget funds at the level not exceeding the budget established by the project;

27) adjusted budget - the approved (updated) budget, taking into account amendments and additions introduced during its implementation on the basis of decisions of the Government of the Republic of Kazakhstan and local executive bodies, decisions of akims of cities of regional significance, villages, towns, rural districts and other regulatory legal acts of the Republic of Kazakhstan;

28) the final result - the indicator of the passport of the budget program, which qualitatively measures the achievement of the goal and (or) the target indicator of the development plan of the state body, the development plan of the region, the city of republican significance, the capital and (or) the budget program within the provided budget funds;

29) long-term period - the period following the current fiscal year, lasting from five to thirty years.

2. Other concepts of budget legislation of the Republic of Kazakhstan not specified in this article shall be used in the meanings defined in the relevant articles of this Code.

The concepts of other branches of the legislation of the Republic of Kazakhstan used in this Code shall be used in the sense in which they are used in the relevant branches of the legislation of the Republic of Kazakhstan, unless otherwise provided by this Code.

When the definitions of concepts of budget legislation of the Republic of Kazakhstan do not coincide with the definitions of concepts of other branches of legislation of the Republic of Kazakhstan, the concepts of budget legislation of the Republic of Kazakhstan shall be used in relation to budget relations.

Article 4. Basic principles of the budget system of the Republic of Kazakhstan

The budget system of the Republic of Kazakhstan shall be based on the following basic principles:

1) the principle of unity - the application of uniform principles of organization and functioning of the budget system using uniform procedures and technical solutions of the budget process in the Republic of Kazakhstan;

2) the principle of sustainability of public finances - the formation of a budgetary policy that shall ensure financing the implementation of the tasks and functions of the state, taking into account its obligations in the long and medium term;

3) the principle of completeness - the completeness of the reflection and accounting in the budget and the National Fund of the Republic of Kazakhstan of all relevant revenues and expenses provided for by the legislation of the Republic of Kazakhstan, the prevention of offsets of mutual claims using budget funds, as well as concessions of rights of claims on budget funds;

4) the principle of validity - planning and use of budget funds, the National Fund of the Republic of Kazakhstan and state assets in accordance with indicators of forecasting socio-economic development on the basis of regulatory legal acts and other documents that determine the need to include certain revenues or expenses in the draft budget and the validity of their volumes;

5) the principle of consistency - compliance by state bodies with previously having adopted decisions in the field of budgetary relations, reflection in the budget documentation of information for the last three reporting fiscal years and for three years provided for by the approved (updated) budget for the planning period;

6) the principle of efficiency - the implementation of the budgetary process, planning and use of funds of the National Fund of the Republic of Kazakhstan based on the need to achieve the optimal ratio between costs and results, ensuring the implementation of state functions and the quality provision of public services with a minimum amount of budgetary funds;

7) the principle of effectiveness - planning and execution of the budget, the use of funds of the National Fund of the Republic of Kazakhstan, the adoption of administrative and management decisions focused on achieving indicators of results provided for by plans for the development of state bodies, plans for the development of regions, cities of republican significance, the capital, development plans or action plans of entities of the quasi-public sector, or passports of budget programs;

8) the principle of budget independence - the establishment of a stable distribution of revenues between budgets of different levels and the determination of the directions of their expenditure in accordance with this Code, the right of all levels of government to independently carry out the budget process in accordance with this Code, inadmissibility of withdrawal of income additionally received during the execution of local budgets, and balances of budget funds of local budgets to higher budgets, inadmissibility of imposing additional expenses on lower budgets without their corresponding compensation;

9) the principle of cash unity - crediting all revenues to the budget to a unified treasury account and the implementation of all provided expenses from a unified treasury account in national currency;

10) the principle of transparency - openness and accessibility of the budget process for society, mandatory publication of regulatory legal acts in the field of budget legislation of the Republic of Kazakhstan, information on public finances, approved (updated, adjusted) budgets and other documents defined by this Code, with the exception of information constituting a state or other secret protected by the Law.

Article 5. Budget process participants

Participants in the budget process shall be:

1) Government of the Republic of Kazakhstan, local executive bodies, offices of akims of cities of regional significance, villages, towns, rural districts;

2) representative bodies - the Parliament of the Republic of Kazakhstan and maslikhats;

3) state bodies;

4) state audit and financial control bodies;

5) the central authorized body for budget policy - the central executive body, carrying out management, as well as within the limits stipulated by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of budgetary policy, including in the development of the budgetary system, public finance management and income forecasting, economic policy, investment attraction policy, public-private partnerships, public investment projects, inter-budgetary relations, public and state-guaranteed borrowing and debt, management of state assets, attraction and within the competencies established by this Code, use of grants;

6) central authorized body for regional policy - the central executive body exercising leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of formation and implementation of state policy in the field of regional development;

7) central authorized body for state planning - the central executive body exercising leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of state planning and strategic, control, implementation and regulatory functions;

8) the central authorized body for budget planning - the central executive body that exercises leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of budget planning, within the competence, methodological guidance on budget planning, as well as the development of proposals for improving the budget planning system;

9) the central authorized body for budget execution - the central executive body exercising leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of budget execution, accounting, budget accounting and budget reporting on the execution of the republican budget and, within its competence, local budgets, extra-budgetary funds;

10) state treasury - a department of the central executive body for budget execution, which shall be entrusted with the functions of the authorized body for treasury budget execution;

11) state treasury bodies - territorial subdivisions of the state treasury;

12) state revenue bodies determined by the tax legislation of the Republic of Kazakhstan;

13) authorized state bodies responsible for collecting non-tax revenues from individuals and legal entities to the republican or local budget, the National Fund of the Republic of Kazakhstan, the Victims Compensation Fund, the Special State Fund and monitoring their receipt (hereinafter referred to as the authorized bodies for non-tax revenues);

14) local authorized body for state planning - an executive body financed from the local budget, performing functions in the field of strategic, economic and budgetary planning in the corresponding administrative-territorial unit;

15) local authorized body for budget execution - an executive body financed from the local budget, performing functions in the field of budget execution, accounting, budget accounting and budget reporting for the execution of the local budget;

16) The Council for the Management of the National Fund of the Republic of Kazakhstan - a consultative and advisory body under the President of the Republic of Kazakhstan, one of the main tasks of which shall be to assist, develop and consider proposals and make recommendations to the President of the Republic of Kazakhstan on the use of the National Fund of the Republic of Kazakhstan.

The decision to establish a Council for the management of the National Fund of the Republic of Kazakhstan, its composition and position shall be approved by the President of the Republic of Kazakhstan;

17) budget commission - a consultative and advisory body created to ensure timely and high-quality development of the draft budget and the development of proposals for budget planning and execution.

The Government of the Republic of Kazakhstan forms the Republican Budget Commission, approves the regulation on it, competence and composition.

Local executive bodies of regions, cities of republican significance, the capital, districts (cities of regional significance) form the corresponding local budget commissions, approve provisions on them, competencies and composition.

The first head of the administrator of republican budget programs shall form a departmental budget commission, shall determine its working body and shall approve the regulation on it, competence and composition.

Budget commissions shall operate on an ongoing basis.

The competence of the republican budget commission, budget commissions of the region, city of republican significance, capital, district (city of regional significance) shall include:

1) development of proposals on the forecast of socio-economic development, draft plans for the development of state bodies or draft plans for the development of the region, the city of republican significance, the capital or draft amendments and additions to them, limits of expenditures of administrators of budget programs and directions of expenditures of administrators of budget programs;

2) development of proposals for determining indicators of draft budgets, clarification, adjustment of budgets;

3) development of proposals for draft regulatory legal acts providing for a reduction in revenues or an increase in expenditures of the republican and (or) local budgets and (or) the National Fund of the Republic of Kazakhstan, including in the case provided for in paragraph five of the first part of the paragraph 2 of Article 73 of this Code;

4) development of proposals for draft regulatory legal acts developed in implementation of the provisions of this Code;

5) consideration of the results of the review of expenditures, budget monitoring, assessment of results and development of proposals for them;

6) other powers provided for by this Code, as well as provisions on budget commissions.

The competence of departmental budget commissions shall include:

1) development of proposals for the draft development plan of a state body or the draft amendments and additions to the development plan of a state body, budget requests;

2) consideration of the results of budget monitoring, assessment of results and development of proposals for them;

3) other powers provided for by this Code, as well as regulations on departmental budget commissions.

The working bodies of the Republican Budget Commission and local budget commissions shall be, respectively, the central authorized body for budget planning and local authorized bodies for state planning.

The chairman of the local budget commission shall be the akim of the corresponding region, city of republican significance, capital, district (city of regional significance).

The secretary of the local budget commission shall be the first head of the local authorized body for state planning.

The procedure for organizing the activities of the budget commission shall be developed and determined by the working body of the relevant budget commission;

18) Public council - consultative and advisory, supervisory body formed in accordance with the Law of the Republic of Kazakhstan "On Public councils";

19) budget programs administrator - a state body responsible for planning, substantiation, implementation and achievement of the results of budget programs, determined in accordance with the functions, powers and competencies assigned to it by the legislation of the Republic of Kazakhstan.

The budget program administrator independently shall use budget funds if he is both the budget program administrator and a government agency.

Structural and territorial subdivisions of state bodies cannot be administrators of budget programs, with the exception of territorial police bodies, the criminal executive (penitentiary) system and territorial subdivisions of the authorized body in the field of civil protection of the region, the city of republican significance, the capital, which are administrators of regional budget programs, budget programs of cities of republican significance, the capital;

20) entities of the quasi-public sector - state enterprises, limited liability partnerships, joint-stock companies, including the National Wealth Fund, national management holdings, national holdings, national companies of which the State shall be the founder, participant or shareholder, as well as subsidiaries, affiliates and other legal entities affiliated with them in accordance with the legislative acts of the Republic of Kazakhstan, social health insurance fund, State Social Insurance Fund, non-profit organization, providing conditions for the activities of bodies, their organizations and participants of the "Astana"; International Financial Center;

21) autonomous organization of education - a non-profit organization without membership established by the Government of the Republic of Kazakhstan, the legal status and special legal regime of which shall be determined by legislative acts of the Republic of Kazakhstan;

22) recipients of budget funds - individuals and legal entities that receive budget funds through administrators of budget programs or entities of the quasi-public sector and use them in order to ensure the implementation of the tasks and functions of the state.

Recipients of budgetary funds shall be obliged to spend budgetary funds for their intended purpose and ensure the fulfillment of their obligations to achieve the results defined in the budget and other documentation developed in accordance with this Code, with the exception of cases provided for by this Code.

Recipients of budget funds, including entities of the quasi-public sector, shall be prohibited from placing budget funds on deposits and in other financial instruments, including abroad, in order to receive remuneration, with the exception of cases provided for by this Code;

23) residents of the Republic of Kazakhstan - legal entities established in accordance with the legislation of the Republic of Kazakhstan, located in the Republic of Kazakhstan, as well as their branches and representative offices located in the Republic of Kazakhstan and (or) abroad;

24) financial agency - national management holding and legal entities, one hundred percent of the shares of which belong to the national managing holding, as well as a bank or organization with one hundred percent state participation, carrying out certain types of banking operations authorized in accordance with the legislation of the Republic of Kazakhstan to implement state investment policy in certain areas of the economy and for this purpose borrowing in the financial market of the Republic of Kazakhstan and (or) the international financial market;

25) integrator in the field of budget process - a legal entity whose sole shareholder shall be the state, determined by the central authorized body for budget execution, which is entrusted with the functions of ensuring digitalization and automation of the budget process.

Article 6. Digital transformation of the budget process

1. The digital transformation of budget process informatization objects shall cover all stages of the budget process and shall be carried out in compliance with the requirements established by this Code and the Laws of the Republic of Kazakhstan.

2. The digital transformation of the budget process shall be provided by the integrator in the field of the budget process.

The digital transformation of the local budget planning process shall be provided by local executive bodies.

3. Budget process integrator shall:

ensure the creation, maintenance, development, information security and implementation of informatization objects of the budget process;

provide information, analytical and consulting services on the digital transformation of the budget process;

provide access to representative bodies and bodies of state audit and financial control to objects of informatization of the budget process in accordance with the procedure determined by the central authorized body for budget execution.

4. Standards and requirements for informatization objects of the budget process shall be developed and approved by the authorized body for budget execution in compliance with the requirements of the legislation of the Republic of Kazakhstan in the field of informatization.

Chapter 2. LEVELS, TYPES AND STRUCTURE OF THE BUDGET

Article 7. Budget levels

1. In the Republic of Kazakhstan, budgets of the following levels shall be approved, implemented and independent:

1) the republican budget approved by the Law of the Republic of Kazakhstan;

2) the regional budget, the budget of the city of republican significance, the capital, approved by the decision of the regional maslikhat, maslikhat of the city of republican significance, the capital;

3) district (city of regional significance) budget, approved by the decision of the district (city of regional significance) maslikhat;

4) the budget of the city of regional significance, village, settlement, rural district, approved by the decision of the district (city of regional significance) maslikhat after agreement with the meeting of the local community.

2. The republican budget shall be a centralized monetary fund formed from revenues determined by this Code and intended for financial support of the tasks and functions of central state bodies, state institutions subordinate to them and the implementation of republican directions of state policy.

3. The regional budget, the budget of the city of republican significance, the capital shall be a centralized monetary fund formed from the proceeds determined by this Code, and intended for financial support of the tasks and functions of local state bodies of the regional level, the city of republican significance, the capital, state institutions subordinate to them and the implementation of state policy in the corresponding administrative-territorial unit.

The district (city of regional significance) budget shall be a centralized monetary fund formed from the proceeds defined by this Code and intended for financial support of the tasks and functions of local state bodies of the district (city of regional significance) level, state institutions subordinate to them and the implementation of state policy in the corresponding administrative-territorial unit.

The budget of a city of regional significance, a village, a settlement, a rural district shall be a centralized monetary fund formed from the proceeds determined by this Code and intended for financial support of the tasks and functions of the akim of a city of regional significance, a village, a settlement, a rural district, state institutions subordinate to them and the implementation of state policy in the corresponding administrative-territorial unit.

Regional budgets, budgets of cities of republican significance, capitals, district (cities of regional significance) budgets, budgets of cities of regional significance, villages, towns, rural districts shall belong to local budgets.

4. In the Republic of Kazakhstan, in cases established by this Code, an emergency state budget may be developed, approved and executed.

The emergency state budget shall be formed on the basis of the republican and local budgets and be introduced in the event of a state of emergency or martial law in the Republic of Kazakhstan.

Article 8. Budget types used as analytical information

1. In the Republic of Kazakhstan, the following types of budgets shall be drawn up, which shall be used as analytical information and shall not be subject to approval:

state budget;

consolidated budget;

budget of the region;

budget of the district (cities of regional significance).

2. The state budget shall be a centralized monetary fund of the state, uniting the republican and local budgets without taking into account mutual operations between them.

The consolidated budget shall be the centralized monetary fund of the state, uniting the republican budget, budgets of regions, cities of republican significance, the capital, revenues and expenses of the National Fund of the Republic of Kazakhstan, revenues and expenses of extra-budgetary funds without taking into account mutual repayment transactions between them.

The budget of the region shall be a centralized monetary fund that combines the regional budget, the budgets of districts (cities of regional significance) without taking into account reciprocal operations between them.

The budget of a district (city of regional significance) shall be a centralized monetary fund that combines the district (city of regional significance) budget, budgets of cities of regional significance, villages, towns, rural districts, without taking into account reciprocal operations between them.

Reciprocal operations shall be operations carried out in the formation of the consolidated budget, state budget, regional and district budgets (cities of regional significance), as well as reports on their implementation, related to the exclusion of transfers, budget loans and other payments transferred from one budget level to another, in order to exclude double bills.

Article 9. Budget structure, revenues and expenditures

1. The budget structure shall consist of the following sections:

1) income:

tax revenues;

non-tax revenues;

proceeds from sale of fixed assets;

special revenues;

transfer revenues;

2) expenditures;

3) net budget lending:

budget loans;

repayment of budget loans;

4) balance on operations with financial assets:

acquisition of financial assets;

proceeds from the sale of financial assets of the state;

5) budget deficit (surplus);

6) non-oil deficit (surplus) of the budget;

7) deficit financing (surplus utilization) of the budget:

revenues of loans;

repayment of loans;

budgetary balances utilized.

2. Budget revenues shall be revenues, amounts of repayment of budget loans, proceeds from the sale of financial assets of the state, loans.

Budget revenues shall be tax, non-tax revenues, revenues from the sale of fixed assets, special revenues, transfer revenues.

Revenues shall not be earmarked except for special income and earmarked transfers. The introduction of new types of income, cancellation or change of existing ones shall be carried out with the obligatory introduction of amendments or additions to this Code.

Tax revenues shall be taxes and other mandatory payments to the budget established by the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code), with the exception of fees for negative environmental impact, customs duties, customs duties established in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, special, anti-dumping, compensation duties established in accordance with the Treaty on the Eurasian Economic Union.

Tax revenues also shall include advance payments made in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan to pay upcoming customs duties, customs duties, taxes, special, anti-dumping, compensation duties.

Non-tax revenues shall be:

mandatory, non-refundable payments to the budget established by this Code and other legislative acts of the Republic of Kazakhstan, except for those provided for by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, not related to proceeds from the sale of fixed capital;

money transferred to the budget free of charge, except for transfers;

money from the sale by government agencies of goods (works, services).

Proceeds from the sale of fixed capital shall be revenues to the budget of money from:

1) sale of state property assigned to state institutions;

2) sales of goods from the state material reserve;

3) sale of land plots in state ownership into private ownership or their provision for permanent or temporary land use or their sale in another way in the manner prescribed by the Laws of the Republic of Kazakhstan or international treaties;

4) sales of intangible assets owned by the state.

Special revenues shall be:

1) payment for negative environmental impact established by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code);

2) deductions of subsoil users established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use for:

socio-economic development of the region, development of its infrastructure;

research, scientific, technical and development work on the territory of the Republic of Kazakhstan;

financing of training of Kazakhstani personnel;

3) fines for violation of the standards of permissible anthropogenic impact on the environment from subsoil users imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses;

4) funds received from subsoil users and organizations of the oil sector in claims for compensation for harm, fines in the field of environmental protection imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses.

Transfers shall be transfers from one level of the budget to another, from the National Fund of the Republic of Kazakhstan and (or) the Special State Fund to the republican budget.

The amounts of repayment of budget loans shall be budget revenues associated with the return of the principal debt on loans received from the budget, as well as the fulfillment by legal entities of the requirements for paid state guarantees, state guarantees to support exports.

Proceeds from the sale of financial assets of the state shall be revenues to the budget from the sale of participation interests, securities of legal entities, including international organizations owned by the state, state enterprises in the form of a property complex, as well as other state property under the operational management or economic jurisdiction of state legal entities.

Loans shall be revenues of money to the budget related to the issue of government issue securities and (or) the conclusion of loan agreements.

3. Budget expenditures shall be expenses, budget loans, acquisition of financial assets, repayment of loans.

Costs shall be budget funds allocated on a non-refundable basis.

Budget loans shall be budget funds provided in accordance with Chapter 30 of this Code.

The acquisition of financial assets shall be budget funds allocated for the acquisition of state ownership of shares and securities of legal entities, including international organizations.

Repayment of loans shall be budget funds allocated to repay the principal debt on internal and external government loans.

4. The non-oil deficit (surplus) of the republican or state budget shall be equal to the difference between revenues to the republican or state budget with the exception of loan revenues, transfers from the National Fund of the Republic of Kazakhstan and export customs duties on crude oil and expenditures of the republican or state budget, with the exception of repayment of loans.

The obtained value with a negative sign shall be a non-oil deficit of the republican or state budget, with a positive sign - a non-oil surplus of the republican or state budget.

The size of the non-oil deficit (surplus) of the republican budget shall be approved by the Law on the republican budget.

The size of the non-oil deficit (surplus) of the state budget shall not be approved and shall be used for analytical purposes.

5. Net budget loan shall be defined as the difference between budget loans and the repayment of budget loans.

6. Financial asset transactions shall include:

1) acquisition of financial assets;

2) proceeds from the sale of financial assets of the state.

The balance of transactions with financial assets shall be defined as the difference between the acquisition of financial assets and the proceeds from the sale of financial assets of the state.

The acquisition of financial assets and proceeds from the sale of financial assets of the state shall be carried out in accordance with the regulatory legal acts of the Republic of Kazakhstan.

7. The budget deficit (surplus) shall be equal to the difference between income and costs, net budget loans and the balance of operations with financial assets.

The obtained value with a negative sign shall be a deficit, with a positive sign - a budget surplus.

8. Financing of the budget deficit shall be provided by covering the budget deficit through borrowing and the balances of budget funds used.

The amount of financing of the budget deficit shall be defined as the excess of the amount of loans received, the balances of budget funds used over the amount of repayment of the principal debt on loans.

The value of financing the budget deficit shall be set with a positive sign and shall correspond to the size of the budget deficit.

9. The use of the budget surplus shall be carried out by spending the budget surplus, loan funds, used balances of budget funds to pay off the principal debt on loans.

The amount of use of the budget surplus shall be defined as the excess of the amount of repayment of the principal debt on loans over the amount of loans received and the balances of budget funds used.

The value of using the budget surplus shall be set with a negative sign and shall correspond to the value of the budget surplus.

Chapter 3. UNIFIED BUDGET CLASSIFICATION

Article 10. Definition and composition of a unified budget classification

1. The unified budget classification shall be a grouping of budget revenues and expenditures by functional, departmental and economic characteristics with assignment of grouping codes to classification objects.

2. The budget process shall be carried out on the basis of a unified budget classification.

3. The unified budget classification shall include:

1) classification of budget revenues;

2) functional classification of budget revenues;

3) economic classification of budget revenues.

4. The unified budget classification shall be compiled on the basis of legislative acts of the Republic of Kazakhstan, decrees of the President of the Republic of Kazakhstan, resolutions of the Government of the Republic of Kazakhstan, decisions of the regional maslikhat, maslikhat of the city of republican significance, the capital, district (city of regional significance) maslikhat.

If the structure of local public administration is changed by the decision of the akim, amendments and additions shall be made to the unified budget classification no more than once a quarter, in the last month of the quarter.

5. The procedure for drawing up and introduction of amendments and additions the unified budget classification shall be determined by the central authorized body for budget planning.

6. The unified budget classification shall be drawn up by the central authorized body for budget planning.

Article 11. Classification of budget revenues

1. The classification of budget revenues shall be a grouping of budget revenues of all levels according to certain characteristics, based on the budget legislation of the Republic of Kazakhstan.

2. The classification grouping of budget revenues shall consist of a category, class, subclass, and specifics.

Article 12. Functional classification of budget revenues

1. The functional classification of budget revenues shall be a grouping of budget revenues at all levels, which shall determine the directions of spending budget funds according to functional and departmental characteristics, reflecting the performance of state functions, the implementation of documents of the State Planning System of the Republic of Kazakhstan.

2. The functional classification grouping of budget revenues shall consist of the following levels:

functional groups;

functional subgroups;

budget program administrators

budget programmes (subprogrammes).

3. Based on the functional classification of budget revenues, a departmental classification of budget revenues can be formed by grouping budget program administrators and budget programs (subprogrammes).

Article 13. Economic classification of budget revenues

1. The economic classification of budget revenues shall be a grouping of budget expenditures by economic characteristics, reflecting the operations carried out by government agencies to implement budget programs.

2. The grouping of the economic classification of budget expenditures shall consist of a category, class, subclass and specifics.

3. The structure of the specifics of the economic classification of budget revenues shall be developed and approved by the central authorized body for budget planning.

Article 14. Types of budget programs (subprograms)

1. Depending on the content, budget programmes (subprogrammes) shall be divided into budget programmes (subprogrammes) aimed at:

the exercise of public functions, powers and the public services provision arising from them;

provision of transfers and budget subsidies;

provision of budget loans;

implementation of budget investments;

capital expenditure;

fulfillment of state obligations.

2. Budget programmes (subprogrammes) aimed at the implementation of government functions, powers and the provision of public services arising from them shall include all related operating costs, including research and consulting services.

The cost of research and consulting services shall be established in the manner determined by the central authorized bodies of the relevant industry (sphere) in agreement with the central authorized body for budget planning.

3. Budgetary programmes (subprogrammes) aimed at providing transfers and budgetary subsidies shall include:

1) transfers between budget levels;

2) transfers to individuals, except for cash payments to employees of state institutions;

3) transfers to legal entities, except for state institutions;

4) budget subsidies to individuals and legal entities.

Transfers between budget levels shall be regulated by Chapter 15 of this Code.

Transfers to individuals, in addition to cash payments to employees of state institutions, shall be cash payments to individuals intended to increase their disposable income or to fully or partially compensate for certain types of costs or damage provided for by legislative acts of the Republic of Kazakhstan.

Transfers to legal entities, the founder of which shall be the state, except for state institutions, shall be targeted transfers from the republican budget to autonomous educational organizations, the social health insurance fund, the administration of the Astana International Financial Center in accordance with the legislative acts of the Republic of Kazakhstan.

When introducing amendments and additions legislative acts of the Republic of Kazakhstan providing for the receipt of budget funds in the form of transfers to legal entities, it shall be required to go through the procedures established by the legislation of the Republic of Kazakhstan on administrative procedures related to the transfer of functions of central and (or) local executive bodies to a competitive environment.

Transfers to legal entities shall be allocated subject to the planning of performance indicators in the strategic documents of organizations applying for them.

Transfers to legal entities shall not be allocated to:

1) implementation of budget investments;

2) acquisition of long-term assets provided for by the Constitutional Law of the Republic of Kazakhstan "On the International Financial Center" Astana."

Transfers to legal entities shall be transferred through the appropriate budget program administrators.

The procedure for reporting on the use of transfers to legal entities, the forms and deadlines for its submission, as well as the requirements for the information provided on the progress and results of using transfers to legal entities, with the exception of the social health insurance fund, shall be determined by the central authorized body for budget execution.

Budget subsidies shall be non-refundable payments from the budget, which shall be provided to individuals and legal entities, including peasant or farming households, only in the absence of another way to perform state functions and implement the socio-economic tasks of the development of the republic or region in cases provided for by legislative acts of the Republic of Kazakhstan.

The procedure for the payment of budget subsidies shall be determined by the central state bodies in agreement with the central authorized body for budget planning.

4. Budget programs (subprogrammes) aimed at the implementation of capital expenditures shall include expenditures aimed at the formation or strengthening of the material and technical base, capital (restoration) repairs, and other capital expenditures in accordance with the economic classification of expenditures, except for budget investments.

Capital revenues carried out under the lease agreement shall be implemented under budget programs (subprogrammes) aimed at capital revenues.

The cost and subject of capital revenues carried out under the lease agreement shall be established in the manner determined by the central authorized body of the relevant industry (sphere) in agreement with the central authorized body for budget planning.

5. The provision of budget loans, the implementation of budget investments, the fulfillment of state obligations shall be implemented in accordance with this Code.

6. Depending on the level of public administration, budget programs shall be divided into:

1) republican, approved as part of the republican budget;

2) regional, cities of republican significance, capitals approved as part of the regional budget, the budget of the city of republican significance, the capital;

3) district (city), approved as part of the district (city of regional significance) budget;

4) budget programs of the district in the city, approved as part of the budget of the city of republican significance, the capital, the city of regional significance;

5) budget programs of the city of regional significance, village, settlement, rural district, approved as part of the budget of the city of regional significance, village, settlement, rural district.

Regional, cities of republican significance, capitals, district (city) budget programs, as well as budget programs of the district in the city and budget programs of the city of regional significance, village, settlemen, rural district are local budget programs.

7. Depending on the implementation method, budget programs (subprograms) shall be divided into:

1) individual budget programs (subprograms) implemented by one administrator;

2) distributable budget programs approved in the budget as part of the budget programs of a certain budget program administrator and to be distributed during the current fiscal year among various budget program administrators.

The distribution of such budget programs shall be carried out in the manner determined by the relevant central state bodies in agreement with the central authorized body for budget planning.

8. Budget programmes (subprogrammes) shall be divided into current budget programmes (subprogrammes) and development budget programmes (subprogrammes) with the assignment of the corresponding characteristic (code) as part of a unified budget classification.

Development budget programmes (subprogrammes) shall include budget revenues directed to budgetary investments. The remaining budget revenues shall relate to current budget programmes (subprogrammes).

9. In order to achieve the goal of a development plan of a state body or a development plan of a region, a city of republican significance, a capital, a single final result, the costs of implementing state functions, powers and the provision of public services arising from them, implementing capital revenues, implementing state investment projects, providing transfers and budget subsidies are combined into one budget program while maintaining the budget structure and allocating these costs to separate subprogrammes.

It shall not be allowed to introduce a new budget program aimed at achieving the goal of the approved development plan of a state body or a plan for the development of a region, city of republican significance, capital, if there is a budget program aimed at achieving this goal within the budget structure section.

Article 15. Classification of revenues of the Ministry of Defense of the Republic of Kazakhstan and its institutions, state bodies carrying out operational-search activities, intelligence and counterintelligence activities, and their institutions, as well as special state bodies that ensure the safety of protected persons and objects

Revenues of the Ministry of Defense of the Republic of Kazakhstan and its institutions financed from the republican budget, special state bodies carrying out intelligence and counterintelligence activities, and their institutions, as well as special state bodies ensuring the safety of protected individuals and entities, shall be classified into one functional group with reflection on one specifics of the economic classification of expenditures according to the following budget programs:

one budget programme for government functions and powers, transfers and capital expenditures;

one budget programme aimed at implementing budget investments.

Revenues on the implementation of operational-search activities of state bodies and their institutions, with the exception of the Ministry of Defense of the Republic of Kazakhstan and its institutions, special state bodies, shall be classified into one functional group, according to one budget program aimed at performing state functions and powers, with the exception of capital revenues and expenses for the implementation of budgetary investment projects with reflection on one specifics of the economic classification of revenues.

Chapter 4. SEPARATE FUNDING MECHANISMS FOR EXPENDITURES

Article 16. State assignment

1. The state task shall be to order the subjects of the quasi-public sector with the participation of the state in the authorized capital and other legal entities determined by the Government of the Republic of Kazakhstan to public service provision certain and perform other tasks.

2. Government tasks can include orders that meet one or more of the following criteria:

1) the absence of any other possibility of ensuring national security, state defense or protecting the interests of society;

2) use, operation and maintenance of strategic facilities, critical facilities, including information and communication infrastructure facilities owned by the state, due to ensuring public interests and national security;

3) lack of competition in the relevant market for goods, works and services;

4) exclusivity and uniqueness of goods, work, services, intellectual property objects.

It shall be prohibited to plan a state assignment that shall not meet the criteria provided for in part one of this paragraph.

3. Planning of the state assignment shall be carried out in compliance with the requirements established by this Code when developing the budget, taking into account the positive conclusion of the antimonopoly authority for compliance with the criteria provided for in part one of paragraph 2 of this Article, issued in the manner determined by the antimonopoly authority.

If the state assignment is subcontracted by entities of the quasi-public sector and legal entities specified in paragraph 1 of this Article responsible for the execution of the state assignment, the conclusion of the antimonopoly authority shall determine the scope and conditions for subcontracting the state assignment.

The provisions of this paragraph shall not apply to the planning of the state assignment on the started (ongoing) state assignments.

4. The cost of the state assignment shall be established in the manner determined by the central authorized bodies of the relevant industry (sphere) in agreement with the central authorized body for budget planning.

5. Indicators of the results of the state assignment shall be determined in the development plans of state bodies and (or) passports of budget programs of the corresponding budget program administrators.

6. The central authorized body for budget planning shall generate summary information on state tasks, for the implementation of which budget funds shall be provided in the draft republican budget, and shall include in the materials attached to the draft law on the republican budget.

7. Allocation of budgetary funds to the subjects of the quasi-public sector with the participation of the state in the authorized capital for the implementation of the state task shall be carried out without increasing the authorized capital.

8. The fulfillment of the state task shall be carried out without observing the competitive procedures provided for by the legislation of the Republic of Kazakhstan on public procurement, by concluding a civil law transaction between the administrator of the republican budget programs and the executor of the state task.

Civil law transactions concluded in violation of paragraph 2 of this Article can be recognized as invalid by the court at the suit of interested parties.

9. Entities of the quasi-public sector and legal entities specified in paragraph 1 of this Article shall annually generate reports on the implementation of the state task, containing information on the progress and results of its implementation, and submit to the administrators of budget programs.

10. Information on the fulfillment of the state assignment shall be included in the annual report on the execution of the republican budget and shall be subject to publication in accordance with Article 40 of this Code.

11. The procedure for planning a state assignment shall be determined by the central authorized body for budget planning.

The procedure for fulfilling the state assignment and drawing up reports on the fulfillment of the state assignment, the forms and deadlines for its submission, as well as the requirements for the information provided on the progress and results of the state assignment shall be determined by the central authorized body for budget execution.

12. Responsibility for the fulfillment of the state assignment shall be assigned to the first heads of administrators of republican budget programs, entities of the quasi-public sector and legal entities specified in paragraph 1 of this Article, in accordance with Article 41 of this Code.

Article 17. Peculiarities of pilot projects in the field of budgetary relations

1. Pilot project in the field of budget relations - a temporary project conducted on behalf of the President of the Republic of Kazakhstan on a limited scale in order to identify the realism, time costs, volume of expenditures, shortcomings and effect of the proposed solution for its implementation

2. A pilot project in the field of budgetary relations should meet the following criteria:

the solution proposed for its realization should be unique (innovative, high-tech);

have specific objectives and expected results;

have a time limit;

have a completed nature;

have a positive economic (social) effect;

be realistic.

3. Realization (introduction) of a pilot project in the field of budget relations and (or) its management can be carried out by subjects of quasi-state sector.

Powers, mechanisms, functioning and activity of subjects of quasi-state sector on realization (introduction) of the pilot project in the field of budget relations and (or) its management shall be determined in accordance with the Laws of the Republic of Kazakhstan.

The first head of the subject of quasi-state sector shall be responsible for implementation (introduction) of the pilot project in the field of budget relations and (or) its management, established by the Laws of the Republic of Kazakhstan.

4. Procedure and terms of implementation (introduction) of the pilot project in the field of budget relations shall be developed by the relevant central authorized body and approved by the Government of the Republic of Kazakhstan.

5. The state body independently implementing a pilot project in the field of budgetary relations, as well as by transferring to a quasi-public sector entity, analyzes and evaluates its implementation, including for the achievement of expected results, taking into account which it sends to the Government of the Republic of Kazakhstan information on the results and proposals on the feasibility of its further implementation.

Chapter 5. RESERVES

Article 18. General provisions on reserves

1. Reserves shall be formed as part of the republican, regional budget, the budget of the city of republican significance, the capital, the district (city of regional significance) budget to finance costs that shall not be planned during the development of the republican and local budgets due to their contingency and require urgent financing in the current fiscal year.

2. The allocation of budgetary funds from the reserves of the Government of the Republic of Kazakhstan and local executive bodies shall be carried out by resolutions of the Government of the Republic of Kazakhstan and local executive bodies, as well as legal acts of the authorized body in the field of civil protection, which shall expire at the end of the fiscal year.

3. The procedure for distributing the reserve for the initiatives of the President of the Republic of Kazakhstan shall be established by the Government of the Republic of Kazakhstan.

4. The procedure for the distribution and use of reserves of the Government of the Republic of Kazakhstan and local executive bodies shall be established by the Government of the Republic of Kazakhstan.

5. It shall not be allowed to use the funds of the reserve of the Government of the Republic of Kazakhstan in the next fiscal year.

Article 19. Reserve for initiatives of the President of the Republic of Kazakhstan

1. The reserve for the initiatives of the President of the Republic of Kazakhstan shall be formed as part of the republican budget for the first year of the planning period in the amount of at least one and a half and no more than three percent of the planned volume of republican budget revenues for the next fiscal year, excluding transfers.

2. The reserve for the initiatives of the President of the Republic of Kazakhstan shall be provided for under a separate distributed budget program administered by the central authorized body for budget planning, and shall be distributed during the current fiscal year.

3. The reserve for the initiatives of the President of the Republic of Kazakhstan shall be used to finance unforeseen and urgent financing in the current fiscal year costs associated with the implementation of the annual messages of the President of the Republic of Kazakhstan to the people of Kazakhstan and other initiatives of the President of the Republic of Kazakhstan.

4. Allocation of budgetary funds from the reserve for the initiatives of the President of the Republic of Kazakhstan during the fiscal year shall be carried out on behalf of the President of the Republic of Kazakhstan by a resolution of the Government of the Republic of Kazakhstan, which recognized as invalid at the end of the fiscal year.

Article 20. Reserves of the Government of the Republic of Kazakhstan and local executive bodies

1. The reserve of the Government of the Republic of Kazakhstan shall include:

1) emergency reserve;

2) a reserve for life support of the population during the elimination of natural and man-made emergencies;

3) reserve for urgent costs;

4) reserve for fulfillment of obligations under court decisions;

5) a reserve to cover the cash deficit of regional budgets, budgets of cities of republican significance, the capital.

2. The reserve of the local executive body shall include:

1) emergency reserve;

2) reserve for urgent costs;

3) reserve for fulfillment of obligations under court decisions;

4) a reserve to cover the cash deficit of regional (cities of regional significance) budgets or budgets of cities of regional significance, villages, towns, rural districts, respectively.

3. The total volume of the reserve of the Government of the Republic of Kazakhstan shall be formed as part of the republican budget in the amount of up to three percent of the planned volume of revenues of the republican budget for the next fiscal year, excluding transfers.

The total amount of the reserve of the local executive body shall be established by the decision of the relevant local representative body in the amount of at least two percent of the amount of revenues of the relevant local budget, excluding transfers, loans and budget withdrawals to the higher budget.

4. In case of insufficient budgetary funds provided for one of the types of reserve, the Government of the Republic of Kazakhstan or the local executive body shall increase the planned assignments of the corresponding reserve by redistributing the total reserves of the Government of the Republic of Kazakhstan or the local executive body by adjusting the corresponding budget.

5. The emergency reserve shall be used to eliminate emergencies of a social, natural and man-made nature and their consequences, to carry out measures to ensure the legal regime of the state of emergency on the territory of the Republic of Kazakhstan and to provide official humanitarian assistance by the Republic of Kazakhstan to other states.

Financing of revenues from the emergency reserve for measures to eliminate emergency situations of a social, natural and man-made nature and their consequences, provided for by the decisions of the Government of the Republic of Kazakhstan or local executive bodies, respectively, can be carried out by authorized budget execution bodies as administrators of budget programs submit supporting documents in accordance with the legislation of the Republic of Kazakhstan.

6. The reserve for the life support of the population during the elimination of natural and man-made emergencies shall be used for the implementation of measures aimed at preserving the life and maintaining the health of people in emergency zones, on evacuation routes and in places where evacuated people are located.

7. The reserve for urgent costs shall be used to eliminate situations that threaten the political, economic and social stability of the Republic of Kazakhstan or its administrative-territorial unit, as well as the life and health of people.

The reserve of the Government of the Republic of Kazakhstan for urgent expenses must be used for other unforeseen expenses determined by decisions of the Government of the Republic of Kazakhstan.

Funding from the reserve for emergency costs of expenses financed from the Special State Fund shall not be allowed.

8. The reserve for the fulfillment of obligations under court decisions shall be used to fulfill the obligations of the Government of the Republic of Kazakhstan, central state bodies, their departments and territorial subdivisions, local executive bodies for court decisions.

9. The reserve for covering cash deficit shall be used for granting budget credits to lower budgets in case of forecast in the next fiscal year of cash deficit of their budgets in accordance with Article 113 of this Code..

Borrowing by the local executive body of the lower budget and (or) the apparatus of the akim of the city of regional significance, village, settlement, rural district in the event of a forecast in the next fiscal year of a cash shortage can be carried out for up to six months within the fiscal year by adjusting the budget.

10. Allocation of budget funds from the reserves of the Government of the Republic of Kazakhstan and the local executive body of the region, district (city of regional significance) to the lower budget shall be carried out in the form of targeted transfers.

Article 21. Reporting on the use of reserves

1. The central authorized body for budget execution and the local authorized body for budget execution, together with the administrators of budget programs, shall generate reports on the use of reserves for the fiscal year.

2. Reports on the use of reserves shall be formed by their types, indicating the reasons for the allocation of funds, the final results achieved, provided for by the passports of the relevant budget programs, and should contain information about the absence of alternative sources in the budget for the corresponding costs and the reasons for the impossibility of planning them when developing the budget.

3. Reporting on the use of reserves shall be subject to publication in accordance with Article 40 of this Code.

4. Information on the use of reserves shall be included in the annual performance report of the relevant budget.

5. The procedure for generating reports on the use of reserves and their publication shall be determined by the central authorized body for budget execution.

Chapter 6. DISTRIBUTION OF BUDGET REVENUES BETWEEN BUDGET LEVELS

Article 22. General provisions on distribution of income

1. The distribution of revenues between the republican and local budgets shall be based on the principles of extrabudgetary relations defined in Article 78 of this Code.

2. It shall not be allowed to establish in other legislative acts of the Republic of Kazakhstan, except for this Code, the level of the budget in which revenues should be credited.

Transfer of certain types of revenues from one level of the budget to another shall be carried out only upon introduction of amendments and additions to this Code.

3. Distribution of revenues between the republican budget, local budgets, cash control accounts of extra-budgetary funds formed from non-tax payments shall be carried out in accordance with paragraph 5 of Article 107 of this Code.

Article 23. Revenues to the republican budget

1. Tax revenues to the republican budget shall be:

1) corporate income tax from large business entities according to the register of business entities formed in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship, with the exception of revenues from organizations in the oil sector;

2) value added tax, including on manufactured goods, work performed and services rendered in the territory of the Republic of Kazakhstan, and on goods imported into the territory of the Republic of Kazakhstan;

3) excise taxes on goods imported into the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;

4) payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications;

5) bonuses, with the exception of income from organizations in the oil sector;

6) tax on the extraction of minerals, except for commonly occurring minerals, underground waters, therapeutic muds and revenues from oil sector organizations;

7) rental tax on exports, with the exception of revenues from organizations of the oil sector;

8) payment for the use of the radio frequency spectrum;

9) fee for state registration of medicines and medical devices, as well as their re-registration;

10) a fee for registration of a television, radio channel, periodical print publication, news agency and network publication;

11) fee for state registration of space objects and rights to them;

12) fee for issuing permits, consent for participants in the banking and insurance markets;

13) license fee for issuing a license related to the right to engage in certain subspecies of activities in the field of hydrocarbons;

14) fee for issuing a document confirming the residence of a foreigner or stateless person who shall be an investment resident of the Astana International Financial Center;

15) customs duties on imported and exported goods;

16) customs duties paid in accordance with the customs legislation of the Republic of Kazakhstan;

17) special, anti-dumping, compensation duties paid in connection with the application of measures to protect the domestic market;

18) advance payments made in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan for the payment of upcoming payments listed in subparagraphs 15), 16) and 17) of this paragraph, as well as value added tax and excise taxes on goods imported into the customs territory of the Eurasian Economic Union;

19) consular fee;

20) tax revenues from organizations of the oil sector specified in subparagraph 1) of paragraph 2 of Article 58 of this Code, based on the results of tax audits.

2. Non-tax revenues to the republican budget shall be:

1) income from republican property:

receipts of part of the net income of republican state enterprises;

receipts of part of the net income of the National Bank of the Republic of Kazakhstan;

dividends on Republican-owned government stakes;

income on shares in legal entities owned by the Republic;

income from the lease of property owned by the republic;

remuneration received from the placement of temporarily free funds of the republican budget in financial instruments, and for the daily balance of money in a unified treasury account;

remuneration received from placement in financial instruments of temporarily free budget funds by entities of the quasi-public sector;

remuneration for loans issued from the republican budget;

other income from republican property;

2) receipts from the sale of goods (works, services) by state institutions financed from the republican budget;

3) receipt of money from public procurement organized by state institutions financed from the republican budget;

4) grants attracted by central government bodies;

5) other non-tax revenues to the republican budget, with the exception of revenues from organizations of the oil sector and to extra-budgetary funds formed from non-tax payments.

3. Proceeds from the sale of fixed capital to the republican budget shall be money from the sale of goods from the state material reserve.

4. Special revenues to the republican budget shall be deductions of subsoil users for research, scientific, technical, and development work in the Republic of Kazakhstan.

5. Transfers to the republican budget shall be:

1) transfers from regional budgets, budgets of cities of republican significance, the capital;

2) guaranteed transfer to the republican budget from the National Fund of the Republic of Kazakhstan;

3) targeted transfer to the republican budget from the National Fund of the Republic of Kazakhstan;

4) transfer from the Special State Fund.

6. The republican budget shall be credited with proceeds from the repayment of loans issued from the republican budget, government loans.

Article 24. Revenues to the budget of the city of republican significance, the capital

1. Tax revenues to the budget of the city of republican significance, the capital shall be:

1) corporate income tax, with the exception of revenues from large enterprises credited to the republican budget, and revenues from organizations of the oil sector;

2) individual income tax;

3) social tax;

4) property tax on individuals and legal entities, individual entrepreneurs;

5) land tax;

6) vehicle tax;

7) unified land tax;

8) excise taxes on:

all types of alcohol produced in the territory of the Republic of Kazakhstan;

alcoholic beverages produced in the Republic of Kazakhstan;

brewing products with a volume content of ethyl alcohol of not more than 0.5 percent, produced in the territory of the Republic of Kazakhstan;

tobacco products manufactured in the Republic of Kazakhstan;

cars (except for cars with manual control or manual control adapter, specially designed for individuals with disabilities) manufactured in the Republic of Kazakhstan;

gasoline (excluding aviation), diesel fuel, gasochol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuel;

9) mineral extraction tax on common minerals, groundwater and therapeutic mud, with the exception of revenues from organizations of the oil sector;

10) payment for the use of water resources of surface sources;

11) payment for forest use;

12) payment for the use of the animal world;

13) payment for the use of land;

14) digital mining fees;

15) payment for reimbursement of historical costs;

16) payment for the use of plant resources in the order of special use of the plant world;

17) payment for outdoor (visual) advertising outside the premises in the city of republican significance, the capital, in the right-of-way of public roads passing through the territory of the city of republican significance, the capital;

18) toll collection on the territory of the Republic of Kazakhstan;

19) fee for the right to engage in certain types of activities (fee for issuing licenses to engage in certain types of activities);

20) a fee for issuing permission to use the radio frequency spectrum to television and radio broadcasting organizations;

21) a fee for state (accounting) registration of legal entities, their branches and representative offices, with the exception of commercial organizations, as well as their re-registration;

22) a fee for state registration of a pledge of movable property and a ship's mortgage, as well as state registration of an irrevocable authority to deregister and export an aircraft;

23) a fee for state registration of vehicles, as well as their re-registration;

24) a fee for issuing or renewing a permit to attract foreign labor to the Republic of Kazakhstan;

25) payment for the use of licenses for certain types of activities;

26) state duty, except for consular fee.

2. Non-tax revenues to the budget of the city of republican significance, the capital shall be:

1) utility property revenues:

receipts of a part of the net income of public utilities created by the decision of the akimat of the city of republican significance, the capital;

dividends on state blocks of shares owned by the city of republican significance, the capital;

income for shares in legal entities owned by the city of republican significance, the capital;

income from the lease of property owned by the city of republican significance, the capital;

income from the rental of dwellings from the housing stock owned by the city of republican significance, the capital;

remuneration received from placement in deposits of temporarily free budget money;

remuneration for loans issued from the budget of the city of republican significance, the capital;

other income from communal property of the city of republican significance, the capital;

2) receipts from the sale of goods (works, services) by state institutions financed from the budget of the city of republican significance, the capital;

3) receipt of money from public procurement organized by state institutions financed from the budget of the city of republican significance, the capital;

4) fines, penalties, sanctions, penalties imposed by state institutions, with the exception of revenues from organizations of the oil sector and extra-budgetary funds formed from non-tax payments;

5) grants attracted by local executive bodies;

6) other non-tax revenues to the budget of the city of republican significance, the capital.

3. Revenues to the budget of the city of republican significance, the capital from the sale of fixed capital shall be:

1) proceeds from the sale of property to the budget of the city of republican significance, the capital, assigned to state institutions financed from the budget of the city of republican significance, the capital;

2) proceeds from the privatization of housing from the state housing fund;

3) proceeds from the sale of land plots, with the exception of agricultural land plots;

4) payment for the sale of land lease rights.

4. Special revenues to the budget of the city of republican significance, the capital shall be:

1) payment for negative impact on the environment;

2) deductions of subsoil users for the socio-economic development of the region, the development of its infrastructure;

3) deductions of subsoil users to finance the training of Kazakhstani personnel;

4) fines for violation of the standards of permissible anthropogenic impact on the environment from subsoil users, imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses, to be credited at the location of the facility that has a negative impact on the environment;

5) funds received from subsoil users and organizations of the oil sector in claims for compensation for harm, fines in the field of environmental protection imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses, to be credited at the location of the facility that has a negative impact on the environment.

5. Transfers to the budget of the city of republican significance, the capital shall be transfers from the republican budget.

6. The budget of the city of republican significance, the capital shall be credited with proceeds from the repayment of loans issued from the budget of the city of republican significance, the capital, the sale of financial assets of the state owned by the city of republican significance, the capital, loans from local executive bodies of the city of republican significance, the capital.

Article 25. Revenues to the regional budget

1. Tax revenues to the regional budget shall be:

1) social tax according to the standards for the distribution of income established by the regional maslikhat;

2) payment for the use of water resources of surface sources;

3) payment for forest use;

4) payment for the use of the animal world;

5) digital mining fees;

6) payment for reimbursement of historical costs;

7) payment for the use of plant resources in the order of special use of the plant world;

8) a fee for issuing or renewing a permit to attract foreign labor to the Republic of Kazakhstan;

9) toll collection on the territory of the Republic of Kazakhstan;

10) a fee for issuing permission to use the radio frequency spectrum to television and radio broadcasting organizations;

11) gambling tax.

2. Non-tax revenues to the regional budget shall be:

1) utility property revenues:

receipts of part of the net income of public utilities created by the decision of the regional akimat;

dividends on state blocks of shares owned by the regional communal property;

income for shares in legal entities owned by the regional communal property;

income from the lease of property owned by the regional communal property;

income from the rental of dwellings from the housing stock owned by the regional communal property;

remuneration received from placement in deposits of temporarily free budget money;

remuneration for loans issued from the regional budget;

other income from regional communal property;

2) receipts from the sale of goods (works, services) by state institutions financed from the regional budget;

3) receipt of money from public procurement organized by state institutions financed from the regional budget;

4) fines, penalties, sanctions, penalties imposed by state institutions, with the exception of revenues from organizations of the oil sector and extra-budgetary funds formed from non-tax payments;

5) grants attracted by local executive bodies;

6) other non-tax revenues to the regional budget.

3. Proceeds to the regional budget from the sale of fixed capital shall be:

1) proceeds from the sale of property assigned to state institutions financed from the regional budget;

2) proceeds from the privatization of dwellings from the public housing stock.

4. Special revenues to the regional budget shall be:

1) payment for negative impact on the environment;

2) deductions of subsoil users for the socio-economic development of the region, the development of its infrastructure;

3) deductions of subsoil users to finance the training of Kazakhstani personnel;

4) fines for violation of the standards of permissible anthropogenic impact on the environment from subsoil users imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses and subject to enrollment at the location of the facility that has a negative impact on the environment;

5) funds received from subsoil users and organizations of the oil sector in claims for compensation for harm, fines in the field of environmental protection imposed in accordance with the legislation of the Republic of Kazakhstan on administrative offenses, to be credited at the location of the facility that has a negative impact on the environment.

5. Transfers to the regional budget shall be:

1) transfers from regional (cities of regional significance) budgets;

2) transfers from the republican budget.

6. The regional budget shall be credited with proceeds from the repayment of loans issued from the regional budget, the sale of financial assets of the state owned by the regional communal property, loans from local executive bodies of the regions.

Article 26. Receipts to the district (cities of regional significance) budget

1. Tax revenues to the district (cities of regional significance) budget shall be:

1) corporate income tax, with the exception of revenues from large enterprises credited to the republican budget, and revenues from organizations of the oil sector;

2) individual income tax, with the exception of individual income tax on income subject to self-taxation by individuals who shall have on the territory of the city of district significance, village, settlement the following declared when registering with the state revenue body:

location - for an individual entrepreneur, private notary, private bailiff, lawyer, professional mediator;

place of residence - for other individuals;

3) individual income tax on the income of individual entrepreneurs applying a special tax regime using a special mobile application and being executors in accordance with the Social Code of the Republic of Kazakhstan, paid and transferred by the State Corporation "Government for Citizens" to the district (city of regional significance) budget in accordance with the Laws of the Republic of Kazakhstan;

4) social tax according to the standards for the distribution of income established by the regional maslikhat;

5) property tax of individuals and legal entities, individual entrepreneurs, with the exception of property tax of individuals on objects subject to this tax located on the territory of the city of district significance, village, settlement, rural district;

6) land tax, with the exception of land tax on the land of settlements from individuals and legal entities on land plots located on the territory of the city of regional significance, village, settlement;

7) vehicle tax, excluding vehicle tax:

from individuals whose place of residence shall be located on the territory of a city of regional significance, village, settlement;

from legal entities whose location, indicated in their constituent documents, shall be located on the territory of a city of regional significance, a village, a settlement;

8) unified land tax;

9) excise taxes on:

all types of alcohol produced in the territory of the Republic of Kazakhstan;

alcoholic beverages produced in the Republic of Kazakhstan;

brewing products with a volume content of ethyl alcohol of not more than 0.5 percent, produced in the territory of the Republic of Kazakhstan;

tobacco products manufactured in the Republic of Kazakhstan;

cars (except for cars with manual control or manual control adapter, specially designed for persons with disabilities) manufactured in the Republic of Kazakhstan;

gasoline (excluding aviation), diesel fuel, gasochol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuel;

10) payment for the use of land plots, with the exception of land plots located on the territory of a city of regional significance, a village, a settlement;

11) mineral extraction tax on common minerals, groundwater and therapeutic mud, with the exception of the mineral extraction tax on common minerals, groundwater and therapeutic mud located in the city of regional significance, village, settlement, rural district, and with the exception of revenues from organizations of the oil sector;

12) license fee for the right to engage in certain types of activities (fee for issuing licenses for engaging in certain types of activities);

13) payment for placing outdoor (visual) advertising in an open space outside the premises in a city of regional significance, in the right-of-way of public roads passing through the territory of a city of regional significance;

14) a fee for state (accounting) registration of legal entities, their branches and representative offices, with the exception of commercial organizations, as well as their re-registration;

15) a fee for state registration of vehicles, as well as their re-registration;

16) a fee for state registration of a pledge of movable property and a ship's mortgage, as well as state registration of an irrevocable authority to deregister and export an aircraft;

17) payment for the use of licenses for certain types of activities;

18) state duty, except for consular fee.

2. Non-tax revenues to the district (cities of regional significance) budget shall be:

1) utility property revenues:

receipts of part of the net income of public utilities created by the decision of the district (city of regional significance) akimat;

dividends on state blocks of shares located in the district (city of regional significance) communal property;

income for shares in legal entities located in district (city of regional significance) communal property;

income from the lease of property of district (city of regional significance) communal property, with the exception of income from the lease of property of district (city of regional significance) communal property, which shall be managed by the akim of the city of regional significance, village, village, rural district;

income from the rental of dwellings from the housing stock located in the district (city of regional significance) communal property, with the exception of income from the rental of state property managed by the akim of the city of regional significance, village, settlement, rural district;

remuneration for loans issued from the district (city of regional significance) budget;

other income from district (city of regional significance) communal property;

2) receipts from the sale of goods (works, services) by state institutions financed from the district (city of regional significance) budget;

3) receipt of money from public procurement organized by state institutions financed from the district (city of regional significance) budget;

4) fines imposed by state institutions financed from the district (city of regional significance) budget, with the exception of fines imposed by akims of cities of regional significance, villages, towns, rural districts;

5) grants attracted by local executive bodies;

6) other non-tax revenues to the district (cities of regional significance) budget.

3. Receipts to the district (cities of regional significance) budget from the sale of fixed capital shall be:

1) proceeds from the sale of property assigned to state institutions financed from the district (city of regional significance) budget;

2) proceeds from the privatization of housing from the state housing fund;

3) proceeds from the sale of land plots, with the exception of proceeds from the sale of agricultural land plots or land plots located on the territory of a city of regional significance, a village, a settlement;

4) payment for the sale of the right to lease land plots, with the exception of land plots located on the territory of a city of regional significance, a village, a settlement.

4. Transfers to the district (cities of regional significance) budget shall be transfers from the regional budget and budgets of cities of regional significance, villages, towns, rural districts.

5. The district (city of regional significance) budget shall be credited with proceeds from the repayment of loans issued from the district (city of regional significance) budget, the sale of financial assets of the state owned by the district (city of regional significance), loans from the local executive body of the district (city of regional significance).

Article 27. Revenues to the budgets of the city of regional significance, a village, a settlement, rural district

1. Tax revenues to the budgets of the city of regional significance, a village, a settlement, rural district shall be:

1) unless otherwise established by subparagraph 2) of paragraph 1 of Article 26 of this Code, the individual income tax on income subject to self-taxation by individuals who shall have the following declared when registering with the state revenue body in the territory of the city of district significance, a village, a settlement:

location - for an individual entrepreneur, private notary, private bailiff, lawyer, professional mediator;

place of residence - for other individuals;

2) property tax of individuals on objects subject to this tax located on the territory of a city of district significance, a village, a settlement, rural district;

3) land tax on the land of settlements from individuals and legal entities on land plots located on the territory of the city of regional significance, a village, a settlement;

4) vehicle tax:

from individuals whose place of residence shall be located on the territory of a city of regional significance, a village, a settlement;

from legal entities whose location, indicated in their constituent documents, shall be located on the territory of a city of regional significance, a village, a settlement;

5) unified land tax;

6) payment for the use of land plots;

7) payment for outdoor (visual) advertising:

in the open space outside the premises in the city of regional significance, a village, a settlement;

in the right of way of public roads passing through the territory of the city of regional significance, a village, a settlement, a rural district;

in the open space outside the premises outside settlements and outside the right-of-way of public roads;

8) mineral extraction tax on common minerals, groundwater and therapeutic mud located in the city of district significance, village, settlement, rural district.

2. Non-tax revenues to the budget of the city of regional significance, a village, a settlement, rural district shall be:

1) fines imposed by the akim of the city of district significance, a village, a settlement, a rural district for administrative offenses;

2) voluntary fees of individuals and legal entities;

3) income from communal property of the city of regional significance, village, settlement, rural district (communal property of local self-government):

receipts of a part of the net income of public utilities created by decision of the apparatus of the akim of the city of regional significance, village, village, rural district;

income for shares in legal entities owned by the city of district significance, a village, a settlement, a rural district (communal property of local self-government);

income from the lease of property of communal property of the city of regional significance, a village, a settlement, a rural district (communal property of local self-government);

remuneration for loans issued from the budget of the city of regional significance, a village, a settlement, a rural district;

other income from communal property of the city of regional significance, a village, a settlement, a rural district (communal property of local self-government);

4) other non-tax revenues to the budget of the city of regional significance, a village, a settlement, a rural district.

3. Revenues to the budgets of the city of regional significance, a village, a settlement, a rural district from the sale of fixed capital shall be:

1) proceeds from the sale of property assigned to state institutions financed from the budget of the city of regional significance, a village, a settlement, a rural district;

2) income from the sale of land plots, with the exception of income from the sale of agricultural land plots;

3) payment for the sale of land lease rights.

4. Transfers to the budget of the city of regional significance, a village, a settlement, a rural district shall be transfers from the district (city of regional significance) budget.

Article 28. Income to extra-budgetary funds generated by non-tax income

The types of non-tax revenues received by extra-budgetary funds shall be determined by Chapter 13 of this Code.

Chapter 7. DISTRIBUTION OF EXPENSES BETWEEN BUDGET LEVELS

Article 29. General provisions on the distribution of expenses between budget levels

1. Directions of budget revenues shall be determined on the basis of functions, powers and competencies established in accordance with the Laws of the Republic of Kazakhstan, as well as on the basis of the register of functions of state bodies formed in accordance with the legislation of the Republic of Kazakhstan on administrative procedures, and the register of public services formed in accordance with the legislation of the Republic of Kazakhstan in the public service provision.

2. It is not allowed to establish in other legislative acts of the Republic of Kazakhstan, except for this Code, the budget level at the expense of which expenses should be financed.

Transfer of revenues from one budget level to another shall be carried out only if introduction of amendments and additions to this Code shall be made in compliance with the requirements of paragraph 6 of Article 70 of this Code and the transfer of targeted current transfers in accordance with paragraph 2 of Article 83 of this Code.

3. It is not allowed to finance revenues of a certain budget level from other budget levels.

4. Revenues of central state bodies, their departments, territorial divisions and territorial divisions of departments financed from the republican budget shall be planned on the basis of staffing limits approved by the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan, taking into account natural standards.

5. Expenses of local executive bodies, akims of cities of regional significance, villages, settlements, rural districts financed from the local budget shall be planned on the basis of staffing limits approved by the Government of the Republic of Kazakhstan, taking into account natural standards.

Article 30. Republican budget revenues

1. Republican budget revenues shall be carried out in the following areas:

1) government functions of a general nature:

provision, service and protection of the President of the Republic of Kazakhstan and his family;

functioning of the Parliament of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Supreme Judicial Council of the Republic of Kazakhstan and the Constitutional Court of the Republic of Kazakhstan;

ensuring the activities of the Commissioner for Human Rights in the Republic of Kazakhstan;

state audit and financial control;

holding referendums and elections, with the exception of elections financed from the regional budget;

functioning of state bodies directly subordinate and accountable to the President of the Republic of Kazakhstan, with the exception of state bodies financed in other areas of the republican budget;

functioning of central executive bodies not assigned to other areas performing general functions of public administration;

awarding state prizes and awarding state awards in various industries and fields of activity in accordance with the legislation of the Republic of Kazakhstan;

ensuring the formation of a leading international financial services center;

2) defense:

organization and support of state defense;

organization of measures related to the implementation of universal military duty, with the exception of measures financed from the regional budget, the budgets of the city of republican significance, the capital and the district (city of regional significance);

organization of activities in the field of civil protection and social emergencies;

ensuring the activities of the state fire service;

organization of the civil defense system;

mobilization training and mobilization;

formation and storage of state material reserves, with the exception of medicines and medical devices of the mobilization reserve;

prevention and elimination of natural and man-made emergencies of global, regional scale and their consequences;

organization and support of professional emergency services;

3) public order, security, legal, judicial, penal activities:

law enforcement;

protection of public order and ensuring public safety on the territory of the Republic of Kazakhstan, with the exception of areas financed from the regional budget, budgets of the city of republican significance, the capital;

organization and support of the activities of the penitentiary (penitentiary) system, with the exception of the provision and maintenance of the probation service;

ensuring the protection of state secrets;

activities in the field of justice;

ensuring national security;

ensuring the safety of protected individuals and entities;

functioning of the judicial system;

countering corruption crimes;

4) education and science:

financing of scientific and (or) scientific and technical activities;

general education of gifted children in republican educational organizations;

carrying out extracurricular activities of republican significance;

training of specialists with postgraduate, technical and professional, post-secondary and higher education in educational organizations financed from the republican budget;

advanced training and retraining of personnel at the republican level;

providing textbooks and educational and methodological complexes of republican organizations of secondary education, as well as compatriots studying in foreign schools in accordance with international treaties;

5) healthcare:

provision of a guaranteed amount of free medical care, except for areas of revenues financed from local budgets, and compulsory social health insurance;

organization of an emergency medical care service for the elimination of emergencies of a social, natural and man-made nature at the republican level;

forensic medical, forensic psychiatric and forensic narcological examination;

ensuring the sanitary and epidemiological well-being of the population by the sanitary and epidemiological service;

medical care for military personnel, employees of special state and law enforcement agencies and certain categories of civil servants and citizens in accordance with the legislative acts of the Republic of Kazakhstan;

activities in the field of health protection of citizens, except for revenues financed from local budgets and the social health insurance fund;

supply and storage of medicines and medical devices of mobilization reserve;

6) social assistance and social security:

pension payments to citizens entitled to pension provision in accordance with the legislation of the Republic of Kazakhstan on pension provision at the expense of budgetary funds;

state social benefits, state special benefits, special state benefits and other benefits established by legislative acts of the Republic of Kazakhstan, except for those paid from local budgets;

social assistance and social benefits provided for by legislative acts of the Republic of Kazakhstan and (or) being obligations of the Government of the Republic of Kazakhstan;

implementation of migration policy;

7) culture, sports, tourism and information space:

activities in the field of culture, sports and tourism at the republican level;

implementation of state information policy at the republican level;

activities in the field of social development, development of civil society, interethnic relations, interfaith harmony, youth, family and gender policies, access to information at the republican level;

8) agriculture, water, forestry, fisheries, specially protected natural areas, environmental and wildlife protection, land relations:

ensuring the protection and rational use of water resources;

carrying out measures for reclamation of irrigated lands;

management, conservation and development of forest resources and wildlife;

maintenance of specially protected natural areas of republican significance, restoration of the state nature reserve fund;

carrying out environmental protection measures at the republican level;

hydrometeorological monitoring;

agriculture and land management;

regulation of land relations at the republican level;

diagnosis of animal diseases, antiepizootics;

development of animal husbandry and production, sale of livestock products;

development of production and sale of crop production;

agrochemical and agroclimatic support for agricultural production;

state regulation of technical support for the agro-industrial complex;

subsidizing the agro-industrial complex in accordance with the Laws of the Republic of Kazakhstan;

topographic, geodetic and cartographic works;

subsidizing the revenues of loans attracted under state guarantees for the development of reservoirs, canals and hydraulic structures of the Republic of Kazakhstan;

9) housing and communal services, architectural, town planning and construction activities:

modernization and development of heat supply, power supply, gas supply, water supply and sanitation facilities for settlements, as well as improvement of settlements;

regulation of the sphere of municipal waste management;

carrying out measures to improve architectural, town planning and construction activities;

10) industry, fuel and energy complex and subsoil use:

implementation of state industrial policy;

development of industries and geology;

development of the fuel and energy complex;

implementation of energy, resource saving and energy efficiency measures at the national level;

monitoring of subsoil and subsoil use, seismological information;

state geological study;

11) transport and communications:

state regulation and development of transport, transport infrastructure, passenger, freight traffic and transit potential;

reimbursement of expenses on loans attracted under a state guarantee for the development of town rail transport in the city of republican significance, the capital;

development of info communication infrastructure and information security;

aerospace activities;

12) regulation of economic activity:

state policy in the areas of foreign trade activities, domestic trade;

state policy in the areas of technical regulation, standardization, metrology and certification;

state innovation policy;

development of private entrepreneurship, self-regulation;

development and protection of competition;

13) fulfillment of state obligations:

servicing and repayment of government debt;

fulfillment of obligations under state guarantees;

fulfillment of obligations under state guarantees to support exports;

revenues on government loan hedging transactions;

fulfillment of obligations under state guarantees;

fulfillment of state obligations under public-private partnership projects of the Government of the Republic of Kazakhstan;

reimbursement of expenses under the contract of trust management of state property;

fulfillment of state obligations on payments, non-transferable debt obligations (bills) related to the membership of the Republic of Kazakhstan, and donor contributions to international financial organizations;

14) transfers:

transfers to regional budgets, budgets of cities of republican significance, the capital.

2. The republican budget also finances revenues in the areas specified in paragraph 1 of this article, for:

1) capital revenues, retraining and advanced training of employees of central state bodies and state institutions;

2) budget investments, international cooperation, fundamental and applied scientific research, analytical and sociological research and regulatory and methodological support;

3) other public services, functions, powers and competencies of central state bodies established in accordance with the Laws of the Republic of Kazakhstan.

Article 31. Budget revenues of the city of republican significance, the capital

1. Revenues of budgets of cities of republican significance, the capital shall be carried out in the following directions:

1) government functions of a general nature:

functioning of local representative and executive bodies of the city of republican significance, the capital, audit commissions;

2) defense:

mobilization training and mobilization, preparation of territorial defense and territorial defense of the city of republican significance, capital, including provision of territorial bodies of territorial troops of the city of republican significance, capital by office premises, vehicles, technical means of information, telecommunications and communications, furniture and barracks equipment, including their maintenance, maintenance and repair, purchase of fuels and lubricants, office supplies, as well as utility bills, electricity, heating and communication services, the creation of stocks of material and technical means in accordance with the standard requirements of wartime during the special deployment of territorial troops, the conduct of fees with military units of territorial defense;

measures within the framework of the performance of military duty to provide the military command bodies of the city of republican significance, the capital with equipped conscription (assembly) points, their maintenance, supply of medicines, tools, fire-fighting, medical and economic property, road transport, as well as communications and security equipment, provision of medical and technical workers, service personnel and the creation of medical commissions;

prevention and elimination of local natural and man-made emergencies and their consequences;

civil defense measures of the city of republican significance, the capital;

3) public order, security, penal system:

protection of public order and ensuring public safety in the territory of the city of republican significance, the capital;

functioning of temporary detention facilities, special receivers for individuals subjected to administrative arrest, receivers-distributors for individuals without a fixed abode and documents, kennels for service animals;

escort by internal affairs bodies;

activities on citizenship, emigration and immigration, work with foreigners and combating illegal migration;

ensuring the activities of the authorized body for ensuring road safety, with the exception of financing payments for the manufacture of state license plates, driver's license forms and forms of certificates of state registration of vehicles;

maintenance, maintenance and repair of office premises and vehicles, including the purchase of fuels and lubricants, as well as the cost of paying for utilities, electricity, heating and communication services of the territorial internal affairs bodies, with the exception of the cost of e-mail services, a video conference system and video surveillance of the situational center of the territorial bodies funded from the republican budget;

provision and maintenance of the probation service;

4) education:

pre-school education and training;

organization and provision of compulsory general secondary education, including evening (shift) education, including provided through boarding organizations;

education of children in special general education curricula;

education of gifted children in specialized educational organizations;

holding school olympiads on the scale of a city of republican significance, the capital;

training of specialists with technical and professional, post-secondary education;

training of specialists with higher and postgraduate education, with the exception of those financed from the republican budget;

a survey of the mental health of children and adolescents and the provision of psychological, medical and pedagogical advice to the population;

rehabilitation and social adaptation of children and adolescents with developmental problems;

additional education for children;

acquisition and delivery of textbooks and teaching and methodological complexes for state educational organizations;

state provision of orphans, children left without parental care, their compulsory employment and housing;

free and preferential meals for certain categories of students and pupils;

functioning of juvenile adaptation centers;

5) healthcare:

additional provision of a guaranteed amount of free medical care by decision of the local representative body of the city of republican significance, the capital;

acquisition and storage of vaccines, immunobiological and other medicines in accordance with the legislation of the Republic of Kazakhstan;

provision of a guaranteed amount of free medical care, except for areas of expenses financed from the republican budget;

provision of medical care to persons held in pre-trial detention centers of the penitentiary (penitentiary) system and institutions of the penitentiary (penitentiary) system;

other measures in the field of health care, with the exception of areas financed from the republican budget and the social health insurance fund;

6) social assistance and social security:

housing assistance;

providing social assistance to citizens in need at home;

social adaptation of individuals without a certain place of residence;

social security for orphans, children left without parental care;

social security for the elderly and individuals with disabilities, including children with disabilities;

ensuring employment of the population and the implementation of measures to promote employment of the population;

state targeted social assistance;

social assistance to certain categories of citizens in need according to the decisions of local representative bodies;

implementation of migration measures at the local level;

providing special social services to victims of domestic violence;

7) culture, sports, tourism and information space:

supporting theatrical and musical arts of local importance;

ensuring the preservation of historical and cultural heritage of local importance and access to it;

support of cultural and leisure work;

conducting socially significant events of local importance in the field of culture;

ensuring the functioning of zoos and arboretums;

holding sports competitions at the local level;

preparation and participation of members of national teams of the city of republican significance, the capital in various sports at republican and international sports competitions;

functioning of state city sports organizations;

implementation of per capita regulatory financing of creative circles and sports sections;

ensuring the safety of objects of the archival fund of local importance;

ensuring the functioning of city libraries;

implementation of public information policy at the local level through the media;

development of the state language and other languages ​ ​ of the people of Kazakhstan at the local level;

carrying out activities within the framework of the implementation of state youth policy at the level of the city of republican significance, the capital;

regulation of tourism activities at the local level;

8) agriculture, water, forestry, fisheries, specially protected natural areas, environmental and wildlife protection, land relations:

subsidizing the agro-industrial complex in accordance with the Laws of the Republic of Kazakhstan;

regulation of veterinary medicine, organization of sanitary slaughter of sick animals, construction of cattle burial grounds (biothermal pits) and ensuring their maintenance;

protection, reforestation and afforestation;

construction, reconstruction and repair of water pipelines of the city of republican significance, the capital, which shall be in communal ownership;

establishment of water protection zones, bands and sanitary protection zones for drinking supply sources;

restoration of especially emergency water facilities and irrigation and reclamation systems of the city of republican significance, the capital;

construction and reconstruction of water supply systems, hydraulic structures of the city of republican significance, the capital;

maintenance and protection of specially protected natural areas of local importance;

implementation of environmental protection measures in accordance with the Environmental Code of the Republic of Kazakhstan;

regulation of land relations in the city of republican significance, the capital;

land and economic structure of settlements;

compensation of losses caused to owners of land plots or land users, in cases established by the land legislation of the Republic of Kazakhstan;

9) housing and communal services, architectural, town planning and construction activities:

organization of the preservation of the state housing stock of the city of republican significance, the capital;

inventory of housing stock;

providing housing for certain categories of citizens in accordance with the legislative acts of the Republic of Kazakhstan;

seizure, including through redemption, of land plots for state needs and the associated alienation of real estate in accordance with the Laws of the Republic of Kazakhstan;

creation and reconstruction of water supply facilities, including distribution networks of water supply, treatment, drainage systems, sewer, including sewer pumping stations, heating and electric networks owned by utilities;

gasification of settlements;

measures aimed at maintaining seismic resistance of residential buildings located in earthquake-prone regions of the republic, in accordance with the legislative acts of the Republic of Kazakhstan;

construction of housing of communal housing stock;

demolition of emergency housing in accordance with the legislative acts of the Republic of Kazakhstan;

ensuring road safety in settlements;

organization of architectural, town planning and construction activities, with the exception of expenses financed from the republican budget;

subsidies in the field of housing and communal services, architectural, town planning and construction activities in accordance with the Laws of the Republic of Kazakhstan;

10) industry, fuel and energy complex and subsoil use:

implementation of energy saving and energy efficiency measures at the local level;

11) transport and communications:

organization of passenger transportation by socially significant urban and suburban communications;

construction, reconstruction, repair and maintenance of city streets, including the current repair of roads, as well as technical means of traffic regulation on them;

12) regulation of economic activity:

government support for private enterprise;

government incentives for industry;

state support for innovation;

state support for social entrepreneurship;

13) fulfillment of state obligations:

servicing and repayment of debt of local executive bodies;

fulfillment of obligations under state guarantees;

fulfillment of public obligations under projects of public-private partnership of the local executive body;

fulfillment of obligations under state guarantees;

reimbursement of expenses under the contract of trust management of communal property;

14) transfers:

transfers to the republican budget.

2. From the budgets of cities of republican significance, the capital, expenses shall be also financed in the areas specified in paragraph 1 of this Article, for:

1) capital expenditures, retraining and advanced training of employees of local executive bodies, state organizations and state institutions;

2) budget investments, scientific research of local executive bodies;

3) other public services, functions, powers and competencies of local government bodies of the city of republican significance, the capital, established in accordance with the Laws of the Republic of Kazakhstan.

3. The budget of the city of republican significance, the capital shall provide for the expenses of the district in the city in the following areas:

1) the functioning of the akim's office in the city;

2) household accounting;

3) organization in emergency cases of delivery of seriously ill people to the nearest health organization providing medical care;

4) providing social assistance to citizens in need at home;

5) provision of sanitation of settlements;

6) maintenance of burial places and burial of rootless;

7) street lighting in settlements;

8) improvement and landscaping of settlements;

9) implementation of other services in the field of social assistance and social security, including the placement of a state social order;

10) social assistance and social security;

11) housing assistance;

12) social adaptation of individuals without a certain place of residence;

13) social security for orphans, children left without parental care;

14) social security for the elderly and individuals with disabilities, including children with disabilities;

15) ensuring employment of the population;

16) state targeted social assistance;

17) social assistance to certain categories of citizens in need according to the decisions of local representative bodies;

18) implementation of migration measures at the local level;

19) preschool education and training, including ensuring the activities of organizations of preschool education and training;

20) design, construction, reconstruction, overhaul and modernization of distribution networks of water supply, sewerage, sewage pumping stations, gas supply and lighting owned by utilities;

21) current repair of roads;

22) inventory of housing stock;

23) implementation of per capita regulatory financing of creative circles and sports sections.

Article 32. Regional budget revenues

1. Regional budget revenues shall be carried out in the following areas:

1) government functions of a general nature:

functioning of local representative and executive bodies of the regional level, audit commissions;

ensuring and holding elections of akims;

2) defense:

mobilization training and mobilization, preparation of territorial defense and territorial defense of a regional scale, including providing the territorial bodies of the territorial troops of the region with office premises, vehicles, technical means of information, telecommunications and communication, furniture and barracks equipment, including their maintenance, maintenance and repair, purchase of fuels and lubricants, office supplies, as well as the costs of utilities, electricity, heating and communication services, creation of stocks of material and technical means in accordance with the standards of the standard needs of wartime during the special deployment of territorial troops, the conduct of gatherings with military units of territorial defense;

regional civil defense measures;

measures within the framework of the performance of military duty to provide regional military command bodies with equipped conscription (assembly) points, their maintenance, supply of medicines, tools, fire-fighting, medical and economic property, road transport, as well as communications and security equipment, provision of medical and technical workers, service personnel and the creation of medical commissions;

prevention and elimination of natural and man-made emergencies of a regional scale and their consequences;

3) public order, security, penal system:

protection of public order and ensuring public safety in the region;

escort by internal affairs bodies;

activities on citizenship, emigration and immigration, work with foreigners and combating illegal migration;

functioning of temporary detention facilities, special receivers for persons subjected to administrative arrest, receivers-distributors for persons without a fixed abode and documents, kennels for service animals;

ensuring the activities of the authorized body for ensuring road safety, with the exception of financing payments for the manufacture of state license plates, driver's license forms and forms of certificates of state registration of vehicles;

maintenance and repair of office premises and vehicles, including the purchase of fuels and lubricants, as well as the cost of paying for utilities, electricity, heating and communication services of the territorial internal affairs bodies, with the exception of the cost of e-mail services, a video conference system and video surveillance of the situational center of the territorial bodies funded from the republican budget;

provision and maintenance of the probation service;

4) education:

preschool education and training in districts (cities of regional significance), cities of regional significance, villages, towns, rural districts, including the organization of medical services in organizations of preschool education and training located in cities of regional significance, villages, towns, rural districts, as well as ensuring the activities of organizations of preschool education and training located in the districts of cities of regional significance;

primary, basic secondary and general secondary education, including evening (shift) education, and general secondary education provided through boarding organizations in state educational organizations located in districts (cities of regional significance);

organization of free transportation of students to the nearest school and back in rural areas;

free and preferential meals for certain categories of students and pupils of educational organizations located in regions, districts (cities of regional significance), in the manner prescribed by the legislation of the Republic of Kazakhstan;

acquisition and delivery of textbooks and teaching and methodological complexes for state educational organizations;

additional education for children, carried out at the regional, district (cities of regional significance) levels;

training of specialists with technical and professional, post-secondary education;

training of specialists with higher and postgraduate education, with the exception of those financed from the republican budget;

education of children in special general education curricula;

education of gifted children in specialized educational organizations;

holding school olympiads of regional, district (city of regional significance) scale;

a survey of the mental health of children and adolescents and the provision of psychological, medical and pedagogical advice to the population;

rehabilitation and social adaptation of children and adolescents with developmental problems;

state provision of orphans, children left without parental care, their compulsory employment and housing;

methodological work;

functioning of juvenile adaptation centers;

5) healthcare:

additional provision of a guaranteed amount of free medical care by decision of local representative bodies of the regions;

acquisition and storage of vaccines, immunobiological and other medicines in accordance with the legislation of the Republic of Kazakhstan;

provision of a guaranteed amount of free medical care, except for areas of expenses financed from the republican budget;

provision of medical care to individuals held in pre-trial detention centers of the penitentiary (penitentiary) system and institutions of the penitentiary (penitentiary) system;

other measures in the field of health care, with the exception of areas financed from the republican budget and the social health insurance fund;

6) social assistance and social security:

implementation of state policy in the field of social protection;

social security for orphans, children left without parental care;

social security for the elderly and individuals with disabilities, including children with disabilities, with the exception of types of social assistance financed from the district (city of regional significance) budget;

ensuring employment of the population;

implementation of migration measures at the local level;

7) culture, sports, tourism and information space:

supporting theatrical and musical arts of local importance;

support of cultural and leisure work;

conducting socially significant events of local importance in the field of culture;

ensuring the preservation of historical and cultural heritage of local importance and access to it;

preparation and participation of members of regional national teams in various sports at national and international sports competitions;

holding sports competitions at the regional level;

functioning of state regional sports organizations;

ensuring the safety of objects of the archival fund of local importance;

ensuring the functioning of regional libraries;

implementation of public information policy at the local level through the media;

development of the state language and other languages ​ ​ of the people of Kazakhstan at the local level;

carrying out activities within the framework of the implementation of state youth policy at the regional level;

regulation of tourism activities at the local level;

implementation of per capita regulatory financing of creative circles and sports sections;

8) agriculture, water, forestry, fisheries, specially protected natural areas, environmental and wildlife protection, land relations:

regulation of the development of crop production, seed production, animal husbandry, veterinary medicine, processing and sale of agricultural products at the regional level in accordance with the Laws of the Republic of Kazakhstan;

organization of sanitary slaughter of sick animals;

maintenance, construction and repair of special storages (burial grounds);

neutralization of pesticides purchased at the expense of budgetary funds;

subsidizing the agro-industrial complex in accordance with the Laws of the Republic of Kazakhstan;

ensuring the functioning of municipal water facilities of regional significance;

establishment of water protection zones, bands of water bodies of regional significance;

restoration of especially emergency water facilities and irrigation and reclamation systems of regional significance;

construction and reconstruction of water supply systems, hydraulic structures of regional significance;

protection, reforestation and afforestation;

maintenance and protection of specially protected natural areas of regional significance;

implementation of environmental protection measures in accordance with the Environmental Code of the Republic of Kazakhstan;

regulation of land relations at the regional level;

compensation of losses caused to owners of land plots or land users, in cases established by the land legislation of the Republic of Kazakhstan;

taking measures to disseminate and introduce innovative experience of regional significance;

reimbursement to owners of the cost of neutralized (disinfected) and processed animals, products and raw materials of animal origin that pose a danger to animal and human health;

9) housing and communal services, architectural, town planning and construction activities:

gasification of settlements;

preventive disinsection and deratization;

organization of architectural, town planning and construction activities, with the exception of expenses financed from the republican budget;

subsidies in the field of housing and communal services, architectural, town planning and construction activities in accordance with the Laws of the Republic of Kazakhstan;

10) industry, fuel and energy complex and subsoil use:

implementation of energy saving and energy efficiency measures at the regional level;

11) transport and communications:

organization of passenger transportation by socially significant inter district (intercity, intraregional), as well as suburban railway communications;

construction, reconstruction, repair and maintenance of roads of regional significance, including the current repair of roads, as well as technical means of traffic regulation on them;

12) regulation of economic activity:

government support for private enterprise;

government incentives for industry;

state support for innovation;

state support for social entrepreneurship;

13) fulfillment of state obligations:

servicing and repayment of debt of local executive bodies;

fulfillment of obligations under state guarantees;

fulfillment of public obligations under projects of public-private partnership of the local executive body;

fulfillment of obligations under state guarantees;

reimbursement of expenses under the contract of trust management of communal property;

14) transfers:

transfers to regional (cities of regional significance) budgets;

transfers to the republican budget.

2. The regional budgets also finance expenditures in the areas specified in paragraph 1 of this Article, for:

1) capital expenditures, retraining and advanced training of employees of local executive bodies, state organizations and state institutions;

2) budget investments, scientific research of local executive bodies;

3) other public services, functions, powers and competencies of regional bodies of local public administration established in accordance with the Laws of the Republic of Kazakhstan.

Article 33. Expenses of the district (city of regional significance) budget

1. Expenditures of the district (city of regional significance) budget shall be carried out in the following areas:

1) government functions of a general nature:

functioning of local representative and executive bodies of the district (city of regional significance) level;

2) defense:

measures within the framework of the performance of military duty to provide district (city of regional significance) military command bodies with equipped conscription (assembly) points, their maintenance, supply of medicines, tools, fire-fighting, medical and economic property, road transport, as well as communications and security equipment, provision of medical and technical workers, service personnel and the creation of medical commissions;

prevention and elimination of natural and man-made emergencies of regional (city of regional significance) scale and their consequences;

ensuring measures to prevent and extinguish steppe fires of regional (city of regional significance) scale, as well as fires in settlements in which state fire service bodies have not been created;

3) public order, security:

ensuring road safety in settlements;

4) education:

state provision of orphans, children left without parental care, their compulsory employment and housing;

5) social assistance and social security:

implementation of state policy in the field of social protection;

housing assistance;

material support for children with disabilities brought up and educated at home;

provision of individuals with disabilities in accordance with the individual habilitation and rehabilitation program of an individual with a disability with compulsory hygienic means, provision of an individual assistant for individuals with disabilities of the first group with difficulty in movement, sign language specialists for individuals with hearing disabilities;

providing social assistance to citizens in need at home;

social adaptation of individuals without a certain place of residence;

implementation of measures to promote employment;

state targeted social assistance;

social assistance to certain categories of citizens in need according to the decisions of local representative bodies;

providing special social services to victims of domestic violence;

6) culture, sports, tourism and information space:

support for cultural and leisure work at the local level;

functioning of district (city) libraries;

ensuring the functioning of zoos and arboretums;

development of mass sports and national sports;

holding sports competitions at the district (city of regional significance) level;

preparation and participation of members of the national teams of the region (cities of regional significance) in various sports at regional sports competitions;

functioning of state district (cities of regional significance) sports organizations;

implementation of public information policy at the local level through the media;

development of the state language and other languages ​ ​ of the people of Kazakhstan at the district (city of regional significance) level;

carrying out activities within the framework of the implementation of state youth policy at the district (city of regional significance) level;

implementation of per capita regulatory financing of creative circles and sports sections;

7) agriculture, water, forestry, fisheries, specially protected natural areas, environmental and wildlife protection, land relations:

regulation of land relations at the district (city of regional significance) level;

implementation of measures to preserve and improve pastures, development and reconstruction of pasture infrastructure facilities, with the exception of measures financed from the budget of the city of regional significance, village, settlement, rural district;

8) housing and communal services, architectural, town planning and construction activities:

preventive disinsection and deratization;

measures to protect district (city of regional significance) communal property;

organization of preservation of the state housing stock of the district (cities of regional significance);

inventory of housing stock;

providing housing for certain categories of citizens in accordance with the legislative acts of the Republic of Kazakhstan;

seizure, including through redemption, of land plots for state needs and the associated alienation of real estate in accordance with the Laws of the Republic of Kazakhstan;

demolition of emergency housing in accordance with the legislative acts of the Republic of Kazakhstan;

development of the master plan;

construction of housing of communal housing stock;

measures aimed at maintaining seismic resistance of residential buildings located in earthquake-prone regions of the republic, in accordance with the legislative acts of the Republic of Kazakhstan;

creation, reconstruction and repair of water supply facilities, treatment, drainage systems, sewage, heat and electric networks owned by utilities;

provision of improvement, landscaping, lighting and sanitation of settlements;

maintenance of burial sites and burial of rootless;

9) industry, fuel and energy complex and subsoil use:

taking measures to save energy and improve energy efficiency at the district (city of regional significance) level;

10) transport and communications:

construction, reconstruction, repair and maintenance of roads of regional (urban) significance, as well as technical means of traffic regulation on them;

organization of passenger transportation by socially significant urban (rural), suburban and intra-district communications, with the exception of rail;

11) regulation of economic activity:

government support for private enterprise;

state support for social entrepreneurship;

12) fulfillment of state obligations:

servicing and repayment of debt of local executive bodies;

fulfillment of obligations under state guarantees;

fulfillment of state obligations under public-private partnership projects adopted by the maslikhat of the relevant region;

fulfillment of obligations under state guarantees;

reimbursement of revenues under the contract of trust management of communal property;

13) transfers:

transfers to the regional budget;

transfers to the budgets of the city of district significance, village, settlement, rural district.

2. From the district (city of regional significance) budget, expenses shall be also financed in the areas specified in paragraph 1 of this Article, for:

1) capital expenditures, retraining and advanced training of employees of local executive bodies, state organizations and state institutions;

2) budget investments;

3) other public services, functions, powers and competencies of local government bodies of the region (city of regional significance) established in accordance with the Laws of the Republic of Kazakhstan.

3. The budget of the city of regional significance shall provide for the expenses of the district in the city of regional significance in the following areas:

1) functioning of the akim's office in the city of regional significance;

2) household accounting;

3) organization in emergency cases of delivery of seriously ill people to the nearest health organization providing medical care;

4) providing social assistance to citizens in need at home;

5) organization of cultural and educational events together with public associations of individuals with disabilities;

6) creation of conditions for the development of physical culture and sports at the place of residence of individuals and in places of their mass recreation;

7) organization, together with the authorized body for physical culture and sports and public associations of individuals with disabilities, of health and sports events among individuals with disabilities;

8) provision of sanitation of settlements;

9) maintenance of burial places and burial of rootless;

10) street lighting in settlements;

11) improvement and landscaping of settlements;

12) other state services, functions, competencies and powers of the akim of the district in the city of regional significance established in accordance with the Laws of the Republic of Kazakhstan.

Article 34. Expenditures of the budget of the city of regional significance, village, settlement, rural district

1. The budget expenditures of the city of regional significance, village, settlement, rural district shall be carried out in the following areas:

1) the functioning of the apparatus of the akim of the city of regional significance, village, settlement, rural district;

2) household accounting;

3) organization in emergency cases of delivery of seriously ill people to the nearest health organization providing medical care;

4) providing social assistance to citizens in need at home;

5) organization of preservation of the state housing stock of the city of regional significance, village, settlement, rural district;

6) provision of sanitation of settlements;

7) maintenance of burial places and burial of rootless;

8) street lighting in settlements;

9) improvement and landscaping of settlements;

10) support for cultural and leisure work at the local level;

11) construction, reconstruction, repair and maintenance of roads in cities of regional significance, villages, towns;

12) organization of water supply to settlements;

13) ensuring employment of the population at the local level;

14) holding fitness and sports events at the local level;

15) implementation of measures to solve the arrangement of rural settlements;

16) organization of activities for registration of acts of civil status in villages, settlements and rural districts where there shall be no bodies carrying out registration of acts of civil status;

17) implementation of measures to preserve and improve pastures, development and reconstruction of pasture infrastructure facilities, with the exception of measures financed from the district (city of regional significance) budget;

18) transfers to the district (cities of regional significance) budget;

19) servicing and repayment of debt of local executive bodies.

2. From the budget of the city of district significance, village, settlement, rural district, expenses are also financed in the areas specified in paragraph 1 of this Article, for:

1) capital expenditures, retraining of personnel and advanced training of employees of the akim of the city of regional significance, village, settlement, rural district, state organizations and state institutions;

2) budget investments;

3) other state services, functions, competencies and powers of akims and local self-government bodies of the city of regional significance, village, settlement, rural district, established in accordance with the Laws of the Republic of Kazakhstan.

SECTION 2. FUNDAMENTALS OF BUDGETING OF THE REPUBLIC OF KAZAKHSTAN Chapter 8. DOCUMENTS OF THE STATE PLANNING SYSTEM OF THE REPUBLIC OF KAZAKHSTAN FOR THE PURPOSES OF THIS CODE

Article 35. General provisions on documents of the State Planning System of the Republic of Kazakhstan used in the budget process

1. Documents of the State Planning System of the Republic of Kazakhstan are an integral system, where the need and legality of the development of documents of a lower-level follow from the documents that shall be at the higher level, and monitoring and assessment of documents at the higher level shall be carried out on the basis of reliable information on the implementation of documents of lower levels.

The documents of the State Planning System of the Republic of Kazakhstan shall be based on the long-term development forecast of the Republic of Kazakhstan.

2. The budget process shall use:

plans for the development of state bodies;

plans for the development of the region, cities of republican significance, the capital;

development plans, action plans of subjects of the quasi-public sector, as well as long-term development strategies for autonomous educational organizations that plan expenditures from the republican or local budget.

3. Expenses for new initiatives provided for by the documents of the State Planning System of the Republic of Kazakhstan, and other additional measures arising during the current financial year, requiring additional expenses from the republican and (or) local budgets, are planned in the budget after inclusion in the development plan of the state body developing a development plan of the region, city of republican significance, capital, development plans and (or) action plans of entities of the quasi-public sector.

4. The central authorized body for state planning, the local executive body of the region, cities of republican significance, the capital, the state body - the administrator of the republican budget program, the local authorized body for state planning, respectively, ensure consideration of draft plans for the development of state bodies, draft plans for the development of regions, cities of republican significance, the capital, draft development plans and (or) draft action plans of entities of the quasi-public sector, taking into account the procedures provided for by this Code.

Article 36. Development plan of the state body and the procedure for its consideration

1. The development plan of a state body shall be a document defining the activities of the central state body in the medium term, aimed at implementing the higher documents of the State Planning System of the Republic of Kazakhstan, functions, powers and competencies, taking into account the need to ensure the quality of public services.

2. The list of central state bodies that shall not develop development plans shall be established by the Government of the Republic of Kazakhstan within the framework of the State Planning System of the Republic of Kazakhstan.

3. The development plan of the state body shall be developed and approved every three years for a five-year period in agreement with the central authorized body for state planning in accordance with the State Planning System of the Republic of Kazakhstan.

4. The development plan of the state body shall include:

1) target indicators, the achievement of which shall be ensured by a state body and shall depend on its activities and budgetary funds;

2) target indicators, the achievement of which shall be ensured within the framework of interdepartmental interaction by several state bodies, regions and (or) subjects of the quasi-public sector and shall depend on budgetary funds;

3) macro indicators, the achievement of which shall depend on the activities of several state bodies, regions and (or) entities of the quasi-public sector within the framework of interdepartmental interaction and shall not depend on budget funds.

Target indicators specified in subparagraphs 1), 2) and 3) of the first part of this paragraph shall be reflected in the development plan in the form of separate Annexes

5. Investment plans developed on the basis of the documents of the State Planning System of the Republic of Kazakhstan shall be attached to the development plans of state bodies.

The investment plan of the state body shall be developed and applied in accordance with Article 148 of this Code.

6. To approve the development plan, the state body shall submit a draft development plan that shall have a positive proposal from the departmental budget commission for consideration by the central authorized body for state planning no later than April 1 of the year of completion of the current development plan of the state body.

The central authorized body for state planning, taking into account the results of the assessment of the results carried out in accordance with Article 46 of this Code, shall consider draft plans for the development of state bodies for their compliance with the requirements established by the legislation of the Republic of Kazakhstan.

The conclusion of the central authorized body for state planning is formed with an indication of the priority of goals and target indicators on the basis of the results of the strategic review of revenues carried out in accordance with Article 43 of this Code, and shall be sent no later than May 1 of the current fiscal year to the central authorized body for budget planning for submission to the Republican Budget Commission and administrators of the relevant budget programs.

The revised draft plan for the development of a state body shall be submitted by the administrator of the budget program to the central authorized body for state planning simultaneously with the passport of the budget program for consideration in accordance with paragraph 12 of Article 75 of this Code.

7. The draft development plan of a state body shall be approved by the head of the state body in agreement with the central authorized bodies for state planning and budget planning no later than December 30 of the year of completion of the current development plan of the state body.

8. The central authorized body for state planning shall generate aggregated summary information on approved development plans of state bodies, containing summary quantitative information on goals and target indicators, their decomposition in the manner determined by it, and send it to the central authorized body for budget planning for inclusion in the documents and materials provided for in Article 90 of this Code.

9. Introduction of amendments and additions to the development plan of a state body shall be allowed in the following cases:

1) adoption of new or amendments and (or) additions to the Laws of the Republic of Kazakhstan, with the exception of Laws on the republican budget and Laws on amendments and additions to the Rules;

2) adoption of new or amendments and (or) additions to the documents of the State Planning System of the Republic of Kazakhstan;

3) amendments in the functions, structure of the state body;

4) the need to implement the instructions of the President of the Republic of Kazakhstan and (or) the Government of the Republic of Kazakhstan.

10. State bodies prepare reports on the implementation of development plans, send them to the central authorized body for state planning for consolidation.

11. The central authorized body for state planning forms a consolidated report on the implementation of development plans of all central state bodies, containing summary quantitative information on the achievement of goals and target indicators, their decomposition in the manner determined by it, and shall send it to the central authorized body for budget execution for inclusion in the annual report on the execution of the republican budget.

12. On the basis of reports on the implementation of development plans of state bodies, their assessment shall be carried out in accordance with Article 46 of this Code.

The assessment carried out by the bodies of external state audit and financial control shall be carried out in accordance with the Law of the Republic of Kazakhstan "On state audit and financial control."

13. The procedure for the development, coordination, approval, publication of a development plan of a state body and introducing amendments and (or) additions to it, drawing up a report on the implementation of a development plan of a state body and monitoring the implementation of a development plan of a state body shall be determined by the central authorized body for state planning.

14. The development plan of a state body and its implementation report, aggregated summary information on approved development plans of state bodies, consolidated report on the implementation of development plans of state bodies shall be subject to publication in accordance with Article 40 of this Code.

15. The first head of the state body developing the development plan shall bear the responsibility established by the Laws of the Republic of Kazakhstan in accordance with Article 41 of this Code.

Article 37. Plan for the development of the region, cities of republican significance, the capital and the procedure for its consideration

1. The development plan of the region, the city of republican significance, the capital shall be a document determining the development of the corresponding region, the city of republican significance, the capital, taking into account their specifics on the basis of documents of the State Planning System of the Republic of Kazakhstan.

2. The development plan of the region, the city of republican significance, the capital shall include information on events indicating the amount of income, not included in the income of the local budget, and expenses according to memoranda, concluded between the regional akimat, akimat of the city of republican significance, the capital and subsoil users as part of the fulfillment of obligations to allocate subsoil users for the socio-economic development of the region and the development of its infrastructure in accordance with subsoil use contracts, including work performed by the subsoil user and services rendered.

3. The goals and target indicators of the development plan of the region, the city of republican significance, the capital shall be decomposed from the higher documents of the State Planning System of the Republic of Kazakhstan.

4. The development plan of the region, the city of republican significance, the capital shall include:

1) target indicators, the achievement of which shall be ensured by the local executive body and shall depend on its activities and budgetary funds;

2) target indicators, the achievement of which shall be ensured within the framework of interdepartmental interaction by several regions and (or) entities of the quasi-public sector and shall depend on budgetary funds;

3) macro indicators, the achievement of which shall depend on the activities of several regions and (or) entities of the quasi-public sector within the framework of interdepartmental interaction and shall not depend on budget funds.

Target indicators specified in subparagraphs 1), 2) and 3) of part one of this paragraph shall be reflected in the development plan in the form of separate Annexes.

5. Investment plans developed on the basis of documents of the State Planning System of the Republic of Kazakhstan shall be attached to the development plans of regions, cities of republican significance, the capital.

The investment plan of the region, the city of republican significance, the capital shall be developed and applied in accordance with Article 148 of this Code.

6. The development plan of the region, the city of republican significance, the capital shall be developed by the local executive body of the region, the city of republican significance, the capital with the mandatory application of minimum standards, the system of regional standards for settlements every three years for a five-year period, agreed with the central sectoral state bodies, the central authorized body for regional policy and approved by the relevant maslikhat in accordance with the State Planning System of the Republic of Kazakhstan.

7. To coordinate the development plan of the region, the city of republican significance, the capital, the local executive body of the region, the city of republican significance, the capital shall submit a draft development plan agreed with the central sectoral state bodies for consideration to the central authorized body for regional policy no later than April 1 of the year of completion of the current development plan of the state body.

The central authorized body for regional policy shall consider draft plans for the development of the region, the city of republican significance, the capital for their compliance with the requirements established by the legislation of the Republic of Kazakhstan.

The central authorized body for regional policy, based on the results of consideration of the draft plan for the development of the region, the city of republican significance, the capital, within a month after the receipt of the draft plan for the development of the region, the city of republican significance, the capital, shall draw up a conclusion and shall send it to the local executive body of the region, the city of republican significance, the capital.

Local executive body of the region, cities of republican significance, the capital, taking into account the conclusion of the central authorized body for regional policy, the outcome of the evaluation of the results carried out in accordance with the Article 46 of this Code, the outcome of the strategic review of expenditures under Article 43 of this Code, shall form a plan for the development of the region, cities of republican significance, the capital and aggregated summary information on the approved plan for the development of the region, cities of republican significance, capitals for inclusion in the relevant maslikhat as part of the documents and materials specified in paragraph 2 of Article 91 of this Code.

8. The draft plan for the development of the region, the city of republican significance, the capital shall be approved no later than December 30 of the year of completion of the current development plan.

9. Introduction of amendments and additions to the development plan of the region, city of republican significance, capital shall be allowed in the following cases:

1) adoption of new or introduction of amendments and (or) additions to the Laws of the Republic of Kazakhstan, with the exception of Laws on the republican budget and Laws on introduction of amendments and additions to the Rules;

2) adoption of new or introduction of amendments and (or) additions to the documents of the State Planning System of the Republic of Kazakhstan;

3) introduction of amendments in the functions, structure of the state body and (or) amendments in the administrative-territorial structure;

4) the need to implement the instructions of the President of the Republic of Kazakhstan and (or) the Government of the Republic of Kazakhstan.

10. Monitoring of the implementation of the development plan of the region, the city of republican significance, the capital shall be carried out, respectively, by the local authorized body for state planning of the region, the city of republican significance, the capital together with state bodies - co-executors of the corresponding territory by generating implementation reports based on information on the progress of implementation provided by state bodies - co-executors participating in the development plan of the region, the city of republican significance, the capital.

Monitoring of the implementation of the development plan of the region, the city of republican significance, the capital shall be carried out once a year at the end of the year and shall be posted on the Internet resource of the regional akimat, akimat of the city of republican significance and the capital until March 1 of the year following the reporting period.

11. Local executive bodies of regions, cities of republican significance, the capital prepare reports on the implementation of development plans in the manner determined by the State Planning System of the Republic of Kazakhstan, and shall send them to the central authorized body for regional policy for consolidation.

12. On the basis of reports on the implementation of plans for the development of regions, cities of republican significance, the capital, their assessment shall be carried out in accordance with Article 46 of this Code.

The assessment carried out by the bodies of external state audit and financial control shall be carried out in accordance with the Law of the Republic of Kazakhstan "On state audit and financial control."

13. The procedure for drawing up a report on the implementation of the plan for the development of the region, the city of republican significance, the capital and monitoring the implementation of the plan for the development of the region, the city of republican significance, the capital shall be determined by the central authorized body for state planning.

14. The plan for the development of the region, the city of republican significance, the capital, the report on its implementation and the consolidated report on the implementation of plans for the development of regions, cities of republican significance, the capital shall be subject to publication in accordance with Article 40 of this Code.

15. Akim of the region, cities of republican significance, the capital and the first head of the relevant local state body bear responsibility established by the Laws of the Republic of Kazakhstan, in accordance with Article 41 of this Code.

Article 38. Development plans, action plans of entities of the quasi-public sector, as well as long-term development strategies of autonomous educational organizations that plan expenses from the republican or local budget, and the procedure for their consideration

1. The budget process shall involve action plans, development plans for subjects of the quasi-public sector, as well as long-term development strategies for autonomous educational organizations that plan expenditures from the republican or local budget, developed in accordance with the legislation of the Republic of Kazakhstan.

2. Draft action plans or development plans of entities of the quasi-public sector, which shall be planning expenses from the republican budget, shall be developed on the basis of the results of the strategic review of expenditures conducted in accordance with Article 43 of this Code, shall be agreed with the state body - the administrator of the republican budget program and entered into the central authorized body for budget planning as part of the documents specified in subparagraph 16) of paragraph 2 of Article 90 of this Code.

3. Draft action plans or development plans of entities of the quasi-public sector, which plan expenses from the local budget, shall be agreed with the state body - the administrator of the local budget program and shall be submitted to the local authorized body for state planning as part of the documents specified in subparagraph 10) of paragraph 2 of Article 91 of this Code.

4. Based on the results of each fiscal year, a report shall be generated on the implementation of action plans or development plans of entities of the quasi-public sector, a report on the results of monitoring the implementation of action plans or development plans of entities of the quasi-public sector and an assessment of the implementation of action plans or development plans of entities of the quasi-public sector specified in paragraph 1 of this Article, in the manner determined by the central authorized body for state planning.

5. Monitoring of the implementation of action plans or development plans of entities of the quasi-public sector specified in paragraph 1 of this Article, and assessment of their implementation shall be carried out in accordance with the legislation of the Republic of Kazakhstan.

The assessment carried out by the bodies of external state audit and financial control shall be carried out in accordance with the Law of the Republic of Kazakhstan "On state audit and financial control."

6. Reporting on the implementation of action plans, development plans of subjects of the quasi-public sector, as well as long-term development strategies for autonomous educational organizations specified in paragraph 1 of this Article, shall be included in the annual report on the execution of the relevant budget and shall be subject to publication in accordance with Article 40 of this Code.

7. The procedure for the development, coordination and approval of action plans or development plans for entities of the quasi-public sector, long-term strategies for the development of autonomous educational organizations, introduction of amendments to them and (or) additions, preparation of reports and their types, the procedure for monitoring and evaluating the implementation of action plans or development plans of entities of the quasi-public sector, long-term development strategies for autonomous educational organizations specified in paragraph 1 of this Article shall be determined by the legislation of the Republic of Kazakhstan.

8. The results of monitoring and assessment of the implementation of action plans or development plans of entities of the quasi-public sector, long-term development strategies of autonomous educational organizations specified in paragraph 1 of this Article shall be subject to publication in accordance with Article 40 of this Code.

9. The first heads of the subjects of the quasi-public sector, autonomous educational organizations shall bear the responsibility established by the Laws of the Republic of Kazakhstan, in accordance with Article 41 of this Code.

Chapter 9. ACCOUNTABILITY AND TRANSPARENCY

Article 39. General provisions on accountability and transparency

1. "Accountability" refers to accountability for budgetary policy decisions and achievement of indicators of achievement.

2. Accountability of participants in the budget process shall be implemented through a set of tools to ensure transparency and responsibility for administrative and management decisions in budget relations.

3. Transparency of the budget system means transparency and openness of budget information to the public, including the publication of the civil budget.

The civil budget shall be information disclosing the main provisions of the republican and local budgets, published in a form accessible to the public in accordance with Article 40 of this Code.

The civil budget shall be formed when planning the republican and local budgets and in the process of their execution by the central authorized body for budget planning, local authorized bodies for state planning, the central authorized body for budget execution, local authorized bodies for budget execution, administrators of budget programs, subjects of the quasi-public sector according to the received budget funds.

The procedure for the preparation, presentation and publication of the civil budget at the stages of planning and budget execution shall be determined by the central authorized body for budget planning.

4. Accountability of authorized bodies shall be carried out through the development and publication of budget documentation in accordance with this Code.

5. The participation of citizens in the budget process shall be ensured through the implementation of the budget of popular participation in accordance with the second part of paragraph 3 of Article 70 of this Code, the implementation of local self-government and other methods provided for by the legislation of the Republic of Kazakhstan.

6. Accountability of budget process participants shall include:

hearing representatives of state bodies in representative bodies when developing draft laws on the republican budget and decisions of maslikhats and based on the results of budget execution in accordance with this Code;

publication and discussion of documents in accordance with Article 40 of this Code;

responsibility of participants in the budget process in accordance with Article 41 of this Code.

Article 40. Publication and discussion of documents of the budgetary process

1. Materials, information and documents of the budgetary process shall be subject to publication by the participants specified in this Article on their official Internet resources, including without fail on the Internet portal of open budgets, in compliance with the requirements of the legislation of the Republic of Kazakhstan on access to information, state secrets, administrative procedures, public councils, informatization.

2. The documents of the budgetary process shall be discussed in representative bodies, at public councils, a meeting of the local community, the Internet portal of open budgets in accordance with this Code, the legislation of the Republic of Kazakhstan on local public administration and self-government, the legislation of the Republic of Kazakhstan on public councils, and access to information.

3. The Central Authorized Body on Budget Policy shall ensure publication of:

long-term development forecast of the Republic of Kazakhstan;

forecast of socio-economic development of the Republic of Kazakhstan;

an analytical report on budget risks;

analytical report on tax expenses;

Footnote. Paragraph 5 of paragraph 3 of Article 40 shall enter into force dated 01.01.2027 in accordance with subparagraph 2) of paragraph 1 of Article 172 of this Code.

draft law on the volume of general transfers;

a consolidated report on the implementation of state investment projects based on the results of the fiscal year and the results of the evaluation of the implementation of state investment projects;

information on the results of economic examinations of state investment projects;

a consolidated report on the use of related grants and the results of the evaluation of the use of related grants.

4. The central authorized body for budget planning shall ensure publication:

draft law on the republican budget with Annexes;

the Law on the republican budget with Annexes, the decree of the President of the Republic of Kazakhstan on the republican fiscal plan for the first quarter of the upcoming fiscal year with Annexes;

civil budget;

conclusions and recommendations from the cost review.

5. The central authorized body for state planning shall ensure the publication of:

conclusions and recommendations from the cost review;

aggregated summary information on approved development plans of state bodies;

consolidated report on the implementation of development plans of state bodies.

6. The central authorized body for regional policy shall ensure the publication of a consolidated report on the implementation of plans for the development of regions, cities of republican significance, and the capital.

7. The central authorized body on budget execution shall ensure publication of:

information on the state of public finances;

civil budget;

monthly report on the execution of consolidated, state, republican and local budgets;

annual report on the execution of the republican budget;

annual report on the formation and use of the National Fund of the Republic of Kazakhstan;

annual financial statements based on the results of trust management by the National Fund of the Republic of Kazakhstan and the results of the audit;

information in the form of statistical information on the current state of public debt, quasi-public debt, government-guaranteed debt, the amount of money paid to pay off public debt, issued state guarantees and state guarantees to support exports, the amount of money paid under state guarantees and state guarantees to support exports;

public commitments for public-private partnership projects;

annual assessment of the state of public sector debt;

report on public finance statistics of the Republic of Kazakhstan.

8. The State treasury shall ensure that treasury monitoring results shall be published.

9. The regional akimat, akimat of the city of republican significance, the capital shall provide publication:

forecast of socio-economic development;

development plan of the region, city of republican significance, capital;

investment plan of the region, city of republican significance, capital;

conclusions and recommendations from the cost review;

report on the implementation of the plan for the development of the region, the city of republican significance, the capital.

10. The regional akimat, akimat of the city of republican significance, the capital, the district (city of regional significance) akimat, the apparatus of the akim of the city of regional significance, village, settlement, rural district shall provide publication:

draft decision of the maslikhat on the local budget with Annexes, documents and materials specified in paragraph 5 of Articles 87 and 88, paragraph 2 of Article 91 of this Code;

decisions of the maslikhat on the local budget with Annexes, decisions of the local executive body (decisions of the akim of the city of regional significance, village, settlements, rural district) on the local financial plan for the first quarter of the next fiscal year with Annexes;

conclusions and recommendations from the cost review;

civil budget;

monthly report on the execution of the regional budget, budget of the city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district;

annual report on the execution of the budget of the region, city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district;

draft decision of the maslikhat on the volume of general transfers.

11. Administrators of budget programs shall ensure publication of:

passports of budget programs;

aggregated summary information on passports of budget programs;

civil budget;

reports on the implementation of budget programs.

12. A public body shall ensure the publication of:

the development plan of the public body;

investment plan of the public body;

reports on implementation, results of monitoring and evaluation of realization of action plans or development plans of quasi-public sector entities that have been allocated budget funds from the republican or local budget;

reports on monitoring the implementation of state investment projects;

reports on the implementation of development plans of state bodies;

conclusions and recommendations on the results of the expenditure review, if any;

information on receipts and expenditures of extra-budgetary funds.

13. The Central authorized body on state assets shall ensure publication of the national report on state assets and quasi-state sector management.

14. The quasi-public sector entity shall ensure the publication of:

the civil budget on the budget funds received;

action plans or development plans and reports on their implementation;

results of monitoring and evaluation of the implementation of action plans or development plans;

information on the debt status of the quasi-public sector entity.

15. Autonomous educational organizations shall ensure the publication of long-term development strategies of autonomous educational organizations and reports on their implementation.

16. Legal entities or subjects of quasi-public sector, receiving transfers from the republican budget or budget funds for the performance of the state task, administrators of relevant budget programs shall ensure publication of reports on the use of transfers from the republican budget or performance of the state task.

17. State bodies authorized to carry out the assessment shall ensure publication of the results of the results assessment.

18. Central state and local executive bodies, administrators of budget programs, subjects of quasi-public sector, authorized bodies of the relevant branch (sphere) and other legal entities, carrying out monitoring in accordance with this Code, shall ensure publication of monitoring results.

19. Administrator of budget programs, central and local authorized bodies on budget execution, state treasury shall ensure publication of annual consolidated financial statements prepared in accordance with Articles 133 and 134 of this Code.

Article 41. Responsibility of budget process participants for violation of budget legislation of the Republic of Kazakhstan

1. The first head of the budget program administrator shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

use of targeted transfers from the National Fund of the Republic of Kazakhstan not in accordance with their intended purpose;

timely submission of the budget request and the budget program passport to the relevant authorized bodies, including through the information system;

spending of funds of the special state fund not in accordance with the legislation of the Republic of Kazakhstan on the return of illegally acquired assets to the state;

inefficient planning and (or) inefficient use of budgetary funds, expressed in:

exceeding approved natural standards;

absence of documents (investment proposal, feasibility study, financial and economic feasibility study, design and estimate documentation) and (or) decisions (conclusions, examinations) of the relevant bodies and (or) organizations provided for by the budgetary legislation of the Republic of Kazakhstan;

spending budget funds for the maintenance of objects not listed on the balance sheet of the corresponding administrator of budget programs, unless otherwise provided by the legislation of the Republic of Kazakhstan;

spending budget funds for the maintenance of facilities not commissioned in accordance with the procedure established by the legislation of the Republic of Kazakhstan, unless otherwise provided by the legislation of the Republic of Kazakhstan;

lack of economic effect from the implementation of state investment projects, determined in accordance with the legislation of the Republic of Kazakhstan.

2. The budget program manager shall be responsible, as established by the Laws of the Republic of Kazakhstan, for:

drawing up a passport of the budget program, validity and completeness of the passport of the budget program, reliability of calculations for the budget program (subprogram), including through the information system, inclusion of state investment projects that shall not meet the requirements of paragraph 8 of Article 148 of this Code;

compliance with the requirements established by paragraph 8 of Article 75 of this Code;

inefficient implementation of budget programs;

reliability, correctness and timeliness of submission of funding plans of the budget program administrator and individual funding plans to the state treasury or local authorized budget execution body;

timely amendments to the funding plans of budget program administrators;

rationale for budgetary reallocation of the budget programme (subprogrammes);

untimely performance and submission of the results of monitoring the implementation of state investment projects to the relevant state bodies and (or) non-use of its results in project management;

untimely provision of the return of budget funds to the relevant budget in cases established by this Code;

reliability of information on the basis of which a list of budget programs shall be formed, according to which the use (reuse) of funds in the next financial year shall be allowed;

reliability and completeness of the report on the implementation of the budget program;

non-utilization of the state external loan within the period established by the loan agreement, or the extension of the period for the development of the state external loan, which resulted in the failure to achieve the goals and objectives stipulated by the loan agreement;

full and (or) partial cancellation of the state external loan, except for cases due to savings on the state external loan, which resulted in failure to achieve the goals and objectives stipulated by the loan agreement.

3. The chairman of the budget commission shall be responsible, established by the Laws of the Republic of Kazakhstan, for the activities carried out by the commission.

4. When the budget commission considers draft regulatory legal acts specified in Article 73 of this Code, the responsibility established by the Laws of the Republic of Kazakhstan shall be borne by:

the first head of the central state body - the developer or the local state body - the developer of the regulatory legal act - for the completeness and reliability of financial and economic calculations and justifications indicating the sources of financing, imposing additional costs on lower budgets without appropriate compensation;

Secretary of the republican or local budget commission - for submitting to the republican or local budget commission the conclusions of the working body without financial and economic calculations and justifications indicating the sources of funding or conclusions involving the imposition of additional costs on lower budgets without appropriate compensation.

5. The first head of the central state body developing the development plan of the state body shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

reliability and completeness of the content of the development plan of the state body;

achievement of planned goals and target indicators within the funds provided for by the republican budget;

reliability and completeness of the report on the implementation of the development plan of the state body.

6. Akim of the region, cities of republican significance, the capital and the first head of the relevant local state body shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

reliability and completeness of the content of the development plan of the region, the city of republican significance, the capital;

reliability and completeness of the report on the implementation of the plan for the development of the region, the city of republican significance, the capital;

non-compliance with the debt limit of local executive bodies of regions, cities of republican significance, the capital.

7. The first heads of the respective administrator of budget programs and the subject of the quasi-public sector shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

completeness of the content of the development plan or action plan of the subject of the quasi-public sector and the timeliness of its submission to the authorized bodies;

validity of submitted investment proposals and feasibility and (or) financial and economic substantiations.

8. When planning transfers of a general nature and their use, the responsibility established by the Laws of the Republic of Kazakhstan shall be borne by:

the first head of the central sectoral state body for the timeliness of the development of methods for financing current, including capital and development costs, the reliability and validity of indicators adopted when calculating general transfers;

heads of central and local authorized bodies of the relevant industries (spheres) and akims of regions, cities of republican significance, the capital, districts (cities of regional significance), cities of regional significance, villages, towns, rural districts for the validity and reliability of the information provided to the calculations of general transfers;

akim of the region, city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district for the use of general transfers not in accordance with the Law and the decision of the corresponding maslikhat on the volume of general transfers.

9. When allocating targeted transfers from the higher budget to the lower budget and their use, the responsibility established by the Laws of the Republic of Kazakhstan shall be borne by:

the first head of budget program administrators of a higher budget for non-transfer of target transfers to lower budgets in accordance with the individual payment financing plan;

First head of the higher budget program administrator, who lists targeted development transfers for failure to achieve the final results stipulated by the passports of the corresponding local development budget programs;

the first head of the administrator of budget programs of the higher budget, which shall be the single organizer of the tender for public procurement, for late holding of competitive procedures;

akim of the region, city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district and the first head of the relevant administrators of local budget programs for the use of targeted transfers not in accordance with the passport of the budget program, failure to achieve results, including with the full use of budget funds, failure to report on the results achieved through the use of the received targeted transfers;

akim of the region, city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district, first head of administrators of budget programs of the lower budget for non-utilization of target transfers received from the higher budget, which resulted in non-achievement of results.

10. The first heads of legal entities or entities of the quasi-public sector that receive transfers to legal entities or budget funds for the implementation of the state task are responsible, established by the Laws of the Republic of Kazakhstan, for:

achievement of indicators of results defined in the development plans of state bodies, development plans, action plans of entities of the quasi-public sector, as well as long-term development strategies of autonomous educational organizations and (or) passports of budget programs of the corresponding budget program administrators;

validity and reliability of calculations for the budget programme (subprogramme), completeness and timeliness of submission of the budget programme (subprogramme);

validity and reliability of reports on the use of transfers to legal entities or on the fulfillment of a government assignment.

11. The first head of the subject of the quasi-public sector shall be responsible, established by the Laws of the Republic of Kazakhstan, for non-fulfillment or incomplete fulfillment of obligations to implement (implement) the pilot project and (or) manage it.

12. The first heads of entities of the quasi-public sector, to increase (form) the authorized capital of which funds shall be provided for the corresponding financial year in the Law on the republican budget or in the decision of the maslikhat on the local budget, shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

untimely monitoring of the implementation of budget investments;

non-use of the results of monitoring the implementation of budget investments in project management;

failure to achieve the final results stipulated by the passports of budgetary development programs;

failure to achieve the results of budget investments provided for by the financial and economic justification, including with the full use of the allocated budget funds;

use of funds remaining at the disposal of the quasi-public sector entity after payment of dividends (part of net income) not in accordance with the dividend policy.

13. The first head of a state institution shall ensure and bear responsibility established by the Laws of the Republic of Kazakhstan for:

compliance with the requirements of the legislation of the Republic of Kazakhstan on public procurement, civil legislation of the Republic of Kazakhstan when registering civil transactions;

lawfulness and validity of submission of the invoice for payment;

accuracy of the specified details and amounts in the invoice for payment and supporting documents;

timely and complete fulfillment of obligations to make payments in favor of recipients of money;

reliability of confirmation of the delivery of goods, work performed and (or) services rendered in accordance with the concluded civil law transactions;

submission to the state treasury body of documents confirming the validity of the payment under the registered civil law transaction.

14. The first head of the subject of the quasi-public sector, the general contractor within the framework of treasury support, borrowers who have attracted a loan guaranteed by the state provide and bear responsibility established by the Laws of the Republic of Kazakhstan for:

lawfulness and validity of payment orders;

accuracy of the specified details in payment orders;

timeliness and completeness of fulfillment of obligations to make payments in favor of the recipient of money;

reliability of performed operations;

submission of documents confirming the validity of the payment to the state treasury bodies.

15. The borrower under a loan having a state guarantee shall be liable, as established by the Laws of the Republic of Kazakhstan, for misuse of funds received under a loan guaranteed by the Government of the Republic of Kazakhstan and for the return of funds diverted to fulfill obligations under the state guarantee in case of non-fulfillment by the borrower of debt obligations under the loan.

The borrower shall be liable under the loan secured by the Government, as established by the Laws of the Republic of Kazakhstan, for misuse of funds received and return of funds diverted to fulfill obligations under the guarantee of the Government, in case of non-fulfillment by the borrower of debt obligations under the loan.

16. The first head of the subject of the quasi-public sector shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

completeness of information on internal and external loans and debt and timeliness of its submission to the authorized bodies;

non-utilization of a non-state loan guaranteed by the state within the period established by the loan agreement, or the extension of the period for the development of a non-state loan guaranteed by the state, which resulted in the failure to achieve the goals and objectives stipulated by the loan agreement;

full and (or) partial cancellation of a non-state loan under a state guarantee, except for cases due to savings on a non-state loan under a state guarantee, which entailed failure to achieve the goals and objectives stipulated by the loan agreement.

17. Legal entities determined to carry out economic expertise of state investment projects bear responsibility for the quality of economic expertise established by the Laws of the Republic of Kazakhstan.

18. The borrower and the ultimate borrower under the budget loan shall be liable as established by the Laws of the Republic of Kazakhstan for:

use of the budget loan for other purposes;

non-payment, late repayment of the budget loan.

19. The first heads of the central state and local executive bodies shall be responsible, established by the Laws of the Republic of Kazakhstan, for the fulfillment of state obligations under public-private partnership projects within the budgeted funds for the corresponding fiscal year.

20. The first heads of central state and local executive bodies, entities of the quasi-public sector, legal entities receiving budget funds shall be responsible for the accuracy of materials, information and documents published in accordance with Article 40 of this Code.

Chapter 10. RESULTS MANAGEMENT

Article 42. General provisions on results management

1. Results management shall consist in planning documents of the state planning system of the Republic of Kazakhstan, planning and execution of budgets, preparation of reports using a review of expenses, results of state audit and financial control, monitoring results, results assessment system.

2. Results shall be managed by state bodies, authorized bodies at the stages of planning and budget execution.

Article 43. Review of expenses

1. Review of expenses shall be an analysis of expenditures planned or provided for by the documents of the State Planning System of the Republic of Kazakhstan and the budget, as well as the sectoral policy of the state body in order to ensure control over the spending of budgetary funds and improve the quality of their prioritization.

2. The review of expenses shall be carried out in cases provided for by this Code, and in other cases, including when developing documents of the State Planning System of the Republic of Kazakhstan, at the suggestion of the relevant budget commission, specialized standing committees of the Chambers of the Parliament of the Republic of Kazakhstan and (or) on the basis of a decision of the Government of the Republic of Kazakhstan or the local executive body.

3. The following requirements shall be met when conducting the review of expenses:

alignment with the purpose and theme of the review of expenses;

the main criteria (results) of the cost review should be clearly defined;

the scope of the review of expenses must be defined - document types, expenses for the expenditure review;

The level of review of expenses should be defined - the level and (or) levels of public administration, the industry (area) for the review of expenses;

time frame, frequency.

4. The review of expenses should contain conclusions and recommendations on:

Ways to address the issues raised by the review of expenses;

compliance of budget expenses with the sectoral policy;

opportunities (options) to optimize lower-priority and inefficient budget expenses;

opportunities (options) for reallocation of budgetary funds to other or new expenses depending on the priorities of the policy.

5. The review of expenses shall be divided into:

strategic review of expenses;

budget review of expenses;

investment review of expenses.

The strategic review of expenses shall be conducted for:

realism, expediency, relevance of documents of the State Planning System of the Republic of Kazakhstan;

consistency of goals and objectives defined in the documents of the State Planning System of the Republic of Kazakhstan;

presence (absence) of duplication, fragmentation, intersection and contradictions between the documents of the State Planning System of the Republic of Kazakhstan;

compliance with the state policy;

determining the priority and realism of goals and (or) target indicators of documents of the State Planning System of the Republic of Kazakhstan.

The budget review of expenses shall be conducted for:

efficiency, justification, efficiency and expediency of budget expenses;

possible optimization and (or) redistribution of expenses;

the need and expediency of further planning of the accumulated difference in amounts associated with the lack of budgetary funds to achieve the target indicators of the approved development plan or the draft development plan of a state body, region, city of republican significance, capital.

The investment review of expenses shall be carried out taking into account the need for priority financing of the started (ongoing) state investment projects in order to:

identification and analysis of the reasons for the rise in price, underfunding, incompleteness of state investment projects;

linking state investment projects with target indicators of the draft plan for the development of a state body or region, city of republican significance, capital;

identifying factors that influenced the implementation of state investment projects within the framework of the current development plan of a state body or region, city of republican significance, capital;

When planning public investment projects, the results of monitoring and evaluation of results carried out in accordance with Articles 45 and 46 of this Code shall be applied.

6. On the basis of the theme and purpose of the review of expenses, one or more of the review of expenses referred to in paragraph 5 of this Article shall apply.

7. The review of expenses shall be carried out by the central authorized body for state planning, the central authorized body for budget planning, the central authorized body for budget policy, local executive bodies, the relevant authorized state bodies, depending on its purpose and topic.

8. The review of expenses, conclusions and recommendations on the results of its conduct shall be sent to the Government of the Republic of Kazakhstan or the local executive body and the relevant standing committee of the House of Parliament of the Republic of Kazakhstan if this review has been carried out on its proposal.

9. Conclusions and recommendations of the review of expenses:

shall be used to make administrative and management decisions;

shall be applied in the budget process in accordance with this Code;

shall be published in accordance with Article 40 of this Code.

10. The procedure for conducting a review of expenses determining goals, topics, objects, criteria, scope (coverage), level, time frame, frequency shall be determined by the central authorized body for budget policy.

Article 44. State audit and financial control

1. In budgetary relations, the bodies of state audit and financial control shall carry out expert and analytical activities of authorized bodies of external state audit and financial control in the form of expert and analytical measures, as well as preliminary, current and subsequent assessment of the budget in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

2. The central authorized body for budget planning and the relevant local authorized bodies for state planning, the central authorized body for budget execution and the relevant local authorized bodies for budget execution, administrators of budget programs interact with the authorized bodies of external state audit and financial control in accordance with Articles 86, 87, 90, 91, 95, 96, 119 - 128 and 153 of this Code.

3. Internal audit services of central state bodies, local executive bodies of regions, cities of republican significance, the capital, departments of central state bodies, with the exception of the internal audit service of the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations, for the purposes of this Code in the relevant state body:

provide advisory assistance in order to comply with the requirements of the budget legislation of the Republic of Kazakhstan at all stages of the budget process.

In case of violations of the requirements of the budget legislation of the Republic of Kazakhstan, advisory assistance shall be provided in eliminating violations and bringing them in line with the budget legislation of the Republic of Kazakhstan;

monitor the implementation of the recommendations of the state audit and financial control bodies, inform them of the measures taken;

prepare information on the measures taken to discuss the draft republican or local budget and the annual report on its implementation in representative bodies.

Article 45. Monitoring

1. Monitoring shall be a regular process of collecting and analyzing information in a specific industry (area), used to make administrative and management decisions and shall be the basis for assessing results.

2. Monitoring shall be carried out by central state and local executive bodies, administrators of budget programs, entities of the quasi-public sector, authorized bodies of the relevant industry (sphere).

3. Monitoring shall be carried out in the following industries (areas):

monitoring of documents of the State Planning System of the Republic of Kazakhstan in accordance with it;

monitoring the state of public finances;

monitoring in the field of intergovernmental relations;

treasury monitoring;

budget monitoring;

public sector debt monitoring;

monitoring the implementation of public investment projects, including monitoring public obligations under public-private partnership projects;

monitoring of budget loans;

monitoring the use of related grants.

4. Monitoring results:

used in the budget planning process

shall be discussed at meetings of public councils, in the Parliament of the Republic of Kazakhstan and maslikhats when discussing issues of allocating budget funds to administrators of budget programs and subjects of the quasi-public sector and shall be included in the documents and materials submitted to the Parliament of the Republic of Kazakhstan and maslikhat simultaneously with the draft law on the republican budget and the draft decision of the maslikhat on the local budget;

shall be included in the annual performance report of the respective budget;

shall be published in accordance with Article 40 of this Code.

Article 46 System of evaluation results

1. Evaluation results shall include the following types of evaluations:

assessment of the implementation of documents of the State Planning System of the Republic of Kazakhstan in accordance with the State Planning System of the Republic of Kazakhstan;

operational assessment to achieve goals in accordance with the system of annual assessment of the effectiveness of the central state and local executive bodies of the regions, cities of republican significance, the capital, conducted by the Supreme Audit Chamber of the Republic of Kazakhstan in terms of assessing the effectiveness of the activities of state bodies to achieve the goals of development plans of state bodies and regional development plans, cities of republican significance, the capital and the authorized body for budget execution in terms of assessing the effectiveness of the activities of state bodies to achieve the final results provided for by the passports of budget programs;

assessment of the implementation of state investment projects;

assessment of the effectiveness of state property management.

2. The evaluation of results shall contain mandatory recommendations on improving the efficiency and effectiveness of planning and use of state budget funds and assets and the effective allocation of state resources.

3. Outcomes of evaluation results:

used in the budget planning process

shall be discussed at meetings of public councils, in the Parliament of the Republic of Kazakhstan and maslikhats when discussing issues of allocating budget funds to administrators of budget programs and subjects of the quasi-public sector and shall be included in the documents and materials submitted to the Parliament of the Republic of Kazakhstan and maslikhat simultaneously with the draft law on the republican budget and the draft decision of the maslikhat on the local budget;

shall be included in the annual performance report of the respective budget;

shall be published in accordance with Article 40 of this Code.

4. State bodies authorized to conduct assessments shall submit the results of the assessment to the central authorized body for budget planning, the central authorized body for budget execution, the local executive body no later than April 15 of the year following the reporting year.

SECTION 3. PUBLIC FINANCE MANAGEMENT Chapter 11. FUNDAMENTALS OF PUBLIC FINANCE MANAGEMENT

Article 47. General provisions on public financial management

1. The goal of public financial management shall be to create conditions for their long-term sustainability by defining budget policies and their implementation, taking into account the risk assessment.

For the purposes of this Code, risk shall be uncertainty that impedes the management of public finances arising from the impact of internal and/or external economic and/or macroeconomic and other factors in the long and medium term.

The budget policy shall include the development of documents defining the vision, approaches and measures for managing public finances, and targets approved by the decrees of the President of the Republic of Kazakhstan.

Coordination of the activities of state bodies in determining budget policy shall be carried out by the central authorized body for budget policy.

2. Public finance shall be managed using the following tools:

1) long-term development forecast of the Republic of Kazakhstan;

2) forecast of socio-economic development;

3) a system of budget rules;

4) analytical report on budget risks;

Footnote. Subparagraph 5) of paragraph 2 of Article 47 shall enter into force dated 01.01.2027 in accordance with subparagraph 2) of paragraph 1 of Article 172 of this Code.

5) analytical report on tax revenues;

6) forecast consolidated financial statements;

7) consolidated financial statements;

8) a report on public finance statistics.

3. Information on the state of public finances shall include information on:

parameters of republican, state, consolidated budgets;

receipts and revenues of the National Fund of the Republic of Kazakhstan, extra-budgetary funds;

public sector debt obligations;

compliance with budget rules and targets;

other data.

Information on the state of public finances shall be open and subject to annual publication in the form of statistical information in accordance with Article 40 of this Code.

The forecast of the state of public finances shall be carried out by the central authorized body for budgetary policy as part of the long-term forecast of the development of Kazakhstan and the forecast of the socio-economic development of Kazakhstan.

Methodological support for calculating forecast information on the state of public finances, determining the limits provided for in subparagraph 3) of paragraph 1 of Article 137 of this Code, determining the criteria and forming a list of entities of the quasi-public sector that have been granted the right to attract external loans shall be carried out by the central authorized body for budget policy.

Monitoring and formation of information on the state of public finances shall be carried out by the central authorized body for budget execution together with the central sectoral state bodies, local executive bodies and the National Bank of the Republic of Kazakhstan in the manner determined by the central authorized body for budget execution in agreement with the central authorized body for budget policy.

Article 48. System of budget rules

1. The system of budget rules shall be a set of budget rules and targets aimed at ensuring the sustainability of public finances.

Budget rule - a restriction on budget parameters in the form of their limit values ​ ​ (limits according to budget rules), applied when approving and clarifying the republican budget.

Targets shall be the limiting parameters of public finances and other conditions in relation to budgetary policy in the long term.

2. Budget rule types shall be divided into:

1) guaranteed transfer rule;

2) Republican budget spending rule.

The guaranteed transfer rule shall be a budget rule, according to which the volume of guaranteed transfer from the National Fund of the Republic of Kazakhstan shall be planned in an amount not exceeding the volume of projected revenues to the National Fund of the Republic of Kazakhstan from organizations of the oil sector at the cut-off price.

The cut-off price shall be determined in the manner determined by the central authorized body for budget policy in agreement with the National Bank of the Republic of Kazakhstan.

The republican budget expenditure rule shall be a budget rule according to which the growth rate of republican budget expenditures excluding loan repayment (for the planning period) shall be limited by the level of long-term economic growth increased by the inflation target.

The level of long-term economic growth shall be defined as the average growth of real gross domestic product for the ten years preceding the planning period.

The inflation target shall be set by the National Bank of the Republic of Kazakhstan.

3. Targets shall be determined by a document developed by the central authorized body for budget policy in accordance with part three of paragraph 1 of Article 47 of this Code.

4. Information on compliance with the limits according to budget rules and targets shall be reflected in the forecast of socio-economic development of the Republic of Kazakhstan.

5. Deviation from budget rules and targets shall be allowed in:

crisis situations that entailed a lack of economic growth and a decrease in budget revenues, an increase in state obligations and budget expenditures not covered by budget revenues;

in a state of emergency or martial law in the Republic of Kazakhstan;

the case provided for in subparagraph 2) of paragraph 1 of Article 59 of this Code.

In case of deviation from budgetary rules and targets in crisis situations and cases of emergency or martial law in the Republic of Kazakhstan, a return to the initial limits of budgetary rules and targets shall be carried out over the next three years by developing an action plan. approved by the Government of the Republic of Kazakhstan together with the National Bank of the Republic of Kazakhstan, with the reflection of adjusted indicators in the forecast of socio-economic development of the Republic of Kazakhstan.

Article 49. Public sector debt

1. Public sector debt obligations shall be:

public debt;

contingent debt obligations - state-guaranteed debt, state-guaranteed obligation to support exports, state guarantees;

debt of the National Bank of the Republic of Kazakhstan;

quasi-public sector debt;

public commitments for public-private partnership projects.

Public sector debt shall be consolidated and used for analytical purposes to manage public finances.

2. The forecast and assessment of debt obligations of the public sector shall be carried out in accordance with Article 137 of this Code and shall be included in the forecast of socio-economic development of the Republic of Kazakhstan, compiled in accordance with Article 51 of this Code.

3. The provisions of paragraph 2 of this Article shall not apply to the debt of the National Bank of the Republic of Kazakhstan.

Article 50. Long-term development forecast of the Republic of Kazakhstan

1. The long-term development forecast of the Republic of Kazakhstan shall be a document that shall determine the forecast state of economic, macroeconomic indicators and public finances for the formation of fiscal policy, and shall be used in determining the financial security of documents of the State Planning System of the Republic of Kazakhstan in their development.

2. The long-term development forecast of the Republic of Kazakhstan shall be developed once every three years for a ten-year period.

3. The long-term development forecast of the Republic of Kazakhstan shall contain:

options for external and internal conditions of socio-economic development;

assessment of the socio-economic effect, including an assessment of the actual and (or) expected socio-economic effect from the use of budgetary funds and other sources of financing for the tasks and functions of the state, information on deviations from the results indicators and their reasons, analysis of the realism of the selected goals, target indicators, tasks, results indicators;

long-term social and economic development risks;

an assessment of the sustainability of public finances, containing an assessment of the sustainability of current fiscal policy, an assessment of the impact on the budget of the consequences of all future changes, an assessment of public sector debt;

options for forecasting the development of the Republic of Kazakhstan for the long term and other options that shall take into account changes in external and internal development conditions, taking into account the risks of socio-economic development for the long term and in conjunction with the ongoing investment policy, policy on economic sectors, regional policy, policy of managing state assets, measures of state support;

forecast of the state of public finances;

other provisions.

4. The long-term development forecast of the Republic of Kazakhstan shall be developed by the central authorized body for budget policy together with the central authorized body for budget planning, the central authorized body for budget execution, approved by the Government of the Republic of Kazakhstan and subject to publication in accordance with Article 40 of this Code.

5. The long-term development forecast of the Republic of Kazakhstan cannot be clarified or adjusted when clarifying and adjusting the budget.

6. The procedure, terms of development, structure and content of the long-term development forecast of the Republic of Kazakhstan, the procedure for interaction between state bodies shall be determined by the central authorized body for budget policy.

7. Coordination of the activities of state bodies in the development of a long-term forecast of the development of the Republic of Kazakhstan shall be carried out by the central authorized body for budget policy.

Article 51. Forecast of socio-economic development

1. The forecast of socio-economic development shall be a document that shall determine the parameters of the socio-economic development of the Republic of Kazakhstan, the region, the city of republican significance, the capital on the basis of the long-term forecast of the development of the Republic of Kazakhstan.

The forecast of socio-economic development of the Republic of Kazakhstan shall be developed once a year on a rolling basis for the planning period.

2. The forecast of socio-economic development necessarily shall contain information on the amounts and reasons for the discrepancy for the same period of forecast data with the forecast data of the forecast of socio-economic development approved in the reporting fiscal year and with the long-term development forecast of the Republic of Kazakhstan.

3. The forecast of socio-economic development of the region, the city of republican significance, the capital shall be developed once a year on a rolling basis for the planning period, taking into account the parameters of the forecast of socio-economic development of the Republic of Kazakhstan.

4. The forecast of indicators of socio-economic development can be adjusted taking into account changes in internal and external conditions of economic development.

5. The forecast of indicators of socio-economic development and budget parameters for the second and third years of the planning period shall be indicative and shall be approved in the forecast of socio-economic development for the next planning period, taking into account changes in the forecast of the main macroeconomic indicators, monitoring and assessment of results, and other internal and external factors.

6. The procedure, terms of development and structure of sections of the forecast of socio-economic development, including the forecast of socio-economic development of the region, the city of republican significance, the capital, shall be determined by the central authorized body for budgetary policy.

The requirements for forecast indicators of the social sphere for the planning period shall include their mandatory reflection, taking into account the gender aspect.

Methodological support for calculations of indicators of the forecast of socio-economic development shall be carried out by the relevant central authorized state bodies in accordance with the procedure for developing a forecast of socio-economic development established by part one of this paragraph.

7. The forecast of socio-economic development shall be developed, respectively, by the central authorized body for budgetary policy and the local authorized body for state planning of the region, city of republican significance, capital, approved by the Government of the Republic of Kazakhstan or the local executive body of the region, city of republican significance, capital and shall be subject to publication in accordance with Article 40 of this Code.

8. The forecast of socio-economic development shall be submitted to the central authorized body for budget planning or the local authorized body for state planning for application in the budget planning process.

Article 52. Forecast budget receipts

1. Forecasting of revenues to the state and republican budgets, the National Fund of the Republic of Kazakhstan, the local budget shall be carried out by the central authorized body for budget policy or the local authorized body for state planning based on the parameters of socio-economic development, analysis of budget execution in previous and current years, information provided by authorized state bodies, defined in paragraphs 3, 4, 5 and 6 of this Article, and other data.

Analysis of budget revenues shall be carried out on the basis of data provided by state revenue bodies and authorized bodies for non-tax revenues.

2. Forecasting of revenues to the state and republican budgets, the National Fund of the Republic of Kazakhstan by categories, classes and subclasses of the unified budget classification shall be carried out by the central authorized body for budget policy.

Forecasting of budget revenues shall be carried out on the basis of the methodology for forecasting budget revenues, developed and approved by the central authorized body for budget policy.

Forecasting of revenues to the local budget by categories, classes and subclasses of the unified budget classification shall be carried out in the manner determined by the local executive body of the region, the city of republican significance, the capital, on the basis of the methodology developed in accordance with part two of this paragraph.

3. Tax and non-tax revenues shall be provided and administered by state revenue bodies and authorized bodies for non-tax revenues.

4. Proceeds from the repayment of budget loans shall be determined by the central authorized body for budget execution or the local authorized body for budget execution.

5. Proceeds from the sale of financial assets of the state shall be determined by the central authorized body for budget execution together with the central authorized body for state property management or the local authorized body for budget execution.

6. Loan receipts shall be determined by the central budget execution authority in conjunction with the central budget policy authority or the local budget execution authority.

7. State revenue bodies, authorized bodies for non-tax revenues and authorized state bodies responsible for collecting and controlling proceeds from the sale of fixed capital, amounts of repayment of budget loans, from the sale of financial assets of the state, loans:

ensure timely and full receipt of payments, fees, duties, fines and other payments to the republican or local budget;

carry out budget monitoring of their receipt, return of unnecessarily (erroneously) paid amounts of income or their offset to pay off debts to the budget;

submit reports, including analytical reports, on their receipt to the central or local authorized body for budget execution for compilation and inclusion in the annual report on execution of the corresponding budget.

The central authorized body for budget execution shall determine the list of authorized bodies for non-tax revenues to the republican budget, the National Fund of the Republic of Kazakhstan, the Victims Compensation Fund, the Special State Fund and authorized state bodies responsible for collecting and monitoring revenues from the sale of fixed capital, transfers, amounts of repayment of budget loans, from the sale of financial assets of the state, loans in the context of non-tax revenues.

The relevant local executive body of the region, city of republican significance, capital, district (city of regional significance) shall determine the list of authorized bodies for non-tax revenues of the local budget and authorized state bodies responsible for collecting and monitoring revenues from the sale of fixed capital, transfers, amounts of repayment of budget loans, from the sale of financial assets of the state, loans, in the context of non-tax revenues.

Article 53. Budget risk analysis report

1. Fiscal risk shall be uncertainty that shall make it difficult to manage public finances and reduces the realism of the budget due to the impact of internal and/or external economic and/or macroeconomic and other factors in the medium term.

2. An analytical report on budget risks shall be formed annually during the development of the draft law on the republican budget for the next planning period by the central authorized body for budget policy together with the central authorized body for budget planning, the central authorized body for budget execution, the authorized body for state regulation, control and supervision of the financial market and financial organizations and the National Bank of the Republic of Kazakhstan in the order, defined by them, and sent to the central authorized body for budget planning.

3. Budget risk analysis report shall:

include macroeconomic, quasi-fiscal risks, financial sector risks, risks associated with public sector debt obligations, public liabilities under public-private partnership projects, and other specific risks;

be taken into account in the formation of the main directions of tax and (or) budgetary policy, long-term and medium-term forecasting, budget planning for the next planning period;

be used to assess the impact of budget risks on budget parameters;

be included in the materials attached to the draft law on the republican budget;

be published in accordance with Article 40 of this Code.

Article 54. Tax revenues analysis report

1. Tax revenues shall be tax benefits provided to taxpayers in accordance with the tax legislation of the Republic of Kazakhstan.

2. The analytical report on tax revenues shall contain an assessment of the effectiveness of tax benefits and the feasibility of their further application.

3. The tax gap indicator shall be included in the analytical report on tax revenues.

The tax gap shall be the difference between the tax potential and the actual taxes received.

Tax potential - the possible amount of tax revenues and other mandatory payments to the budget, including tax expenditures and the unobserved economy.

The tax gap shall be calculated by the reporting fiscal year and shall be used to analyze tax policy, tax administration and the effectiveness of tax collection.

4. In order to form an analytical report annually, no later than June 1 of the current year, the central authorized body in the field of tax policy shall submit:

authorized state bodies - information on monitoring and control of tax revenues by supervised industries;

central authorized body for budget execution - information on the amount of tax benefits applied by taxpayers and their impact on budget revenues.

The tax gap shall be used in the analysis of the completeness of the collection of tax revenues and shall be one of the criteria for analyzing the impact of the industry on the development of the economy, carried out by the central authorized body in the field of tax policy.

The reduction (reduction) of the tax gap shall be one of the indicators of the performance of state revenue bodies and the authorized body in the field of tax policy.

5. Tax expense analysis report shall:

be formed annually during the development of the draft law on the republican budget for the next planning period by the central authorized body in the field of tax policy in the manner approved by the Government of the Republic of Kazakhstan, and be sent to the central authorized body for budget planning;

be taken into account in the formation of the main directions of tax and (or) budgetary policy, long-term and medium-term forecasting, budget planning for the next planning period;

be used as analytical information when considering draft regulatory legal acts introduced in accordance with paragraph 2 of Article 73 of this Code;

be included in the materials attached to the draft law on the republican budget;

be published in accordance with Article 40 of this Code.

Footnote. Article 54 shall enter into force dated 01.01.2027 in accordance with subparagraph 2) of paragraph 1 of Article 172 of this Code.

Article 55. Extra-budgetary activities of state bodies and state institutions

1. If the Laws of the Republic of Kazakhstan provide for the obligations of individuals or legal entities aimed at providing property and non-property benefits to the state or region, including in cash, the authorized sectoral state bodies and (or) local executive bodies shall carry out:

monitoring, through appropriate reporting, the implementation of planned activities, indicating the amounts in the manner determined by the central sectoral government body;

inclusion of monitoring and reporting results in the annual performance report of the respective budget;

publication of monitoring and reporting results on the official Internet resource.

2. In case of transfer in accordance with the legislation of the Republic of Kazakhstan on administrative procedures of the functions of central and (or) local executive bodies into the competitive environment appropriate central and (or) the local executive bodies shall include in the annual performance report the results of monitoring the implementation of functions transferred in accordance with the register of functions of the central and (or) local executive bodies in a competitive environment by outsourcing, state assignment, provision of transfers to legal entities, state social order, transfer at the expense of users, introduction of self-regulation based on mandatory membership (participation).

Parafiscal payments shall be mandatory targeted payments established by the Laws of the Republic of Kazakhstan, which shall be paid by individuals and legal entities in favor of individual legal entities providing services as a result of transferring the function of the central and (or) local executive body to a competitive environment and pursuing socially significant goals (hereinafter, the legal entity).

The powers and content of the activities of a legal entity, functions, purpose of parafiscal payments and their expenditure shall be determined by the legislation of the Republic of Kazakhstan.

The legal entity and the procedure for collecting parafiscal payments shall be determined by the legislation of the Republic of Kazakhstan.

The central authorized body in the field of tax policy and the relevant local executive body shall keep a register of parafiscal payments indicating the amounts of revenues and shall analyze them for their preservation, abolition or transfer to the budget.

The register of parafiscal payments shall be maintained on the basis of the register of functions of central and (or) local executive bodies transferred to the competitive environment, entailing parafiscal payments, formed by the central authorized body in the field of development of the public administration system in accordance with the legislation of the Republic of Kazakhstan on administrative procedures.

The procedure for interaction between state bodies and the deadlines for submitting the register specified in part six of this paragraph to the central authorized body in the field of tax policy shall be established by the authorized body in the field of development of the public administration system.

Article 56. General provisions on the participation of quasi-public sector entities in the budget process

1. Participation of entities of the quasi-public sector in the budget process shall be carried out through development plans of entities of the quasi-public sector or action plans for their implementation, developed in accordance with the legislation of the Republic of Kazakhstan, as well as in the manner prescribed by the legislation of the Republic of Kazakhstan and Chapter 8 of this Code.

Documentation on development plans of entities of the quasi-public sector or action plans for their implementation shall be subject to publication in accordance with Article 40 of this Code.

2. Authorized bodies of the relevant industry and local executive bodies exercising the rights of ownership and use of the state block of shares (equity interest) of a quasi-public sector entity, sole shareholder (participant) of which the state shall be a party, at annual general meetings of shareholders (participants), in accordance with the procedure established by the legislation of the Republic of Kazakhstan, take measures to send at least seventy percent of the net income of the quasi-public sector entity to pay dividends (income) reflected in the annual financial statements, and if there is a subsidiary (subsidiaries) - in the consolidated annual financial statements and their timely transfer.

The authorized body of the relevant industry or the local executive body or the apparatus of the akim of the city of regional significance, village, settlement, rural district monitors the completeness and timeliness of transfer by state enterprises to the budget of a part of net income in the amount of at least fifty percent of the net income of the state enterprise, with the exception of state-owned enterprises operating in an area conducive to the implementation by the National Bank of the Republic of Kazakhstan, The Office of the President of the Republic of Kazakhstan and its departments assigned to them functions, as well as activities in the social sphere.

The standard for deducting part of the net income of state-owned enterprises created by the Office of the President of the Republic of Kazakhstan, the National Bank of the Republic of Kazakhstan, shall be determined by themselves.

The standard for deducting part of the net income of state-owned enterprises operating in the social sphere shall be established by the authorized body of the relevant industry or local executive body or the apparatus of the akim of the city of regional significance, village, settlement, rural district.

The first part of this paragraph shall apply to cases of the state acting as the founder (participant, depositor, shareholder, member) of legal entities registered in accordance with the current law of the Astana International Financial Center, in a part that shall not contradict the acts of the Astana International Financial Center.

With regard to the National Welfare Fund, the Government of the Republic of Kazakhstan shall take measures to send as dividends an amount of at least fifty percent of the dividends received during the reporting period from legal entities whose shares (participation interests) belong to the National Welfare Fund, and their timely transfer.

When calculating the amount of dividends paid by the National Welfare Fund to the republican budget, the amount of project financing is taken into account in accordance with the decisions of the sole shareholder of the National Welfare Fund.

3. The reduction in the number of payments or exemption from payment of income specified in paragraph 2 of this Article shall be subject to mandatory consideration by the relevant budget commission in the manner and according to the list that shall be determined by:

1) in relation to state enterprises, joint-stock companies, limited liability partnerships, state blocks of shares (shares in the authorized capital) of which shall be in republican ownership, - the authorized body for state property together with the central authorized body for budgetary policy;

2) in relation to the National Welfare Fund - by the Government of the Republic of Kazakhstan;

3) in relation to state enterprises, joint-stock companies, limited liability partnerships, state blocks of shares (shares in the authorized capital) of which shall be in communal ownership - by the relevant local executive body or apparatus of the akim of the city of regional significance, village, settlement, rural district in agreement with the meeting of the local community.

4. Entities of the quasi-public sector shall submit to the relevant state body, local executive body or apparatus of the akim of the city of regional significance, village, settlement, rural district, exercising the rights of ownership and use of the state block of shares (participation in the authorized capital), information on the use of net income funds remaining after the payment of dividends or deductions to the relevant budget, for inclusion in the annual report on the execution of the relevant budget.

The procedure and form for providing information by entities of the quasi-public sector on the use of net income funds remaining after the payment of dividends or contributions to the relevant budget shall be determined and approved by the central authorized body for budgetary policy in the field of public asset management.

5. Proceeds from the privatization of republican property, transfer to the competitive environment of assets of national management holdings, national holdings, national companies and their subsidiaries, affiliates and other legal entities affiliated with them shall be credited to the National Fund of the Republic of Kazakhstan in full in nominal terms.

6. Proceeds from the privatization of communal property shall be credited to the local budget in full in nominal terms.

7. Subjects of the quasi-public sector borrow in accordance with the legislation of the Republic of Kazakhstan and this Code.

Borrowing of quasi-public sector entities shall be limited by the limit of external debt of quasi-public sector entities established in accordance with Article 137 of this Code.

Information on the state of debt of quasi-public sector entities, including the volume of expenses for servicing and repayment of debt, is subject to publication in accordance with Article 40 of this Code.

When using loan funds, the first head of a quasi-public sector entity shall bear the responsibility established by the Laws of the Republic of Kazakhstan in accordance with Article 41 of this Code.

8. The Central authorized body for state property annually shall form the National report on the management of state assets and the quasi-public sector, containing a comprehensive analysis of the effectiveness of the management of state assets and the quasi-public sector.

The procedure for the formation of the National report on the management of state assets and the quasi-public sector shall be approved by the Central budget policy authority.

The central authorized body for state property shall send the National report on the management of state assets and the quasi-public sector to the central authorized body for budget planning and the central authorized body for budget execution for inclusion in the materials attached to the draft law on the republican budget and the annual report on the execution of the republican budget.

Information on the National Report on the management of public assets and the quasi-public sector shall be published in accordance with Article 40 of this Code.

9. Additional use and return to the budget of balances in cash control accounts of entities of the quasi-public sector shall be carried out in accordance with Article 115 of this Code.

Placement of budgetary funds and funds received from the National Fund of the Republic of Kazakhstan on deposits and other financial instruments, including abroad, by entities of the quasi-public sector in order to receive remuneration, with the exception of cases provided for by Article 113 of this Code, shall be prohibited.

Chapter 12. NATIONAL FUND OF THE REPUBLIC OF KAZAKHSTAN

Article 57. General provisions on the National Fund of the Republic of Kazakhstan

1. The National Fund of the Republic of Kazakhstan shall represent the assets of the state in the form of financial assets, concentrated on the accounts of the Government of the Republic of Kazakhstan with the National Bank of the Republic of Kazakhstan, mineral resources transferred to fulfill tax obligations to pay special payments and taxes of subsoil users in kind or money from their sale, in the amount determined in accordance with the tax legislation of the Republic of Kazakhstan, as well as in the form of other property, except for intangible assets.

In order to use, analyze and forecast the assets of the National Fund of the Republic of Kazakhstan, the size of the net assets of the National Fund of the Republic of Kazakhstan shall be used, that is, assets minus liabilities, including the number of targeted claims.

2. The National Fund of the Republic of Kazakhstan shall be intended to ensure the socio-economic development of the state by accumulating financial assets and other property, with the exception of intangible assets, reducing the dependence of the economy on the oil sector and the impact of adverse external factors.

3. The National Fund of the Republic of Kazakhstan shall carry out savings and stabilization functions.

The savings function shall ensure the accumulation of financial assets and other property, with the exception of intangible assets, and the profitability of assets of the National Fund of the Republic of Kazakhstan in the long term with a moderate level of risk.

The stabilization function shall be designed to maintain a sufficient level of liquidity of the assets of the National Fund of the Republic of Kazakhstan.

The part of the National Fund of the Republic of Kazakhstan used for the implementation of the stabilization function shall be determined in the amount necessary to ensure a guaranteed transfer.

4. The National Fund of the Republic of Kazakhstan shall be placed in authorized financial instruments, with the exception of intangible assets, in order to ensure:

1) preservation of the National Fund of the Republic of Kazakhstan;

2) maintaining a sufficient level of liquidity of the National Fund of the Republic of Kazakhstan;

3) obtaining investment income in the long term.

The list of authorized financial instruments and transactions with them, with the exception of intangible assets, shall be determined by the Government of the Republic of Kazakhstan jointly with the National Bank of the Republic of Kazakhstan at the suggestion of the Council for the Management of the National Fund of the Republic of Kazakhstan.

5. Decisions on improving the efficiency of the formation and use of the National Fund of the Republic of Kazakhstan, as well as on the volume and areas of its use, are made by the President of the Republic of Kazakhstan.

6. Receipts to the National Fund of the Republic of Kazakhstan and spending of the National Fund of the Republic of Kazakhstan are carried out in national and foreign currencies.

7. Assets entering the National Fund of the Republic of Kazakhstan or withdrawn from the National Fund of the Republic of Kazakhstan shall be subject to conversion or reconversion in the manner prescribed by the National Bank of the Republic of Kazakhstan.

8. Accounting and reporting on operations of the National Fund of the Republic of Kazakhstan shall be carried out in national currency.

9. Trust management of the National Fund of the Republic of Kazakhstan shall be carried out by the National Bank of the Republic of Kazakhstan on the basis of a trust management agreement concluded between the National Bank of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

The accounting and financial reporting procedure of the National Fund of the Republic of Kazakhstan shall be determined by the National Bank of the Republic of Kazakhstan.

The annual financial statements based on the results of trust management by the National Fund of the Republic of Kazakhstan shall be published in accordance with Article 40 of this Code.

10. The procedure for crediting assets to the National Fund of the Republic of Kazakhstan, the use of the National Fund of the Republic of Kazakhstan, as well as the forms and rules for compiling an annual report on the formation and use of the National Fund of the Republic of Kazakhstan shall be determined by the Government of the Republic of Kazakhstan.

Article 58. Sources of formation of the National Fund of the Republic of Kazakhstan

1. The sources of formation of the National Fund of the Republic of Kazakhstan shall be:

1) receipts to the National Fund of the Republic of Kazakhstan;

2) investment income from the management of the National Fund of the Republic of Kazakhstan;

3) other receipts and incomes not prohibited by the legislation of the Republic of Kazakhstan.

2. Receipts to the National Fund of the Republic of Kazakhstan shall consist of:

1) direct taxes from organizations of the oil sector (with the exception of taxes credited to local budgets), which shall include:

corporate income tax;

excise taxes on crude oil, gas condensate;

excess profit tax;

bonuses;

mineral extraction tax;

rental tax on exports;

share of the Republic of Kazakhstan in the division of products under concluded contracts;

alternative subsoil use tax;

additional payment by the subsoil user operating under the production sharing contract.

The provision of this subparagraph shall not apply to direct tax receipts resulting from tax audits;

2) other revenues from operations carried out by organizations of the oil sector (with the exception of revenues credited to local budgets), including revenues for violations of the terms of oil contracts (with the exception of revenues credited to local budgets);

3) proceeds from the sale of agricultural land plots;

4) proceeds from the privatization of republican property;

5) proceeds from the transfer to the competitive environment of assets of national management holdings, national holdings, national companies and their subsidiaries, affiliates and other legal entities affiliated with them;

6) proceeds from the sale of assets by an organization specializing in improving the quality of credit portfolios of second-tier banks;

7) proceeds from the repayment of budget loans allocated from the republican budget through targeted transfers from the National Fund of the Republic of Kazakhstan until January 1, 2024.

3. Oil sector organizations shall include:

1) legal entities engaged in the production of crude oil and gas condensate;

2) legal entities that have concluded contracts for the exploration of crude oil and gas condensate;

3) the recipient on behalf of the state of minerals transferred by the subsoil user to fulfill the tax obligation in kind.

The list of organizations of the oil sector for the next fiscal year shall be approved in December of the current fiscal year jointly with the central authorized body for budget execution and the competent body implementing the state policy in the field of subsoil use, conclusion and execution of oil contracts.

4. Investment income from the management of the National Fund of the Republic of Kazakhstan shall be generated from the placement of the National Fund of the Republic of Kazakhstan in financial instruments, with the exception of intangible assets.

5. The adoption of legal acts in order to finance activities and projects with the condition of reimbursement of costs to organizations of the oil sector shall be prohibited.

Article 59. Use of the National Fund of the Republic of Kazakhstan

1. The National Fund of the Republic of Kazakhstan shall be spent:

1) in the form of a guaranteed transfer from the National Fund of the Republic of Kazakhstan to the republican budget;

2) in the form of targeted transfers transferred from the National Fund of the Republic of Kazakhstan to the republican budget;

3) in the form of payments of targeted claims and coverage of expenses for payment of banking services related to transfers, credits and payments of targeted savings;

4) to cover the costs associated with managing the National Fund of the Republic of Kazakhstan and conducting an annual audit.

2. Spending of the National Fund of the Republic of Kazakhstan shall be limited to:

target guidelines established by documents developed by the central authorized body for budget policy in accordance with part three of paragraph 1 of Article 47 of this Code;

scope of target requirements.

3. The National Fund of the Republic of Kazakhstan cannot be used:

lending to individuals and legal entities;

as security for debt obligations under government and non-government loans;

placement in domestic financial instruments of Kazakhstan issuers;

to finance and (or) co-finance the current expenditures of the republican budget in the form of targeted transfers from the National Fund of the Republic of Kazakhstan.

The provisions of this paragraph shall not apply to the purchase of debt securities of the National Welfare Fund issued for the implementation of projects of national importance at the expense of the National Fund of the Republic of Kazakhstan.

Country-wide projects proposed for financing at the revenues of the National Fund of the Republic of Kazakhstan through the acquisition of debt securities of the National Wealth Fund shall be subject to consideration for the availability of alternative sources of financing for such projects and examination in the manner determined and approved by the Government of the Republic of Kazakhstan.

Projects of national importance proposed for financing at the expense of the National Fund of the Republic of Kazakhstan through the acquisition of debt securities of the National Welfare Fund, with the results of the examination shall be subject to consideration by the Council for the Management of the National Fund of the Republic of Kazakhstan.

The list of country-wide projects implemented at the revenues of the National Fund of the Republic of Kazakhstan through the acquisition of debt securities of the National Welfare Fund shall be approved by the decree of the President of the Republic of Kazakhstan.

4. Monitoring of the targeted, legal and effective use of funds allocated from the National Fund of the Republic of Kazakhstan shall be carried out by the Commission for Monitoring the Expenditure of Funds Allocated from the National Fund of the Republic of Kazakhstan, created by decision of the President of the Republic of Kazakhstan.

The composition, position and procedure of the Commission for monitoring the revenue of funds allocated from the National Fund of the Republic of Kazakhstan shall be approved by the President of the Republic of Kazakhstan.

Article 60. Guaranteed transfer from the National Fund of the Republic of Kazakhstan to the republican budget

1. The guaranteed transfer from the National Fund of the Republic of Kazakhstan to the republican budget shall be gratuitous and irrevocable receipts to the republican budget from the National Fund of the Republic of Kazakhstan.

2. The size of the guaranteed transfer from the National Fund of the Republic of Kazakhstan to the republican budget shall be determined by the central authorized body for budget policy in an absolute fixed value in accordance with the budget rule on the guaranteed transfer determined by Article 48 of this Code, and taking into account the proposal of the Council for the Management of the National Fund of the Republic of Kazakhstan.

The size of the guaranteed transfer from the National Fund of the Republic of Kazakhstan and the cut-off price shall be set in the forecast of the socio-economic development of the Republic of Kazakhstan.

The size of the guaranteed transfer from the National Fund of the Republic of Kazakhstan shall be approved by the Law on the republican budget.

3. The size of the attracted monthly volume of guaranteed transfer from the National Fund of the Republic of Kazakhstan to the republican budget shall be established by the state treasury in the manner determined by the Government of the Republic of Kazakhstan and agreed with the National Bank of the Republic of Kazakhstan.

Article 61. Targeted transfers from the National Fund of the Republic of Kazakhstan to the republican budget

1. Targeted transfers from the National Fund of the Republic of Kazakhstan shall be revenues to the republican budget from the National Fund of the Republic of Kazakhstan, sent by the decision of the President of the Republic of Kazakhstan to finance critical facilities and projects of national importance in accordance with paragraph 8 of Article 148 of this Code, in the absence of alternative sources of financing.

2. Projects in the areas specified in paragraph 1 of this Article and the amount of their financing shall be determined taking into account the proposal of the Council for the Management of the National Fund of the Republic of Kazakhstan and approved by the decree of the President of the Republic of Kazakhstan.

3. Targeted transfers from the National Fund of the Republic of Kazakhstan shall be used by budget program administrators only in accordance with their intended purpose.

4. The specifics of the use and reuse of budget funds allocated in the form of targeted transfers from the National Fund of the Republic of Kazakhstan shall be regulated by Article 115 of this Code.

5. Responsibility for the use of targeted transfers from the National Fund of the Republic of Kazakhstan shall be established by Article 41 of this Code.

Article 62. Target requirements and target accruals

1. The target requirements shall be the obligations of the state to citizens of the Republic of Kazakhstan under the age of eighteen, accrued annually at the expense of fifty percent of the investment income of the National Fund of the Republic of Kazakhstan averaged over the eighteen years preceding the reporting year.

2. To the target requirements of previous years, investment income averaged for the eighteen years preceding the reporting year shall be accrued annually.

3. Every year, part of the target requirements shall be transferred to target savings for payments to citizens of the Republic of Kazakhstan who have reached (reach) eighteen years of age in the current calendar year, have died or have been declared deceased by a judicial act that entered into legal force in the reporting year.

Payments of target savings shall be the amount of target savings paid from the target savings account to the recipient of target savings, as well as to heirs in the manner prescribed by the legislation of the Republic of Kazakhstan.

4. The procedure for the formation and accounting of target requirements, target savings and payments of target savings, as well as the calculation of target requirements shall be determined by the Government of the Republic of Kazakhstan.

Article 63. Peculiarities of consideration by the Council for the Management of the National Fund of the Republic of Kazakhstan of the use of the National Fund of the Republic of Kazakhstan

The Council for the Management of the National Fund of the Republic of Kazakhstan shall consider the use of the National Fund of the Republic of Kazakhstan at face-to-face and (or) absentee meetings, taking into account:

state of assets of the National Fund of the Republic of Kazakhstan;

investment income of the National Fund of the Republic of Kazakhstan from the investment of accumulated financial assets;

budget rule on guaranteed transfer;

targets established by documents developed by the central authorized body for budget policy in accordance with part three of paragraph 1 of Article 47 of this Code;

results of economic expertise of budget investments from the declared budget investments;

volumes of target requirements;

the results of the examination of projects of national importance proposed for financing at the expense of the National Fund of the Republic of Kazakhstan through the acquisition of debt securities of the National Welfare Fund;

results of monitoring the targeted, legal and effective use of funds allocated from the National Fund of the Republic of Kazakhstan.

Article 64. Preparation, submission and approval of the annual report on the formation and use of the National Fund of the Republic of Kazakhstan

1. In order to ensure transparency of activities related to the management of the National Fund of the Republic of Kazakhstan, an audit shall be carried out annually.

The selection of the audit organization shall be carried out on a competitive basis in the manner determined by the Government of the Republic of Kazakhstan.

The Government of the Republic of Kazakhstan shall ensure the organization of the annual audit of the National Fund of the Republic of Kazakhstan.

The audit results shall be published in accordance with Article 40 of this Code.

2. The annual report on the formation and use of the National Fund of the Republic of Kazakhstan is compiled by the Government of the Republic of Kazakhstan together with the National Bank of the Republic of Kazakhstan annually until May 1 of the year following the reporting financial year, including the results of the audit of the National Fund of the Republic of Kazakhstan.

3. The Government of the Republic of Kazakhstan together with the National Bank of the Republic of Kazakhstan annually, no later than June 1 of this year, shall submit an annual report on the formation and use of the National Fund of the Republic of Kazakhstan for approval to the President of the Republic of Kazakhstan.

4. The Government of the Republic of Kazakhstan, after approval by the President of the Republic of Kazakhstan of the annual report on the formation and use of the National Fund of the Republic of Kazakhstan, shall submit it as information to the Parliament of the Republic of Kazakhstan.

5. The forms and procedure for drawing up an annual report on the formation and use of the National Fund of the Republic of Kazakhstan shall be approved by the Government of the Republic of Kazakhstan in agreement with the National Bank of the Republic of Kazakhstan.

6. The annual report on the formation and use of the National Fund of the Republic of Kazakhstan shall be subject to publication in accordance with Article 40 of this Code.

7. As part of the preparation of the annual report on the formation and use of the National Fund of the Republic of Kazakhstan, the National Bank of the Republic of Kazakhstan shall generate information on the state of the assets of the National Fund of the Republic of Kazakhstan, on the investment income from investing accumulated financial assets, on the accrual of targeted claims and their payments, which shall be sent to the central authorized body for budget execution by April 1 of the year following the reporting year.

Chapter 13. EXTRA-BUDGETARY FUNDS OF THE REPUBLIC OF KAZAKHSTAN

Article 65. General provisions on extra-budgetary funds of the Republic of Kazakhstan

1. In the Republic of Kazakhstan, extra-budgetary funds shall be created, which must meet the following criteria shall:

have a strict target orientation;

be used to finance expenses not included in the budget;

funds be state property, not be included in budgets and other funds.

2. The activities of extra-budgetary funds be regulated by the legislation of the Republic of Kazakhstan.

3. The audit of extra-budgetary funds be carried out by the Supreme Audit Chamber of the Republic of Kazakhstan in accordance with the Law of the Republic of Kazakhstan "On state audit and financial control"

Article 66. State social insurance fund

1. The State social insurance fund shall be a legal entity that shall accumulate social contributions, assigns and shall make social payments to participants in the compulsory social insurance system for whom a case of social risk has occurred, including dependent family members in case of loss of a breadwinner.

2. Reporting on the activities of the State social insurance fund shall be carried out in the manner prescribed by the legislation of the Republic of Kazakhstan.

3. Information on forecast and actual receipts and expenditures of the State social insurance fund shall:

be included in the consolidated budget;

be included in the materials attached to the draft law on the republican budget;

be included in the consolidated budget performance report;

be included in the annual report on the execution of the republican budget;

to be published in accordance with Article 40 of this Code.

Article 67. Social health insurance fund

1. The Social health insurance fund shall be a non-profit organization that shall accumulate deductions and contributions, as well as purchases and payments for the services of health care entities providing medical care in the volumes and on the terms provided for by the contract for the purchase of medical services, and other functions determined by the Laws of the Republic of Kazakhstan.

2. Reporting on the activities of the social health insurance fund be carried out in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, the legislation of the Republic of Kazakhstan in the field of health.

3. The relationship of the social health insurance fund with the republican budget be carried out through transfers to legal entities.

The procedure for planning expenditures from the budget to the social health insurance fund by allocating transfers to legal entities, compiling reports on the use of budget funds, the form and timing of its submission, as well as the requirements for the information provided on the progress and results of the use of budget funds shall be developed and approved by the authorized body in the field of health care in agreement with the central authorized bodies for budget planning and budget execution.

4. Information on the projected and actual receipts and expenditures of the social health insurance fund shall:

be included in the consolidated budget;

be included in the materials attached to the draft law on the republican budget;

be included in the consolidated budget performance report;

be included in the annual report on the execution of the republican budget;

to be published in accordance with Article 40 of this Code.

Article 68. Compensation fund of victims

1. Compensation fund of victims - a cash control account opened in the state treasury to credit the proceeds of money and pay compensation to victims in the manner prescribed by the legislation of the Republic of Kazakhstan on the Compensation fund of victims.

2. Non-tax receipts to the Victims Compensation Fund shall be:

1) compulsory payments collected by the court;

2) monetary penalties imposed by the court for non-fulfillment of procedural duties provided for in Articles 71, 78, 80, 81, 82, 90, 142, 156 and 165 of the Criminal Procedure Code of the Republic of Kazakhstan, and violation of the order in the court session on the victim, witness, specialist, translator and other persons, with the exception of a lawyer, prosecutor and defendant;

3) monetary penalties from a convict in respect of whom a court conviction has entered into legal force and who has been sentenced to correctional labor;

4) money recovered in accordance with recourse claims in accordance with Article 11 of the Law of the Republic of Kazakhstan "On the Compensation fund of victims";

5) other sources not prohibited by the legislation of the Republic of Kazakhstan.

3. Information on actual income and expenditure of the Compensation fund of victims shall:

be included in the consolidated budget performance report;

be included in the annual report on the execution of the republican budget;

to be published in accordance with Article 40 of this Code.

Article 69. Special state fund

1. Special state fund - a control cash account opened in the state treasury in accordance with this Code, for crediting money receipts and spending them in order to finance social and economic projects of the Republic of Kazakhstan, as well as expenses of the authorized body for the return of illegally acquired assets in the manner determined by the legislation of the Republic of Kazakhstan.

It shall be allowed to send funds of the Special state fund to the republican budget in the form of a transfer free of charge and irrevocable.

2. Non-tax revenues to the Special state fund shall be:

1) money donated to state property from individuals and (or) legal entities for the purpose of the Special state fund;

2) money received into state property as a result of their confiscation on the basis of a judicial act entered into legal force issued on a corruption offense;

3) money received into state ownership from the sale of confiscated property on the basis of a judicial act that has entered into legal force, issued on a corruption offense;

4) money, including from the sale of property returned in the manner prescribed by the Law of the Republic of Kazakhstan "On the return of illegally acquired assets to the state" and other Laws of the Republic of Kazakhstan;

5) money from the sale of other property received by the management company or as a result of its asset management activities in accordance with the legislation of the Republic of Kazakhstan on the return of assets.

3. The first head of the budget program administrator shall bear the responsibility established by the Laws of the Republic of Kazakhstan in accordance with Article 41 of this Code.

4. Information on the actual receipts and expenditures of the Special state fund:

be included in the consolidated budget performance report;

be included in the annual report on the execution of the republican budget;

to be published in accordance with Article 40 of this Code.

THE SPECIAL PART SECTION 4. DEVELOPMENT, REVIEW, APPROVAL, CLARIFICATION, ADJUSTMENT, SEQUESTRATION OF THE BUDGET Chapter 14. GENERAL PROVISIONS ON BUDGET PLANNING

Article 70. General provisions on the basics of budget planning

1. Budget planning is the implementation of a set of measures to develop, review, approve, clarify, adjust, and sequester the budget based on compliance with the principles of the budget system.

2. Budget revenue planning is carried out on the basis of the revenue forecast determined in accordance with Article 52 of this Code.

Budget revenues may be reflected in the form of the cost of goods (works, services) only upon receipt of related grants in the form of gratuitous technical assistance, as well as in cases provided for by an international treaty ratified by the Republic of Kazakhstan. At the same time, the expenditures should include a budget program (subprogram) in an amount equal to the cost of the goods (works, services) received.

3. Budget expenditure planning is based on the parameters of the socio-economic development of the Republic of Kazakhstan, the region, the city of republican significance, the capital for the relevant period, development plans of government agencies, development plans of regions, cities of republican significance, the capital, forecast consolidated statements of administrators of budget programs, natural norms, minimum social standards, standards of engineering, communication, transport and other infrastructure, a system of regional standards for settlements, taking into account the cost review, the results of the state audit and financial control, monitoring and evaluation of the results carried out in accordance with Articles 43, 44, 45 and 46 of this Code.

When planning the local budget, citizens' participation in the allocation of budget funds (the budget of public participation) is ensured.

The procedure for implementing the budget of public participation is determined by the central authorized body for budget planning.

Natural norms represent natural indicators of consumption or use of necessary tangible or intangible goods.

Natural norms are developed and approved by central government agencies in coordination with the central authorized body for budget planning, unless otherwise provided by the legislation of the Republic of Kazakhstan.

The provisions of the natural norms approved by the central state bodies apply to local executive bodies.

It is allowed for local executive bodies to develop natural norms for expenditures that are not regulated by the natural norms of central government bodies, in coordination with the central sectoral government bodies in charge of the relevant area (sphere) and the local authorized body for state planning.

Natural norms for subordinate organizations funded from the local budget are developed and approved by local executive bodies in coordination with the local authorized body for state planning.

The procedure for the development of natural norms is determined by the central authorized body for budget planning.

Minimum standards – the minimum amount of services, cash payments and other requirements established by the laws of the Republic of Kazakhstan, ensuring the implementation of guarantees and rights.

Minimum standards are developed with mandatory application of minimum network standards.

Minimum social standards are determined by the legislation of the Republic of Kazakhstan.

Minimum standards for engineering, communication, and transport infrastructures are developed and approved by the relevant central sectoral government agencies.

The system of regional standards for settlements is developed by the central authorized body for regional policy and approved by the Government of the Republic of Kazakhstan.

The procedure for developing a system of regional standards for settlements and the procedure for its monitoring are developed by the central authorized body for regional policy.

4. The organization of budget planning and coordination of the activities of administrators of budget programs and authorized budget planning bodies are entrusted to the central authorized body for budget planning and the relevant local authorized bodies for state planning.

5. The central authorized body for budget planning and the relevant local authorized bodies for state planning shall ensure the balance of the respective budgets.

6. Planning of expenditures of the republican and (or) local budgets for the implementation of decrees of the President of the Republic of Kazakhstan, resolutions of the Government of the Republic of Kazakhstan, regulatory orders of ministers of the Republic of Kazakhstan and other heads of central government bodies, regulatory resolutions of central government bodies, decisions of local representative bodies, acts of local executive bodies adopted in the current fiscal year related to education and the abolition of administrative-territorial units, the establishment and modification of their borders, names and renaming are carried out within the framework of the formation of projects of the republican and (or) local budgets for the next planning period.

Expenses related to the fulfillment of state obligations are planned in compliance with the requirements established by Articles 148 and 149 of this Code, are necessarily financed during the formation, clarification, and adjustment of the budget and are not subject to sequestration.

7. The procedure for budget planning is determined by the central authorized body for budget planning.

8. The main stages of budget planning are:

determining the limits of expenditures of administrators of budget programs and disseminating them to administrators of budget programs;

development of natural norms;

preparation and submission of a budget request; development of republican and local budget projects;

clarification, sequestration, and adjustment of budget.

Article 71. Budget planning process

1. The procedures of the budget planning process include:

1) determination of the republican budget revenues by categories, classes, and subclasses of the unified budget classification by the central authorized body for budgetary policy and referral to the central authorized body for budget planning;

determination of the revenues of the regional budget, the budget of the city of republican significance, the capital, the district (town of regional significance) budget by categories, classes, and subclasses of the unified budget classification by the local authorized body for state planning;

determination of budget revenues of a town of district significance, village, settlement, rural district by categories, classes, and subclasses of the unified budget classification by the office of the akim of a town of district significance, village, settlement, rural district and referral to the local authorized body for state planning of the relevant district (town of regional significance);

2) determination by the central authorized body for budget planning or local authorized bodies for state planning of expenditure limits for administrators of budget programs and their dissemination to administrators of budget programs;

3) preparation of a budget request by the administrator of the budget program;

4) submission of a budget request by the administrator of the budget program to the central authorized body for budget planning or the local authorized body for state planning;

5) submission by the administrator of the republican budget program, who is developing a development plan for a government agency, of passports of budget programs for consideration by the central authorized body for budget policy;

6) consideration by the central authorized body for budget planning or the local authorized body for state planning of budget requests from administrators of budget programs, analysis of compliance with the limits and requirements of this Code;

7) taking measures by the central authorized body for budget planning or the local authorized body for state planning to eliminate discrepancies between the established limit and the budget request and forming an opinion on the budget request of the administrator of budget programs;

8) submission by the central authorized body for budget planning or the local authorized body for state planning to the relevant budget commission of conclusions on budget requests from administrators of budget programs and development by the relevant budget commission of recommendations on them and, if necessary, revision;

9) the formation by the central authorized body for budget planning or the local authorized body for state planning on the basis of recommendations from the relevant budget commission of aggregated summary information on budget program passports;

10) development by the central authorized body for budget planning or the relevant local authorized body for state planning of a draft law on the republican budget, a draft decision of the maslikhat on the regional budget, on the budget of the city of republican significance, the capital, the district (town of regional significance) budget, the budget of the town of district significance, village, settlement, rural district;

11) submission by the central authorized body for budget planning of the draft republican budget to the Government of the Republic of Kazakhstan, the Supreme Audit Chamber of the Republic of Kazakhstan;

Footnote. Subparagraph 12) of Article 71 enters into force on 01.01.2028 in accordance with subparagraph 3) of paragraph 1 of Article 172 of this Code.

12) submission by the relevant local authorized body for state planning of a draft of the relevant local budget to the akimat, the audit commission of the region, the city of republican significance, the capital;

13) submission by the Government of the Republic of Kazakhstan or the akimat of draft relevant budgets to the Parliament of the Republic of Kazakhstan or the maslikhat;

14) approval by the Parliament of the Republic of Kazakhstan or the relevant maslikhat of the law on the republican budget or the decision of the maslikhat on the local budget;

15) preparation by the administrator of the budget program of budget requests with calculations up to the level of specifics of the economic classification of budget expenditures for the formation of financing plans.

2. When planning the budget, the forecast consolidated financial statements are formed.

3. General transfers and target transfers are planned and included in the draft budget in accordance with Chapter 15 of this Code.

4. The amount of the guaranteed transfer from the National Fund of the Republic of Kazakhstan is planned and included in the draft budget in accordance with Article 60 of this Code.

5. The amount of the target transfer from the National Fund of the Republic of Kazakhstan is planned and included in the draft budget in accordance with Article 61 of this Code.

6. Loan repayment and servicing volumes are projected and included in the draft budget in accordance with Chapter 28 of this Code.

7. State investment projects are planned and included in the draft budget in accordance with Chapter 29 of this Code.

The selection of state investment projects is carried out in compliance with the requirements established by Article 148 of this Code.

8. Budget loans are planned and included in the draft budget in accordance with Chapter 30 of this Code.

9. In the process of budget execution, budget clarification, adjustment, and sequestration may be carried out in accordance with Chapters 18 and 19 of this Code.

10. In cases of a state of emergency or martial law in the Republic of Kazakhstan, an emergency state budget is developed in accordance with Chapter 20 of this Code.

11. The procedures for developing and reviewing the documents specified in paragraph 1 of this Article shall be carried out in accordance with the budget legislation of the Republic of Kazakhstan and in compliance with the requirements established by paragraphs 1, 2 and 3 of Article 70 of this Code.

Article 72. Preparation of forecast consolidated financial statements

1. Forecast consolidated financial statements are information related to macroeconomic indicators on the financial position, movements and results of net assets, liabilities, income and expenses on an accrual basis, based on budgetary and financial statements.

2. Forecast consolidated financial statements include:

1) forecast consolidated statement of financial position;

2) forecast consolidated statement of financial performance;

3) forecast consolidated statement of cash flow;

4) forecast consolidated statement of changes in net assets (capital);

5) an explanatory note.

3. In order to generate the forecast consolidated financial statements for the republican budget, the forecast consolidated financial statements are submitted by the administrators of budget programs to the central authorized body for budget planning simultaneously with the budget request.

In order to generate forecast consolidated financial statements for the regional budget, the budget of the city of republican significance, and the capital, the forecast consolidated financial statements are submitted by the administrators of budget programs to the local authorized state planning body simultaneously with the budget request.

The budget program administrator ensures the completeness and reliability of the information and calculations contained in the forecast consolidated financial statements.

The forecast consolidated financial statements of the administrators of budget programs are reviewed simultaneously with the budget request for the next planning period to justify the amount of expenses.

4. When forming forecast consolidated financial statements for the republican budget or the regional budget, the budget of the city of republican significance, the capital, the central authorized body for budget planning or the local authorized body for state planning ensures compliance with the assessment and forecast of budget parameters for the planning period.

The budget parameters for the three-year period include a forecast of income and expenses, the financial result of the corresponding budget, taking into account the following indicators:

the result of operating activities;

the result of operating activities (non-oil);

net lending (borrowing);

total budget balance;

total budget balance (non-oil);

money surplus (deficit);

total money surplus (deficit);

total surplus (deficit) of money (non-oil);

debt;

pure debt.

5. The forecast consolidated financial statements for the republican budget are presented as part of the draft law on the republican budget.

The forecast consolidated financial statements for the regional budget, the budget of the city of republican significance, the capital are presented as part of the draft decision of the maslikhat on the regional budget, on the budget of the city of republican significance, the capital.

6. The forecast consolidated financial statements for the republican budget or the regional budget, the budget of the city of republican significance, the capital are drawn up in the order determined by the central authorized body for budget planning.

7. The procedure for preparing the forecast consolidated financial statements of the administrator of budget programs is determined by the central authorized body for budget planning.

Article 73. The process of reviewing draft regulatory legal acts affecting budget revenues and expenditures

1. Draft laws providing for a reduction in government revenues or an increase in government expenditures may be submitted to the Mazhilis of the Parliament of the Republic of Kazakhstan only if there is a positive opinion from the Government of the Republic of Kazakhstan. The conclusion of the Government of the Republic of Kazakhstan on draft laws providing for a reduction in revenues or an increase in expenditures of the republican and local budgets and (or) the National Fund of the Republic of Kazakhstan is formed taking into account the recommendations of the Republican Budget Commission.

Such an opinion is not required for draft legislative acts submitted to the Mazhilis of the Parliament of the Republic of Kazakhstan as a legislative initiative of the President of the Republic of Kazakhstan.

The requirement to obtain a positive opinion from the Government of the Republic of Kazakhstan also applies to the process of consideration of draft laws in the Parliament of the Republic of Kazakhstan, with the exception of draft laws on the republican budget, on the volume of general transfers between the republican and regional budgets, budgets of cities of republican significance, the capital and on amendments and additions to the law on the republican budget.

Provisions of draft decrees of the President of the Republic of Kazakhstan, resolutions of the Government of the Republic of Kazakhstan, normative legal orders of ministers of the Republic of Kazakhstan and other heads of central state bodies, normative legal resolutions of central state bodies, normative legal orders of heads of departments of central state bodies, if there is direct competence for their approval in the normative legal acts of the state body, the structure of which includes the agency, providing for a reduction in revenues or an increase in expenditures of the republican and local budgets and (or) the National Fund of the Republic of Kazakhstan are subject to mandatory consideration by the Republican budget commission.

2. When submitting draft normative legal acts for consideration by the Republican budget commission, the materials shall be accompanied by:

for draft regulatory legal acts providing for an increase in expenditures of the republican and (or) local budgets, including for projects whose implementation is proposed by increasing, reducing and (or) redistributing expenditures of the relevant budget, - financial and economic calculations and justifications of the relevant administrator of budget programs indicating the sources of financing;

for draft regulatory legal acts providing for a reduction in revenues of the republican or local budget, the National Fund of the Republic of Kazakhstan, - calculations and justifications for losses of the republican or local budget, the National Fund of the Republic of Kazakhstan, formed in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;

for draft regulatory legal acts providing for a reduction in revenues or an increase in expenditures of the republican and (or) local budgets in connection with the endowment of state bodies with additional functions, powers and competencies, – the results of a functional analysis of activities conducted in accordance with the legislation of the Republic of Kazakhstan on administrative procedures, and the conclusion of the authorized body in the field of development of the public administration system on functional analysis of the activities of the budget program administrator;

for draft regulatory legal acts providing for an increase in local budget expenditures, - the conclusion of the relevant local budget commission.

Footnote. Part 2 of paragraph 2 of Article 73 enters into force on 01.01.2027 in accordance with subparagraph 2) of paragraph 1 of Article 172 of this Code.

When considering draft regulatory legal acts, an analytical report on tax expenditures, compiled in accordance with Article 54 of this Code, is used.

Consideration of draft regulatory legal acts providing for a reduction in revenues of the republican and (or) local budgets is carried out taking into account the allocation of expenses in accordance with Article 29 of this Code and the need to transfer target current transfers in accordance with paragraph 2 of Article 83 of this Code.

3. Draft decisions of local representative bodies envisaging a reduction in local budget revenues or an increase in local budget expenditures may be submitted to maslikhats only if there is a positive opinion from the akim. The akim's conclusion is formed taking into account the recommendations of the relevant budget commission.

The provisions of draft acts of local executive bodies providing for an increase in local budget expenditures are subject to mandatory review by the relevant budget commission.

The provisions specified in part two of this paragraph may be put into effect no earlier than the next financial year if there is a positive opinion of the akim, taking into account the recommendations of the relevant budget commission.

4. For acts specified in paragraphs 1 and 3 of this Article providing for a reduction in income in the form of administrative fines, penalties, sanctions, penalties imposed by state institutions funded from the republican or local budgets, as well as those contained and financed from the budget (cost estimates) of the National Bank of the Republic of Kazakhstan, and (or) fines, penalties, sanctions, penalties on budget loans (loans) issued from the budget, and other non-forecast non-tax revenues to the republican and local budgets and (or) the National Fund of the Republic of Kazakhstan, the presence of an appropriate conclusion is not required.

Article 74. Limits of expenses of administrators of budget programs and the procedure for their determination

1. The expenditure limit of the administrator of budget programs is the preliminary maximum annual amount of expenditures of the administrator of budget programs, determined in compliance with the requirements established by paragraph 3 of Article 70 of this Code.

2. The limits of expenditures of administrators of budget programs are determined for the formation of budget programs based on development plans or draft development plans of state bodies or regions, cities of republican significance, the capital, functions, powers and competencies defined by the regulations on the state body, the results of monitoring and evaluation of results conducted in accordance with Articles 45 and 46 of this Code.

3. The limits of expenditures of administrators of republican budget programs are determined by the central authorized body for budget planning, taking into account the recommendations of administrators of republican budget programs and the volume of general transfers for the upcoming three-year period, determined by the central authorized body for budget policy in accordance with Article 80 of this Code.

4. The limits of expenditures of administrators of local budget programs are determined by local authorized bodies for state planning, with the exception of the limits of expenditures of administrators of budget programs financed from the budgets of towns of regional significance, villages, settlements, rural districts, which are determined by local authorized bodies for state planning of districts (towns of regional significance), taking into account the recommendations of administrators of local budget programs.

5. The following mandatory expenditure blocks are defined as part of the expenditure limit of the administrator of republican budget programs:

1) unconditional basic expenses of a permanent nature, including current administrative expenses of administrators of budget programs and other expenses of the approved (clarified, adjusted) republican budget for the current financial year, according to the list formed by the central authorized body for budget planning;

2) expenses for new initiatives aimed at financing new areas of expenditure that have positive recommendations from the relevant budget commission in accordance with Article 73 of this Code;

3) an increase in unconditional basic expenditures that is not related to changes in macroeconomic and social indicators and providing for additional areas of budget spending (expanding the scope of government functions, powers, competencies and public services provided) within the framework of existing budget programs;

4) reserve for initiatives of the President of the Republic of Kazakhstan and reserve of the Government of the Republic of Kazakhstan.

6. Limits of expenses of administrators of republican budget programs referred to in subparagraph 1) of paragraph 5 of this Article:

are established once every three years for the planned period, broken down by year, as a percentage of the average annual volume of expenditures of the republican budget, determined taking into account expenditures for the last three reporting financial years, and expenditures provided for by the approved (clarified) budget of the current financial year, taking into account the annual indexation provided for by legislative acts of the Republic of Kazakhstan;

for administrators of republican budget programs who do not have target indicators, - are determined on the basis of the functions, powers and competencies established by the legislation of the Republic of Kazakhstan;

are determined with the mandatory review of expenses in accordance with Article 43 of this Code;

are reflected in the aggregated summary information on the budget program passports of the budget program administrator without the right to change during the planned period.

The limits of expenditures referred to in subparagraph 1) of paragraph 5 of this Article, determined taking into account the recommendation of the Republican budget commission, shall be communicated to the administrators of republican budget programs before June 7 of the year of the end of the current limits of expenditures of administrators of republican budget programs.

The expenditure limit of the administrator of republican budget programs referred to in subparagraph 1) of paragraph 5 of this Article for the year following the planned period is determined by indexing, as provided for by legislative acts of the Republic of Kazakhstan, the unconditional basic expenses of a permanent nature of this administrator of republican budget programs approved (clarified, adjusted) in the budget of the current financial year.

7. The limits of expenditures of administrators of republican budget programs referred to in subparagraphs 2) and 3) of paragraph 5 of this Article shall be established annually on a rolling basis for the planned period based on the growth rates of republican budget expenditures determined in accordance with parts four, five and six of paragraph 2 of Article 48 of this Code, taking into account the recommendations of the Republican budget commission.

8. The limits of expenditures of administrators of republican budget programs for expenditures referred to in subparagraph 4) of paragraph 5 of this Article shall be determined in accordance with Articles 19 and 20 of this Code.

9. The following mandatory expenditure blocks shall be determined as part of the expenditure limit of the administrator of local budget programs:

1) unconditional basic expenses of a permanent nature, including current administrative expenses of administrators of budget programs and other expenses of the approved (clarified, adjusted) relevant local budget for the current financial year, according to the list formed by the relevant local authorized body for state planning;

2) expenses for new initiatives aimed at financing new areas of expenditure that have positive recommendations from the relevant budget commission, in accordance with Article 73 of this Code;

3) an increase in unconditional basic expenditures that is not related to changes in macroeconomic and social indicators and providing for additional areas of budget spending (expanding the scope of government functions, powers, competencies and public services provided) within the framework of existing budget programs;

4) reserve of the local executive body.

10. Limits of expenses of administrators of local budget programs for expenses related to subparagraph 1) of paragraph 9 of this Article:

are established once every three years for the planned period, broken down by year, as a percentage of the average annual volume of local budget expenditures, determined taking into account expenditures for the last three reporting financial years, and expenditures provided for in the approved (clarified) budget of the current financial year, taking into account annual indexation provided for by legislative acts of the Republic of Kazakhstan;

for administrators of local budget programs who do not have target indicators, - are determined on the basis of functions, powers and competencies established by the legislation of the Republic of Kazakhstan;

are determined with the mandatory review of expenses in accordance with Article 46 of this Code;

are reflected in the aggregated summary information about the budget program passports of the budget program administrator.

The limits on expenditures referred to in subparagraph 1) of paragraph 9 of this article, determined taking into account the recommendation of the relevant budget commission, shall be communicated to the administrators of budget programs before June 7 of the year of the end of the current limits on expenditures of administrators of local budget programs.

The limit of expenses of the administrator of local budget programs referred to in subparagraph 1) of paragraph 9 of this Article for the year following the planned period is determined by indexing, as provided for by legislative acts of the Republic of Kazakhstan, the unconditional basic expenses of the permanent nature of this administrator of local budget programs approved (clarified, adjusted) in the budget of the current financial year.

11. The limits of expenditures of administrators of local budget programs for expenditures referred to in subparagraphs 2) and 3) of paragraph 9 of this Article are established annually on a rolling basis for the planned period, taking into account the recommendations of the relevant budget commission.

12. The limits of expenditures of administrators of local budget programs for expenditures referred to in subparagraph 4) of paragraph 9 of this Article shall be determined in accordance with Article 20 of this Code.

13. The limits of expenses are determined for each administrator of budget programs.

14. The procedure for determining and communicating the limits of expenditures of administrators of budget programs is approved by the central authorized body for budget planning.

Article 75. Budget request of the administrator of budget programs and the procedure for its consideration

1. Budget request from the administrator of budget program – budget documentation of the administrator of budget programs, disclosing the activities of the state body to ensure the implementation of functions, powers and competencies, achieving the relevant goal of the development plan or draft development plan of the state body, the development plan of the region, the city of republican significance, the capital and indicators of results or the implementation of target indicators of documents of the state planning System of the Republic of Kazakhstan, compiled by the administrator of budget programs for the next planned period to justify the amount of expenses.

2. The budget request of the administrator of budget programs is developed by the administrator of budget programs annually for the planned period and consists of the following documents:

1) a passport of the activities of the administrator of budget programs, containing the following for the planned period:

information on the content and main directions of state policy in the supervised industry (area);

the regulatory legal basis for the activities of the administrator of budget programs;

information about the goals and target indicators of the activities of the administrator of budget programs or functions, powers and competencies;

the list of documents of the state planning System of the Republic of Kazakhstan, according to which the administrator of budget programs is the responsible officer or associate officer, indicating the expected results of activities;

a brief description of the planned expenditures for the implementation of functions, powers, competencies or documents of the state planning System of the Republic of Kazakhstan;

2) the aggregated summary information on budget program passports containing general information about budget programs of the budget program administrator:

limits of expenses of the budget program administrator for the blocks established by paragraphs 5 and 10 of Article 74 of this Code;

total number of budget programs, target indicators and final results;

interconnection with the provided budgetary funds;

3) an approved development plan or a draft development plan for a government agency (for administrators of budget programs who develop a development plan for government agencies);

4) passports of budget programs;

5) calculations.

3. The budget program passport of the budget program administrator is developed on the basis of and within the limits of expenditures and must contain:

a description (justification), the current status of the budget program;

the purpose of the budget program;

target indicators of the approved development plan or draft development plan of a state body, region, city of republican significance, capital, or target indicators of documents of the state planning System of the Republic of Kazakhstan (for budget programs of administrators of republican budget programs that do not develop the development plans of a state body), for the implementation of which the budget program is aimed;

the code and name of the function (s) of the state body in accordance with the register of functions of state bodies;

the code and name of the public service in accordance with the register of public services;

indicators of the final results of the budget program (subprogram), activities indicating the amount of expenses.

The passports of budget programs containing expenditures carried out by quasi-public sector entities shall be accompanied by development plans or draft development plans or action plans of quasi-public sector entities and the results of budget monitoring conducted in accordance with Article 119 of this Code.

The investment plan of the state body developed in accordance with paragraph 8 of Article 148 of this Code shall be attached to the passports of budget programs of administrators of budget programs who do not develop the development plans.

4. The budget program may be divided into subprograms specifying the directions of budget expenditures.

5. Expenses for new initiatives are included in the budget program (subprogram) on the basis of a positive recommendation from the budget commission in accordance with Article 73 of this Code.

6. Calculations are made for budget programs – a set of documents and materials to justify the amount of expenses.

7. Calculations are made taking into account the need to direct expenditures to achieve the final results of the passports of budget programs and (or) target indicators of the approved development plan or draft development plan of a state body, region, city of republican significance, capital.

Calculations for the budget program of the budget program administrator, who does not develop a development plan for a government agency, are made taking into account the sufficiency of ensuring the implementation of the functions, powers and competencies of the budget program administrator.

For unconditional basic expenses of a permanent nature, full calculations are made and submitted in the year of completion of the current limits for unconditional basic expenses of a permanent nature.

For the second and third years of the planned period, calculations are made and submitted for all expenses, with the exception of:

calculations for unconditional basic expenses of a permanent nature;

calculations that do not change in comparison with the amount approved (clarified) for these programs in the law on the republican budget or the decision of the maslikhat on the local budget.

Calculations for these budget programs are made only in the third year.

Calculations are made taking into account the database of prices for goods, works, and services, formed in accordance with the legislation of the Republic of Kazakhstan on public procurement.

If the administrator of budget programs in the budget program offers to develop or make amendments and additions to regulatory legal acts requiring additional expenditures or reduction of budget revenues, then a draft of the relevant regulatory legal act is submitted simultaneously with the budget program.

8. When developing a budget program passport, the following requirements must be observed:

it is necessary to focus on achieving the relevant goals and target indicators of the approved development plan or draft development plan of a state body, region, city of republican significance, capital, or on the implementation of functions, powers and competencies;

the amount of expenditures is provided taking into account the need to achieve the goals and target indicators of the approved development plan or draft development plan of a state body, region, city of republican significance, capital, target indicators of documents of the state planning System of the Republic of Kazakhstan (for passports of budget programs of administrators of republican budget programs that do not develop the development plans of a state body) or the need to implement functions, powers and competencies;

the results of monitoring carried out in accordance with Article 45 of this Code are applied;

the formulations of the final results and their indicators should characterize the degree of achievement of the goals and (or) target indicators of the approved development plan or draft development plan of the region, city of republican significance, capital, target indicators of documents of the state planning System of the Republic of Kazakhstan (for passports of budget programs of administrators of republican budget programs that do not develop the development plans of the state body) or the degree of implementation of the functions, powers and competencies;

the final results and their indicators should determine the degree of achievement of the target indicators of the approved development plan or draft development plan of a state body, region, city of republican significance, capital, target indicators of documents of the state planning System of the Republic of Kazakhstan (for passports of budget programs of administrators of republican budget programs that do not develop the development plans of a state body) using the planned expenditure volumes;

the realism of the final results is taken into account based on the volume of planned expenditures and indicators of the approved development plan or draft development plan of a state body, region, city of republican significance, capital, target indicators of documents of the state planning System of the Republic of Kazakhstan (for passports of budget programs of administrators of republican budget programs that do not develop the development plans of a state body);

activities should cover the entire volume of planned expenses;

realistic calculations are ensured.

9. In case of insufficient budget funds provided for by the relevant budget program to achieve the target indicators of the approved development plan or draft development plan of a state body, region, city of republican significance, capital, target indicators of documents of the state planning System of the Republic of Kazakhstan (for budget programs of administrators of republican budget programs that do not develop the development plans of a state body), the difference in the amount, necessary to achieve the target indicator, and the amount, provided for in the passport of the budget program to achieve the final result (final results), is not a violation of the budget legislation of the Republic of Kazakhstan.

The reasons for the discrepancy between the target indicators and the final results are indicated in the description of the budget program.

10. The budget request of the administrator of republican budget programs is reviewed by the departmental budget commission for compliance with the requirements of paragraphs 1-8 of this Article.

11. The budget request of the administrator of republican budget programs for the next planned period, having a positive recommendation from the departmental budget commission, is signed and submitted within ten working days from the date of bringing the expenditure limits to the central authorized body for budget planning.

The budget request of the administrator of local budget programs for the next planned period is signed and submitted within ten working days from the date of bringing the expenditure limits:

by the administrators of regional budget programs, budget programs of cities of republican significance, the capital, district (towns of regional significance) budget programs – to the relevant local authorized body for state planning;

by administrators of budget programs of villages, settlements, rural districts – to local authorized bodies for state planning of districts (towns of regional significance).

12. The passport of the budget program of the administrator of republican budget programs for the next planned period, which has a positive recommendation from the departmental budget commission, is signed and submitted within ten working days from the date of bringing the expenditure limits to the central authorized body for state planning to form a list of target indicators and final results of budget program passports in the context of budget program administrators and conclusions based on the results of consideration of the correctness of the choice of the final results, whether the final results provided for in the budget program passports are interconnected with the target indicators of the development plan or the draft development plan of a government agency.

The conclusion of the central authorized body for state planning to the budget program passports of the budget program administrator is formed taking into account the results of the assessment of the effectiveness of government agencies in achieving the goals of the development plans of government agencies and in achieving the results of the budget program passports, as well as indicating the priority of goals and target indicators for budget program passports of budget program administrators who do not develop the development plans.

The list of target indicators and final results of budget program passports in the context of budget program administrators and the conclusions of the central authorized body for state planning to the budget program passports of budget program administrators are sent no later than July 5 of the current fiscal year to the central authorized body for budget planning.

13. The central authorized body for budget planning, taking into account the conclusions of the central authorized body for state planning on the development plans of state bodies formed in accordance with Article 35 of this Code, and the passports of budget programs of budget program administrators who develop the development plans for state bodies, the results of budget execution analysis, monitoring conducted in accordance with Article 45 of this Code, the results of the budget review of expenditures conducted in accordance with Article 43 of this Code, considers the budget request of the administrator of republican budget programs, who develops a development plan for a government agency, for compliance with:

budget and other legislation of the Republic of Kazakhstan, forecast of socio-economic development;

functions, powers and competencies;

activities of budget program passports with final results of budget program passports;

the amount of planned budget funds.

14. Local authorized body for state planning:

examines the budget program passports of the budget program administrator for the correctness of the choice of final results, whether the final results provided for in the budget program passports are interrelated with the target indicators of the regional development plan, the city of republican significance, and the capital, and forms, taking into account the results of budget execution analysis, monitoring conducted in accordance with Article 45 of this Code, and the results of the budget review of expenditures conducted in accordance with Article 43 of this Code, conclusions of the central authorized body for regional policy on the development plan of the region, the city of republican significance, the capital, drawn up in accordance with Article 37 of this Code, and the actual development plan of the region, the city of republican significance, the capital, the list of target indicators and final results of passports of budget programs in the context of administrators of budget programs and conclusions to the passports of administrators of local budget programs;

examines the budget request of the administrator of local budget programs for:

compliance with the budget and other legislation of the Republic of Kazakhstan, the forecast of socio-economic development of the region, the city of republican significance, the capital;

compliance with functions, powers and competencies;

the correctness of the choice of final results;

whether the final results provided for in the passports of budget programs are interconnected with the target indicators of the approved development plan or the draft development plan of the region, the city of republican significance, the capital;

realistic and achievable end results;

compliance of the activities of the passports of budget programs with the final results;

compliance of the activities of the passports of budget programs with the volume of planned budget funds.

15. When considering budget requests from the administrator of budget programs, compliance with the requirements provided for in paragraphs 1-8 of this article is taken into account, the completeness of the budget program passport and the validity of calculations are checked.

16. The central authorized body for budget planning and (or) the relevant local authorized body for state planning, based on the results of consideration of budget requests from administrators of budget programs, form conclusions and submit them to the relevant budget commission for consideration.

In case of insufficient budget funds to achieve the target indicators of the approved development plan or the draft development plan of a state body, region, city of republican significance, the capital, for the difference between the amount necessary to achieve the target indicator and the amount provided for in the passport of the budget program to achieve the final result (final results), the conclusion of the central authorized body for budget planning and (or) the relevant local authorized body for state planning determines the list of expenses, including the government investment projects for which the allocation of budget funds is not possible in the planned period.

17. The budget request of the Supreme audit chamber of the Republic of Kazakhstan and the Administration of the President of the Republic of Kazakhstan is sent for consideration to the central authorized body for budget planning, which prepares an opinion on it and includes it in the draft republican budget without making changes.

The budget request of the audit commissions is sent for consideration to the local authorized body for state planning, which prepares an opinion on it and includes it in the draft local budget without making changes.

18. The relevant budget commission shall consider the materials specified in paragraph 16 of this article and develop recommendations on them.

In the year of planning transfers of a general nature, if the Republican budget commission has developed a recommendation to transfer individual expenditures to the local budget, the central authorized body for budget planning forms a list of relevant budget programs (subprograms) in the context of regions, cities of republican significance, the capital, indicating the amounts of expenditures for a three-year period and sends it to the central authorized body for the budget policy for inclusion in the volume of target transfers of a general nature.

19. The central authorized body for budget planning and the local authorized body for state planning, based on recommendations from the relevant budget commission, shall form the aggregated summary information on the budget program passports of the administrators of the budget programs of the relevant budget, containing quantitative information on goals, target indicators and final results, the degree of their achievement and the relationship with the provided budgetary funds.

20. The budget request shall be brought into line with the law on the republican budget or the decision of the maslikhat on the local budget, signed by the first head of the administrator of budget programs and the head of the budget program and submitted to the central authorized body for budget planning or the local authorized body for state planning no later than December 30 of the year preceding the planned period.

21. The budget program manager is an official of the budget program administrator who ensures the planning and execution of the budget program.

The manager of the budget program provides:

preparation of the budget program passport;

validity and completeness of the budget program passport;

reliability of calculations for the budget program (subprogram);

compliance with the requirements set out in paragraphs 1-8 of this Article;

effective use of budget funds in accordance with the activities and final results in the process of implementing the budget program (subprogram);

the reliability and completeness of the report of budget program implementation.

The manager of the budget program bears responsibility provided for by the laws of the Republic of Kazakhstan, in accordance with Article 41 of this Code.

22. Passports of budget programs, the aggregated summary information on passports of budget programs of administrators of budget programs are subject to publication in accordance with Article 40 of this Code.

23. The procedure for drafting, submitting, and reviewing a budget request is determined by the central authorized body for budget planning.

Chapter 15. INTER-BUDGETARY RELATIONS

Article 76. General provisions on inter-budgetary relations

1. Inter-budgetary relations are relations between budgets of different levels based on a clear delineation of functions, powers and competencies between levels of government management, transparent distribution of revenues and expenditures.

2. The following relationships are not allowed between:

the republican budget and district (cities of regional significance) budgets, budgets of towns of district significance, villages, settlements, rural districts;

regional budgets with budgets of towns of district importance, villages, settlements, rural districts;

local budgets of the same level with each other, except for the cases provided for in paragraph 3 of this Article.

3. By decision of the Government of the Republic of Kazakhstan, relationships of local budgets of the same level with each other are allowed:

in case of emergency situations threatening the political, economic and social stability of an administrative-territorial unit, the life and health of people, at the request of the akims of regions, cities of republican significance, the capital;

in case of formation and (or) abolition of administrative-territorial units, establishment of their borders, names and renaming.

Relationships of local budgets of the same level with each other are allowed:

on behalf of the President of the Republic of Kazakhstan;

when jointly resolving issues of local importance on the territory of an agglomeration at the request of the akims of regions, cities of republican significance, the capital, districts (towns of district significance) in accordance with the legislation of the Republic of Kazakhstan on the development of agglomerations.

4. It is not allowed to interfere, except for the cases provided for by this Code:

the Government of the Republic of Kazakhstan and central state bodies in the budget process of regions, cities of republican significance, the capital;

local executive bodies of regions in the budget process of districts (towns of regional significance);

local executive bodies of districts (towns of regional significance) in the budget process of towns of district significance, villages, settlements, and rural districts.

It is not allowed to withdraw income additionally received during the execution of local budgets to a higher budget, except in cases provided for by this Code.

Article 77. Forms of regulation of inter-budgetary relations

1. Inter-budgetary relations are regulated between budget levels through:

transfers;

budget loans;

income distribution standards.

2. Transfers between budget levels are payments from one budget level to another.

Transfers between budget levels are divided into general transfers, including targeted and non-targeted, targeted current transfers, and targeted development transfers.

3. Budget loans are provided to local budgets for:

implementation of budget investment projects;

solving socio-economic problems of the region's development;

covering the projected cash shortfall during the fiscal year to ensure a balanced local budget.

4. Income distribution standard – the percentage ratio of the distribution of types of budget revenues between budgets of different levels established by the relevant maslikhats.

5. Targeted transfers of a general nature, targeted current transfers, targeted transfers for development and budget loans are used by local executive bodies, offices of akims of towns of district significance, villages, settlements, rural districts only in accordance with their intended purpose, defined in the relevant passports of budget programs.

6. The specifics of the use and re-use of budgetary funds allocated in the form of targeted transfers and budgetary loans from a higher budget are regulated by Article 115 of this Code.

Article 78. Principles of inter-budgetary relations

Inter-budgetary relations are based on the following principles:

1) equality of regional budgets, budgets of cities of republican significance, the capital in relations with the republican budget, district (towns of regional significance) budgets in relations with a higher regional budget, budgets of towns of district significance, villages, settlements, rural districts in relations with a higher district (town of regional significance) budget;

2) effective distribution of income, taking into account compliance with the following criteria for their differentiation:

when fixing taxes and other mandatory payments to the budget, preference is given to the budget level that will ensure the highest degree of collection;

taxes with uneven distribution of the tax base are assigned to higher levels of budgets;

taxes that are stable and independent of the impact of external factors, taxes levied from a tax base that has a clear territorial reference, are assigned to lower-level budgets;

3) ensuring that local executive bodies provide the same level of state-guaranteed public services.

Article 79. The main provisions on transfers of a general nature and their planning

1. Transfers of a general nature are budget subventions and budget withdrawals.

Budget subventions are transfers transferred from higher budgets to lower budgets within the limits of the amounts approved in the republican, regional or district (town of regional significance) budget.

Budget withdrawals are transfers transferred from subordinate budgets to higher budgets within the limits of the amounts approved in the republican, regional or district (town of regional significance) budget.

2. The volume of transfers of a general nature is established by:

the Law of the Republic of Kazakhstan on the volume of transfers of a general nature – between the republican budget and regional budgets, budgets of cities of republican significance, the capital;

the decision of the regional maslikhat on the volume of transfers of a general nature – between regional budgets and district (towns of regional significance) budgets;

the decision of the maslikhat on the district (town of regional significance) budget – between district (town of regional significance) budgets and budgets of towns of district significance, villages, settlements, rural districts without the right to change the volume of transfers of a general nature established by the decision of the regional maslikhat on the volume of transfers of a general nature.

The volume of transfers of a general nature is subject to change every three years.

3. When setting the volume of transfers of a general nature, at the recommendation of the central or local authorized bodies of the relevant industry (area), minimum amounts of financing from the local budget for certain areas of expenditure are provided.

The areas of expenditure for which minimum amounts of financing from the local budget are established are determined taking into account their priority and social significance.

Local executive bodies of regions, cities of republican significance, the capital, districts (towns of regional significance), offices of akims of towns of district significance, villages, settlements, rural districts, during budget execution, have the right to redistribute funds under budget programs (subprograms) for which minimum amounts of financing from the local budget for certain areas of expenditure are established, in coordination with the central authorized body and (or) the local executive body of the relevant industry (area), that have determined the minimum amounts of financing from the local budget for certain areas of expenditure and for other areas of local budget expenditure.

In the case of financing by local executive bodies of certain areas of expenditures from the local budget below the minimum amounts established by law and (or) the decision of the regional maslikhat on the volume of general transfers, the amount of excess of the established amount, taking into account the changes made to it during budget execution, over the annual amount of the consolidated financing plan for payments at the end of the relevant financial year based on the results of the past financial year is taken into account when determining the volume of general transfers for the next three-year period.

4. Non-targeted transfers of general nature are intended to provide financial support for the provision of state-guaranteed services, the implementation of tasks and functions of the local executive body and are provided free of charge and non-refundable without specifying the directions of their use.

Non-targeted transfers of general nature include current and development costs. Development costs include the costs of implementing budget investment projects.

The remaining costs are current.

5. Targeted transfers of a general nature are formed in accordance with part two of paragraph 18 of Article 75 of this Code and include transfers transferred to lower-level budgets approved in the relevant budget in the form of targeted transfers during the current three-year volumes of transfers of general nature, while maintaining their intended purpose.

6. The procedure for planning transfers of a general nature, including the procedure for interaction between central and local executive bodies, other organizations, the procedure for submission and coordination by the central authorized bodies of the relevant industry (area) and local executive bodies of forms, lists of indicators necessary for calculating transfers of a general nature, and the procedure for monitoring their use, are determined by the central authorized body for budget policy.

7. The procedure and frequency of transfers of general nature are determined by the central authorized body for budget execution.

8. Responsibility in the planning of transfers of a general nature and their use is determined by Article 41 of this Code.

Article 80. The process of planning transfers of a general nature

1. The process of planning transfers of a general nature begins in the year of completion of the current law or the decision of the maslikhat on the volume of transfers of a general nature.

2. The projected amounts of revenues and expenditures of local budgets are calculated on the basis of a standard methodology for calculating transfers of a general nature, developed and approved by the central authorized body for budget policy.

The projected amounts of revenues and expenditures of the budgets of regions, cities of republican significance, the capital, districts (towns of regional significance), towns of district significance, villages, settlements, rural districts are calculated in accordance with the procedure determined by the local executive body of the region, city of republican significance, capital, based on a standard methodology developed in accordance with part one of this paragraph.

3. The projected volume of local budget revenues takes into account the revenue potential of a region.

The revenue potential of a region is the maximum possible amount of tax receipts and other mandatory payments to the budget, calculated to determine the region's income when setting the volume of general transfers for a three–year period.

The projected amounts of income are separately accompanied by the amounts of memoranda concluded between the regional akimat, the akimat of the city of republican significance, the capital and the subsoil users as part of the fulfillment of obligations to allocate finds by subsoil users for the socio-economic development of the region and development of its infrastructure in accordance with contracts for subsoil use.

The information specified in part two of this paragraph is formed on the basis of the reporting data provided by the central branch authorized bodies and local executive bodies.

4. The projected amounts of expenditures of local budgets are determined with a mandatory review of expenditures in accordance with Article 43 of this Code.

The projected expenditures of local budgets do not take into account the target transfers, the cost of servicing and paying off the debt of the local executive body, budget loans, government obligations for public-private partnership projects, image expenditures, grants, research, consulting services, scientific and technical projects and programs.

It is allowed to apply an additional indicator to the projected volume of expenditures of local budgets for which budget withdrawals are projected, determined taking into account the results of monitoring conducted in accordance with paragraph 3 of Article 84 of this Code and having a positive recommendation from the relevant budget commission.

The projected volumes of current expenditures of local budgets are calculated taking into account the indexation provided for by the legislative acts of the Republic of Kazakhstan and the projected number of consumers of public services in the region.

The projected amounts of capital expenditures and expenditures for the development of local budgets are calculated in accordance with sectoral financing methods developed and approved by the relevant central sectoral government agencies in coordination with local executive bodies, the central authorized body for budget policy and the central authorized body for budget planning, and are included in the volume of general non-targeted transfers in absolute amounts in accordance with a standard methodology for calculating transfers of a general nature, defined by part one of this paragraph.

When developing the sectoral methodologies provided for in part five of this paragraph, the following shall be taken into account:

minimum standards and a system of regional standards for settlements provided for in paragraph 3 of Article 70 and paragraph 3 of Article 84 of this Code;

requirements of paragraphs 5 and 6 of Article 37, paragraph 8 of Article 148, paragraph 3 of Article 149 of this Code;

other requirements according to the industry legislation of the Republic of Kazakhstan.

5. To plan transfers of a general nature, the offices of akims of towns of district significance, villages, settlements, rural districts, local authorized bodies for state planning of districts (towns of regional significance), local executive bodies of regions, cities of republican significance, and the capital form recommendations for projected revenues and expenditures of local budgets calculated on the basis of calculation methods for transfers of a general nature, as defined by paragraph 2 of this article.

6. The planning process for transfers of general nature begins on February 1 of the year and includes:

1) in accordance with paragraph 3 of this article, determination of the projected revenue volumes of:

towns of district significance, villages, settlements, rural districts by local executive bodies of districts (towns of regional significance);

districts (towns of regional significance) by local executive bodies of regions, cities of republican significance, the capital;

budgets of regions, cities of republican significance, and the capital by the central authorized body for budget policy;

2) in accordance with paragraph 4 of this article, determination of the projected costs of non-targeted transfers of general nature by local executive bodies of regions, cities of republican significance, the capital, together with local executive bodies of districts (towns of regional significance) and the offices of akims of towns of district significance, villages, settlements, rural districts;

3) the formation by local executive bodies of regions, cities of republican significance, the capital, together with local executive bodies of districts (towns of regional significance) and the offices of akims of towns of district significance, villages, settlements, rural districts, by April 1 of the year of completion of the current maslikhat decision on the volume of transfers of a general nature of recommendations for projected revenues and expenditures of local budgets for targeted and non-targeted transfers of a general nature.

The projected volumes of targeted transfers of a general nature are determined jointly with the relevant central sectoral government agencies – administrators of republican budget programs and (or) administrators of higher-level local budget programs with mandatory analysis of expenditures financed in previous financial years through targeted transfers, including those included in local budget expenditures when planning transfers of general nature for the next three years, for their compliance with the industry policy in order to make a decision on inclusion in the volume of transfers of a general nature in accordance with part two of paragraph 18 of Article 75 of this Code;

4) submission by local executive bodies of regions, cities of republican significance, and the capital of recommendations on projected revenues and expenditures of local budgets for targeted and non-targeted transfers of general nature to the central authorized body for budget policy by April 15 of the year of completion of the current law on the volume of transfers of general nature;

5) determination by the central authorized body for budget policy of the volume of transfers of a general nature for the upcoming three-year period and submission to the central authorized body for budget planning for consideration when determining the limits of expenditures of administrators of republican budget programs;

6) informing the central authorized body for budget policy of the volume of transfers of general nature for the upcoming three-year period, which were taken into account when determining the limits of expenditures of administrators of republican budget programs and which have a positive recommendation from the Republican budget commission, by June 7 of the year of completion of the current law on the volume of transfers of general nature;

7) determination by the central authorized body for budget policy of the volume of transfers of a general nature and communication to local executive bodies of regions, cities of republican significance, the capital;

8) the formation of a draft law on transfers of a general nature and a draft decision of the regional maslikhat on the volume of transfers of a general nature.

7. The first head of the central branch state body shall bear responsibility established by the laws of the Republic of Kazakhstan in accordance with Article 41 of this Code.

Article 81. Development of a draft law on the volume of transfers of a general nature between the republican budget and regional budgets, budgets of cities of republican significance, the capital

1. The central authorized body for budget policy develops a draft law on the volume of transfers of general nature for a three-year period and submits it to the Republican budget commission for consideration.

2. The text of the draft law on the volume of transfers of general nature should contain the volume of transfers of general nature in absolute terms for a three-year period, broken down by year.

3. The following is attached to the draft law on the volume of transfers of general nature for a three-year period, broken down by year and by region:

the volume of transfers of general nature divided into non-targeted and targeted ones, indicating the intended purpose.

The intended purpose of the volume of targeted transfers of a general nature is not subject to change, except in cases of their redistribution within the framework of achieving the goals of the same direction;

development costs;

minimum amounts of financing from the local budget for certain areas of expenditure at the recommendation of the central authorized bodies of the relevant industry (area).

4. The central authorized body for budget policy, no later than August 15 of the year of completion of the current law on the volume of transfers of a general nature, submits a draft law on the volume of transfers of a general nature to the Government of the Republic of Kazakhstan for consideration.

5. The draft law on the volume of transfers of a general nature is submitted by the Government of the Republic of Kazakhstan to the Parliament of the Republic of Kazakhstan no later than September 1 of the year of completion of the current law on the volume of transfers of a general nature.

6. The draft law on the volume of transfers of a general nature and the draft decision of the maslikhat of the region, maslikhat of the district (town of regional significance) on the volume of transfers of a general nature are subject to publication in accordance with Article 40 of this Code.

Article 82. Development of a draft decision of the regional maslikhat on the volume of transfers of a general nature

1. The local authorized body for state planning of the region draws up a draft decision of the regional maslikhat on the volume of transfers of a general nature and submits it to the relevant budget commission for consideration after submitting to the Government of the Republic of Kazakhstan of a draft law on the volume of transfers of a general nature between the republican budget and regional budgets, budgets of cities of republican significance, the capital.

2. A draft decision of the regional maslikhat on the volume of transfers of a general nature is submitted by the local executive body of the region to the maslikhat after approval of the law on the volume of transfers of a general nature between the republican budget and regional budgets, budgets of cities of republican significance, the capital.

3. The text of the draft decision of the regional maslikhat on the volume of transfers of a general nature should contain the volume of transfers of a general nature in absolute terms for a three-year period, broken down by year and by region.

4. The following is attached to the draft decision of the regional maslikhat on the volume of transfers of a general nature for a three-year period, broken down by year and by region:

the volume of transfers of a general nature divided into non-targeted and targeted ones, indicating the intended purpose;

development costs;

minimum amounts of financing from the local budget for certain areas of expenditure at the recommendation of local authorized bodies of the relevant industry (area).

5. The intended purpose of the volume of targeted transfers of a general nature is not subject to change, except in cases of their redistribution within the achievement of the goals of the same direction.

6. A draft decision of the regional maslikhat on the volume of transfers of a general nature is submitted by the local executive body of the region to the relevant maslikhat no later than October 15 of the year preceding the planned period.

Article 83. Target transfers

1. Target transfers are divided into targeted current transfers and targeted development transfers.

2. Targeted current transfers are the transfers transferred during the period of validity of three-year volumes of transfers of a general nature within the amounts approved in the republican or local budgets:

1) higher-level budgets to lower-level budgets aimed at compensating for losses of lower-level budgets resulting from the adoption of laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan, regulatory legal orders of ministers of the Republic of Kazakhstan and other heads of central government bodies, regulatory legal resolutions of central government bodies, regulatory legal orders of heads of departments of central government bodies, regulatory legal acts of the representative and executive bodies of the region, district (city of regional significance), providing for an increase in expenditures and (or) a reduction in revenues of lower-level budgets;

2) lower budgets to the higher ones aimed at compensating for losses of higher budgets resulting from the adoption of legislative acts, acts of the President of the Republic of Kazakhstan providing for an increase in expenditures of the higher budget in connection with the transfer of functions of state bodies from a lower level of government to a higher one.

Footnote. Part 1 of paragraph 3 of Article 83 is valid until 31.12.2025 in accordance with paragraph 3 of Article 172 of this Code.

3. Targeted development transfers are transfers transferred from higher budgets to lower ones within the amounts approved in the republican, regional, district (towns of regional significance) budget for the implementation of local budget development programs.

Footnote. Part 2 of paragraph 3 of Article 83 is valid until 31.12.2025 in accordance with paragraph 3 of Article 172 of this Code.

Targeted development transfers from the higher budget to lower budgets are allocated subject to co-financing of budget investments from the lower local budget.

Targeted development transfers are transferred from higher budgets to lower budgets to finance critical facilities and projects of national importance in accordance with paragraph 8 of Article 148 of this Code in the absence of alternative sources of financing.

4. To plan targeted transfers, local authorized state planning bodies, together with local executive bodies of districts (towns of regional significance) and the offices of akims of towns of district significance, villages, settlements, and rural districts, determine the projected volumes of targeted transfers based on development plans for regions, cities of republican significance, and the capital, taking into account the investment plan and the results of consideration of relevant regulatory legal acts in accordance with paragraphs 1 and 3 of Article 73 of this Code and are sent to the sectoral state bodies – administrators of republican budget programs and (or) administrators of higher-level local budget programs for consideration as part of the planning of the draft budget.

5. It is not allowed to reduce the volume of targeted development transfers transferred from higher budgets to lower budgets in connection with additional revenues received during the execution of lower budgets.

6. Targeted transfers are used by local executive bodies only in accordance with their intended purpose, as defined in the relevant budget program passports, with the exception of targeted current transfers transferred in accordance with subparagraph 1) of paragraph 2 of this article to compensate for the reduction in local budget revenues.

Targeted current transfers transferred in accordance with subparagraph 1) of paragraph 2 of this article to compensate for the reduction in revenues of local budgets, are reflected only in the revenues of lower-level budgets.

7. The procedure for transferring targeted transfers, compiling and submitting a report on the final results achieved through the use of allocated targeted transfers, as well as the form of the report on the final results achieved through the use of allocated targeted transfers, and the procedure for monitoring targeted transfers allocated from a higher budget, shall be determined by the central authorized body for budget execution.

8. The responsibility of officials provided for by the laws of the Republic of Kazakhstan in allocating and using targeted transfers is defined by Article 41 of this Code.

Article 84. Monitoring in the field of inter-budgetary relations

1. Local authorized bodies of the relevant industry (area) for transfers of general nature ensure monitoring of:

targeted transfers of general nature;

development costs;

the minimum amounts of financing established by the law on the volume of transfers of a general nature.

The results of the monitoring referred to in paragraph 1 of this article, based on the results of the year, are submitted to the audit commissions of the regions, cities of republican significance, and the capital to assess the achievement of the goals and target indicators of the development plan of the region, city of republican significance, and the capital as part of the preparation of the annual report on the implementation of the local budget for the fiscal year to the central authorized body for regional policy, central sectoral government agencies to prepare analytical information on the implementation of relevant budget programs (subprograms) as part of the preparation of the annual report on the implementation of the republican budget for the fiscal year under review.

2. Targeted transfers allocated from a higher budget are monitored within the framework of budget monitoring conducted in accordance with Article 119 of this Code.

3. The central authorized body for regional policy, together with interested central and local government bodies, within the framework of the system of regional standards for settlements, conducts annual monitoring of the provision of settlements with the minimum mandatory level of facilities and services (goods), depending on the type (town, village) and size (population) of settlements.

The monitoring procedure is determined by the central authorized body for regional policy.

Chapter 16. BUDGET DEVELOPMENT PROCESS

Article 85. General provisions on budget development

1. The republican budget is annually developed for the planned period by the central authorized body for budget planning.

2. The regional budget, the budgets of the city of republican significance, the capital, and the district (town of regional significance) budget are annually developed for the planned period by local authorized state planning bodies.

3. The budget of a town of district significance, village, settlement, rural district is annually developed for the planned period by the office of the akim of the town of district significance, village, settlement, rural district.

Article 86. Development of a draft law on the republican budget

1. The central authorized body for budget planning shall draft the republican budget and submit it for consideration by the Republican budget commission.

2. The central authorized body for budget planning shall, no later than August 1 of the current financial year, submit the draft republican budget for consideration to the Supreme audit chamber of the Republic of Kazakhstan for a preliminary assessment of the main expenditure areas of the draft republican budget in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

3. The draft republican budget for the planned period is formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

Receipts are presented by category, class, and subclass, while expenditures are presented by functional group, budget program administrators, and budget programs.

In the expenditures for the second and third years of the planned period, unconditional basic expenditures are set out by functional groups, administrators of budget programs and budget programs, and expenditures for new initiatives are reflected in one budget program.

The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

4. The text of the draft law on the republican budget should contain the following for the next fiscal year:

the volume of revenues, receipts of transfers, expenses, net budget loans, the balance of operations with financial assets, the volume of deficit (surplus), non-oil deficit (surplus), deficit financing (use of surplus) of budget;

minimum wages, pensions, monthly calculation index, minimum subsistence level and state basic pension payment, defined in the forecast of socio-economic development of the Republic of Kazakhstan;

the amount of the state contributions to compulsory social health insurance payable to the social health insurance fund;

the size of the increase in age-related pension payments and retirement benefits for years of service;

the volume of budget withdrawals from local budgets to the republican budget, determined by the law on the volume of transfers of a general nature;

the volume of budget subventions transferred from the republican budget to local budgets, determined by the law on the volume of transfers of a general nature;

the volume of guaranteed transfer from the National Fund of the Republic of Kazakhstan, defined in the forecast of socio-economic development of the Republic of Kazakhstan;

the size of the reserve for initiatives of the President of the Republic of Kazakhstan;

the size of the reserve of the Government of the Republic of Kazakhstan;

the limit of the provision of state guarantees of the Republic of Kazakhstan;

the limit of the provision of state guarantees of the Republic of Kazakhstan for export support;

government debt limit;

limit of state obligations on public-private partnership projects of the Government of the Republic of Kazakhstan;

the limit on granting state guarantees;

the limit of the external debt of quasi-public sector entities and the list of quasi-public sector entities that have been granted the right to attract external loans;

debt limits of local executive bodies;

limits of government obligations on public-private partnership projects of local executive bodies;

other provisions.

5. The draft law on the republican budget is accompanied by:

1) the draft republican budget for the planned period, formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

At the same time, receipts are presented by categories, classes and subclasses, and expenditures are presented by functional groups, administrators of budget programs and budget programs. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

2) the amount of revenue for the next fiscal year allocated to the National Fund of the Republic of Kazakhstan;

3) a list of republican and local budget programs (subprograms) for the next fiscal year that are not subject to sequestration during budget execution;

4) a list of target indicators and final results of budget program passports in the context of budget program administrators;

5) other data.

6. In the text of the draft law on the republican budget, the amounts of the approved deficit (surplus) and non-oil deficit (surplus) of the republican budget for the next fiscal year are reflected in monetary terms and as a percentage of gross domestic product.

7. The central authorized body for budget planning shall submit a draft law on the republican budget to the Government of the Republic of Kazakhstan no later than August 15 of the current fiscal year.

The draft law on the republican budget is considered by the Administration of the President of the Republic of Kazakhstan within five working days after the submission by the Government of the Republic of Kazakhstan.

Article 87. Development of a draft decision of the maslikhat on the regional budget, the budget of the city of republican significance, the capital

1. The local authorized body for state planning shall draft the regional budget, the budget of the city of republican significance, the capital and submit it for consideration by the budget commission of the region, the city of republican significance, the capital.

Footnote. Paragraph 2 of Article 87 shall enter into force on 01.01.2028 in accordance with subparagraph 3) of paragraph 1 of Article 172 of this Code.

2. The local authorized body for state planning, no later than September 15 of the current financial year, submits the draft regional budget, the budget of the city of republican significance, the capital for consideration to the audit commission of the region, the city of republican significance, the capital for a preliminary assessment of the main areas of expenditure of the draft local budget in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

3. The draft regional budget, the budget of the city of republican significance, the capital for the planned period is formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

Receipts are presented by category, class, and subclass, while expenditures are presented by functional group, budget program administrators, and budget programs. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

In the expenditures for the second and third years of the planned period, the unconditional basic expenses of a permanent nature are set out by functional groups, administrators of budget programs and budget programs, and expenditures for new initiatives are reflected in one budget program. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

4. The text of the draft decision on the regional budget, the budget of the city of republican significance, the capital should contain the following for the next fiscal year:

1) the volume of revenues, receipts of transfers, expenses, net budget loans, the balance of operations with financial assets, the volume of deficit (surplus), financing the deficit (using the surplus) of the budget;

2) the volume of budget subventions transferred from the regional budget to district (towns of regional significance) budgets;

3) the volume of budget withdrawals from district (towns of regional significance) budgets to the regional budget;

4) the size of the reserve of the local executive body of the region, the city of republican significance, the capital;

5) the debt limit of the local executive body of the region, the city of republican significance, the capital;

6) the limit of state obligations on public-private partnership projects of the local executive body of the region, the city of republican significance, the capital;

7) other provisions.

5. The following is attached to the draft decision on the regional budget, the budget of the city of republican significance, and the capital:

1) the draft regional budget, the budget of the city of republican significance, the capital for the planned period, formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

At the same time, receipts are presented by categories, classes and subclasses, and expenditures are presented by functional groups, administrators of budget programs and budget programs. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

In the expenditures for the second and third years of the planned period, the unconditional basic expenses of a permanent nature are set out by functional groups, administrators of budget programs and budget programs, and expenditures for new initiatives are reflected in one budget program;

2) a list of local budget programs (subprograms) for the next fiscal year that are not subject to sequestration in the process of executing the local budget for the next fiscal year, including those established by the law on the republican budget;

3) budget programs of each district in the city;

4) a list of target indicators and final results of budget program passports in the context of budget program administrators;

5) other data.

6. The size of the approved deficit (surplus) of the regional budget, the budget of the city of republican significance, the capital is reflected in monetary terms.

7. The local authorized body for state planning, no later than October 1 of the current fiscal year, submits the draft regional budget, the budget of the city of republican significance, the capital for consideration by the local executive bodies of the region, the city of republican significance, the capital.

Article 88. Development of a draft decision of the maslikhat on the district (town of regional significance) budget

1. The local authorized body for state planning draws up a draft district (town of regional significance) budget and submits it for consideration by the budget commission of the district (town of regional significance).

2. Consideration and determination of the draft district (town of regional significance) budget shall be completed no later than October 1 of the current fiscal year.

3. The draft district (town of regional significance) budget for the planned period is formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

Receipts are presented by category, class, and subclass, while expenditures are presented by functional group, budget program administrators, and budget programs. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

In the expenditures for the second and third years of the planned period, the unconditional basic expenses of a permanent nature are set out by functional groups, administrators of budget programs and budget programs, and expenditures for new initiatives are reflected in one budget program.

4. The text of the draft decision of the maslikhat on the district (town of regional significance) budget should contain the following for the next fiscal year:

1) the volume of revenues, receipts of transfers, expenses, net budget loans, the balance of operations with financial assets, the volume of deficit (surplus), financing the deficit (using the surplus) of the budget;

2) the amount of budget subventions transferred from the district (town of regional significance) budget to the budgets of towns of district significance, villages, settlements, rural districts;

3) the volume of budget withdrawals from the budgets of towns of district significance, villages, settlements, rural districts to district (towns of regional significance) budgets;

4) the size of the reserve of the local executive body of the district (town of regional significance);

5) other provisions.

5. The draft decision of the maslikhat on the district (town of regional significance) budget is accompanied by:

1) the draft district (town of regional significance) budget for the planned period, formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

At the same time, receipts are presented by categories, classes and subclasses, and expenditures are presented by functional groups, administrators of budget programs and budget programs. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

In the expenditures for the second and third years of the planned period, the unconditional basic expenses of a permanent nature are set out by functional groups, administrators of budget programs and budget programs, and expenditures for new initiatives are reflected in one budget program;

2) for a three-year period, broken down by year and by region:

the volume of transfers of a general nature, divided into non-targeted and targeted ones, indicating the intended purpose;

development costs;

minimum amounts of financing from the local budget for certain areas of expenditure;

3) a list of budget programs (subprograms) for the next fiscal year that are not subject to sequestration in the process of executing the local budget, including those established by the decision of the maslikhat of the region on approval of the regional budget;

4) budget programs of the district, each district in the city;

5) other data.

6. The size of the approved deficit (surplus) of the district (town of regional significance) budget for the next fiscal year is reflected in monetary terms.

7. The local authorized body for state planning, no later than October 15 of the current fiscal year, submits the draft district (town of regional significance) budget for consideration to the local executive body of the district (town of regional significance).

Article 89. Development of a draft decision of the maslikhat on the budget of a town of district significance, village, settlement, rural district

1. The office of the akim of a town of district significance, village, settlement, rural district draws up a draft budget of a town of district significance, village, settlement, rural district and, after coordination with the meeting of the local community, submits it for consideration to the local authorized body for state planning of the district (town of regional significance) no later than September 1 of the current fiscal year.

The local authorized body for state planning of a district (town of regional significance) submits draft budgets of towns of district significance, villages, settlements, and rural districts for consideration by the budget commission of the district (town of regional significance).

2. Consideration and determination of the draft budget of a town of district significance, village, settlement, rural district are completed no later than October 15 of the current fiscal year.

3. The draft budget of a town of district significance, village, settlement, rural district for the planned period is formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

Receipts are presented by category, class, and subclass, while expenditures are presented by functional group, budget program administrators, and budget programs.

In the expenditures for the second and third years of the planned period, the unconditional basic expenses of a permanent nature are set out by functional groups, administrators of budget programs and budget programs, and expenditures for new initiatives are reflected in one budget program. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

4. The text of the draft decision of the maslikhat on the budget of a town of district significance, village, settlement, rural district is developed by the local authorized body for state planning of the district (town of regional significance) together with the offices of akims of town of district significance, villages, settlements, rural districts and must contain the following for the next fiscal year:

1) the volume of revenues, receipts of transfers, expenses, net budget loans, the balance of operations with financial assets, the volume of deficit (surplus), financing of deficit (use of surplus) of budgets;

2) the amount of budget subventions transferred from the district (town of regional significance) budget to the budgets of towns of district significance, villages, settlements, rural districts;

3) the volume of budget withdrawals from the budgets of town of district significance, villages, settlements, rural districts to the district (town of regional significance) budget;

4) other provisions.

5. The draft decision of the maslikhat on the budgets of towns of district significance, villages, settlements, rural districts for each local budget is accompanied by:

1) a draft budget for the planned period, formed by separate appendices for each year of the planned period in accordance with the structure defined by this Code and the unified budget classification.

At the same time, receipts are presented by categories, classes and subclasses, and expenditures are presented by functional groups, administrators of budget programs and budget programs. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

In the expenditures for the second and third years of the planned period, the unconditional basic expenses of a permanent nature are set out by functional groups, administrators of budget programs and budget programs, and expenditures for new initiatives are reflected in one budget program;

2) a list of budget programs for the next fiscal year that are not subject to sequestration in the process of executing the local budget, including those established by the decision of the district (town of regional significance) maslikhat on approval of the district (town of regional significance) budget;

3) other data.

6. The size of the approved budget deficit (surplus) of a town of district significance, village, settlement, rural district for the next fiscal year is reflected in monetary terms.

Chapter 17. BASIC PROVISIONS OF THE DRAFT BUDGET REVIEW AND APPROVAL PROCESS

Article 90. General provisions on consideration and approval of the draft republican budget

1. The draft law on the republican budget is submitted by the Government of the Republic of Kazakhstan to the Parliament of the Republic of Kazakhstan no later than September 1 of the current fiscal year.

2. The Government of the Republic of Kazakhstan simultaneously submits the following documents and materials with the draft law on the republican budget:

1) forecast of socio-economic development of the Republic of Kazakhstan;

2) analytical report on budget risks;

Footnote. Subparagraph 3) of paragraph 2 of Article 90 shall enter into force on 01.01.2027 in accordance with subparagraph 2) of paragraph 1 of Article 172 of this Code.

3) analytical report on tax expenses;

4) data on the state of public sector debt obligations, the amounts of money paid to repay public debt, and the amounts of money paid under government guarantees and government obligations under public-private partnership projects, by type of debt for the two reporting financial years and as of July 1 of the current financial year;

5) data on repayment and servicing of the principal debt, amounts of remuneration, commissions and other payments in accordance with the terms of the loan in the context of each project implemented at the expense of government external loans for the planned financial year;

6) data on government and state-guaranteed loans by type and form for the two reporting financial years and as of July 1 of the current financial year;

7) information on servicing and repayment of government debt in terms of types, sources, and terms of loans for the two reporting financial years and as of July 1 of the current financial year;

8) analysis of the international debt capital markets, identifying potential opportunities for attracting government external borrowing;

9) summary information on government tasks for which budgetary funds are provided in the draft republican budget;

10) aggregated summary information on approved development plans of government agencies;

11) aggregated summary information on the passports of budget programs of budget program administrators;

12) forecast of receipts and expenditures of the State Social Insurance Fund and the Social Health Insurance Fund;

13) forecast consolidated financial statements for the republican budget;

14) cost review, conclusions and recommendations based on its results;

15) results of the evaluation of the results;

16) National report on the management of public assets and the quasi-public sector;

17) an explanatory note disclosing the decisions included in the draft republican budget.

The explanatory note also includes:

aggregated summary information on the discrepancy between the target indicators of the development plans of government agencies and the final results provided for in the passports of budget programs of budget program administrators;

information on the amount of expenditures declared by administrators of budget programs for which budget funds are not provided in the draft republican budget, for the difference between the amount necessary to achieve the target indicator and the amount provided for in the passport of the budget program to achieve the final result (end results), in the context of administrators of budget programs;

18) documents of administrators of budget programs, including:

development plans or draft development plans of government agencies;

budget request without calculations;

action plans (draft action plans) or plans for the development of quasi-public sector entities (draft plans for the development of quasi-public sector entities), for which budgetary funds are provided in the draft republican budget;

long-term development strategies for autonomous educational organizations;

an explanatory note containing:

a description of the achievement of goals and target indicators of government development plans;

description of target indicators and planned end results of budget program passports in conjunction with target indicators of government development plans, including the reasons for the discrepancy between target indicators and end results;

directions of budget spending in the context of budget programs and budget subprograms, a brief description of the activities provided for in the passports of budget programs;

a description of the execution of budget programs and the achieved performance indicators for the two reporting financial years, as well as information (causes, consequences) on the deviation of the planned budget funds for the planning period from the budget funds approved in the law on the republican budget in the previous planned period;

information on initiated (ongoing) budget investment projects included in the draft budget for the planned period in accordance with the investment plan of the state body, developed in accordance with paragraph 8 of Article 148 of this Code within the framework of the development plan of the state body, indicating the amounts of expenditures allocated and used at the expense of the republican budget in previous financial years;

information on the use of targeted development transfers allocated from the republican budget for two reporting financial years, in the context of lower-level budgets, indicating the names of local budget investments provided for in the investment plan of the region, the city of republican significance, the capital, developed in accordance with paragraph 8 of Article 148 of this Code within the framework of the development plan of the region, the city of republican significance, the capital, and the amount of expenses.

3. The approval of the republican budget by the Parliament of the Republic of Kazakhstan is carried out no later than December 1 of the current fiscal year.

4. If the Parliament of the Republic of Kazakhstan does not adopt the law on the republican budget by December 1 of this year, the President of the Republic of Kazakhstan has the right to issue a decree on the republican financial plan for the first quarter of the next fiscal year, which is valid until the Parliament of the Republic of Kazakhstan approves the law on the republican budget. The draft decree of the President of the Republic of Kazakhstan on the republican financial plan for the first quarter of the next fiscal year, as well as the draft resolution of the Government of the Republic of Kazakhstan on its implementation are being developed by the central authorized body for budget planning.

The republican financial plan for the first quarter of the next fiscal year is approved no later than December 25 of this year in the amount of one fourth of the forecast of the republican budget for the next fiscal year.

The execution of the republican financial plan is carried out in accordance with the procedure established by this Code.

5. If the republican financial plan for the first quarter of the next fiscal year is approved, the republican budget for that fiscal year must be approved no later than March 1 of the same year.

At the same time, the republican budget for this fiscal year is approved taking into account the republican financial plan for the first quarter of the same year.

6. The Law on the republican budget with appendices, documents and materials attached to the draft law on the republican budget in accordance with paragraph 2 of this Article, the decree of the President of the Republic of Kazakhstan on the republican financial plan for the first quarter of the upcoming fiscal year with appendices are subject to publication in accordance with Article 40 of this Code.

Article 91. General provisions on the review and approval of the draft local budget

1. The draft regional budget, the budget of the city of republican significance, the capital is submitted by the local executive body of the region, the city of republican significance, the capital to the relevant maslikhat no later than October 15 of the current fiscal year.

The draft district (town of regional significance) budget is submitted by the local executive body of the district (town of regional significance) to the relevant maslikhat no later than November 1 of the current fiscal year.

Draft budgets of towns of district significance, villages, settlements, and rural districts are submitted by the local executive body of the district (town of regional significance) to the district (town of regional significance) maslikhat no later than November 10 of the current fiscal year.

2. The local executive body shall simultaneously submit the following documents and materials with the draft local budget:

1) forecast of socio-economic development of the region, the city of republican significance, the capital;

2) forecast consolidated financial statements for the regional budget, the budget of the city of republican significance, the capital;

3) the development plan of the region, the city of republican significance, the capital, or the draft development plan of the region, the city of republican significance, the capital;

4) cost review, conclusions and recommendations based on its results;

5) aggregated summary information on the approved development plan of the region, the city of republican significance, the capital;

6) aggregated summary information on the passports of budget programs of budget program administrators;

7) information on income distribution standards;

8) information on the current debt status of the local executive body, the amounts of money paid to repay the debt of the local executive body, and the amounts of money paid for the obligations of the local executive body on public-private partnership projects, by type of debt for the two reporting financial years and as of July 1 of the current financial year;

9) data on loans attracted by the local executive body by types and forms for two reporting financial years and as of July 1 of the current financial year;

10) information on servicing and repayment of debt of local executive bodies in the context of types, sources, terms of loans;

11) an explanatory note disclosing the decisions included in the draft local budget.

The explanatory note includes:

aggregated summary information on the discrepancy between the target indicators of the development plans of the region, the city of republican significance, the capital and the final results provided for in the passports of budget programs of budget program administrators;

information on the amount of expenditures declared by administrators of budget programs for which no budgetary funds are provided in the draft local budget, for the difference between the amount required to achieve the target indicator and the amount provided for in the passport of the budget program to achieve the final result (end results), in the context of administrators of budget programs;

12) documents of administrators of budget programs, including:

budget request without calculations;

action plans (draft action plans) or plans for the development of quasi-public sector entities (draft plans for the development of quasi-public sector entities) for which budgetary funds are provided in the draft local budget;

an explanatory note containing:

a brief description of the achieved performance indicators for the financial year under review;

a brief description of the current situation and the existing problems;

description of ways to improve the situation and solve problems, achieve goals and planned target indicators, including the reasons for the discrepancy between target indicators and final results in the event of insufficient planned budget funds to achieve the target indicators of the development plans of the region, the city of republican significance, the capital;

description of the target indicators and planned final results provided for in the passports of budget programs in conjunction with the goals and target indicators of the development plans of the region, the city of republican significance, the capital;

directions of budget spending in the context of budget programs and budget subprograms, a brief description of the activities provided for in the passports of budget programs;

information on initiated (ongoing) budget investment projects included in the draft budget for the planned period in accordance with the investment plan of the region, the city of republican significance, the capital, developed in accordance with paragraph 8 of Article 148 of this Code within the framework of the development plan of the region, the city of republican significance, the capital, including those implemented through targeted transfers for development and budget loans from a higher budget, indicating the amounts of expenses allocated and used in previous financial years.

3. The regional budget, the budgets of the city of republican significance, the capital are approved by the relevant maslikhat within ten calendar days after the signing by the President of the Republic of Kazakhstan of the law on the republican budget.

The district (town of regional significance) budget is approved by the district (town of regional significance) maslikhat within ten calendar days after the signing of the decision of the regional maslikhat on the approval of the regional budget.

Budgets of towns of district significance, villages, settlements, rural districts are approved by the district (town of regional significance) maslikhat within five calendar days after signing the decision of the district (town of regional significance) maslikhat on approval of the district (town of regional significance) budget.

The budgets of towns of district significance, villages, settlements, and rural districts may be approved by separate decisions of the district (town of regional significance) maslikhat.

4. If the maslikhat does not make a decision on the local budget within the time period established by paragraph 3 of this article, the local executive body of the relevant administrative-territorial unit or the akim of a town of district significance, village, settlement, rural district issues a resolution or decision on the local financial plan for the first quarter of the next financial year, which is valid until the maslikhat approves the local budget. The draft resolution of the local executive body on the local financial plan for the first quarter of the next fiscal year is developed by the local authorized body for state planning.

The local financial plan for the first quarter of the next fiscal year is approved no later than December 25 of this year in the amount of one fourth of the forecast of the local budget for the next fiscal year.

The draft decision of the akim of a town of district significance, village, settlement, rural district on the local financial plan for the first quarter of the next fiscal year is developed by the akim's office of the relevant administrative-territorial unit.

The execution of the local financial plan is carried out in accordance with the procedure established by this Code.

5. If the local financial plan for the first quarter of the next fiscal year is approved, the local budget for that fiscal year must be approved no later than March 1 of the same year.

6. Local executive bodies of regions, cities of republican significance, and the capital, within ten working days after the adoption of decisions by district (town of regional significance) maslikhats on the approval of district (towns of regional significance) budgets, budgets of towns of district significance, villages, settlements, and rural districts, shall submit to the central authorized body for budget planning the budgets of the regions, budgets of cities of republican significance, the capital, consolidated on the basis of approved local budgets.

7. The decision of the maslikhat on the local budget with appendices and the resolution of the local executive body (decision of the akim of a town of district significance, village, settlement, rural district) on the local financial plan for the first quarter of the next financial year with appendices are subject to publication in accordance with Article 40 of this Code.

Article 92. General provisions on approval of drafts of the republican and local budgets, the draft law of the Republic of Kazakhstan or the draft decision of the regional maslikhat on the volume of transfers of a general nature by representative bodies

1. When considering draft budgets, representative bodies adhere to the following principles:

1) the principle of validity of recommendations;

2) the principle of budget balance.

The principle of validity of recommendations means that any recommendation of deputies on amendments or additions to the draft budget must be accompanied by a written statement of the need to introduce these amendments, their compliance with the priorities of socio-economic development, with appropriate calculations attached to them and recommendations for adjusting the indicators of the development plans of the region, the city of republican significance, the capital, as well as the indicators provided for in the passports of budget programs.

The principle of budget balance means that when deputies make any changes or additions to the draft budget, additional sources of revenue or reduced expenditures must be identified in order to maintain the budget deficit no more than the amount established by the draft budget.

2. Recommendations of deputies on amendments or additions to the volume of transfers of a general nature, having a positive conclusion of the Government of the Republic of Kazakhstan or akim, are included in the draft law or draft decision of the regional maslikhat on the volume of transfers of a general nature as the targeted transfers of a general nature.

3. The discussion of the draft republican budget at the plenary sessions of the Mazhilis and the Senate of the Parliament of the Republic of Kazakhstan includes reports of:

the Chairman of the National Bank of the Republic of Kazakhstan on monetary policy;

the person(s) authorized by the Government of the Republic of Kazakhstan on the forecast of socio-economic development of the republic, the state of public finances, management of state assets and the quasi-public sector and the draft law on the republican budget;

persons authorized by the Chambers of the Parliament of the Republic of Kazakhstan, with opinions on the draft law.

The discussion of the draft republican budget at meetings of working groups and standing committees of the Chambers of the Parliament of the Republic of Kazakhstan includes reports of:

the heads of central government agencies on the planned target indicators of the development plans of government agencies and (or) the final results provided for in the passports of budget programs;

the heads of quasi-public sector entities to whom budgetary funds are provided in the draft republican budget, about the planned target indicators of action plans or development plans;

the heads of organizations to which transfers to legal entities are provided in the draft republican budget, about the planned target indicators of development plans, action plans, as well as long-term development strategies for autonomous educational organizations.

4. The discussion of the draft law on the volume of transfers of general nature at the plenary sessions of the Mazhilis and the Senate of the Parliament of the Republic of Kazakhstan includes reports of:

the person(s) authorized by the Government of the Republic of Kazakhstan on the draft law on the volume of transfers of a general nature, including the amount of income and expenses of local budgets;

persons authorized by the Chambers of the Parliament of the Republic of Kazakhstan, with opinions on the draft law.

The discussion of the draft law on the volume of transfers of a general nature at the meetings of working groups and standing committees of the Chambers of the Parliament of the Republic of Kazakhstan includes reports of: akim of the relevant administrative-territorial unit or the person(s) authorized by the local executive body on the volume of local budget expenditures;

heads of central government agencies – administrators of republican budget programs on the projected amounts of current expenditures, including capital, and projected amounts of development costs in the volumes of targeted transfers of a general nature.

5. The discussion of the draft local budget at the session of the relevant maslikhat includes reports of:

the akim of the relevant administrative-territorial unit or the person(s) authorized by the local executive body on the forecast of socio-economic development of the region, the city of republican significance, the capital on the draft local budget;

persons authorized by the maslikhat, with an opinion on the draft local budget.

6. The discussion at the session of the regional maslikhat of the draft decision of the regional maslikhat on the volume of transfers of a general nature includes reports of:

akim of the relevant administrative-territorial unit or the person(s) authorized by the local executive body on the volume of transfers of a general nature;

persons authorized by the maslikhat, with an opinion on the draft decision of the regional maslikhat on the volume of transfers of a general nature.

7. Discussion at the session of the relevant maslikhat of draft budgets of towns of district significance, villages, settlements, rural districts includes reports of:

akim of the district (town of regional significance) or the person(s) authorized by the local executive body for forecasting the socio-economic development of the region, draft budgets of towns of district significance, villages, settlements, rural districts;

the person(s) authorized by the maslikhat with the conclusion on the draft budgets of towns of district significance, villages, settlements, rural districts.

8. The discussion of the draft local budget in the standing committees of the relevant maslikhat includes reports from the heads of administrators of local budget programs on the planned final results of local budget programs.

Article 93. Resolutions of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of a town of district significance, village, settlement, rural district on the implementation of the law on the republican budget and decisions of maslikhats on local budgets

1. The resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the republican budget is adopted within seven calendar days from the date of signing by the President of the Republic of Kazakhstan of the law on the republican budget.

The resolution of the local executive body of the region, city of republican significance, the capital, district (town of regional significance) on the implementation of the maslikhat's decision on the local budget is adopted within seven calendar days after the maslikhat approves the local budget.

The decision of the akim of a town of district significance, village, settlement, rural district on the implementation of the decision of the district (town of regional significance) maslikhat on the budgets of towns of district significance, villages, settlements, rural districts is made after the approval by the district (town of regional significance) maslikhat of the budgets of towns of district significance, villages, settlements, rural districts by the end of the current fiscal year. Draft resolutions of the Government of the Republic of Kazakhstan and local executive bodies on the implementation of the law on the republican budget and the decision of the maslikhat on the local budget are developed respectively by the central authorized body for budget planning and the local authorized body for state planning.

The draft decision of the akim of a town of district significance, village, settlement, rural district on the implementation of the decision of the district (town of regional significance) maslikhat on the local budget is developed by the akim's office of the relevant administrative-territorial unit.

2. Resolutions of the Government of the Republic of Kazakhstan and local executive bodies (the decision of the akim of a town of district significance, village, settlement, rural district) on the implementation of the law on the republican budget and the decision of the maslikhat on the local budget provide instructions to the authorized body for budget execution, the akim's office of the relevant administrative-territorial unit, administrators of budget programs to ensure timely budget execution, to local executive bodies and the akim's office of the relevant administrative-territorial unit regarding the use of targeted transfers and loans from a higher budget.

The following is attached to the resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the republican budget:

1) distribution of targeted current transfers and loans to regional budgets, budgets of cities of republican significance, the capital;

2) distribution of the total amount of the reserve for initiatives of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan by administrators of budget programs and types of reserve;

3) the list of republican budget investments, including budget investments in the context of facilities, as well as targeted transfers for development and budget loans in the context of regions, cities of republican significance, the capital for the planned period;

4) the list of public-private partnership projects planned for implementation, requiring financing of state obligations for public-private partnership projects from the republican budget;

5) a list of government assignments for the planned period, indicating the administrators of republican budget programs and legal entities to whom the law on the republican budget provides budgetary funds for the performance of government assignments;

6) other data or indicators necessary for the implementation of the law on the republican budget, the definition of which is entrusted to the Government of the Republic of Kazakhstan.

The following documents are attached to the resolution of local executive bodies on the implementation of the maslikhat decision on the local budget:

1) allocation of targeted transfers and loans to the budgets of districts (towns of regional significance), towns of district significance, villages, settlements, rural districts, respectively;

2) distribution of the total amount of the reserve of the local executive body by types of reserve;

3) a list of priority local budget investments, including investment projects in the context of facilities, as well as targeted development transfers in the context of districts, towns of regional significance, towns of district significance, villages, settlements, rural districts for the planned period;

4) a list of public-private partnership projects planned for implementation that require financing of government obligations for public-private partnership projects from the local budget;

5) other data or indicators necessary for the implementation of the decision of the district (town of regional significance) maslikhat on the local budget, the determination of which is entrusted to the local executive body.

The following is attached to the decision of the akim of a town of district significance, village, settlement, rural district on the implementation of the decision of the maslikhat on the budgets of towns of district significance, villages, settlements, rural districts:

1) a list of local budget investments, including investment projects by facilities;

2) other data or indicators necessary for the implementation of the maslikhat's decision on the budgets of towns of district significance, villages, settlements, rural districts, the determination of which is entrusted to the akim's office of the relevant administrative-territorial unit.

3. The resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the republican budget, the resolution of local executive bodies on the implementation of the decision of the maslikhat on the local budget, the decision of the akim of the town of district significance, village, settlement, rural district on the implementation of the decision of the maslikhat on the budgets of towns of district significance, villages, settlements, rural districts when approving the budget shall be accompanied by a list of budgetary programs for which additional use of budgetary funds is permitted in the next financial year in accordance with paragraph 2 of Article 115 of this Code.

4. In case of clarification of the republican budget, the resolution of the Government of the Republic of Kazakhstan on amendments and additions to the resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the republican budget is approved within ten calendar days from the date of signing by the President of the Republic of Kazakhstan the law on amendments and additions to the law on the republican budget.

In case of clarification of the local budget, the resolution of the local executive body (decision of the akim of the town of district significance, village, settlement, rural district) on amendments and additions to the resolution of the local executive body (decision of the akim of the town of district significance, village, settlement, rural district) on the implementation of the maslikhat decision on the local budget is approved within two weeks after approval of the decisions of the maslikhat on amendments and additions to the maslikhat's decision on the local budget.

Chapter 18. BUDGET CLARIFICATION

Article 94. General provisions on budget clarification

1. Clarification of the republican and local budgets is the process of changing approved (clarified) indicators of the republican and local budgets during a financial year by making amendments and additions to the law on the republican budget or the maslikhat's decision on the local budget.

2. Clarification of the republican or local budget during the current fiscal year is carried out on the basis of recommendations of the Government of the Republic of Kazakhstan and (or) deputies of the Parliament of the Republic of Kazakhstan, akims, deputies of maslikhats and (or) members of local community assemblies in accordance with the legislative acts of the Republic of Kazakhstan and this Code in the following cases:

1) the need to eliminate situations threatening the political, economic, environmental and social stability of the Republic of Kazakhstan;

2) the need to implement the instructions of the President of the Republic of Kazakhstan;

3) provided for in paragraph 7 of Article 99, paragraph 7 of Article 116 of this Code.

3. Based on the recommendations of the relevant budget commission on amendments and additions to the law on the republican budget or the decision of the maslikhat on the local budget, the authorized budget execution body has the right to suspend operations on budget programs for which a decision has been taken to reduce budget funds.

4. When developing a draft law on clarifying the republican and local budgets, the requirements established by paragraphs 2, 3, 5 and 7 of Article 70 of this Code are observed.

Article 95. Clarification of the republican budget

1. When clarifying the republican budget, amendments and additions are made to the law on the republican budget in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

2. Recommendations for clarifying the republican budget are considered by the Republican budget commission.

3. Taking into account the recommendation of the Republican budget commission to clarify the republican budget for the current fiscal year, the relevant administrators of the republican budget programs shall submit budget requests to the central authorized body for budget planning within five working days after the meeting of the Republican budget commission.

The central authorized body for budget planning reviews budget requests within five working days, prepares conclusions on them and submits them to the Republican budget commission for consideration.

4. Taking into account the recommendation of the Republican budget commission, the central authorized body for budget planning within five working days draws up a draft of the updated republican budget and submits it to the Republican budget commission for consideration, then to the Supreme audit chamber of the Republic of Kazakhstan for a preliminary assessment of the draft of the updated republican budget in the main areas of its expenditures in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

5. The central authorized body for budget planning, based on the recommendation of the Republican budget commission on the draft of the updated republican budget, draws up a draft law on amendments and additions to the law on the republican budget and submits it to the Government of the Republic of Kazakhstan for consideration.

6. The draft law on amendments and additions to the law on the republican budget is accompanied by:

1) the draft republican budget for the current fiscal year, formed by a separate appendix in accordance with the structure defined by this Code and the unified budget classification.

At the same time, receipts are presented by categories, classes and subclasses, and expenditures are presented by functional groups, administrators of budget programs and budget programs. The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

The size of the non-oil budget deficit (surplus) is expressed in monetary terms;

2) the volume of receipts for the current fiscal year allocated to the National Fund of the Republic of Kazakhstan;

3) a list of republican and local budget programs (subprograms) for the current fiscal year that are not subject to sequestration during budget execution;

4) aggregated summary information on the passports of budget programs of budget program administrators.

7. The Government of the Republic of Kazakhstan, simultaneously with the draft law on amendments and additions to the law on the republican budget, submits the following documents and materials to the Parliament of the Republic of Kazakhstan:

1) updated forecast of socio-economic development of the Republic of Kazakhstan;

2) an explanatory note disclosing the decisions included in the draft of the updated republican budget;

3) documents of administrators of budget programs, including:

budget requests;

an explanatory note containing:

a description of the changes and additions to the budget programs, their need to achieve the goals and target indicators of the development plan of the state body;

description of the goals, target indicators and planned final results provided for in the passports of budget programs, which are being amended and supplemented, in conjunction with the goals and target indicators of the development plan;

changes in the directions of budget spending in the context of budget programs and budget subprograms, a brief description of the changes in the activities provided for in the passports of budget programs.

Article 96. Clarification of the local budget

1. Recommendations for clarifying the local budget are considered:

for the regional budget, the budgets of the city of republican significance, the capital, and the district (town of regional significance) budget – by the relevant budget commission;

for the budget of a town of district significance, village, settlement, rural district – by a meeting of the local community, then by the budget commission of the corresponding district (town of regional significance).

2. The clarification of the district (town of regional significance) budget on receipts distributed according to the budget legislation of the Republic of Kazakhstan between the regional budget and district (town of regional significance) budgets is carried out in coordination with the local authorized body of the region for state planning.

3. In the event that the clarification of local budgets is carried out in connection with the clarification of a higher budget, the relevant decision of the maslikhat is taken no later than two weeks after the signing of the resolution of the Government of the Republic of Kazakhstan or the local executive body on amendments and additions to the resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the republican budget or the local executive body on the implementation of the decision of the maslikhat on the appropriate budget.

4. When clarifying the local budget, amendments and additions are made to the decision of the maslikhat on the local budget in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

5. Taking into account the recommendation of the budget commission of a region, a city of republican significance, the capital, or the office of the akim of an administrative-territorial unit, the budget commission of a district (town of regional significance) on clarifying the local budget for the current fiscal year, administrators of local budget programs shall, within five working days after the meeting of the budget commission, submit budget requests to the local authorized body for state planning.

The local authorized body for state planning considers budget requests within five working days, prepares conclusions on them and submits them for consideration to the budget commission of the region, the city of republican significance, the capital or the office of the akim of an administrative-territorial unit, the budget commission of the district (town of regional significance).

Footnote. Part 3 of paragraph 5 of Article 96 shall enter into force on 01.01.2028 in accordance with subparagraph 3) of paragraph 1 of Article 172 of this Code.

The draft of the updated regional budget, the budget of the city of republican significance, the capital is simultaneously submitted for consideration to the audit commission of the region, the city of republican significance, the capital for a preliminary assessment of the main directions of its expenditures in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

6. Taking into account the recommendation of the budget commission of the region, the city of republican significance, the capital, or the office of the akim of an administrative-territorial unit, the budget commission of the district (town of regional significance), the local authorized body for state planning draws up a draft of the updated local budget and submits it for consideration by the budget commission of the region, the city of republican significance, the capital, or the office of the akim of the administrative-territorial unit, budget commission of the district (town of regional significance).

7. The local authorized body for state planning, based on a recommendation from the budget commission of the region, the city of republican significance, the capital, or the office of the akim of an administrative-territorial unit, the budget commission of the district (town of regional significance) on the draft local budget, draws up a draft decision of the maslikhat on amendments and additions to the decision of the maslikhat on the local budget within ten working days and submits it to the local executive body for consideration.

8. The draft decision of the maslikhat on amendments and additions to the decision of the maslikhat on the local budget is accompanied by:

1) the draft local budget for the current financial year, formed by a separate appendix in accordance with the structure defined by this Code and the unified budget classification.

At the same time, receipts are presented by categories, classes and subclasses, and expenditures are presented by functional groups, administrators of budget programs and budget programs.

The section "Financing the budget deficit (using the surplus)" is represented by the total amount.

The size of the non-oil budget deficit (surplus) is expressed in monetary terms;

2) a list of local budget programs (subprograms) for the current fiscal year that are not subject to sequestration during budget execution;

3) budget programs of each district in the city;

4) aggregated summary information on budget program passports of budget program administrators;

5) other data.

9. The local executive body, simultaneously with the draft decision of the maslikhat on amendments and additions to the decision of the maslikhat on the local budget, submits the following documents and materials to the maslikhat:

1) an explanatory note disclosing the decisions included in the draft of the updated local budget;

2) documents of administrators of budget programs, including:

budget requests;

an explanatory note containing:

a description of the amendments and additions to the passports of budget programs, their need to achieve the goals and target indicators of the development plan of the region, the city of republican significance, the capital;

description of the goals, target indicators and planned final results provided for in the passports of budget programs, which are being amended and supplemented, in conjunction with the goals and target indicators of the development plan of the region, the city of republican significance, the capital;

changes in the directions of budget spending in the context of budget programs and budget subprograms, a brief description of the changes in the activities provided for in the passports of budget programs.

Chapter 19. SEQUESTRATION AND BUDGET ADJUSTMENTS

Article 97. Sequestration

1. Sequestration is a special mechanism providing for a reduction in budget expenditures within certain limits, which is introduced in cases when, in the execution of the republican and local budgets, the approved revenues are not available to the republican and local budgets, as a result of which it becomes impossible to finance fully approved budget programs.

2. Sequestration in the amount of less than ten percent of the annual approved (clarified) volume of expenditures, with the exception of expenditures of budget programs (subprograms) that are not subject to sequestration, may be carried out by decision of the Government of the Republic of Kazakhstan or a local executive body (akim of a town of district significance, village, settlement, rural district), in the amount of more than ten percent. – on the basis of the law on the republican budget or the decision of the maslikhat on the local budget.

3. On the basis of a resolution of the Government of the Republic of Kazakhstan or a local executive body on sequestration, the authorized budget planning body, in accordance with the procedure established by this Code, adjusts the relevant budget by changing budget receipts and expenditures.

Based on the decision of the akim of a town of district significance, village, settlement, rural district on sequestration, the akim's office of the relevant administrative-territorial unit, in accordance with the procedure established by this Code, adjusts the relevant budget by changing budget receipts and expenditures.

4. When reducing budget programs (subprograms), their priority and social orientation are taken into account, as well as the requirement of part two of paragraph 6 of Article 70 of this Code.

The list of republican and local budget programs (subprograms) for the next fiscal year that are not subject to sequestration during budget execution is approved by the law on the republican budget.

5. With the adoption of a decision by the relevant budget commission on sequestration, the authorized budget execution body suspends registration of civil law transactions and payments under budget programs (subprograms) for which sequestration is planned.

6. During sequestration, budget program administrators prepare budget requests for the current fiscal year and submit them to the central authorized body for budget planning or the relevant local authorized body for state planning.

7. The regulation of relations arising from sequestration in civil law transactions concluded at the expense of budget funds is carried out in accordance with the civil legislation of the Republic of Kazakhstan.

Article 98. Budget adjustment

1. Budget adjustment is the process of changing the indicators of the approved (clarified) budget on the basis of resolutions of the Government of the Republic of Kazakhstan and local executive bodies, decisions of akims of towns of district significance, villages, settlement, rural districts and other regulatory legal acts of the Republic of Kazakhstan by making amendments and additions to the consolidated plan of receipts and financing of payments, the consolidated plan of financing under obligations for the next financial year in accordance with the procedure determined by the central authorized body for budget execution.

If the budget is clarified after the adjustment, the adjusted budget indicators are reflected in the updated budget, with the exception of the allocated budget programs.

2. The republican budget is adjusted in the following cases:

1) formation, liquidation, reorganization, changes in the functions and staffing limits of central government agencies and their structural and territorial divisions.

At the same time, the budget adjustment consists in merging, splitting, reducing (increasing), transferring the relevant budget programs related to these cases, within the total amount of these budget programs approved (clarified) by the law on the republican budget;

2) redistribution of funds in the amount of no more than fifteen percent of the budget program expenditures between budget program administrators and (or) between budget programs for the current fiscal year with mandatory consideration by the Republican budget commission without changing the budget structure.

The central authorized body for budget planning after making adjustments to the republican budget in the cases provided for in subparagraph 2) of this paragraph, provides information on changes in the indicators of the approved (clarified) republican budget to the Parliament of the Republic of Kazakhstan no later than five working days.

It is not allowed to redistribute funds for the use of loans and grants.

The provisions of paragraph one of this subparagraph regarding the limitation of the amount of redistributable funds when adjusting the budget do not apply to the reserve for initiatives of the President of the Republic of Kazakhstan and the reserve of the Government of the Republic of Kazakhstan;

3) allocation of funds of the approved distributable budget program among various administrators of budget programs;

4) provided for in paragraphs 4 and 9 of Article 20 of this Code;

5) provided for by paragraph 3 of Article 97 of this Code;

6) provided for in paragraphs 1, 2 and 5 of Article 115 of this Code;

7) provided for in paragraphs 5 and 6 of Article 116 of this Code;

8) provided for by paragraph 7 of Article 119 of this Code.

3. The adjustment of the local budget is carried out in the following cases:

1) formation, liquidation, reorganization, changes in the functions and staffing limits of executive bodies funded from the local budget, and their structural and territorial divisions. At the same time, the budget adjustment consists in merging, dividing, reducing (increasing), and transferring the relevant budget programs related to these cases, within the total amount of these budget programs approved (clarified) by the maslikhat's decision on the local budget;

2) allocation of additional and (or) changes in the volume of allocated targeted transfers and budget loans from the higher budget;

3) allocation during the financial year of funds from the reserve for initiatives of the President of the Republic of Kazakhstan, reserves of the Government of the Republic of Kazakhstan, local executive bodies of the region and district (town of regional significance) to the lower budget, as well as allocation during the financial year to the lower budget of funds from the distributed budget program provided by the higher budget;

4) redistribution of funds in the amount of no more than fifteen percent of the budget program expenditures between budget program administrators and (or) between budget programs, with the exception of budget programs (subprograms) funded from a higher budget, for the current fiscal year with mandatory consideration by the local budget commission without changing the budget structure.

The redistribution of funds for the use of loans is not allowed;

5) allocation of funds of the approved distributable budget program among various administrators of budget programs;

6) provided for by paragraphs 4 and 9 of Article 20 of this Code;

7) provided for by paragraph 3 of Article 97 of this Code;

8) provided for by paragraphs 1, 2 and 5 of Article 115 of this Code;

9) provided for by paragraphs 5 and 6 of Article 116 of this Code;

10) provided for by paragraph 4 of this Article;

11) repayment and servicing of the debt of the local executive body.

4. The budget of a town of district significance, village, settlement, rural district is adjusted in the event of a redistribution of funds in the amount of no more than twenty percent of the budget program expenditures for the current financial year according to the approved (clarified) budget, with the exception of budget programs (subprograms) funded by targeted transfers from the district (town of regional significance) budget, between budget programs in case of non-use of budget funds and (or) ineffective execution of budget programs during the current fiscal year based on the results of budget monitoring without changing the budget structure with mandatory coordination with the local community meeting.

Chapter 20. DEVELOPMENT, INTRODUCTION OR TERMINATION OF THE EMERGENCY STATE BUDGET

Article 99. The basis for the development, introduction or termination of the emergency state budget

1. The basis for the development, introduction or termination of the emergency state budget is the decrees of the President of the Republic of Kazakhstan on the introduction or complete or partial abolition of the state of emergency or martial law on the territory of the Republic of Kazakhstan.

2. The introduction of a state of emergency on the territory of several regions of the Republic of Kazakhstan at the same time may be the basis for the introduction of an emergency state budget only if the consequences of the state of emergency may pose a real threat to the national interests and economic security of the republic.

3. The emergency state budget is developed by the central authorized body for budget planning and approved by decree of the President of the Republic of Kazakhstan in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

4. The Parliament of the Republic of Kazakhstan is immediately informed about the adoption of the emergency state budget.

5. For the duration of the emergency state budget, the law on the republican budget and decisions of maslikhats on budgets of all levels of the local budget are suspended.

6. The emergency state budget is valid for the period for which the state of emergency or martial law has been imposed.

7. With the termination of the emergency state budget, the republican and local budgets are being clarified.

Article 100. Development of the draft emergency state budget

1. When the President of the Republic of Kazakhstan introduces a state of emergency or martial law, the relevant state bodies shall submit budget requests to the central authorized body for budget planning for financing activities carried out during the period of the state of emergency or martial law.

2. The Central authorized body for budget planning shall draw up a list and volumes of budget programs for financing measures of emergency or martial law and submit them for consideration by the Republican budget commission.

3. After approval by the Republican budget commission of the lists and volumes of budget programs specified in paragraph 2 of this article, the central authorized body for budget planning shall draft a decree of the President of the Republic of Kazakhstan on the emergency state budget. The following documents are attached to the draft decree of the President of the Republic of Kazakhstan on the emergency state budget:

1) the emergency state budget, which is drawn up according to the structure established by this Code;

2) indicators of the republican and local budgets included in the state emergency budget and adjusted to meet the need to finance measures of emergency or martial law.

4. The draft decree of the President of the Republic of Kazakhstan on the emergency state budget is submitted by the Government of the Republic of Kazakhstan for approval to the President of the Republic of Kazakhstan in accordance with the procedure established by the legislation of the Republic of Kazakhstan, unless otherwise provided by the decree of the President of the Republic of Kazakhstan on the introduction of a state of emergency or martial law.

SECTION 5. BUDGET EXECUTION Chapter 21. GENERAL PROVISIONS ON BUDGET EXECUTION

Article 101. General provisions on budget execution

1. Budget execution is the implementation of a set of measures to ensure budget revenues, the implementation of budget programs (subprograms), and the financing of budget deficits (using surpluses).

The execution of the expenditure budget includes the use by the administrators of budget programs themselves and their subordinate state institutions of the budget funds allocated to them in accordance with the requirements of this Code and the provisions of relevant regulatory legal acts in order to achieve performance indicators.

2. The execution of the republican budget is ensured by the Government of the Republic of Kazakhstan.

3. The execution of local budgets is ensured by local executive bodies.

The execution of the budget of a town of district significance, village, settlement, rural district is ensured by the office of the akim of the corresponding administrative-territorial unit.

4. The central authorized body for budget execution provides guidance in the field of budget execution, develops and approves, within its competence, regulatory legal acts on the execution of republican and local budgets, provides methodological guidance in the field of execution of republican and local budgets, accounting and budgetary accounting, financial and budgetary reporting.

5. Budget execution begins on January 1 and ends on December 31 of the current fiscal year.

All operations of the current financial year related to the transfer of budget receipts and payments from the budget are completed on December 31 of the current financial year.

Receipts credited to the budget after December 31 of the current fiscal year are considered receipts of the new fiscal year.

Balances of scheduled allocations that have not been used up to and including the end of December 31 of the current financial year are canceled.

It is not allowed to transfer the remaining budget funds under budget programs formed as of December 31 of the current financial year to letter-of-credit and other off-budget accounts.

6. Budget execution is carried out within the limits of the budget funds for the relevant financial year approved by the law on the republican budget or the decision of the maslikhat on the local budget.

When executing the budget, the use of budgetary funds in the current financial year provided for in the second and (or) third financial years of the planned period is not allowed.

7. The organization of budget execution and coordination of the activities of administrators of budget programs for budget execution are entrusted to the relevant authorized body for budget execution.

8. The treasury budget execution procedures and their cash services are determined by the central authorized body for budget execution, with the exception of budget execution procedures by special state bodies, which are determined by special state bodies in coordination with the central authorized body for budget execution, as well as budget execution procedures for the implementation of a pilot national project in the field of education, which are determined by the authorized body in the field of education in coordination with the central authorized body for budget execution.

Article 102. Specifics of execution of money from the sale of goods (works, services) by government agencies remaining at their disposal

Footnote. Paragraph 1 of Article 102 has been suspended, and from 01.01.2025 to 04.01.2025 it is valid in the wording of subparagraph 1) of paragraph 2 of Article 172 of this Code.

1. Money from the sale of goods (works, services) by state institutions, which are granted the right by the laws of the Republic of Kazakhstan to carry out income-generating activities, is subject to transfer to the relevant budget, with the exception of money from the sale of goods (works, services) produced by state institutions in the fields of science, education, physical culture and sports, variety testing, veterinary medicine, forestry farms, specially protected natural territories, state institutions of special state and law enforcement agencies in the field of medical care within the guaranteed volume of free medical care and the system of compulsory social health insurance, as well as state institutions of the Armed Forces of the Republic of Kazakhstan, state libraries, state museums, museum reserves and state archives, in accordance with the laws of the Republic of Kazakhstan.

2. The purchase of goods (works, services) at the expense of money from the sale of goods (works, services) by state institutions remaining at their disposal is carried out in accordance with the legislation of the Republic of Kazakhstan on public procurement.

3. Registration of civil law transactions at the expense of money from the sale of goods (works, services) by a state institution remaining at its disposal shall be carried out in accordance with Article 109 of this Code.

4. The procedure for organizing and implementing measures for the money received by state institutions from the sale of goods (works, services) remaining at their disposal, as well as the classifier of the list of goods (works, services) of state institutions maintained at the expense of the republican or local budget, the money from the sale of which remains at their disposal, shall be determined by the central authorized body for budget execution.

5. The procedure for carrying out paid activities for the sale of goods (works, services) by state institutions, the money from the sale of which remains at their disposal, and the use of money from the sale of goods (works, services) by state institutions remaining at their disposal, is determined by the central state body of the relevant industry (area).

6. The procedure for drawing up, approving, submitting and executing a plan of receipts and expenditures of money from the sale of goods (works, services) of a state institution remaining at its disposal, and a consolidated plan of receipts and expenditures of money from the sale of goods (works, services) by state institutions remaining at their disposal, is determined by the central authorized body for budget execution.

Article 103. Budget execution process

Budget execution procedures include:

1) preparation by government agencies of individual financing plans for obligations and payments and their submission to administrators of budget programs;

2) preparation by administrators of budget programs of financing plans for obligations and payments and their submission to the state treasury and (or) the local authorized body for budget execution;

3) preparation by the central authorized body for budget execution of a consolidated plan for republican budget receipts, the state treasury and (or) the local authorized body for budget execution, respectively, a consolidated plan for financing obligations, a consolidated plan for receipts and financing payments for the republican and local budgets;

4) execution of the revenue budget by crediting revenue to a unified treasury account;

5) execution of the expenditure budget by writing off funds from a unified treasury account as a result of payments and transfers made by government agencies in accordance with registered civil law transactions and other obligations.

Chapter 22. TREASURY BUDGET EXECUTION

Article 104. General provisions on treasury budget execution

1. Treasury execution of the budget is the implementation of a set of measures in accordance with the legislation of the Republic of Kazakhstan to ensure the execution of the republican budget and cash services for the execution of local budgets, the National Fund of the Republic of Kazakhstan, extra-budgetary funds formed by non-tax payments.

2. Treasury support is the activity of carrying out routine control in accordance with Article 110 of this Code over the targeted use of funds allocated for advance payments in the implementation of budget investment projects related to construction, when making payments through cash control accounts.

Treasury support does not apply to budget investments aimed at financing investment costs of autonomous educational organizations.

3. Treasury execution of the budget is provided by the state treasury and the state treasury bodies in accordance with the procedure determined by the central authorized body for budget execution.

4. Treasury budget execution procedures include:

1) transfer of receipts to a unified treasury account;

2) formation, approval and maintenance of a consolidated plan of financing for obligations, a consolidated plan of receipts and financing for payments under the republican budget, acceptance and maintenance of individual plans of financing for obligations and payments of state institutions, plans of financing for obligations and payments of administrators of budget programs under the republican budget and receipt of certificates of amendments to them;

3) receiving and maintaining a consolidated plan of receipts and financing for payments, a consolidated plan of financing for obligations of local budgets, individual plans of financing for obligations and payments of state institutions, plans of financing for obligations and payments of administrators of budget programs of local budgets and receiving certificates of amendments to them;

4) opening, maintaining and closing codes, cash control accounts and accounts;

5) registration of civil law transactions of state institutions, making payments and money transfers in national and foreign currencies, and carrying out routine control in accordance with the procedure established by this Code;

6) liquidity management;

7) implementation of financial procedures for the withdrawal and accounting of funds from government external loans, related grants and co-financing funds and attraction of guaranteed and targeted transfers from the National Fund of the Republic of Kazakhstan;

8) implementation of other procedures provided for by the legislation of the Republic of Kazakhstan.

Article 105. Individual financing plan for obligations and payments of a public institution, financing plan for obligations and payments of the administrator of budget programs, a consolidated plan of receipts and financing for payments, a consolidated plan of financing for obligations

1. Individual financing plans for obligations and payments of state institutions, financing plans for obligations and payments of administrators of budget programs, a consolidated plan of receipts and financing for payments, a consolidated plan of financing for obligations are developed in accordance with:

the law on the republican budget and decisions of maslikhats on local budgets for the next fiscal year;

resolutions of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of the town of district significance, village, settlement, rural district on the implementation of the republican and local budgets for the next fiscal year;

development plans of government agencies;

plans for the development of the region, the city of republican significance, the capital; development plans and (or) action plans of quasi-public sector entities;

budget programs of budget program administrators.

2. Individual financing plans for obligations and payments of state institutions are developed by state institutions according to the functional and economic classifications of budget expenditures and submitted to administrators of budget programs for their approval and development of financing plans for obligations and payments of administrators of budget programs.

3. The total amounts of expenses for individual financing plans for obligations and payments must correspond to the consolidated financing plans for obligations and payments.

4. Financing plans for obligations and payments of administrators of budget programs are developed by administrators of budget programs according to functional and economic classifications of expenses and transferred at the level of budget programs to the state treasury or the local authorized body for budget execution, except for administrators of budget programs financed from budgets of towns of district significance, villages, settlements, rural districts, which transfer them to the offices of the akims of the respective administrative-territorial units.

5. The preparation, approval and maintenance of a consolidated plan of financing for obligations, a consolidated plan of receipts and financing for payments to the republican and local budgets are carried out respectively by the state treasury and the local authorized body for budget execution, with the exception of budgets of towns of district significance, villages, settlements, rural districts, for which the above procedures are carried out by the offices of akims of the respective administrative-territorial units.

6. The consolidated budget revenue plan is compiled by categories, classes, subclasses, and specifics of budget revenue classification based on the timing of payments to the budget in accordance with the laws of the Republic of Kazakhstan, the dynamics of payments to the budget in previous years, the results of an analysis of the dynamics of government securities yields and the level of supply and demand in the securities market, conditions of loan agreements, loan agreements, and related grant agreements.

The consolidated financing plans for obligations and payments are compiled by functional groups, administrators of budget programs and budget programs for the functional classification of budget expenditures based on financing plans for obligations and payments of administrators of budget programs.

The consolidated plan of receipts and financing for payments should be balanced, which means that expenses should not exceed monthly receipts with an increasing total since the beginning of the year.

7. Administrators of budget programs independently make changes to the financing plans for obligations and payments related to the specifics of the economic classification of budget expenditures and do not change the annual and monthly amounts of expenditures under the budget program.

The changes required by the administrators of budget programs in the monthly amount of expenditures under the budget program are carried out through the state treasury or the local authorized body for budget execution.

8. During the execution of the budget in the budget program (subprogram) the changes and additions are made when redistributing budget funds within one budget program between subprograms, within one budget subprogram between activities, projects, regions without changing the annual amount of expenditures under the budget program while maintaining the final result provided for in the budget program passport, in accordance with the procedure and cases determined by the central authorized body for budget execution.

The redistribution of funds from targeted transfers from the National Fund of the Republic of Kazakhstan within one budget program between subprograms, as well as within one budget subprogram between activities, projects, regions is carried out with mandatory consideration by the Republican budget commission and maintaining their intended purpose.

9. The head of the budget program shall ensure the reliability, correctness of registration and timely submission of draft financing plans of the administrator of budget programs and individual financing plans to the state treasury or the local authorized body for budget execution and the reasonableness of the redistribution of budget funds provided for in paragraph 6 of this Article.

10. The procedure for drawing up and maintaining a consolidated plan of financing for obligations, a consolidated plan of receipts and financing for payments, plans of financing for obligations and payments of administrators of budget programs, individual plans of financing for obligations and payments of state institutions is established by the central authorized body for budget execution.

Article 106. Unified treasury account, cash control accounts and accounts of government agencies

1. A unified treasury account is opened in the National Bank of the Republic of Kazakhstan in the national currency for centralized transfer operations and accounting.

A unified treasury account is opened to the state treasury in accordance with the procedure provided for by the banking legislation of the Republic of Kazakhstan.

The unified treasury account includes the remaining cash balances of the control accounts.

2. In order to carry out transactions in foreign currency and keep records of them, the National Bank of the Republic of Kazakhstan shall open accounts for the state treasury by types of foreign currencies in accordance with the procedure provided for by the banking legislation of the Republic of Kazakhstan.

3. The following cash control accounts are opened in the state treasury, intended to account transactions related to:

1) crediting receipts to the republican and local budgets and making payments from the republican and local budgets;

2) crediting proceeds from the sale of goods (works, services) by government agencies and making payments on them (cash control account for paid services);

3) crediting the receipts sent to the National Fund of the Republic of Kazakhstan and transferring them to the accounts of the Government of the Republic of Kazakhstan in the National Bank of the Republic of Kazakhstan (the cash control account of the National Fund of the Republic of Kazakhstan);

4) crediting proceeds and spending money from philanthropic activities and (or) sponsorship activities, and (or) philanthropic activities, and (or) activities to support the small motherland for government agencies they receive in accordance with the legislative acts of the Republic of Kazakhstan (cash control account of charitable assistance);

5) crediting receipts of money transferred to a state institution in accordance with the legislative acts of the Republic of Kazakhstan by individuals and (or) legal entities on the terms of their repayment or transfer upon the occurrence of certain conditions to the relevant budget or to third parties (cash control account for temporary placement of money);

6) crediting budget funds and using them for special expenses (target financing cash control account);

7) crediting funds provided for the relevant financial year by the law on the republican budget or the decision of the maslikhat on the local budget for the formation or increase of the authorized capitals of quasi-public sector entities and their use for the implementation of investment projects or the fulfillment of a state task (a cash control account of a quasi-public sector entity), except in cases of an increase in the authorized capitals of quasi-public sector entities, investing through private equity funds and/or venture funds, and also when forming the authorized capitals of quasi-public sector entities in the minimum amount established by the laws of the Republic of Kazakhstan;

8) crediting and spending money from government external loans or related grants that are converted into national currency from a special account of an external loan or related grant in accordance with international agreements on government loans ratified by the Republic of Kazakhstan or agreements on related grants (cash control account for the reconversion of an external loan or related grant);

9) crediting transfers to the social health insurance fund for a guaranteed amount of free medical care and funds transferred by the social health insurance fund and spending them (cash control account of the social health insurance fund);

10) crediting of funds and their use by the general contractor within the framework of treasury support (cash control account of public procurement);

11) crediting budget funds and using them for financial support (cash control account of the financial support operator);

12) crediting the proceeds sent to the victims compensation Fund and paying compensation provided for by the legislation of the Republic of Kazakhstan on the victims compensation Fund (cash control account of the victims compensation Fund);

13) crediting the proceeds of money sent to a Special state fund and spending them in accordance with the legislation of the Republic of Kazakhstan on the return of illegally acquired assets to the state (cash control account of the Special state fund);

14) crediting the proceeds of the Special state fund and spending them in accordance with the legislation of the Republic of Kazakhstan on the return of illegally acquired assets to the state (cash control account of the central and (or) local authorized body of the relevant sphere);

15) crediting budget funds and their use by a quasi-public sector entity for the implementation (introduction) of a pilot project for the implementation of a set of works and services within the framework of the pilot project (cash control account of a quasi-public sector entity for the implementation of the pilot project);

16) crediting of budgetary funds and their expenditure by autonomous educational organizations for the implementation of budgetary investments aimed at financing investment costs of autonomous educational organizations (cash control account of autonomous educational organizations);

17) crediting and spending funds of non-governmental loans secured by a state guarantee in accordance with agreements of non-governmental loans secured by a state guarantee (non-governmental loans cash control account);

18) crediting and spending by borrowers of funds intended for servicing and repayment of non-governmental loans secured by a state guarantee of the Republic of Kazakhstan, in accordance with agreements on the provision of a state guarantee (a cash service control account in the national currency);

19) crediting and spending funds from an external loan of a local executive body of a city of republican significance with a special status defined by a legislative act of the Republic of Kazakhstan to finance projects classified as "green" according to the environmental legislation of the Republic of Kazakhstan (a cash control account of an external loan of a city of republican significance with a special status);

20) crediting receipts distributed according to established standards between the budgets of the member states of the Eurasian Economic Union and transferring them to accounts opened in the National Bank of the Republic of Kazakhstan for the member states of the Eurasian Economic Union (cash control account of the member states of the Eurasian Economic Union);

21) crediting and spending of funds provided for the relevant financial year by the law on the republican budget for budgetary crediting of a budget investment project, implementation of state investment policy by financial agencies and ensuring food security (control account of cash of budget loans);

22) crediting and (or) transferring by a unified operator in the field of public procurement in order to ensure the safety of money from the electronic wallet of potential suppliers and suppliers in accordance with the procedure determined by the authorized body in the field of public procurement (cash control account of a unified operator in the field of public procurement).

4. Transactions on receipts and (or) payments made, and (or) money transfers from cash control accounts of the relevant budgets, the National Fund of the Republic of Kazakhstan, extra-budgetary funds formed from non-tax payments, from the sale of goods (works, services) by state institutions are accounted for in accordance with the unified budget classification and codes of state institutions.

Transactions on receipts and payments made on cash control accounts of charitable assistance, temporary placement of money, targeted financing, reconversion of external loans or related grants, and accounts in foreign currency are accounted for in accordance with the codes of government agencies.

Money transfer from one government agency's code to another government agency's code is not allowed.

5. The procedure for opening, maintaining and closing cash control accounts shall be established by the central authorized body for budget execution.

6. State institutions may have accounts for making payments and conducting transactions established by this Code:

1) a foreign currency account opened by the state treasury to a state institution by type of currency for conducting transactions in foreign currency;

2) a special account of an external loan or related grant opened in a foreign currency stipulated in an international agreement on a state loan ratified by the Republic of Kazakhstan, or for related grants in a second-tier bank or the state treasury, renewable through advance payments of a government external loan or related grant;

3) an account for an external loan or related grant account opened with a second-tier bank or the state treasury for making payments in national (foreign) currency;

4) an account to the cash control account of an external loan of a local executive body of a city of republican significance with a special status opened in the state treasury in foreign currency;

5) a revolving account of a budget investment project opened in a second-tier bank for the period of implementation of the budget investment project, for crediting and using money returned by borrowers to repay the principal debt on a loan issued through government external loans;

6) a foreign currency account opened to an authorized state body engaged in foreign policy activities or financial support for the highest representative body of the Republic of Kazakhstan performing legislative functions, by type of currency in a second-tier bank, for crediting budget money and their use to reimburse expenses for business trips to foreign countries in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

7) a current account with a second-tier bank for receiving cash on bank checks and (or) using a corporate payment card.

The opening of accounts by state institutions in second-tier banks not provided for in part one of this paragraph, including in the name of third parties, is not allowed.

The accounts of state institutions in the state treasury are opened, maintained and closed in accordance with the procedure established by the central authorized body for budget execution.

The opening, maintenance and closing of accounts of state institutions in second-tier banks or organizations engaged in certain types of banking operations are carried out in accordance with the procedure established by the legislation of the Republic of Kazakhstan on payments and payment systems.

7. Borrowers who have attracted a government-guaranteed loan may have the following accounts:

1) a state-guaranteed loan account in foreign currency, opened in the state treasury by type of currency, for crediting and spending money by the borrower from non-state loans secured by a state guarantee, in accordance with loan agreements under the state guarantee of the Republic of Kazakhstan;

2) a foreign currency servicing account opened in the state treasury by type of currency for borrowers to carry out operations for servicing and repayment of non-governmental loans secured by a state guarantee of the Republic of Kazakhstan, in accordance with agreements on the provision of a state guarantee.

8. The opening, maintenance and closing of accounts of borrowers who have attracted a government-guaranteed loan shall be carried out in accordance with the procedure determined by the central authorized body for budget execution.

Article 107. Treasury budget execution of the revenue

1. Treasury budget execution of the revenue means carrying out by the state treasury, in accordance with the legislation of the Republic of Kazakhstan, of a set of measures to ensure the completeness and timeliness of the transfer of revenue to the budget.

2. The budget execution of the revenue includes:

1) transfer of receipts to a unified treasury account;

2) distribution of revenues between the republican and local budgets, the National Fund of the Republic of Kazakhstan, extra–budgetary funds formed from non-tax payments, and the budgets of the member states of the Eurasian Economic Union;

3) the return from the budget of excessively (erroneously) paid amounts of receipts or their offset against debt repayment.

3. Budget receipts shall be made in cash and credited in full to a unified treasury account in national currency in accordance with the classification of budget receipts in accordance with the procedure established by the central authorized body for budget execution.

Receipts to the budget in foreign currency, with the exception of receipts to special accounts of external loans or related grants and accounts to special accounts of external loans or related grants, credited by the National Bank of the Republic of Kazakhstan to the accounts of the state treasury in foreign currency, must be converted and credited to a unified treasury account.

The procedure for the reconversion of foreign currency from the accounts of the state treasury is determined by the central authorized body for budget execution in coordination with the National Bank of the Republic of Kazakhstan.

The procedure for the reconversion and crediting of foreign currency by state institutions, borrowers who have attracted a state-guaranteed loan, from accounts in the state treasury is determined by the central authorized body for budget execution.

4. The state treasury and the state treasury bodies shall provide authorized bodies for non-tax revenues with access to information on receipts administered by them, in the context of payers.

5. The distribution of revenues is carried out on the basis of the table of distribution of budget revenues between budget levels approved by the central authorized body for budget planning, cash control accounts of the National Fund of the Republic of Kazakhstan, extra–budgetary funds formed from non-tax payments, and budgets of the member states of the Eurasian Economic Union, income distribution standards between local budgets, established by the decision of the relevant maslikhat, as well as a list of organizations in the oil sector.

6. Refunds from the budget, the National Fund of the Republic of Kazakhstan, the victims compensation Fund, the Special state fund and (or) offsetting of excessively (erroneously) paid amounts of receipts according to the classification codes of receipts to the budget of the unified budget classification are carried out by the state treasury bodies on the basis of payment orders from the state revenue bodies.

A payment order for a refund from the budget, the National Fund of the Republic of Kazakhstan, the victims compensation Fund, a Special state fund and (or) offsetting excessively (erroneously) paid amounts of non-tax revenues to the budget, the National Fund of the Republic of Kazakhstan, the victims compensation Fund, a Special state fund, with the exception of receipts from the sale of fixed assets administered by state revenue authorities, transfers, repayment amounts of budget loans, from the sale of financial assets of the state, loans, is drawn up on the basis of the conclusion of the authorized bodies responsible for their collection.

The authorized body responsible for collecting non-tax revenues to the budget, the National Fund of the Republic of Kazakhstan, the victims compensation Fund, and a Special state fund, with the exception of receipts from the sale of fixed assets, transfers, repayment amounts of budget loans, from the sale of financial assets of the state, and loans administered by state revenue authorities, draws up and submits to the state revenue authorities an opinion on refund from the budget, the National Fund of the Republic of Kazakhstan, the victims compensation Fund, the Special state fund and/or a set-off of excessively (erroneously) paid amounts.

The reliability of these conclusions and the validity of their presentation are provided by the heads of authorized bodies.

Payment orders are submitted in the form prescribed by the legislation of the Republic of Kazakhstan on payments and payment systems.

Refunds from the budget, the National Fund of the Republic of Kazakhstan, the victims compensation Fund, the Special state fund and (or) offsetting of excessively (erroneously) paid amounts of income are carried out in accordance with the procedure established by the central authorized body for budget execution.

Article 108. Treasury budget execution of the expenditure

1. Treasury budget execution of the expenditures consists in the execution of the republican and local budgets in accordance with regulatory legal acts and decisions of maslikhats, which includes the formation and maintenance of financing plans for the republican and local budgets, registration of obligations and execution of payment documents in compliance with the requirements and procedures of budget legislation.

2. The responsibility of officials to comply with the requirements of treasury budget execution of expenditures is defined by Article 41 of this Code.

Article 109. Obligations of state institutions

1. State institutions undertake obligations on the specifics of the economic classification of expenses, both with and without the conclusion of civil law transactions.

2. The conclusion of civil law transactions by a state institution is carried out in accordance with the legislation of the Republic of Kazakhstan on public procurement, budget and civil legislation of the Republic of Kazakhstan.

3. Civil law transactions of state institutions are concluded by state institutions for a period not exceeding the period established by the legislation of the Republic of Kazakhstan on public procurement, unless otherwise provided by the legislation of the Republic of Kazakhstan.

Civil law transactions of state institutions within the framework of an international agreement on government loans, ratified by the Republic of Kazakhstan, or on a related grant are concluded by state institutions:

at the expense of the loan or related grant funds – for a period not exceeding the period of availability of the loan or related grant funds;

at the expense of co–financing funds from the republican budget - for a period up to the end of the fiscal year in which the period of availability of the loan funds ends.

4. Civil law transactions of state institutions and autonomous educational organizations within the framework of budget investments come into force after their mandatory registration with the state treasury, with the exception of civil law transactions that do not require registration.

Civil law transactions during their entire validity period are subject to registration within the limits of the amounts approved by the individual financing plan for obligations for the relevant financial year and the unconditional basic expenses of a permanent nature of the budget of the second and third financial years of the planned period included in the list formed by the central authorized body for budget planning.

Registration of civil law transactions related to the construction or reconstruction of buildings, structures, roads, major repairs of premises, buildings, structures, roads and other facilities is subject to the mandatory positive conclusion of a comprehensive non-departmental expertise on design and estimate documentation, except in cases provided for by the legislation of the Republic of Kazakhstan in the field of architecture, urban planning and construction activities, as well as facilities, for which the cost of the design (design estimate) documentation is included in the price of the contract.

Registration of public procurement contracts with a term exceeding three years is carried out in accordance with the procedure determined by the central authorized body for budget execution.

Registration of civil law transactions related to the fulfillment of state assignments is carried out in accordance with the list of state assignments approved by the resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the republican budget.

Registration of a civil law transaction between the administrator of budget programs and an autonomous educational organization related to the implementation of budget investments aimed at financing investment costs of autonomous educational organizations is carried out on the basis of the list of republican budget investments approved by the resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the republican budget.

5. The obligation of a state institution to pay for a civil transaction for the purchase of goods (works, services) occurs after the signing by an authorized person of this state institution of a document (act of delivery of goods, performance of works, provision of services) established by the legislation of the Republic of Kazakhstan and confirming the fact of delivery of goods (performance of work, provision of services).

Payment of obligations under civil law transactions for the purchase of goods (works, services) under public procurement contracts is carried out within the time period established by the legislation of the Republic of Kazakhstan on public procurement.

6. For registration of civil law transactions of state institutions in foreign currency, the amount of the contract is indicated in foreign currency, registration is carried out at the official exchange rate as of the registration date, established in accordance with the legislation of the Republic of Kazakhstan.

7. The confirmation document on the registration of a civil law transaction is the notification of the registration of the contract.

8. Registration of civil law transactions after December 20 of the current financial year is not allowed, except in cases of allocation of budget funds from the reserve for initiatives of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan or a local executive body, as well as registration of contracts that are valid for more than the current financial year, and additional agreements to previously registered civil law transactions with the state treasury department.

9. The procedure for registration of civil law transactions of state institutions and autonomous educational organizations within the framework of budget investments is determined by the central authorized body for budget execution.

Article 110. Making payments and money transfers in national and foreign currencies

1. Payments by state institutions for obligations are made on the basis of invoices for payment.

Payments of quasi-public sector entities, borrowers who have attracted a government-guaranteed loan, financial support operators, quasi-public sector entities for the implementation (introduction) of a pilot project, general contractors within the framework of treasury support, autonomous educational organizations for the implementation of budget investments, a unified operator in the field of public procurement are carried out on the basis of payment orders in the form established by the legislation of the Republic of Kazakhstan on payments and payment systems.

2. The invoice for payment of a state institution and the payment order of a quasi-public sector entity, a borrower who attracted a government-guaranteed loan, financial support operators, a quasi-public sector entity for the implementation (introduction) of a pilot project, general contractors within the framework of treasury support, autonomous educational organizations for the implementation of budget investments, a unified operator in the field of public procurement are the documents, which are the basis for the state treasury body to make payments and money transfers in favor of the recipient of the money.

3. Payments and money transfers of state institutions are carried out on the basis of documents confirming the validity of the payment, within the limits of balances on cash control accounts or accounts of state institutions, as well as within the limits of the amounts of planned assignments according to the individual payment financing plan and the unused balance of the notification of registration of the contract.

The transfer of budget subsidies by the administrator of budget programs is carried out to the final recipients of budget subsidies or to the cash control accounts of financial support operators for transfer to the final recipients of budget subsidies on the basis of documents confirming the validity of the payment, within the specified amounts for the current financial year, in accordance with the procedures defined by the administrators of budget programs.

The transfer of funds by the administrator of budget programs to quasi-public sector entities, financial support operators, quasi-public sector entities for the implementation (introduction) of a pilot project is carried out on the basis of documents confirming the validity of the payment in accordance with a financial and economic justification or feasibility study (design and estimate documentation), as well as another type of document provided for by the legislation of the Republic of Kazakhstan, within the limits of the amounts specified in them for the current fiscal year.

The transfer of funds by the administrator of budget programs to financial support operators and quasi-public sector entities for the implementation (introduction) of the pilot project is carried out on the basis of documents confirming the validity of the payment.

Payments and money transfers of quasi-public sector entities, financial support operators, quasi-public sector entities for the implementation (introduction) of a pilot project, general contractors within the framework of treasury support, autonomous educational organizations for the implementation of budget investments, a unified operator in the field of public procurement are carried out on the basis of documents confirming the validity of the payment, within the limits of balances on their cash control accounts.

Payments and money transfers from borrowers who have attracted a government-guaranteed loan are carried out on the basis of documents confirming the validity of the payment, within the limits of balances on government-guaranteed loan accounts and service accounts.

The state treasury body carries out ongoing control during payments, which consists in checking invoices for compliance with:

an individual payment financing plan;

registered civil law transactions;

unified budget classification;

requirements of the budget legislation of the Republic of Kazakhstan on completeness and correctness of filling out the form.

When making a payment, with the exception of the amount of an advance payment, for a registered civil law transaction, the state treasury body carries out ongoing control for the availability of a copy of the invoice or bill of lading (act) for the delivery of goods or an act of work performed or services rendered.

For expenses related to the construction or reconstruction of buildings, structures, roads, major repairs of premises, buildings, structures, roads and other facilities for which the cost of design (design and estimate) documentation is included in the contract price, the state treasury body carries out ongoing monitoring for the presence of a positive conclusion of a comprehensive non-departmental expertise of projects (technical and technical economic justification or design and estimate documentation) for construction during the payment following the advance payment.

The state treasury body carries out ongoing control over payments made by quasi-public sector entities and financial support operators, which consists in verifying payment orders for:

1) the availability of documents confirming the validity of the payment: copies of the invoice or invoice (act) for the delivery of goods, or an act of work performed, services rendered;

2) the presence of a certificate from the authorized body responsible for regulating and supervising the securities market, or a corresponding decision of the governing bodies in the case of transferring money to increase the authorized capital of a quasi-public sector entity;

3) compliance with the requirements of the banking legislation of the Republic of Kazakhstan in terms of completeness and correctness of filling out the form.

The state treasury body carries out ongoing control when making payments from government procurement cash control accounts as part of treasury support, which consists in verifying payment orders for:

1) availability of documents confirming the validity of the payment: a payment certificate and an electronic invoice;

2) compliance with the requirements of the banking legislation of the Republic of Kazakhstan in terms of completeness and correctness of filling out the form.

The state treasury body carries out current control when making payments from cash control accounts of the Special state fund, central and (or) local authorized body of the relevant sphere, which consists in checking invoices for payment for:

1) the availability of documents confirming the validity of the payment: copies of the invoice or invoice (act) for the delivery of goods, or an act of work performed, services rendered;

2) compliance with the requirements of the banking legislation of the Republic of Kazakhstan in terms of completeness and correctness of filling out the form.

The state treasury body carries out ongoing control when making payments from the cash control account of a quasi-public sector entity for the implementation of a pilot project, which consists in verifying payment orders for:

1) the availability of documents confirming the validity of the payment: an electronic invoice and a certificate of the cost of the work performed;

2) compliance with the requirements of the banking legislation of the Republic of Kazakhstan in terms of completeness and correctness of filling out the form.

4. Payments and money transfers of state institutions are not allowed without a registered civil law transaction based on the specifics of the economic classification of expenses, according to which registration of concluded civil law transactions is mandatory.

The list of specifics of the economic classification of expenses, including the types of expenses for which registration of concluded civil law transactions is mandatory, is determined by the central authorized body for budget execution.

The methods of making payments and (or) money transfers during budget transactions are determined by the legislation of the Republic of Kazakhstan on payments and payment systems, the budget legislation of the Republic of Kazakhstan or international treaties ratified by the Republic of Kazakhstan.

The procedure for making payments and money transfers during budget operations is determined by the central authorized body for budget execution.

5. Payments and money transfers in foreign currency by types of currencies by state institutions, borrowers who have attracted a government-guaranteed loan, are carried out in favor of non-residents of the Republic of Kazakhstan by conducting operations for the conversion and transfer of foreign currency.

Conversion or reconversion of foreign currency by type of currency is carried out at the official exchange rate determined in accordance with the procedure established by the legislation of the Republic of Kazakhstan on the date of conversion or reconversion.

Converted foreign currency to the account of a state institution in foreign currency by type of currency or from the account of a quasi-public sector entity must be used for its intended purpose in accordance with the procedure and within the time limits determined by the central authorized body for budget execution.

Unused or underused foreign currency must be converted after the expiration of the specified period, followed by the restoration of the amount in national currency to the budget classification code of a state institution or to the account of a quasi-public sector entity from which the foreign currency was converted.

The procedure for making payments and money transfers in foreign currency during budget operations is determined by the central authorized body for budget execution.

Article 111. Suspension of registration of civil law transactions and payments and money transfers

1. The state treasury body suspends the acceptance of documents from state institutions for the registration of civil law transactions and payments and money transfers in the following cases:

1) making changes to individual financing plans for obligations and payments;

2) issuing collection orders, except for the cases provided for in paragraph 2 of Article 112 of this Code;

3) if the state institution has not carried out the procedure for reconverting the remainder of the unused or underused converted foreign currency;

4) if the local executive body has not refunded the amount of the budget loan to the higher budget that allocated it, within the time period stipulated by the terms of the loan agreement;

5) sequestration;

6) if the administrator of budget programs has not submitted annual financial statements in accordance with the procedure and deadlines established by the state treasury;

7) the seizure of authorized bodies and (or) the issuance of an act of a judicial authority, with the exception of the cases provided for in paragraph 2 of Article 112 of this Code;

8) issuing an order from the tax authority and the internal state audit authority, with the exception of the cases provided for in paragraph 2 of Article 112 of this Code;

9) violations of deadlines for transferring amounts of budget withdrawals;

10) violations of the deadlines for transferring targeted transfers to the republican budget;

11) the absence or insufficiency of money in the cash control account of the relevant budget.

2. The suspension of operations on registration of civil law transactions and payments of state institutions, quasi-public sector entities, and the general contractor within the framework of treasury support shall be carried out in accordance with the procedure and terms determined by the central authorized body for budget execution.

Article 112. Collection order

1. A collection order is a document that is the basis for compulsory execution by a state institution, as well as by a quasi-public sector entity, for the fulfillment of a state assignment or for the increase (formation) of the authorized capital of which the funds are provided for the relevant financial year in the law on the republican budget or the decision of the maslikhat on the local budget, an executive document, as well as a document related to repayment of accumulated tax arrears and arrears on mandatory pension contributions, mandatory occupational pension contributions, deductions and (or) contributions to compulsory social health insurance or social contributions, arrears incurred in cases provided for by the customs legislation of the Republic of Kazakhstan.

A collection order is a document confirming the validity of a payment by a state institution and a quasi-public sector entity.

A collection order is drawn up on the basis of an executive document and on other grounds provided for by the laws of the Republic of Kazakhstan, with the exception of collection orders of the state revenue authorities of the Republic of Kazakhstan.

Collection orders of the state revenue authorities are presented without the attachment of documents confirming the validity of this penalty.

Collection orders can be issued to the code of a state institution, cash control accounts for paid services, charitable assistance, as well as to cash control accounts of quasi-public sector entities, for the fulfillment of a state assignment or for the increase (formation) of authorized capitals of which funds are provided for the relevant financial year in the law on the republican budget or in the decision of the maslikhat on the local budget.

In the event of obligations to execute a collection order for an investment project, this collection order is issued to the cash control account of the quasi-public sector entity through which the financing of this investment project is carried out.

2. It is not allowed to issue collection orders to a unified treasury account and accounts in foreign currency opened to the central authorized body for budget execution, special accounts for external loans or related grants, accounts for special accounts for external loans or related grants, cash control accounts of the relevant budgets, the National Fund of the Republic of Kazakhstan, cash control accounts of the victims compensation Fund, Special state fund and the central and (or) local authorized body of the relevant sphere, social health insurance fund, temporary placement of money, reconversion of external loans or related grants, a quasi-public sector entity for the implementation of a pilot project, public procurement, autonomous educational organizations and a unified operator in the field of public procurement.

It is not allowed to issue a collection order for money held in the control accounts of public procurement funds, except in accordance with a judicial act in a case related to the terms of a contract concluded between a state institution and a general contractor with treasury support.

3. A collection order shall be submitted in the form prescribed by the banking legislation of the Republic of Kazakhstan.

4. Execution of collection orders is carried out in accordance with the procedure established by the central authorized body for budget execution.

Article 113. Liquidity management

1. Liquidity management – the measures for managing the balance of funds on a unified treasury account, forecasting cash flow to ensure timely payments in accordance with the deadlines for budget receipts and the allocation of temporarily available budget money in various financial instruments.

2. Liquidity management is carried out by the state treasury and the local authorized body for budget execution.

3. The state treasury or the local authorized body for budget execution shall take the necessary measures to ensure cash payments in the amount provided for in the consolidated plan of receipts and financing on payments.

4. To ensure the timeliness and completeness of payments and obligations of state institutions, the state treasury or the local authorized body for budget execution:

makes a cash flow forecast, which is the process of determining the expected amounts of budget receipts and expenditures for the planned period, the cash surplus (deficit) and sources of its coverage;

monitors the movement of money in the cash control account of the relevant budget.

5. A cash surplus is an excess of the volume of expected or actual receipts to the republican and local budgets and budget balances over the volume of expected or made payments since the beginning of the current financial year.

A cash deficit is an excess of the expected or completed payments over the expected or actual receipts to the republican and local budgets and budget balances since the beginning of the current fiscal year.

6. In the case of a forecast of cash shortage in the control account of the republican budget, the cash shortage is covered by:

borrowing in accordance with Article 139 of this Code;

making changes to the consolidated revenue and financing plan for payments;

attracting temporarily free budget money from local budget cash control accounts;

attracting temporarily free budget money from the control accounts of the quasi-public sector entities.

The attraction of temporarily free budget money from the cash control accounts of local budgets and from the accounts of quasi-public sector entities and their return are carried out by concluding an agreement.

The rules for attracting temporarily free budget money from the cash control accounts of local budgets and from the accounts of quasi-public sector entities and their return, as well as the form of agreements, are approved by the central authorized body for budget execution.

7. In the case of a forecast cash shortage in the local budget cash control account, the cash shortage is covered by:

borrowing in the form of budget loans from a higher budget in accordance with Article 140 of this Code;

making changes to the consolidated revenue and financing plan for payments.

8. In the case of a forecast of a cash surplus in the cash control account of the relevant budget, the state treasury determines the amount of temporarily available budget money.

Temporarily free budget money is money held in a unified treasury account that is not used during a certain period of time of the current financial year.

Temporarily available budget money from a unified treasury account for receiving income to the republican budget is deposited with the National Bank of the Republic of Kazakhstan, the National postal operator and (or) second-tier banks.

The state treasury shall transfer to the income of the republican budget a daily remuneration for the remainder of the money held in a unified treasury account.

The placement of budget funds, including those received on a refundable basis, in bank accounts is not allowed, except in the cases provided for in this article.

9. The placement of temporarily available budget funds from a unified treasury account is carried out by the state treasury in accordance with the procedure determined by the Government of the Republic of Kazakhstan in coordination with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations.

10. Placement of temporarily available budgetary funds on deposits with the National postal operator and (or) with second-tier banks and other financial instruments by quasi-public sector entities in order to receive remuneration is allowed in agreement with the state treasury.

Temporarily free budgetary funds of quasi-public sector entities are budget funds previously allocated from the budget that are not in a unified treasury account and are not used during a certain period of time of the current financial year.

Remuneration received from the placement of temporarily free budgetary funds by quasi-public sector entities on deposits with the National postal operator and (or) with second-tier banks and other financial instruments is not the income from quasi-public sector entities, and is not included in the payment of dividends on government blocks of shares, income, and shares in legal entities that are in the state property, and are allocated to the revenue of the republican budget.

Quasi-public sector entities send information on temporarily available budget funds to the state treasury in accordance with the list, procedure and form determined by the central authorized body for budget execution.

The procedure for agreeing with the state treasury on the timing and volume of placement of temporarily available budget funds by quasi-public sector entities on deposits with the National postal operator and (or) with second-tier banks and other financial instruments in order to receive remuneration is determined by the Government of the Republic of Kazakhstan in coordination with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 114. Treasury monitoring

1. Treasury monitoring is carried out through analyzing and collecting data in order to identify risks of violations of the budget legislation of the Republic of Kazakhstan.

2. Treasury monitoring is carried out by the state treasury and the state treasury bodies during the ongoing current control in accordance with Article 110 of this Code.

3. Treasury monitoring is carried out on the basis of financial documents of state institutions and quasi-public sector entities conducted and returned without execution.

4. The procedure for treasury monitoring is determined by the central authorized body for budget execution.

5. The results of treasury monitoring shall be applied in accordance with Article 45 of this Code.

Chapter 23. COMPLETION OF THE FINANCIAL YEAR

Article 115. Features of the use and additional use of budgetary funds

1. Targeted transfers from the National Fund of the Republic of Kazakhstan, targeted transfers and budget loans from a higher budget that have not been used for their intended purpose, according to the audit report adopted based on the results of the state audit, must be returned to the National Fund of the Republic of Kazakhstan or the relevant budget, respectively, no later than three months after signing the audit report adopted based on the results of the state audit.

Transfers to legal entities that have not been used for their intended purpose, according to the audit report adopted based on the results of the state audit or completion of control over the targeted and effective use of funds from the republican budget in accordance with the Constitutional Law of the Republic of Kazakhstan "On the Astana International Financial Center", are subject to mandatory return to the relevant budget no later than three months after signing the audit report, adopted based on the results of a state audit or based on the results of control over the targeted and effective use of funds from the republican budget in accordance with the Constitutional Law of the Republic of Kazakhstan "On the Astana International Financial Center", with the exception of cases provided for by legislative acts of the Republic of Kazakhstan.

2. The budget funds unused in the current financial year may be reused in the next financial year in the event of a forecast of non-fulfillment of budget programs (subprograms) based on the list formed in accordance with this paragraph.

The central authorized body for budget execution or the local executive body for budget execution, based on budget monitoring and recommendations from budget program administrators, shall, by December 1 of the current financial year, compile a list of budget programs (subprograms) in the context of state investment projects and (or) activities for which additional use of budget funds is permitted in the next financial year, and submit it for consideration by the relevant budget commission.

The list of budget programs (subprograms) in the context of state investment projects and (or) activities for which additional use of budget funds is permitted in the next fiscal year is included in resolutions of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of a town of district significance, village, settlement, rural district on the implementation of the law on the republican budget or decisions of the maslikhat about the local budget for the planned period in December of the current fiscal year.

3. In case of repeated underuse, the budget funds authorized for additional use in accordance with paragraph 2 of this Article shall be returned by the administrator of the budget program to the relevant budget before December 20 of the year of their additional use.

4. In the case of savings in the current financial year when using targeted development transfers from a higher budget, budget program administrators ensure that the amount of savings is returned to the higher budget.

5. Unused (underused) funds of quasi-public sector entities in the current financial year are the remaining unused balances of funds received from the budget on the cash control accounts of quasi-public sector entities at the end of the reporting period.

Unused (underused) funds of quasi-public sector entities in the current financial year are subject to return to the budget in accordance with the procedure and deadlines determined by the central authorized body for budget execution.

Funds from the payment of penalties (fines, penalties) credited to the cash control accounts of quasi-public sector entities are subject to transfer to the income of the relevant budget, with the exception of penalties (fines, penalties) credited to the cash control account of the social health insurance fund.

For budget investments allocated to quasi-public sector entities, the period specified in the approved financial and economic justification of budget investments through state participation in the authorized capital of quasi-public sector entities is taken for the reporting period.

6. Unused (underused) budget funds allocated in the form of transfers to legal entities in the current financial year are subject to return to the budget, except in cases provided for by legislative acts of the Republic of Kazakhstan, in accordance with the procedure and deadlines determined by the central authorized body for budget execution.

7. The procedure for the additional use and return to the appropriate higher budget of misused, unused, or underused budget funds is determined by the central authorized body for budget execution.

Article 116. Remaining budget funds

1. The remaining budget funds at the end of the period are the budget funds remaining in the cash control accounts of the respective budgets as of the end of the reporting period.

2. The remaining budget funds at the beginning of the year are the budget funds remaining in the cash control accounts of the respective budgets based on the results of budget execution for the reporting financial year, as of January 1 of the next financial year.

3. The balances of budgetary funds at the end of the period in the cash control accounts of local budgets are not subject to withdrawal (transfer) to a higher budget, except in the case provided for in paragraph 4 of paragraph 6 of Article 113 of this Code.

The remaining budget funds at the end of the period in the cash control accounts of local budgets, formed during budget execution as a result of exceeding the planned amount of income over the actual amount, are used to finance initiated (ongoing) projects, including those related to the adjustment of approved (specified) parameters of budget investments in accordance with Article 150 of this Code.

The remaining budget funds at the end of the period, formed during budget execution as a result of excess of tax and non-tax receipts, repayment amounts of budget loans over the planned values indicated in the consolidated revenue plan, on cash control accounts of local budgets, are used for:

1) early repayment of the debt of a local executive body, including budget loans issued from a higher budget, in the amount of at least fifty percent of these budget balances;

2) financing of budget expenditure directions for:

gasification of settlements;

creation, reconstruction and repair of water supply facilities, sewage treatment, drainage systems, sewage, thermal and electrical networks;

construction, reconstruction, repair and maintenance of highways.

4. The remaining funds of the victims compensation Fund and the Special state fund at the beginning of the year are not subject to withdrawal (transfer) to the budget.

5. The budget balances at the beginning of the year may be used by adjusting the budget of the next financial year to:

1) servicing and repayment of the principal debt on loans received;

2) the return of unused (underused) amounts of targeted transfers allocated from the republican, regional or district (town of regional significance) budget in the past financial year, with the exception of funds allowed for additional use;

3) return to the National Fund of the Republic of Kazakhstan of unused (underused) funds raised from the National Fund of the Republic of Kazakhstan to the republican budget in the form of a targeted transfer;

4) financing of the unpaid part of the registered obligations of the past financial year with a duration of more than one financial year for budgetary development programs, current budget programs providing for the purchase and supply of assets and other goods, provision of services, and performance of work.

Within the framework of subparagraph 4) of this paragraph, it is allowed to finance the unpaid part of the registered obligations of the past financial year for budget programs and (or) subprograms funded by targeted transfers from the National Fund of the Republic of Kazakhstan.

6. The remaining budget funds at the beginning of the year, remaining after allocation for the purposes provided for in paragraph 5 of this Article, shall be used to repay the principal debt on loans received.

7. The balances of budget funds at the beginning of the year remaining after allocation for the purposes provided for in paragraphs 5 and 6 of this Article are free balances of budget funds and may be used to finance expenditures of the current financial year by clarifying the budget.

Chapter 24. BUDGET ACCOUNTING, BUDGET REPORTING AND BUDGET MONITORING

Article 117. General provisions on budget accounting and budget reporting

1. Budget accounting is an orderly system of collecting, registering and summarizing information in monetary terms on transactions from a unified treasury account and accounts of state institutions on a cash basis, regulated by the budget legislation of the Republic of Kazakhstan.

2. Budget accounting is maintained by authorized budget execution bodies, the state treasury and the offices of akims of towns of district significance, villages, settlements, rural districts.

3. The procedure for budget accounting is determined by the central authorized body for budget execution.

4. Budget accounting data is the basis for budget reporting.

5. Budget reporting should meet the following qualitative characteristics:

1) reliability, which means the authenticity of completed transactions and the absence of errors in their accounting;

2) completeness, which means reflecting all the required information provided for by the budget legislation of the Republic of Kazakhstan;

3) compliance, which means compliance with the provisions of this Code and other regulatory legal acts on reporting.

6. Budget receipts of goods (works, services) received are reflected in monetary terms in budget reports.

Article 118. Types of budget reporting

1. Budget reports are prepared by state institutions, administrators of budget programs, authorized budget execution bodies and offices of akims of towns of district significance, villages, settlements, rural districts.

2. Budget reporting includes the following types of reports, compiled by:

1) state institutions:

a report on the execution of the financing plan;

a report on the execution of plans for the receipt and expenditure of money from the sale of goods (works, services);

a report on the receipt and expenditure of money from philanthropic activities and (or) sponsorship activities, and (or) patronage activities, and (or) activities to support a small homeland;

2) administrators of budget programs:

a report on the implementation of the financing plan;

a report on the execution of targeted transfers allocated from the higher budget;

3) the authorized body for budget execution, the state treasury and the offices of akims of towns of district significance, villages, settlements, rural districts:

a report on the execution of the republican, relevant local budget, the budget of the region, district (town of regional significance), town of district significance, village, settlement, rural district, state and consolidated budgets;

cash flow report on the cash control account of the National Fund of the Republic of Kazakhstan;

a report on the execution of plans for receipts and expenditures of money from the sale of goods (works, services) for the state, republican and local budgets;

a report on the receipt and expenditure of money from philanthropic activities and (or) sponsorship activities, and (or) patronage activities, and (or) activities to support a small homeland in the state, republican and local budgets.

3. The central authorized body for budget execution shall establish additional forms of budget reporting within its competence.

4. Central and local government agencies and state institutions are required to be guided by regulatory legal acts on the preparation and presentation of budget reports.

5. The procedure for drawing up and submitting budget reports is determined by the central authorized body for budget execution.

Article 119. Budget monitoring

1. Budget monitoring is the regular and systematic collection, monitoring and analysis of budget performance indicators carried out in order to identify the causes of non-fulfillment of budget revenues, late acceptance of obligations, late payments under budget programs, making forecasts of budget revenues and expenditures, and analyzing the implementation of budget programs.

2. Budget monitoring is carried out by state revenue bodies, authorized bodies for non-tax revenues, authorized state bodies responsible for collecting and monitoring proceeds from the sale of fixed assets, transfers, repayment amounts of budget loans, from the sale of financial assets of the state, loans, by administrators of budget programs, central and local authorized bodies for budget execution, offices of akims of towns of district importance, villages, settlements, rural districts.

3. The head of the budget program ensures the implementation of budget monitoring, the analysis of its results and the adoption of measures to ensure the achievement of the final results provided for in the passports of budget programs.

4. Budget monitoring is carried out on the basis of budget reports from authorized budget execution bodies and information provided by state revenue bodies, authorized bodies for non-tax revenues, authorized state bodies responsible for collecting and monitoring proceeds from the sale of fixed assets, transfers, repayment amounts of budget loans, from the sale of financial assets of the state, loans, administrators of budget programs.

5. State revenue bodies, authorized bodies for non-tax revenues, and authorized state bodies responsible for collecting and monitoring proceeds from the sale of fixed assets, transfers, repayment amounts of budget loans, from the sale of state financial assets, and loans shall submit analytical reports on the execution of budget revenues to the central and local authorized budget execution bodies, formed on the basis of accounting data from the state treasury and state treasury bodies.

6. Administrators of republican and local budget programs shall submit to the central and local authorized budget execution bodies the reports on the results of monitoring the implementation of budget programs and the use by business entities of budget funds received as part of state support.

7. The results of budget monitoring are submitted to the relevant budget commission for consideration.

8. The central authorized body for budget planning, based on the results of budget monitoring conducted by the central authorized body for budget execution jointly with the administrators of republican budget programs, forms a decision of the Government of the Republic of Kazakhstan on the redistribution of the amount generated by budget development programs based on the results of public procurement carried out in accordance with the legislation of the Republic of Kazakhstan on public procurement, in accordance with the procedure established by the Government of the Republic of Kazakhstan. determined by the central authorized body for budget execution.

9. Based on the results of budget monitoring, the central and local authorized budget execution bodies send quarterly and year-end reports to the Government of the Republic of Kazakhstan, external state audit and financial control bodies to carry out an ongoing assessment of the execution of the republican or local budget in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control, local executive bodies and the central authorized body for state planning - an analytical report on the execution of the republican and local budgets, as well as budget program administrators - monthly information on failed commitments under budget programs in accordance with the commitment financing plan and late completion of the payment financing plan.

Based on the results of budget monitoring, the central or local authorized budget execution body sends to the relevant local executive body the information on the budget balances that have developed following the results of the reporting quarter due to the excess of tax and non-tax receipts, repayment amounts of budget loans over the planned values specified in the consolidated revenue plan, for sending these budget balances by local executive bodies to finance expenses in accordance with paragraph 3 of Article 116 of this Code.

10. The results of the analytical report on the execution of the relevant budget are taken into account when developing or clarifying the relevant budget.

11. The procedure for budget monitoring is determined by the central authorized body for budget execution.

Article 120. Presentation of the budget execution report

1. The report on the execution of the republican and local budgets reflects the approved, clarified, adjusted republican and local budgets, accepted, unpaid obligations, fulfillment of budget receipts and (or) paid obligations under budget programs of the relevant budget as of the first day of the month following the reporting one.

2. The central authorized body for budget execution submits monthly reports on the execution of the state, consolidated, republican and local budgets to the Government of the Republic of Kazakhstan, the central authorized body for state planning and the authorized body for internal state audit, quarterly – to the Administration of the President of the Republic of Kazakhstan, the report on the execution of the republican budget – to the Supreme Audit Chamber of the Republic of Kazakhstan.

3. The relevant local authorized bodies of the region, the city of republican significance, the capital for budget execution shall submit a monthly report on the execution of the regional budget, the budgets of the city of republican significance, the capital to the akimat, the audit commission of the region, the city of republican significance, the capital, the local authorized bodies of the region, the city of republican significance, the capital for state planning, the authorized body for internal state audit.

The local authorized bodies of the region, the city of republican significance, and the capital for budget execution shall submit monthly and year-end reports provided for in Article 118 of this Code to the central authorized body for budget execution and the central authorized body for regional policy.

4. The local authorized body of the district (town of regional significance) for budget execution shall submit a monthly report on the budget execution of the district (town of regional significance), as well as other reports provided for by this Code, to the akimat, the central authorized body for regional policy, the audit commission of the region, the local authorized body of the district (town of regional significance) for state planning, the local authorized body of the region for budget execution and the authorized body for internal state audit.

5. The office of the akim of a town of district significance, village, settlement, rural district shall submit a monthly report on the budget execution of a town of district significance, village, settlement, rural district, as well as other reports provided for by this Code, to the central authorized body for regional policy, the local authorized body of the district (town of regional significance) for budget execution.

Chapter 25. ANNUAL BUDGET EXECUTION REPORT

Article 121. General provisions on the annual report

1. The Government of the Republic of Kazakhstan and the local executive body shall prepare an annual report on the execution of the republican or relevant local budget for the reporting financial year.

2. For the preparation of the annual budget execution report for the reporting financial year, the budget statements established by paragraph 2 of Article 118 of this Code and the following types of reports are used, compiled by:

authorized bodies and administrators of budget programs:

a report on the implementation of the development plan of a state body or region, a city of republican significance, the capital;

consolidated report on the implementation of the state bodies’ development plans;

consolidated report on the implementation of development plans for regions, cities of republican significance, and the capital;

reserve utilization report (by type of reserves);

report on the implementation of budget programs;

report on the implementation of projects financed by government external loans, with an assessment of the achieved socio-economic effect;

report on income and use of the National Fund of the Republic of Kazakhstan;

report on government commitments made on public-private partnership projects;

report on the implementation of measures under agreements, memoranda, contracts, contracts with subsurface users concluded in accordance with the legislation of the Republic of Kazakhstan on subsurface resources and subsurface use, indicating the amounts;

report on the implementation of the budget of public participation;

report on the implementation of the agreement on the joint resolution of local issues in the agglomeration;

subjects of the quasi-public sector and other recipients of budgetary funds:

reports on long-term development strategies of autonomous educational organizations;

report on spending money received from the budget;

reports on the fulfillment of government assignments;

report on the use of transfers to legal entities;

reports on receipts and expenditures of extra-budgetary funds;

reports on the implementation of development plans or action plans of quasi-public sector entities to which budget funds were allocated in the reporting financial year.

Quasi-public sector entities and other recipients of budget funds submit reports to the relevant administrators of budget programs.

Administrators of budget programs submit summary reports to the central or local authorized body for budget execution.

3. The report on the implementation of the development plan of a state body, the report on the implementation of the development plan of a region, a city of republican significance, the capital, and the report on the implementation of the development plan or action plan of a quasi-public sector entity shall be drawn up in accordance with the state planning System of the Republic of Kazakhstan in the form and in the manner determined by the central authorized body for state planning.

The report on the use of the reserve (by type of reserve) is formed in accordance with Article 21 of this Code.

4. The annual report on the execution of the republican budget includes:

1) analytical report on the implementation of the articles of the law on the republican budget for the fiscal year under review;

2) the report on the execution of the republican budget for the relevant financial year, which is the data on the execution of indicators of the republican budget, according to the annexes to the law on the republican budget;

3) an analytical report on the execution of the republican budget on receipts and expenditures, compiled on the basis of the results of monitoring, evaluation of results conducted in accordance with Articles 45 and 46 of this Code, and reporting specified in paragraph 2 of this Article.

The analytical report on the receipts of the republican budget is formed by the central authorized body for budget execution on the basis of information provided by the state revenue authorities, and contains information on (about):

the amount of tax arrears in the context of taxes;

the amount of overpayment in terms of taxes;

refund of the value added tax.

The analytical report on expenditures of the republican budget contains information on (about):

the implementation of goals and the achievement of target indicators of the development plan of the state body in conjunction with budgetary funds and indicators of final results provided for in the passports of budget programs;

the implementation of budget programs and the achievement of the final results provided for in the passports of budget programs;

implementation of state investment projects;

the use of the funds of the reserve for the initiatives of the President of the Republic of Kazakhstan and the reserve of the Government of the Republic of Kazakhstan;

the reasons and amounts of clarifications and adjustments to the republican budget carried out during the reporting financial year, indicating the reasons for changes in the initially approved budget indicators, initially planned final results and target indicators;

the use of budgetary funds allocated to the Supreme Audit Chamber of the Republic of Kazakhstan in the reporting financial year, including on achieving the goals and implementing the principles of state audit established by the Law of the Republic of Kazakhstan "On State Audit and Financial Control";

use of budgetary funds allocated to the Supreme Court of the Republic of Kazakhstan in the reporting financial year;

implementation of the recommendations of the Supreme Audit Chamber of the Republic of Kazakhstan based on the results of the preliminary assessment of the draft republican budget for the fiscal year under review; implementation of the recommendations of the Supreme Audit Chamber of the Republic of Kazakhstan, given to the report of the Government of the Republic of Kazakhstan on the execution of the republican budget for the previous fiscal year;

income and expenses of extra-budgetary funds. For administrators of republican budget programs who do not develop development plans for government agencies, analytical information is reflected in budget programs with target indicators of documents of the state planning System of the Republic of Kazakhstan, indicators of final results and (or) results of activities;

4) analytical report on consolidated budget receipts.

The analytical report on consolidated budget receipts is prepared by the central authorized body for budget execution and contains:

analysis of the impact of economic sectors on the total amount of budget revenues and analysis of the completeness and timeliness of taxes and payments to the budget;

information on tax revenues for enterprises in the oil and non-oil sectors of the economy in accordance with the consolidated budget structure;

information on tax revenues from quasi-public sector entities according to the list of quasi-public sector entities provided by the authorized body for state property, in accordance with the consolidated budget structure;

information on tax revenues by business entities according to the register of business entities, formed in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship and submitted by the authorized body for entrepreneurship, in accordance with the structure of the consolidated budget;

5) summary reports of quasi-public sector entities and other recipients of budgetary funds;

6) annual consolidated financial statements on the execution of the republican budget;

7) reports of administrators of budget programs on the results of monitoring the performance of the functions of central executive bodies transferred to a competitive environment, conducted in accordance with paragraph 2 of Article 55 of this Code, and decisions and measures taken;

8) reports of quasi-public sector entities on the use of net income funds remaining after payment of dividends (part of net income) to the republican budget;

9) results of the evaluation of the results;

10) the National report on the management of public assets and the quasi-public sector;

11) an explanatory note.

The explanatory note includes analytical information about:

the economic situation, including an analysis of the impact of value-added industries on economic development and an analysis of the impact of economic sectors on total budget revenues;

implementation of the main directions of fiscal policy in the country;

the current status of public sector obligations, including data on the volume of repayments and servicing of the principal debt, amounts of remuneration, commissions and other payments in accordance with the terms of the loan in the context of each project implemented at the expense of government external loans.

5. The annual report on the execution of the local budget includes:

1) an analytical report on the implementation of the paragraphs of the maslikhat's decision on the local budget for the relevant financial year, the maslikhat's decision on the volume of transfers of a general nature;

2) a report on the execution of the regional budget, the budget of a city of republican significance, the capital, the district (town of regional significance) budget, the budget of a town of district significance, village, settlement, rural district for the relevant financial year, representing data on the execution of local budget indicators in accordance with the annexes to the relevant decision of the maslikhat on the local budget and the decision of the maslikhat on the volume of transfers of a general nature;

3) an analytical report on the execution of the local budget on receipts and expenditures, compiled on the basis of the results of monitoring, evaluation of the results conducted in accordance with Articles 45 and 46 of this Code and the reporting specified in paragraph 2 of this Article.

The analytical report on the receipts of the local budget is formed by the local authorized body for budget execution on the basis of the reporting provided for in paragraph 7 of Article 52 of this Code, and contains:

analysis of the impact of economic sectors on total budget revenues and analysis of the completeness of tax and non-tax revenue collection;

information on tax revenues for enterprises in the oil and non-oil sectors of the economy;

information on tax revenues from quasi-public sector entities according to the list of quasi-public sector entities provided by the authorized body for state property, in accordance with the consolidated budget structure;

information on tax revenues by business entities according to the register of business entities, formed in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship and submitted by the authorized body for entrepreneurship, in accordance with the structure of the consolidated budget;

information on the amount of tax arrears in the context of taxes;

information about the amount of overpayment in the context of taxes.

The analytical report on the implementation of local budget programs contains information on:

achieving the goals and target indicators of the development plan of the region, the city of republican significance, the capital in conjunction with budget funds and indicators of final results;

using the funds of the reserve of the local executive body;

the implementation of budget programs and the achievement of the final results provided for in the passports of budget programs;

implementation of the agreement on joint resolution of local issues in the territory of the agglomeration;

implementation of the budget of public participation;

the reasons and amounts of clarifications and adjustments to the local budget carried out during the reporting financial year, indicating the reasons for changes in the initially approved budget indicators, initially planned final results and target indicators;

Footnote. Paragraph 8 of part three of subparagraph 3) of paragraph 5 of Article 121 shall enter into force on 01.01.2028 in accordance with subparagraph 3) of paragraph 1 of Article 172 of this Code.

implementation of the recommendations of the audit commission of the region, the city of republican significance, the capital based on the results of a preliminary assessment of the draft regional budget, the budget of the city of republican significance, the capital for the reporting financial year;

implementation of the recommendations of the audit commission of the region, the city of republican significance, the capital, data to the report of the regional akimat, the akimat of the city of republican significance, the capital on the execution of the local budget for the previous fiscal year;

the use of special receipts indicating activities, projects and expenditure amounts;

activities indicating the amount of expenses in accordance with the memoranda concluded between the regional akimat, the akimat of the city of republican significance, the capital and subsurface users in the framework of fulfilling obligations for allocations by subsurface users for the socio-economic development of the region and the development of its infrastructure in accordance with subsurface use contracts, including the work carried out by the subsurface user and the services provided;

compliance with the income distribution standard;

implementation of state investment projects;

4) annual consolidated financial statements on the execution of the local budget;

5) reports of administrators of budget programs on the results of monitoring the performance of the functions of local executive bodies transferred to a competitive environment, conducted in accordance with paragraph 2 of Article 55 of this Code, and decisions and measures taken;

6) reports of quasi-public sector entities on the use of net income remaining after payment of dividends (part of net income) to the local budget;

7) an explanatory note.

The explanatory note contains analytical information on the economic situation and the implementation of the main directions of fiscal policy adopted in the forecast of socio-economic development for the relevant period.

Article 122. Submission of the annual report on the execution of the republican budget

1. The central authorized body for budget execution shall, no later than April 1 of the year following the reporting year, prepare and submit an annual report on the execution of the republican budget for the reporting financial year to:

the Government of the Republic of Kazakhstan;

central authorized body for state planning;

bodies of state audit and financial control.

2. The annual report on the execution of the republican budget for the reporting financial year is submitted by the Government of the Republic of Kazakhstan annually no later than April 20 of the current year to:

the Parliament of the Republic of Kazakhstan; the Supreme Audit Chamber of the Republic of Kazakhstan to carry out a subsequent assessment during the state audit of the implementation of the law on the republican budget for the reporting financial year in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

3. The central authorized body for budget execution ensures coordination of the work of administrators of budget programs when considering the annual report on the execution of the republican budget for the fiscal year under review in the Parliament of the Republic of Kazakhstan.

4. The Supreme Audit Chamber of the Republic of Kazakhstan submits, for discussion and approval to the Parliament of the Republic of Kazakhstan and for information to the Government of the Republic of Kazakhstan no later than May 15 of this year, a report on the execution of the republican budget for the fiscal year under review, which in its content is a conclusion to the relevant report of the Government of the Republic of Kazakhstan.

5. The procedure for drawing up and submitting the annual report on the execution of the republican budget is determined by the Government of the Republic of Kazakhstan.

Article 123. Discussion and approval of the annual report on the execution of the republican budget in the Parliament of the Republic of Kazakhstan

1. The Parliament of the Republic of Kazakhstan discusses the annual report of the Government of the Republic of Kazakhstan on the execution of the republican budget for the fiscal year under review after receiving the report of the Supreme Audit Chamber of the Republic of Kazakhstan in a separate session of the Chambers through sequential consideration first in the Mazhilis, then in the Senate of the Parliament of the Republic of Kazakhstan.

2. When discussing the annual report on the execution of the republican budget, the Parliament of the Republic of Kazakhstan hears:

report of persons authorized by the Government of the Republic of Kazakhstan on the implementation of the main directions of socio-economic development of Kazakhstan, the state of public finances, including the management of state assets and the quasi-public sector, the execution of the republican budget;

report of the Chairman of the Supreme Audit Chamber of the Republic of Kazakhstan on the execution of the republican budget;

co-reports of persons authorized by the Chambers of the Parliament of the Republic of Kazakhstan with conclusions on the report on the execution of the republican budget.

When discussing the annual report on the execution of the republican budget, the Parliament of the Republic of Kazakhstan, the relevant standing Committees of the Chambers of the Parliament of the Republic of Kazakhstan hear the heads of market entities performing the functions of central executive bodies transferred to them in accordance with the legislation of the Republic of Kazakhstan on administrative procedures for the effectiveness of the transferred functions and (or) the heads of the relevant administrators of budget programs on the results of monitoring implementation of the functions of the central executive bodies, transferred to the competitive environment, conducted in accordance with paragraph 2 of Article 55 of this Code, and decisions and measures taken.

3. When discussing the annual report on the execution of the republican budget, the Standing Committees of the Chambers of the Parliament of the Republic of Kazakhstan shall hear:

report of the person authorized by the Supreme Audit Chamber of the Republic of Kazakhstan on the use of budgetary funds allocated in the reporting financial year for the implementation of the functions, powers and competencies of the Supreme Audit Chamber of the Republic of Kazakhstan, including on achieving the goals and implementing the principles of state audit established by the Law of the Republic of Kazakhstan "On State Audit and Financial Control";

report of the head of the authorized state body in the field of judicial administration on the use of budgetary funds allocated in the reporting financial year for the implementation of functions, powers;

reports of the heads of administrators of republican budget programs on achieving the final results provided for in the passports of budget programs, and akims of regions, cities of republican significance, and the capital on targeted transfers and budget loans received from the republican budget, on the implementation of recommendations of the Supreme Audit Chamber of the Republic of Kazakhstan, based on the results of expert and analytical activities conducted in accordance with Article 47 of this Code;

reports of the heads of quasi-public sector entities, who have budgetary funds provided for in the law on the republican budget for the relevant fiscal year, on the implementation of their development plans or action plans;

reports by heads of organizations on the use of transfers to legal entities in the reporting financial year for the implementation of functions and powers, including on achieving target indicators of development plans or action plans of quasi-public sector entities, as well as on long-term development strategies for autonomous educational organizations within the framework of funds allocated from the national budget.

4. After discussion in the Mazhilis and the Senate of the Parliament of the Republic of Kazakhstan, the annual reports of the Government of the Republic of Kazakhstan and the Supreme Audit Chamber of the Republic of Kazakhstan on the execution of the republican budget for the fiscal year under review are approved at a joint meeting of the Chambers of the Parliament of the Republic of Kazakhstan.

Article 124. Submission of the annual report on the execution of the regional budget, the budget of the city of republican significance, the capital

1. The local authorized body of the region, the city of republican significance, the capital for budget execution, no later than April 1 of the year following the reporting year, submits an annual report on the execution of the regional budget, the budget of the city of republican significance, the capital for the reporting financial year to the akimat, the local authorized body of the region, the city of republican significance, the capital for state planning and bodies of state audit and financial control.

2. The regional akimat, the akimat of the city of republican significance, the capital shall discuss the annual report on the execution of the regional budget, the budget of the city of republican significance, the capital at a meeting of the public council established in accordance with the Law of the Republic of Kazakhstan "On Public Councils".

3. The regional akimat, the akimat of the city of republican significance, and the capital annually submit an annual report on the execution of the regional budget, the budget of the city of republican significance, and the capital for the reporting financial year with appendices to the audit commission of the region, the city of republican significance, and the capital no later than April 20 of this year for subsequent assessment during the state audit of the maslikhat's decision on the local budget for the reporting financial year in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control, to the regional maslikhat, the maslikhat of the city of republican significance, the capital – no later than May 1 of the current year.

Article 125. Consideration and approval of the annual report on the execution of the regional budget, the budget of the city of republican significance, the capital

1. The maslikhat shall consider the annual report of the regional akimat, the akimat of the city of republican significance, the capital on the execution of the regional budget, the budget of the city of republican significance, the capital for the reporting financial year in the standing commissions of the maslikhat within a month after receiving the report of the audit commission of the region, the city of republican significance, the capital on the execution of the regional budget, the budgets of the city of republican significance, the capital.

2. When considering the annual report, the maslikhat shall hear:

the report of the akim or the person replacing him on the execution of the regional budget, the budget of the city of republican significance, the capital and the implementation of the main directions of fiscal policy of the region adopted in the forecast of socio-economic development for the relevant period, on the implementation of the recommendations of the audit commission, data on the results of expert and analytical activities of state audit and financial control bodies, conducted in accordance with Article 44 of this Code;

report of the chairman of the audit commission of the region, the city of republican significance, the capital on the execution of the regional budget, the budgets of the city of republican significance, the capital and the use of budget funds allocated in the reporting financial year for the implementation of the functions, powers and competencies of the audit commission of the region, the city of republican significance, the capital, including on achieving the goals and principles of state audit established by the Law of the Republic of Kazakhstan "On State Audit and Financial Control";

the report of the akim or the person replacing him on the implementation of the development plan of the region, the city of republican significance, the capital;

reports of the first heads of administrators of budget programs on the achievement of goals and target indicators of the development plan of the region, the city of republican significance, the capital, the implementation of budget programs;

the report of the person(s) authorized by the maslikhat with the conclusion on the report on the execution of the regional budget, the budget of the city of republican significance, the capital.

When discussing the annual report on the execution of the regional budget, the budget of the city of republican significance, and the capital, the standing commissions of the maslikhat, at the recommendations of deputies, hear the heads of market entities performing the functions of local executive bodies transferred to them in accordance with the legislation of the Republic of Kazakhstan on administrative procedures for the effectiveness of the transferred functions and (or) the heads of the relevant administrators of budget programs on the results of monitoring the implementation of the functions of local executive bodies, transferred to the competitive environment, conducted in accordance with paragraph 2 of Article 55 of this Code, and decisions and measures taken.

3. After consideration by the standing commissions of the maslikhat, the annual report on the execution of the regional budget, the budget of the city of republican significance, and the capital is approved at the maslikhat session.

Article 126. Submission of the annual report on the execution of the district (town of regional significance) budget

1. The local authorized body of a district (town of regional significance) for budget execution shall, no later than March 1 of the year following the reporting year, submit an annual report on the execution of the district (town of regional significance) budget for the reporting financial year with appendices to the akimat, the local authorized body of the district (town of regional significance) for state planning and state audit and financial control.

2. The district (town of regional significance) akimat shall discuss the annual report on the execution of the district (town of regional significance) budget at a meeting of the public council established in accordance with the Law of the Republic of Kazakhstan "On Public Councils".

3. The district (town of regional significance) akimat annually submits an annual report on the execution of the district (town of regional significance) budget for the reporting financial year with appendices to the audit commission of the region, city of republican significance, capital, which includes a representative of the relevant district (town of regional significance), no later than March 20 of the current year, in district (town of regional significance) maslikhat – no later than April 1 of the current year.

Article 127. Submission of an annual report on the execution of budgets of a town of district significance, village, settlement, rural district

1. The office of the akim of a town of district significance, village, settlement, rural district, no later than February 20 of the year following the reporting year, submits an annual report on the budget performance of a town of district significance, village, settlement, rural district for the reporting financial year with appendices to the meeting of the local community, to the local authorized bodies of the district (town of regional significance) on state planning and budget execution.

2. The office of the akim of a town of district significance, village, settlement, rural district shall discuss the annual budget performance report of a town of district significance, village, settlement, rural district at a meeting of the local community.

3. The office of the akim of the town of district significance, village, settlement, rural district annually, after coordination with the meeting of the local community, submits an annual report on the budget performance of the town of district significance, village, settlement, rural district for the reporting financial year with appendices to the audit commission of the region no later than March 10 of the current year, to the district (town of regional significance) maslikhat – no later than March 20 of the current year.

Article 128. Consideration and approval of the annual report on the execution of the district (town of regional significance) budget, budgets of the town of district significance, village, settlement, rural district

1. The district (town of regional significance) maslikhat considers the annual report of the district (town of regional significance) akimat, akim of the town of district significance, village, settlement, rural district on the execution of the district (town of regional significance) budget, the budget of the town of district significance, village, settlement, rural district for the reporting financial year in the standing commissions of the maslikhat within a month after receiving the report of the audit commission of the region on the budget execution of a town of regional significance, village, settlement, rural district.

2. When considering the annual report, the maslikhat shall hear:

report of the akim or a person replacing him on the execution of the district (town of regional significance) budget, the implementation of the recommendations of the audit commission, data on the results of expert and analytical activities of state audit and financial control bodies conducted in accordance with Article 44 of this Code;

report of the chairman or a member of the audit commission of the region authorized by the chairman on the execution of the district (town of regional significance) budget;

reports of the first heads of administrators of budget programs on achievement of target indicators of the regional development plan, implementation of budget programs;

report of the person(s) authorized by the maslikhat with the conclusion on the report on the execution of the district (town of regional significance) budget;

report of the akim of a town of district significance, village, settlement, rural district on the budget execution of a town of district significance, village, settlement, rural district. When discussing the annual report on the execution of the district (town of regional significance) budget, budgets of the town of district significance, village, settlement, rural district, the standing commissions of the maslikhat hear the heads of market entities performing the functions of local executive bodies transferred to them in accordance with the legislation of the Republic of Kazakhstan on administrative procedures, on the effectiveness of the transferred functions, and (or) the heads of the relevant administrators of budget programs on the results of monitoring the implementation of the functions of local executive bodies transferred to a competitive environment, conducted in accordance with paragraph 2 of Article 55 of this Code, and the decisions and measures taken.

3. After consideration by the standing commissions of the maslikhat, the annual report on the execution of the district (town of regional significance) budget, budgets of the town of district significance, village, settlement, rural district is approved at the maslikhat session.

SECTION 6. ACCOUNTING AND FINANCIAL REPORTING SYSTEM OF STATE INSTITUTIONS, WITH THE EXCEPTION OF THE NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN, ITS DEPARTMENTS AND THE AUTHORIZED BODY FOR REGULATION, CONTROL AND SUPERVISION OF THE FINANCIAL MARKET AND FINANCIAL ORGANIZATIONS Chapter 26. ACCOUNTING AND FINANCIAL REPORTING SYSTEM

Article 129. Purpose, principles and main qualitative characteristics of accounting and financial reporting

1. The purpose of accounting and financial reporting is to provide stakeholders with complete and reliable information about the financial situation of state institutions.

2. The principles of accounting and financial reporting are accrual and business continuity.

The accrual principle is ensured by the recognition of the results of transactions upon their completion, regardless of the time of payment.

The principle of business continuity means that a state institution intends to operate in the foreseeable future, and there will be no need to liquidate or significantly reduce the scale of its activities. If such an intention or necessity exists, the financial statements are prepared according to special rules.

3. The main qualitative characteristics of financial statements are clarity, relevance, fair presentation, comparability, timeliness and verifiability.

Article 130. Accounting system

1. Accounting is an orderly system of collecting, registering and summarizing information on the operations of state institutions, regulated by the budget legislation of the Republic of Kazakhstan and accounting policy.

2. The accounting policy includes the principles, bases, regulations, rules and practices applied by state institutions in the preparation and presentation of financial statements, which are uniform for all state institutions.

3. Transactions and events in accounting are reflected on the basis of the accounting chart of state institutions.

A unified chart of accounts is formed on the basis of the accounting chart of state institutions and the unified budget classification.

4. The accounting policy, chart of accounts, accounting procedures in state institutions, inventory management in state institutions, and forms of accounting documentation for state institutions shall be established by the central authorized body for budget execution.

5. Administrators of budget programs, in coordination with the central authorized body for budget execution, may, if necessary, issue instructions on the procedure for applying general accounting regulations in state institutions of their system, taking into account the specifics of their activities and compliance with the established accounting procedure in state institutions.

6. For the purposes of reliable accounting and financial reporting, officials authorized to maintain accounting records and prepare financial statements are subject to mandatory certification:

1) administrators of republican budget programs and authorized bodies for the execution of the republican budget, the budget of the region, the city of republican significance, the capital;

Footnote. Subparagraph 2) of paragraph 6 of Article 130 shall enter into force on 01.01.2027 in accordance with subparagraph 2) of paragraph 1 of Article 172 of this Code.

2) administrators of local budget programs and the authorized body for the execution of the district (town of regional significance) budget.

7. The procedure for certification of officials of administrators of budget programs and authorized bodies for the execution of the republican budget, the regional budget, the city of republican significance, the capital, the district (town of regional significance) budget, authorized to maintain accounting records and prepare financial statements, is determined by the central authorized body for budget execution.

Article 131. Financial statements of state institutions

1. Financial statements are information about the financial position and changes in the financial position of a state institution.

2. The financial statements of a state institution include:

1) balance sheet;

2) financial performance report;

3) statement of changes in net assets (capital);

4) a report on the movement of money in the accounts of a state institution by sources of financing;

5) an explanatory note.

3. To monitor the debt status of state institutions based on accounting data, financial statements include financial statements on the debt status, which consists of the following types of reports:

accounts receivable report;

accounts payable report;

a report on accounts payable for long-term obligations.

4. The financial statements of the state institution are confirmed by primary documents.

5. The state institution maintains unified accounting records of all transactions.

6. The offices of akims of towns of district significance, villages, settlements, rural districts shall prepare financial statements on the execution of budgets of towns of district significance, villages, settlements, rural districts, 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 the movement of money, an explanatory note.

7. The forms, frequency, and procedure for the preparation and presentation of financial statements shall be established by the central authorized body for budget execution.

Article 132. Presentation of financial statements

1. State institutions submit financial statements to the administrator of budget programs.

2. The offices of akims of towns of district significance, villages, settlements, and rural districts shall submit financial statements on the execution of budgets of towns of district significance, villages, settlements, and rural districts to the local authorized bodies of the district (town of regional significance) for budget execution.

3. Administrators of republican budget programs submit financial statements to the state treasury.

4. Administrators of local budget programs shall submit financial statements to the relevant authorized body for budget execution.

5. Financial statements are presented in the national currency of the Republic of Kazakhstan.

6. The central authorized body for budget execution has the right to determine the deadlines for the submission of interim financial statements and to establish a different frequency, but at least once a year.

7. The accounting period for the annual financial statements is the calendar year from January 1 to December 31 inclusive.

The first accounting year for a newly created state institution begins from the moment of its state registration until December 31 of the same year, inclusive.

Chapter 27. CONSOLIDATED FINANCIAL STATEMENTS

Article 133. General provisions on consolidated financial statements

1. Administrators of budget programs and local authorized bodies for budget execution shall be required to prepare annual consolidated financial statements in the manner established by the central authorized body for budget execution.

Footnote. Paragraph 2 of Article 133 shall come into effect on 01.01.2027 in accordance with subparagraph 2) of paragraph 1 of Article 172 of this Code.

2. Administrators of budget programs shall prepare annual consolidated financial statements with data from the financial statements of subordinate entities of the quasi-public sector in the manner established by the central authorized body for budget execution.

3. Administrators of local budget programs shall submit consolidated financial statements to the relevant authorized body for budget execution.

Administrators of republican budget programs and local authorized bodies for budget execution shall submit consolidated financial statements to the State Treasury.

4. The State Treasury shall prepare consolidated financial statements for local budgets and consolidated financial statements for the state budget, which are not subject to approval.

5. Consolidated financial statements shall be published in accordance with Article 40 of this Code.

Article 134. Annual consolidated financial statements on the execution of the Republican and local budgets

1. The State Treasury shall prepare annual consolidated financial statements on the execution of the republican budget, consisting of a balance sheet for the relevant financial year, a report on the results of financial activities, a report on changes in net assets (capital), a statement of cash flows, and an explanatory note.

2. Local authorized bodies for budget execution shall prepare annual consolidated financial statements on the execution of the budget of the region, city of republican significance, capital, consisting of consolidated financial statements on the execution of the regional budget, budget of the city of republican significance, capital, on the execution of the district (city of regional significance) budget, and submit them to the State Treasury.

3. Local authorized bodies for the execution of the budget of the region, city of republican significance, the capital shall prepare annual consolidated financial statements on the execution of the regional budget, budgets of the city of republican significance, the capital, consisting of a balance sheet for the relevant financial year, a report on the results of financial activities, a report on changes in net assets (capital), a report on cash flows, and an explanatory note.

4. Local authorized bodies for the execution of the district (city of regional significance) budget shall prepare annual consolidated financial statements on the execution of the district (city of regional significance) budget, consisting of a balance sheet for the relevant financial year, a report on the results of financial activities, a report on changes in net assets (capital), a cash flow statement, and an explanatory note.

Consolidated financial statements on the execution of the district (city of regional significance) budget shall include financial statements on the execution of budgets of cities of district significance, villages, settlements, and rural districts.

5. Annual consolidated financial statements on the execution of the Republican and local budgets shall be subject to publication in accordance with Article 40 of this Code.

Footnote. Article 135 shall come into effect on 01.01.2026 in accordance with subparagraph 1) of paragraph 1 of Article 172 of this Code.

Article 135. Report on statistics of public finances of the Republic of Kazakhstan

A report on public finance statistics is a document containing information on the state of public finances for use in the budgetary process to make administrative and management decisions and for analytical purposes, including international comparisons.

The report on public finance statistics shall be compiled in terms of the public administration sector, the state sector and relevant subsectors, which shall be determined based on classifiers developed in accordance with the legislation of the Republic of Kazakhstan in the field of state statistics and based on generally accepted international standards.

The report on public finance statistics shall be prepared by the central authorized body for budget execution based on:

1) reports on the execution of the consolidated, republican and local budgets, formed in accordance with Articles 120 and 121 of this Code;

2) annual consolidated financial statements on the execution of the republican and local budgets, formed in accordance with Articles 133 and 134 of this Code;

3) an annual report on the formation and use of the National Fund of the Republic of Kazakhstan, formed in accordance with Article 64 of this Code;

4) reports on the implementation of development plans and action plans of quasi-public sector entities, as well as additional information and other data specified in the register of state property in accordance with the legislation of the Republic of Kazakhstan on state property and in the financial reporting depository in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting.

The procedure for drawing up a report on public finance statistics, the interaction between authorized government bodies and the provision of information shall be determined and approved by the central authorized body for budget execution.

The report on public finance statistics shall be prepared based on the results of the financial year and shall also be subject to publication in accordance with Article 40 of this Code.

SECTION 7. BORROWING AND PUBLIC SECTOR DEBT MANAGEMENT, PUBLIC INVESTMENT PROJECTS, BUDGET LENDING AND GRANTS Chapter 28. BORROWING AND PUBLIC SECTOR DEBT MANAGEMENT

Article 136. General provisions on the public sector debt management and borrowing

1. Public sector debt management shall include a set of measures to form consolidated information for analytical purposes in the management of public finances to limit the growth of the debt burden on the budget, prevent defaults, reduce currency risks, and improve the efficiency and discipline of using external and internal borrowing, external borrowing by quasi-public sector entities, and the efficiency of managing obligations under public-private partnership projects.

2. Borrowing is a process that includes procedures for making a decision on the need to attract borrowed funds, determining the procedure and conditions for attracting, using, repaying and servicing the loan, procedures for negotiations, securing and guaranteeing the fulfillment of obligations, drawing up and signing relevant documents on the loan, ratifying the loan agreement (in cases where such ratification is provided for by legislative acts of the Republic of Kazakhstan), receiving, using loan funds, including procedures for accounting, monitoring and analyzing the fulfillment of obligations by the parties.

3. According to the form of borrowing, loans shall be divided into:

1) conclusion of loan agreements;

2) issue of securities.

A loan agreement is an agreement by which a borrower receives loan funds and is obligated to the lender to repay them and pay interest and other payments related to the loan.

Under a loan agreement, the lender is the person who has provided a government or non-government loan, and the borrower is the person who has received the government or non-government loan.

The placement of government securities shall be carried out through the alienation of government securities of the Government of the Republic of Kazakhstan, the National Bank of the Republic of Kazakhstan and local executive bodies to the first owners through the conclusion of civil law transactions.

A government-issued security is an issued security that certifies the rights of its holder concerning a loan in which the borrower is the Government of the Republic of Kazakhstan, the National Bank of the Republic of Kazakhstan and local executive bodies or certifies the rights of its holder to receive income from the use of assets based on a lease agreement.

4. The principal amount of the loan is the amount of the loan received and not returned to the lender subject to repayment, excluding the amounts of interest and forfeit (fine, penalty) accrued on it.

Loan servicing is the activity of the central or local authorized body for budget execution or bank in recording the use of loan funds in the borrower's accounts and the borrower making payments of remuneration, commissions and other payments in accordance with the terms of the loan.

Repayment of debt is the return by the borrower of the received loan amount in the manner established by the loan agreement, and the fulfillment of other obligations arising from the loan agreement.

Debt servicing is the total payment over a specified period of interest, fees, penalties and other payments arising from the terms of the borrowing.

Savings on loans are unused funds from projects financed by a government or government-guaranteed loan, formed as a result of the exchange rate difference or as a result of competitive procedures for the purchase of goods, works and services.

Cancellation of loan funds is the cancellation by the borrower of all or part of the unused loan funds for projects financed by a government or government-guaranteed loan in accordance with the terms of the loan agreement.

Loan restructuring is a change, by agreement of the parties, in the terms, financial and other conditions of their fulfillment of obligations under the loan agreement or on issued bonds.

Debt monitoring is the activity of the state, represented by its authorized bodies, to record, analyze and control the process of formation, change, servicing and repayment of debt.

5. Unilateral refusal to fulfill obligations under a loan agreement shall be prohibited.

Acts of state bodies and their officials adopted in violation of the legislation of the Republic of Kazakhstan and worsening the conditions for attracting, using or repaying state and state-guaranteed loans shall have no legal force.

Disputes and disagreements arising in connection with loan agreements, government securities, government guarantees, sureties or related activities, including the management of government debt or government-guaranteed debt, shall be resolved, where possible, through negotiations or in accordance with previously agreed dispute resolution procedures established in loan agreements, rules for the issue of government securities.

All other disputes not provided for in part three of this paragraph, including disputes between a foreign lender and citizens and legal entities of the Republic of Kazakhstan, shall be resolved by the courts of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan unless otherwise provided by agreement of the parties.

6. Borrowing by the Government of the Republic of Kazakhstan, local executive bodies, as well as the offices of akims of cities of district significance, villages, settlements, rural districts and the National Bank of the Republic of Kazakhstan are state borrowing.

Government loans concerning the borrower shall be divided into:

1) loans from the Government of the Republic of Kazakhstan;

2) loans from the National Bank of the Republic of Kazakhstan;

3) loans from local executive bodies and the offices of akims of cities of regional significance, villages, settlements, and rural districts.

State borrowing and state-guaranteed borrowing shall be carried out in accordance with the budget legislation of the Republic of Kazakhstan.

Borrowing by the National Bank of the Republic of Kazakhstan shall be carried out in accordance with the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".

7. Borrowing by residents of the Republic of Kazakhstan, except for the Government of the Republic of Kazakhstan, local executive bodies, as well as the offices of akims of cities of district significance, villages, settlements, rural districts and the National Bank of the Republic of Kazakhstan, are non-state borrowing.

Non-state borrowing shall be carried out by residents of the Republic of Kazakhstan independently in any amounts, currencies and forms, taking into account the restrictions established by the legislation of the Republic of Kazakhstan.

Non-governmental loans may be attracted by legal entities under government guarantees.

8. According to the loan capital markets, loans shall be divided into:

1) external loans in which the lender is a non-resident of the Republic of Kazakhstan;

2) domestic loans in which the lender is a resident of the Republic of Kazakhstan.

9. The liability of officials for borrowing, as provided for by the laws of the Republic of Kazakhstan, shall be determined by Article 44 of this Code.

Article 137. Public sector debt management

1. Public sector debt management shall include:

1) implementation by the central authorized body for budget execution, together with the central authorized body for budget policy, of an annual assessment of the state of debt obligations of the public sector.

The assessment of the state of debt obligations of the public sector shall be carried out in the manner determined by the central authorized body for budget execution jointly with the central authorized body for budget policy and shall include:

information and analysis of the state of public sector debt obligations (market structure, currency structure, structure by creditors (borrowers), repayment terms, interest rates);

key risks for the accumulated and projected debt portfolio;

analysis of the ability to service and repay the debt of the Government of the Republic of Kazakhstan, local executive bodies of the debt of the local executive body and entities of the quasi-public sector of the external debt of entities of the quasi-public sector;

information on compliance with the limits established in accordance with subparagraph 3) of this article;

2) implementation by the central authorized body for budget policy, together with the central authorized body for budget execution and the State Treasury, of a medium-term forecast of the state debt, state-guaranteed debt, state-guaranteed debt for export support, state guarantees, the debt of quasi-public sector entities, and state obligations under public-private partnership projects, with the determination of indicators in accordance with which the volumes of repayment and servicing of government debt are established;

3) determination, taking into account target guidelines, by the central authorized body for budget policy of the limits approved by the law on the republican budget:

government debt;

debt of local executive bodies;

provision of state guarantees;

provision of state guarantees for export support;

state obligations under public-private partnership projects of the Government of the Republic of Kazakhstan;

state obligations under public-private partnership projects of local executive bodies;

provision of state guarantees;

external debt of quasi-public sector entities;

4) determination by the central authorized body for budget execution of the volumes, forms and conditions of borrowing by the Government of the Republic of Kazakhstan, the volumes of repayment and servicing of government debt, approved in the republican budget for the relevant financial year;

5) implementation by the central authorized body for budget execution, in the manner determined by it, of quarterly monitoring of state and state-guaranteed borrowing and debt, state obligations to support exports, obligations under public-private partnership projects of the Government of the Republic of Kazakhstan and local executive bodies, and state guarantees;

6) implementation by the central authorized body for budget execution of quarterly monitoring of the debt of quasi-public sector entities in the manner determined by the Government of the Republic of Kazakhstan;

7) implementation by the State Treasury of registration and accounting of state loans in the manner determined by the Government of the Republic of Kazakhstan;

8) management of risks of public debt, publicly guaranteed debt, and debt to the state, including their detection, identification, assessment and minimization using the methods of regulating procedures and operations, compliance with established limits and requirements, diversification of instruments and markets, application of various derivative financial instruments by the central authorized body for budget execution, as well as timely response and adoption of necessary measures in debt management of legal entities whose debt obligations to third parties are secured by state guarantees and sureties;

9) quarterly official publication in accordance with Article 40 of this Code by the authorized body for budget execution in the form of statistical information of information on the current state of the public debt, quasi-public debt, publicly guaranteed debt, on the state's obligations under public-private partnership projects, on state guarantees, the amounts of money paid to repay the public debt, issued state guarantees and state guarantees for export support, and the amounts of money paid under state guarantees and state guarantees for export support, and the state's obligations under public-private partnership projects;

10) the formation by the central authorized body for budget execution of the data and materials provided for in subparagraphs 4), 5), 6) and 7) of paragraph 2 of Article 90 of this Code, and their submission to the central authorized body for budget planning.

2. The provisions of this article shall not apply to the debt of the National Bank of the Republic of Kazakhstan.

Article 138. State debt

1. The state debt is the amount on a certain date of received (used) and outstanding loans from the Government of the Republic of Kazakhstan, local executive bodies, as well as debt obligations on a certain date, attributed in accordance with legislative acts of the Republic of Kazakhstan to the debt of the Government of the Republic of Kazakhstan or by decisions of maslikhats to the debt of local executive bodies, without taking into account mutual claims.

2. The public debt shall include internal and external public debt.

Domestic public debt is a component of the public debt on domestic loans and other debt obligations of the Government of the Republic of Kazakhstan, and local executive bodies to residents of the Republic of Kazakhstan.

External public debt is a component of the public debt on external loans and other debt obligations of the Government of the Republic of Kazakhstan and the local executive body of a city of republican significance with a special status determined by a legislative act of the Republic of Kazakhstan to non-residents of the Republic of Kazakhstan.

3. The Government of the Republic of Kazakhstan shall bear obligations to repay and service the government debt, which is provided by funds from the republican budget.

Local executive bodies shall bear obligations to repay and service their debt, which are provided by funds from local budgets.

Local executive bodies shall not be permitted to assume obligations for loans on behalf of third parties in any form or shape.

4. The Government of the Republic of Kazakhstan and local executive bodies shall not be liable for each other’s obligations.

5. The obligations of the Government of the Republic of Kazakhstan and local executive bodies shall be considered fulfilled upon the return of the principal amount of the debt to the lenders and the payment of debt servicing payments in full.

6. Refinancing of the public debt shall be carried out by paying off the debt using funds from new borrowing.

7. The Government of the Republic of Kazakhstan and local executive bodies shall monitor, respectively, the government debt and the debt of local executive bodies through recording, analyzing and monitoring the process of formation, change and servicing of the debt.

Article 139. Government debt and borrowing by the Government of the Republic of Kazakhstan

1. Government debt is the amount of government loans received and not repaid by the Government of the Republic of Kazakhstan on a certain date, as well as debt obligations attributed to the debt of the Government of the Republic of Kazakhstan on a certain date in accordance with the legislative acts of the Republic of Kazakhstan.

2. Borrowing by the Government of the Republic of Kazakhstan shall be carried out for:

1) financing the deficit of the republican budget;

2) promoting the development of the domestic market of debt instruments;

3) financing and co-financing of the budget investment project;

4) institutional development of the industry (industries) through the implementation of institutional projects.

In case of a budget surplus, the Government of the Republic of Kazakhstan may borrow to refinance government debt.

3. Institutional project – a set of measures aimed at the institutional development of an industry (sphere), implemented directly by the administrator of the budget program over a certain period, having a completed character and financed through government borrowing by concluding a loan agreement.

The procedure for planning and implementing institutional projects through the attraction of government loans shall be determined by the central authorized body for budget execution in agreement with the central authorized body for budget policy.

4. Attracting loans on behalf of the Government of the Republic of Kazakhstan by concluding a loan agreement, as well as the use of loan funds, shall be carried out in the manner determined by the central authorized body for budget execution.

5. The procedure for submitting reports on state external loans and co-financing from the republican budget shall be determined by the Government of the Republic of Kazakhstan.

6. The issue of government securities shall be carried out by the Government of the Republic of Kazakhstan in the form of the issue of government treasury bonds, government Islamic securities or government "green" bonds.

The issuer of government securities of the Government of the Republic of Kazakhstan is the central authorized body for budget execution, and in the case of the issue of government Islamic securities, the issuer is the state Islamic special financial company created by the authorized body for state property by the decision of the Government of the Republic of Kazakhstan.

A government treasury bond is a government-issued security certifying the rights of its holder concerning a loan in which the borrower is the Government of the Republic of Kazakhstan.

A government Islamic security is a government-issued security that certifies the rights of its holder to receive income from the use of assets based on a lease agreement.

A government green bond is a government-issued security certifying the rights of its holder concerning a loan in which the borrower is the Government of the Republic of Kazakhstan for the financing of projects classified as "green" according to the environmental legislation of the Republic of Kazakhstan.

The issue, placement, circulation, servicing and redemption of government treasury bonds issued by the Government of the Republic of Kazakhstan on the domestic market shall be carried out in accordance with the procedure established by the Government of the Republic of Kazakhstan.

The state Islamic security is issued by the decision of the Government of the Republic of Kazakhstan in accordance with the basic principles of Islamic finance established in accordance with the legislation of the Republic of Kazakhstan on the securities market.

The issue, placement, circulation, servicing and redemption of government "green" bonds shall be carried out in accordance with the procedure established by the Government of the Republic of Kazakhstan.

The issue of government securities related to the placement on the external loan capital market shall be carried out by the decision of the Government of the Republic of Kazakhstan.

The legislation of the Republic of Kazakhstan on public procurement shall not apply to legal relations related to the acquisition of goods, works, services in connection with the decision of the Government of the Republic of Kazakhstan on the issue of government securities, as well as the purchase or change of terms of previously issued government securities and the implementation of other activities concerning issued and (or) previously issued government securities.

7. Borrowing by the Government of the Republic of Kazakhstan is limited by the government debt limit and the volume of budget funds allocated to servicing the government debt established by the law on the republican budget.

The government debt limit is a fixed amount of received and outstanding government loans for the relevant financial year, which shall not be exceeded by the actual debt of the Government of the Republic of Kazakhstan on a given date (at the end of the relevant financial year).

8. The repayment and servicing of the debt of the Government of the Republic of Kazakhstan, the purchase of government securities issued by it on the organized securities market at the expense of budgetary funds provided for by the law on the republican budget, through the National Bank of the Republic of Kazakhstan shall be carried out by the central authorized body for budget execution in the manner determined by it.

Article 140. Debt of local executive bodies and borrowing by local executive bodies

1. Debt of the local executive body is the amount of loans received and outstanding by the local executive body on a specific date.

2. Borrowing by local executive bodies of regions, cities of republican significance, and the capital shall be carried out in the form of:

1) receiving budget loans from the republican budget;

2) obtaining budget loans from a higher budget to cover the projected cash deficit in the cash control account during the financial year;

3) the issue by local executive bodies of regions, cities of republican significance, and the capital of government securities for circulation on the domestic market to finance expenses in accordance with the list of borrowing purposes by local executive bodies of regions, cities of republican significance, and the capital.

The list of purposes of borrowing by local executive bodies of regions, cities of republican significance, and the capital shall be determined by the central authorized body for budget policy in the area of state and state-guaranteed debt in agreement with the central authorized body for budget execution and is approved by the Government of the Republic of Kazakhstan;

4) the issue by local executive bodies of cities of republican significance and the capital of government securities for circulation on the domestic market to finance the budget deficit;

5) the issue by the local executive body of a city of republican significance with a special status determined by a legislative act of the Republic of Kazakhstan of government securities in national currency for circulation on the territory of the Astana International Financial Center, as well as borrowing from international financial organizations in national currency to finance projects classified as "green" in accordance with the environmental legislation of the Republic of Kazakhstan.

Borrowing by local executive bodies of districts (cities of regional significance) shall be carried out in the form of receiving loans from the local executive body of the region to finance the deficit of the district (city of regional significance) budget.

Borrowing by the offices of akims of cities of regional significance, villages, settlements, and rural districts shall be carried out in the form of receiving loans from the local executive body of the district (city of regional significance) to finance the deficit of the corresponding local budget.

3. Borrowing by the local executive body of a region, city of republican significance, or the capital shall be limited by the established debt limit of the relevant local executive body and the volume of local budget funds allocated to repay and service the debt of the relevant local executive body.

The debt limit of a local executive body is a fixed amount of loans received and outstanding by the local executive body for the relevant financial year, which shall not be exceeded by the actual debt of the local executive body on a given date (at the end of the relevant financial year).

The debt limits of local executive bodies for the relevant financial year are approved by the law on the republican budget.

Liability for failure to comply with the debt limit of a local executive body for the relevant financial year is established by Article 41 of this Code.

4. The number of expenses for repayment and servicing of the debt of the local executive body shall not exceed an amount equal to ten percent of the local budget revenues, excluding targeted transfers from a higher budget for the relevant financial year.

The repayment and servicing of the debt of local executive bodies shall be carried out by them at the expense of funds provided by local budgets, in the manner determined by the central authorized body for budget execution.

5. The issue of securities for circulation on the domestic market by the local executive body of the region, city of republican significance, or capital shall be carried out in the manner determined by the authorized body for budget execution.

The conditions, volume and intended purpose of the issue of government securities for circulation on the domestic market by the local executive body of the region, city of republican significance, or capital shall be determined by the central authorized body for budget execution.

6. The issue of government securities in national currency for circulation on the territory of the Astana International Financial Center and borrowing from international financial organizations by the local executive body of a city of republican significance with a special status determined by a legislative act of the Republic of Kazakhstan for the financing of projects classified as "green" according to the environmental legislation of the Republic of Kazakhstan shall be carried out in the manner determined by the Government of the Republic of Kazakhstan.

The conditions, volume and purpose of external government loans of the local executive body of a city of republican significance with a special status determined by a legislative act of the Republic of Kazakhstan from international financial organizations for financing projects classified as "green" according to the environmental legislation of the Republic of Kazakhstan shall be determined in agreement with the central authorized body for budget execution.

Borrowing by a local executive body of a city of republican significance with a special status determined by a legislative act of the Republic of Kazakhstan shall be carried out by concluding a loan agreement with an international financial organization to finance projects classified as "green" according to the environmental legislation of the Republic of Kazakhstan, within the established debt limit of the relevant local executive body.

7. Repayment of the debt of the local executive body of the region, city of republican significance, capital on issued government securities shall be carried out without fail within the period established by the obligations.

Repayment of the debt of the local executive body of a city of republican significance with a special status, determined by a legislative act of the Republic of Kazakhstan, under loan agreements, shall be carried out without fail within the period established by the loan agreements.

Article 141. State-guaranteed debt and state guarantee

1. State-guaranteed debt is the amount, as of a certain date, of non-state loans received and outstanding, secured by state guarantees.

The state guarantee of the Republic of Kazakhstan is the obligation of the Government of the Republic of Kazakhstan to the lender to fully or partially repay the debt in the event of failure by the borrower - a resident of the Republic of Kazakhstan to pay the amount due within the established period.

2. State guarantees shall be provided to lenders as security for the fulfillment by residents of the Republic of Kazakhstan of obligations under non-state loans received by them.

A state guarantee may cover the full or part of the amount of a non-state loan.

3. The following requirements shall be imposed on legal entities, except for entities in the quasi-public sector, applying for a state guarantee for loans in which these legal entities act as borrowers:

1) be a resident of the Republic of Kazakhstan, carrying out entrepreneurial activities;

2) have positive conclusions from the sectoral authorized body, the central authorized body for budget execution, the central authorized body for budget policy;

3) implement projects included in the list of investment projects proposed for financing using non-governmental loans under government guarantees for the relevant period;

4) have a guarantee from a second-tier bank or an insurance contract that meets the requirements for ensuring the repayment of loans established by the central authorized body for regulation, control and supervision of the financial market and financial organizations;

5) have no debt on repayment and servicing of previously received government-guaranteed loans and have no overdue debt to creditors;

6) ensure obligations for co-financing the proposed investment project in the event of a loan being raised that does not cover the total cost of the project;

7) have equity capital amounting to at least thirty percent of the value of the proposed investment project;

8) be solvent, not subject to liquidation, its property shall not be seized, its financial and economic activities shall not be suspended in accordance with the legislation of the Republic of Kazakhstan.

For the provision of a state guarantee for a non-state loan, the borrower shall be charged an advance one-time fee (charge) in the amount of two percent of the amount of the state guarantee.

Quasi-public sector entities applying for a state guarantee for loans in which they act as borrowers:

1) have positive conclusions from the sectoral authorized body, the central authorized body for budget execution, the central authorized body for budget policy;

2) implement state investment projects included in the list of investment projects proposed for financing using non-state loans under state guarantees for the relevant period;

3) have no debt on repayment and servicing of previously received government-guaranteed loans and have no overdue debt to creditors;

4) not be subject to liquidation, their property should not be seized, and their financial and economic activities should not be suspended in accordance with the legislation of the Republic of Kazakhstan.

The list of projects proposed for financing using non-governmental loans under government guarantees for the relevant period shall be approved by a resolution of the Government of the Republic of Kazakhstan.

5. The selection of investment projects for the provision of state guarantees shall be carried out by the central authorized body for budget policy in the manner determined by the central authorized body for budget execution.

Requirements for the development or adjustment and economic examination of the feasibility study for investment projects for the provision of state guarantees are established by the central authorized body for budget policy.

Economic expertise of investment projects for the provision of state guarantees shall be carried out by a legal entity determined by the Government of the Republic of Kazakhstan.

6. The Government of the Republic of Kazakhstan has the exclusive right to provide state guarantees on behalf of the Republic of Kazakhstan for loans.

Based on the resolution of the Government of the Republic of Kazakhstan, the central authorized body for budget execution shall provide a state guarantee in the manner and form determined by the central authorized body for budget execution.

7. The provision of state guarantees shall be carried out on the condition of repayment by the borrower of budgetary funds spent by the Government of the Republic of Kazakhstan in fulfilling the obligations of the guarantor in accordance with Article 142 of this Code.

8. State guarantees shall be provided within the limits established by the law on the republican budget.

The limit for the provision of state guarantees is a fixed amount for the relevant financial year, within which state guarantees may be issued.

The amount of the limit for the provision of state guarantees may be used only within the relevant financial year for which this limit is established.

For investment projects with an implementation period of more than one year, a tranche-by-tranche (partial) provision of a state guarantee shall be permitted with the signing of a general agreement.

State guarantees cannot be provided as security for the repayment of loans by local executive bodies.

It shall be prohibited to use funds from a state-guaranteed loan for purposes not provided for by the terms of the loan, as well as for lending to government agencies and state participation in the authorized capital of a legal entity.

9. Restructuring of a state-guaranteed loan shall be carried out by agreement between the lender and the borrower if a decision is made by the Government of the Republic of Kazakhstan.

When restructuring a state-guaranteed loan, at the request of the lender, the previously issued state guarantee may be confirmed by the Government of the Republic of Kazakhstan or replaced by a new one.

The guaranteed loan amount cannot exceed the loan amount under a previously issued state guarantee.

Substitution of the borrower under a state-guaranteed loan shall be permitted by agreement of the parties to the loan agreement in the event of a decision by the Government of the Republic of Kazakhstan.

In the event of a replacement of the borrower under a state-guaranteed loan, the state guarantee may be replaced by a new one or confirmed by the central authorized body for budget execution at the request of the lender based on a decision of the Government of the Republic of Kazakhstan.

The guaranteed loan amount cannot exceed the loan amount under a previously issued state guarantee.

The restrictions established by paragraph 9 of this article shall not apply to a newly issued state guarantee.

10. The state guarantee shall cease to be effective in the following cases:

1) full fulfillment by the borrower or guarantor of obligations under the loan guaranteed by the Government of the Republic of Kazakhstan;

2) expiration of the warranty period specified in the warranty agreement (warranty obligation), unless otherwise specified therein;

3) specifically stipulated in the loan agreement and (or) the guarantee agreement (guarantee obligation);

4) replacement of the guarantee with a new one during restructuring and (or) replacement of the borrower for a state-guaranteed loan.

11. Provided state guarantees and state-guaranteed loans are subject to registration and accounting in the State Treasury in the manner determined by the Government of the Republic of Kazakhstan.

The central authorized body for budget execution monitors and manages state-guaranteed debt.

Monitoring of the financial condition of a borrower who has received a state-guaranteed loan and control over the use of funds from a state-guaranteed loan shall be carried out in the manner determined by the central authorized body for budget execution in agreement with the central authorized body for budget policy.

Article 142. Execution of state guarantee

Unless otherwise provided by the terms of the loan agreement, the state guarantee is subject to execution after the payment date at the request of the lender if the loan secured by the state guarantee is not repaid by the borrower in full or in part on the date of the payment deadline and within the limits of the funds provided for by the law on the republican budget.

The fulfillment of obligations under the state guarantee shall be carried out within eighteen months from the date of presentation of demands for the fulfillment of obligations under the state guarantee within the limits of funds provided for by the law on the republican budget.

Articles 154–162 of this Code shall apply to the return of funds directed towards the fulfillment of obligations under a state guarantee, loan restructuring, replacement of the debtor, limitation of actions, and termination of claims for the return of the said funds.

Funds allocated for the fulfillment of obligations under the state guarantee shall be returned to the republican budget within the period specified in the agreement on the provision of the state guarantee at the rate of remuneration established in accordance with paragraph 15 of Article 154 of this Code.

The Government of the Republic of Kazakhstan shall have the right to carry out, in accordance with the terms of the loan agreement and with the consent of the lender, early repayment of a state-guaranteed loan for a borrower declared bankrupt and (or) liquidated in accordance with the legislation of the Republic of Kazakhstan, by executing a state guarantee at the expense of funds provided for by the law on the republican budget.

The central authorized body for budget execution maintains records of borrowers on state-guaranteed loans, the costs of repayment and servicing of which are provided for by the law on the republican budget.

Article 143. State guarantee for export support

1. The state guarantee of the Republic of Kazakhstan (state guarantee) for export support is the obligation of the Government of the Republic of Kazakhstan to the Export Credit Agency of Kazakhstan in accordance with the terms of the guarantee agreement for export support to fully or partially pay off its debt on insurance and guarantee payments.

The state-guaranteed obligation to support exports is the amount on a certain date of outstanding obligations under insurance contracts and guarantees secured by the state guarantee of the Republic of Kazakhstan to support exports, for which the Export Credit Agency of Kazakhstan has not made insurance and guarantee payments.

2. The Government of the Republic of Kazakhstan shall have the exclusive right to provide state guarantees for export support on behalf of the Republic of Kazakhstan.

In accordance with the Resolution of the Government of the Republic of Kazakhstan, the central authorized body for budget execution provides state guarantees for export support in the manner and form determined by the central authorized body for budget execution.

The state guarantee for export support shall be provided within the limit established by the law on the republican budget, based on the resolution of the Government of the Republic of Kazakhstan.

The amount for determining the limit for the provision of a state guarantee for export support shall be established in the manner determined by the central authorized body for budget policy.

3. The Export Credit Agency of Kazakhstan shall meet the following requirements to receive a state guarantee for export support:

1) have positive conclusions from the authorized body in the field of regulation of foreign trade activities, the central authorized body for budget policy;

2) be solvent, not subject to liquidation, its property shall not be seized, its financial and economic activities shall not be suspended in accordance with the legislation of the Republic of Kazakhstan;

3) have no debts for the repayment and servicing of previously issued state guarantees and have no overdue debts to creditors;

4) the volume of actually made insurance and guarantee payments shall not exceed forty percent of the volume of equity capital for the period of validity of state guarantees for export support. In this case, the volume of insurance and guarantee payments is indicated after deducting the amount of insurance and guarantee payments that are reimbursed within the framework of subrogation, reinsurance and guaranteeing.

4. Requirements for the development or adjustment of the conclusion of the central authorized body for budget policy for the provision of state guarantees for export support shall be established by the central authorized body for budget policy in agreement with the central authorized body for budget execution and the central authorized body for budget planning.

5. The provision of a state guarantee for export support shall be carried out on the condition of repayment by the Export Credit Agency of Kazakhstan of budgetary funds spent by the Government of the Republic of Kazakhstan.

For the provision of a state guarantee for export support, the Export Credit Agency of Kazakhstan shall be charged an advance one-time fee (charge) in the amount of 0.2 percent of the amount of the state guarantee for export support.

The provision of a state guarantee for export support shall be carried out after the execution and registration of an agreement on the provision of a state guarantee for export support.

The agreement on the provision of a state guarantee for export support is an agreement between the central authorized body for budget execution, the attorney (agent) and the Export Credit Agency of Kazakhstan, establishing the legal relationship of the parties on the provision of a state guarantee for export support, the return of funds from the republican budget diverted in the event of the fulfillment of obligations under the state guarantee for export support.

6. Provided state guarantees for export support are subject to registration and accounting in the State Treasury in the manner determined by the Government of the Republic of Kazakhstan.

The central authorized body for budget execution shall monitor the state-guaranteed obligation to support exports in the manner determined by the central authorized body for budget execution in agreement with the central authorized body for budget policy.

Monitoring of the financial condition of the Export Credit Agency of Kazakhstan, which has a state guarantee for export support, shall be carried out in the manner determined by the central authorized body for budget execution in agreement with the central authorized body for budget policy.

Article 144. Execution of the state guarantee for export support and grounds for termination of its effect

1. The state guarantee for export support is subject to execution upon the excess of a one-time implementation of insurance and guarantee events that exceed the equity capital of the Export Credit Agency of Kazakhstan, in the presence of conclusions of the attorney (agent) of the Export Credit Agency of Kazakhstan, statements from its accounts issued by second-tier banks, as well as audited financial statements for the financial year preceding the application for execution of the state guarantee for export support, and financial statements at the time of application for execution of the state guarantee for export support.

2. The state guarantee for export support shall be executed only for the portion of the uncovered amount of insurance and guarantee payments minus the equity capital of the Export Credit Agency of Kazakhstan.

3. Fulfilment of obligations under the state guarantee for export support shall be carried out within eighteen months from the date of presentation of demands for fulfilment of obligations under the state guarantee for export support within the limits of funds provided for by the law on the republican budget.

4. Funds allocated for the fulfillment of obligations under the state guarantee for export support are subject to return by the Export Credit Agency of Kazakhstan to the republican budget at the expense of funds for reimbursement of insurance and guarantee payments and other sources.

5. The conditions, terms, rates of remuneration and the procedure for the return of funds diverted from the republican budget for the execution of the state guarantee for export support shall be determined in the agreement on the provision of a state guarantee for export support concluded between the central authorized body for budget execution, the attorney (agent) and the Export Credit Agency of Kazakhstan.

6. The state guarantee for export support shall cease to be effective in the following cases:

1) full fulfillment of the obligations stipulated in the export support guarantee agreement;

2) expiration of its validity period.

Article 145. State guarantee

1. A state guarantee is an obligation of the Government of the Republic of Kazakhstan to the lender to fully or partially repay the borrower’s debt on a loan raised under a public-private partnership agreement, in accordance with the guarantee agreement.

The obligations under the guarantee shall include the principal amount of the loan and the interest on it.

2. The state guarantee shall be provided within the limits established by the law on the republican budget.

The amount of the limit for the provision of state guarantees may be used only within the relevant financial year for which the limit is set.

3. Funds from a loan raised under state guarantee shall be used only for the creation of public-private partnership facilities.

4. State guarantees and loans provided under state guarantee are subject to registration and accounting in the State Treasury in the manner established by the Government of the Republic of Kazakhstan.

5. The central authorized body for budget execution shall monitor the debt under the guarantee of the state in the manner determined by the central authorized body for budget execution.

6. The definition of public-private partnership projects for which a guarantee is provided, as well as the fulfillment of obligations under the state guarantee, shall be carried out in the manner determined by the legislation of the Republic of Kazakhstan on public-private partnership.

7. State guarantee shall be provided based on decisions of the Government of the Republic of Kazakhstan.

8. Funds allocated for the fulfillment of obligations under the state guarantee shall be returned to the republican budget in the manner determined by the central authorized body for budget execution.

9. The state guarantee shall cease to be effective upon full fulfillment by the borrower or guarantor of the obligations under the loan secured by the state guarantee.

Article 146. Debt of quasi-public sector entities and borrowing by quasi-public sector entities

1. The debt of quasi-public sector entities is the amount on a certain date of received (utilized) and outstanding loans, except for loans secured by a state guarantee, of quasi-public sector entities.

2. The debt of quasi-public sector entities shall include the internal and external debt of quasi-public sector entities.

The internal debt of quasi-public sector entities is an integral part of the debt of quasi-public sector entities on internal loans and other debt obligations of quasi-public sector entities to residents of the Republic of Kazakhstan.

The external debt of quasi-public sector entities is an integral part of the debt of quasi-public sector entities on external loans and other debt obligations of quasi-public sector entities to non-residents of the Republic of Kazakhstan.

3. Attraction of external loans by entities of the quasi-public sector, except for loans secured by a state guarantee, shall be carried out:

1) within the limits of the external debt of quasi-public sector entities, approved by the law on the republican budget;

2) in accordance with the list of entities of the quasi-public sector that have been granted the right to attract external loans, approved by the law on the republican budget;

3) to finance investment and/or infrastructure projects and to manage external debt.

The limit on the external debt of quasi-public sector entities is a fixed amount of received and outstanding external loans of quasi-public sector entities, which shall not be exceeded by the actual external debt of quasi-public sector entities on a given date (at the end of the relevant financial year).

The determination of the limit of external debt of quasi-public sector entities and the list of quasi-public sector entities that have been granted the right to attract external loans for inclusion in the draft republican budget shall be carried out by the central authorized body for budget policy in the area of public and state-guaranteed borrowing and debt within the framework of their methodological support, as provided for in paragraph 3 of Article 47 of this Code.

The attraction of external loans by entities of the quasi-public sector that are not included in the list provided for in subparagraph 2) of this paragraph shall be prohibited.

4. Registration and accounting of loans from quasi-public sector entities shall be carried out by these organizations independently.

5. Entities of the quasi-public sector shall ensure that information on the structure of external and internal debt by projects and borrowing purposes is reflected in the register of state property in accordance with the legislation of the Republic of Kazakhstan on state property.

Monitoring and control over the debt of quasi-public sector entities shall be carried out by the central authorized body for budget execution in the manner determined by the Government of the Republic of Kazakhstan.

The results of monitoring shall be provided by the central authorized body for budget execution to the central authorized body for budget policy.

6. The Government of the Republic of Kazakhstan and local executive bodies are not liable for the obligations of entities in the quasi-public sector, except for loans secured by a state guarantee.

Article 147. State obligations under public-private partnership projects

1. State obligations under public-private partnership projects – a set of rights and obligations of the state partner, the concessor, for the amount allocated from the budget, on a certain date, of financial obligations accepted and not fulfilled by the state partner, the concessor, under concluded public-private partnership agreements.

2. The adoption of state obligations under public-private partnership projects by the Government of the Republic of Kazakhstan and local executive bodies shall be carried out in accordance with the budget legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on public-private partnership.

The volumes of government commitments accepted under public-private partnership projects by the Government of the Republic of Kazakhstan and local executive bodies shall be limited by the limits of government commitments under public-private partnership projects of the Government of the Republic of Kazakhstan and the relevant local executive bodies.

Limits on government commitments for public-private partnership projects of the Government of the Republic of Kazakhstan and local executive bodies shall be approved by the law on the republican budget.

The methodology for determining the limits of state obligations for public-private partnership projects of the Government of the Republic of Kazakhstan and local executive bodies shall be approved by the central authorized body for budget policy.

3. The acceptance of state obligations under public-private partnership projects shall be carried out by signing public-private partnership agreements.

Public-private partnership agreements shall come into effect after their registration by the State Treasury or State Treasury bodies in the manner determined by the central authorized body for budget execution.

State obligations under public-private partnership projects are subject to registration for each individual public-private partnership project only within the amounts and terms established by the agreement, in accordance with the decision of the relevant budget commission or the decision of the maslikhat, as well as the resolution of the Government of the Republic of Kazakhstan on projects of special significance.

4. Information on government commitments for public-private partnership projects shall be posted on the official Internet resource of the relevant government agency.

5. The State Treasury shall keep records of the fulfillment of state obligations under public-private partnership projects of the Government of the Republic of Kazakhstan in the manner established by the central authorized body for budget policy.

6. Local authorized bodies for budget execution monitor state obligations under public-private partnership projects of local executive bodies.

7. The State Treasury and State Treasury bodies shall prepare reports on accepted state obligations under public-private partnership projects and send them to the central authorized body for budget execution, which shall publish them in accordance with Article 40 of this Code.

8. The Government of the Republic of Kazakhstan and local executive bodies are not liable for each other’s state obligations under public-private partnership projects.

9. State obligations under public-private partnership projects of the Government of the Republic of Kazakhstan and local executive bodies shall be considered fulfilled upon full payment of state obligations under public-private partnership projects under concluded public-private partnership agreements.

Chapter 29. STATE INVESTMENT PROJECTS

Article 148. General provisions on state investment projects

1. Planning of state investment projects shall be carried out within the framework of the implementation of documents of the State Planning System of the Republic of Kazakhstan, including development plans of state bodies or regions, cities of republican significance, the capital, development plans and (or) activities of subjects of the quasi-public sector, as well as long-term strategies for the development of autonomous educational organizations.

Planning of state investment projects of state bodies that do not design development plans shall be carried out within the framework of the implementation of the norms of legislative acts of the Republic of Kazakhstan and (or) the implementation of budget programs (subprograms).

2. State investment projects shall be divided into the following types:

1) budget investments;

2) public-private partnership projects;

3) projects implemented by quasi-public sector entities through non-governmental loans under government guarantees;

4) projects implemented at the expense of an extra-budgetary fund, the National Fund of the Republic of Kazakhstan in accordance with paragraph 3 of Article 59 of this Code;

5) budget lending.

Budgetary investments are financing from the Republican or local budget aimed at the implementation of budgetary investment projects, investment costs of autonomous educational organizations, as well as state participation in the authorized capital of quasi-public sector entities.

A budget investment project is a set of activities aimed at creating (constructing) new or reconstructing existing facilities, as well as creating and developing information technology facilities, implemented using budget funds over a certain period and having a completed nature.

Budgetary investments aimed at investment costs of autonomous educational organizations are a set of measures aimed at the creation (construction) of new or reconstruction of existing infrastructure facilities of autonomous educational organizations.

Budgetary investments through state participation in the authorized capital of quasi-public sector entities – implementation of measures aimed at the development of a quasi-public sector entity through the formation and (or) increase of its authorized capital.

3. State investment projects shall be divided into republican and local.

The criteria for determining republican and local state investment projects shall be:

1) the criterion for the type of ownership as republican or local, depending on the emerging right of ownership (republican or communal) to property obtained as a result of the implementation of state investment projects;

2) the criterion for the recipients of benefits as republican, if the recipients of economic benefits are subjects of two or more regions, cities of republican significance, the capital, and as local if the recipients of economic benefits are subjects of one region, city of republican significance, the capital.

To define state investment projects as republican, it is sufficient for them to meet one of the specified criteria.

The classification of local state investment projects into regional, cities of republican significance, capitals and district (cities of regional significance) shall be carried out based on the criteria provided for in part two of this paragraph.

4. State investment projects may be aimed at:

1) the creation (construction) and reconstruction of objects that may be technically complex and (or) unique and technically uncomplicated and (or) typical, as well as the creation and development of information technology objects;

2) institutional development of the industry (industries), including the creation of new, expansion and (or) renewal of existing production facilities, through state participation in the authorized capital of legal entities, budgetary lending for the implementation of state investment policy, and a non-state loan under a state guarantee provided to an entity in the quasi-public sector.

5. Methods of financing state investment projects:

1) financing of a budget investment project, including through funds from state external loans and co-financing of external loans from the republican budget;

2) budget lending;

3) state participation in the authorized capital of quasi-public sector entities;

4) fulfillment of state obligations under public-private partnership projects;

5) attraction of non-state loans under a state guarantee by quasi-public sector entities.

6. The sources of financing for state investment projects are:

1) republican and local budgets;

2) government loan, loans from local executive bodies and non-state loan under a state guarantee provided to an entity in the quasi-public sector;

3) off-budget fund;

4) National Fund of the Republic of Kazakhstan.

7. The basis for planning a state investment project shall be an investment proposal unless otherwise provided by the legislation of the Republic of Kazakhstan on public-private partnership.

An investment proposal shall be a conceptual proposal justifying the feasibility of implementing state investment projects within the framework of the implementation of documents of the State Planning System of the Republic of Kazakhstan, reflecting the purpose of investment, ways of achieving it and possible methods of financing, including a set of relevant measures developed by administrators of budget programs.

8. The state body shall develop an investment plan, which is attached to:

the development plan of the government body developing the development plan;

passports of budget programs of a government agency that does not design development plan for the government agency.

The local executive body of the region, city of republican significance, or capital shall develop an investment plan for the region, city of republican significance, or capital, which shall be attached to the development plan for the region, city of republican significance, or capital.

The investment plan shall be developed based on:

development plan of a government agency or region, city of republican significance, capital - for the government agency developing the development plan and local executive bodies of the region, city of republican significance, capital, district (city of regional significance);

documents of the State Planning System of the Republic of Kazakhstan or functions, powers and competencies - for a government body that does not design development plan.

The investment plan of a government agency or region, city of republican significance, or capital contains the following information on activities aimed at achieving the target indicator of the development plan:

the target indicator of the development plan or document of the State Planning System of the Republic of Kazakhstan (for administrators of budget programs who do not design development plans for a government agency), towards which the project is aimed, or the name of the corresponding function, authority and competence (for administrators of budget programs who do not design development plans for a government agency);

results of the expenditure review;

a map of priority and problem areas for achieving the target indicator, compiled for each target indicator in the context of regions, cities of republican significance, the capital (for central government bodies), in the context of administrative-territorial units that are part of the region, city of republican significance, the capital (for regions, cities of republican significance, the capital);

a forecast list of state investment projects indicating forecast indicators of the economic effect expected from the implementation of state investment projects, based on an economic examination of the documentation of state investment projects.

For the purposes of this article, a project is a set of measures that include the implementation of one or more state investment projects to achieve a specific target indicator.

The investment plan of a government agency or region, city of republican significance, or capital shall include, as a matter of priority:

government investment projects initiated in previous financial years (ongoing);

critical facilities;

projects of national importance;

construction of new facilities carried out using feasibility studies, standard projects and design (design and estimate) documentation from the State Bank of construction projects, formed in accordance with the legislation of the Republic of Kazakhstan on architectural, urban planning and construction activities.

Critical facilities shall include:

1) facilities whose emergency cessation of activity may lead to the emergence of emergencies on a global or regional scale;

2) national infrastructure facilities that ensure the socio-economic development of economic growth centers in the long term.

Projects of national significance shall include:

1) objects that ensure the economic development of at least two regions, cities of republican significance, and the capital;

2) objects aimed at solving problems within the established timeframes through the simultaneous implementation of homogeneous projects in a specific industry on a national scale.

The procedure for classifying objects as critically important and projects of national significance shall be determined by the central authorized body for budget policy.

The investment plan of a government agency or region, city of republican significance, or the capital reflects activities aimed at implementing budget programs (subprograms) for development, making capital expenditures, and current budget programs (subprograms) related to achieving the target indicators of development plans of government agencies, regions, cities of republican significance, or the capital.

When developing an investment plan for a government agency or region, city of national significance, or capital, minimum standards and a system of regional standards for populated areas are taken into account and project management shall be applied.

Investment plan of a government agency or region, city of republican significance, capital:

used for making administrative and management decisions in the budget process, including prioritizing the planning of public investment projects;

is the basis for the development of state investment projects, relevant documentation and examinations;

is published in accordance with Article 40 of this Code.

The investment plan of a government agency shall be developed in the manner and form determined by the central authorized agency for government planning.

9. The procedure for planning and implementing state investment projects, except for state investment projects of special state bodies carrying out intelligence and counterintelligence activities, as well as those aimed at financing investment costs of autonomous educational organizations, shall be determined by the central authorized body for budget policy in agreement with the central authorized body for budget planning.

10. The procedure for planning and implementing budget investments of special government agencies carrying out intelligence and counterintelligence activities shall be determined by special government agencies carrying out intelligence and counterintelligence activities, in agreement with the central authorized body for budget policy and the central authorized body for budget planning.

11. The procedure for planning and implementing budget investments aimed at financing investment costs of autonomous educational organizations shall be determined by the governing body of autonomous educational organizations in agreement with the central authorized body for budget policy, the central authorized body for budget planning and the central authorized body for budget execution.

The implementation of budget investments aimed at financing investment costs of autonomous educational organizations shall be carried out without observing the competitive procedures stipulated by the legislation of the Republic of Kazakhstan on public procurement, by concluding a civil-law transaction between the administrator of budget programs and autonomous educational organizations.

When implementing budget investments aimed at financing the investment costs of autonomous educational organizations, the state shall not have property rights to the property of autonomous educational organizations.

Article 149. Planning of state investment projects

1. Planning of state investment projects shall be carried out in four stages:

1) development and implementation of examinations of investment proposals;

2) development of documentation depending on the specifics of the state investment project and conducting examinations on:

a budget investment project, for which an investment proposal is developed with subsequent development of a feasibility study and (or) design and estimate documentation;

a budget investment project that provides for the creation and development of information technology facilities, for which technical specifications are developed in accordance with the legislation of the Republic of Kazakhstan on information technology;

projects financed by government loans, for which, if necessary, feasibility studies shall be developed in accordance with the legislation of the Republic of Kazakhstan on architectural, urban planning and construction activities;

budgetary investments through state participation in the authorized capital of legal entities, budgetary lending for the implementation of state investment policy by financial agencies, non-state loans under a state guarantee, for which financial and economic justifications shall be developed in accordance with this Code;

3) formation of a portfolio of state investment projects;

4) identification of public investment projects at the budget planning stage.

The development of an investment proposal for the construction of new facilities shall be carried out using technical and economic justifications, standard projects and design (design and estimate) documentation from the state bank of construction projects, formed in accordance with the legislation of the Republic of Kazakhstan on architectural, urban planning and construction activities.

2. The central authorized body for budget policy or the local authorized body for state planning prepares an economic opinion on the investment proposal and ensures that an economic examination of the state investment project shall be carried out.

The central authorized body for budget policy or the local authorized body for state planning shall involve a legal entity determined by the Government of the Republic of Kazakhstan or a local executive body in the economic examination of the documentation of a state investment project.

3. Based on economic assessments of state investment projects, the central authorized body for budget policy forms a portfolio of state investment projects implemented by central government bodies and (or) local executive bodies using funds from the republican budget or other sources of financing the tasks and functions of the state, which in the future will entail expenditures from the republican budget.

The portfolio of state investment projects is formed in terms of economic sectors and:

shall contain indicators of the effectiveness of the state investment project and other information necessary for making decisions on the feasibility and effectiveness of state investment projects;

shall be subject to publication.

The central authorized body for budget policy analyzes the possible impact of sectoral state investment projects included in the portfolio of state investment projects on the development of the economy by determining the projected share of the contribution to the volume of the gross domestic product, the projected increase in budget revenues, the projected increase in investment in the sector and other parameters of the socio-economic development of the country.

4. The determination of state investment projects for inclusion in the draft republican budget shall be carried out by the central authorized body for budget planning based on the portfolio of state investment projects formed in accordance with paragraph 3 of this article.

The determination of state investment projects for inclusion in the local budget draft shall be carried out by the local authorized body for state planning.

5. The basis for inclusion in the draft budget of state investment projects is the presence of:

projects as part of the investment plan of a government agency;

a positive economic opinion on the investment proposal of a state investment project;

a positive conclusion of the economic examination of the documentation of the state investment project;

a positive proposal from the relevant budget committee.

6. The development of design and estimate documentation for state investment projects shall be prohibited for the ones:

not included in the investment plan;

not included in the republican or local budget.

7. An increase in the authorized capital of a quasi-public sector entity that carries out the functions of managing the capital’s transport infrastructure facilities using budgetary funds shall be carried out taking into account expenses in accordance with the consolidated financial statements established by Chapter 27 of this Code for servicing and repaying loans.

8. When planning and implementing state investment projects, the following requirements shall be observed:

the start of implementation, timing and volumes of financing of state investment projects, as well as the timing of implementation and volumes of state purchases shall correspond to the timing and volumes of financing reflected in the documentation approved in the established manner;

the volume of financing for state investment projects included in the draft budget, the implementation period of which is more than one year, in the first year of implementation may not be less than one-third of its cost, reflected in the documentation approved in the established manner;

construction activities shall be carried out in accordance with the legislation of the Republic of Kazakhstan on architectural, urban planning and construction activities.

9. The procedure for developing or adjusting, conducting the necessary examinations of an investment proposal, a feasibility study, a financial and economic justification of a state investment project, forming a portfolio of state investment projects and identifying state investment projects shall be determined by the central authorized body for budget policy in the area of state investment projects in agreement with the central authorized body for budget planning.

10. The procedure for planning and implementing state investment projects that provide for the creation and development of information technology facilities shall be determined by the authorized body in the field of information technology in agreement with the central authorized body for budget policy and the central authorized body for budget planning.

11. Administrators of budget programs bear responsibility established by the laws of the Republic of Kazakhstan, in accordance with Article 41 of this Code.

12. Legal entities designated to carry out economic assessments of state investment projects shall bear responsibility established by the laws of the Republic of Kazakhstan, in accordance with Article 41 of this Code, and shall send information on the results of economic assessments of state investment projects to the central authorized body for budget policy or the local authorized body for state planning for publication.

Article 150. Adjustment of approved (refined) parameters of state investment projects

1. The procedure for adjusting the approved (refined) parameters of state investment projects shall be determined:

by the central authorized body for budget policy in agreement with the central authorized body for budget planning in connection with the adjustment of the investment proposal, feasibility study and financial and economic justification;

by the authorized body for architecture, urban planning and construction in connection with the adjustment of design and estimate documentation;

by the authorized body in the field of information technology in agreement with the central authorized body for budget policy and the central authorized body for budget planning in connection with the adjustment of the technical specifications for projects for the creation and development of information technology facilities.

2. An increase in the approved (refined) parameters of local state investment projects in connection with the adjustment of the feasibility study, design and estimate documentation, or the inclusion of additional components not provided for in the standard project, shall be financed from the relevant local budget.

Financing from the republican budget is permitted at the suggestion of the Republican Budget Commission to increase in connection with the adjustment of the feasibility study or design and estimate documentation or the inclusion of additional components of approved (refined) parameters of local state investment projects aimed at implementing critically important facilities or projects of national importance.

It shall be prohibited to reduce the amounts of approved (refined) parameters of local state investment projects if such reduction involves exceeding the thirty percent value of the advance (preliminary) payment from the contract amount for the current financial year.

Adjustments to government investment projects that involve a reduction in final performance indicators shall not be permitted in the fourth quarter of the current financial year.

Article 151. Planning of public-private partnership projects

1. A public-private partnership project is a set of successive activities for the implementation of a public-private partnership, implemented over a limited period and having a completed nature in accordance with the legislation of the Republic of Kazakhstan on public-private partnership.

2. Planning of public-private partnership projects shall be carried out in accordance with the legislation of the Republic of Kazakhstan on public-private partnership with the mandatory application of minimum social standards, minimum standards of engineering and communications, transport infrastructure, results of monitoring the provision of settlements with the minimum mandatory level of facilities and services (benefits) depending on the type (city, village) and size (population) of settlements of the system of regional standards for settlements, carried out within the framework of the system of regional standards for settlements.

Article 152. Monitoring the implementation of state investment projects and the achievement of final results provided for in the passports of budget development programs

1. Monitoring the implementation of state investment projects shall include:

1) collection and processing by administrators of budget programs, central state and local executive bodies of information on the progress and results of the implementation of state investment projects;

2) submission by central state and local executive bodies of reports on the progress and results of the implementation of state investment projects, respectively, to the central authorized body for budget policy and the central authorized body for budget execution and local authorized bodies for state planning.

The central authorized body for budget policy or the local authorized body for state planning shall involve a legal entity determined by the Government of the Republic of Kazakhstan or a local executive body in the collection and analysis of reports on the progress and results of monitoring state investment projects.

2. Monitoring of the implementation of republican state investment projects shall be carried out by administrators of republican budget programs.

3. Monitoring of the implementation of local state investment projects, including those implemented through targeted transfers for development from the republican budget and extra-budgetary funds, shall be carried out by local executive bodies.

4. Monitoring of the implementation of public-private partnership projects shall be carried out in accordance with the legislation of the Republic of Kazakhstan on public-private partnerships.

5. Monitoring of the achievement of the final results envisaged by the passports of budget development programs and the documentation of state investment projects shall be carried out by administrators of budget programs for three years after the completion of projects in the manner determined by the central authorized body for budget policy jointly with the central authorized body for budget execution.

6. The procedure and deadlines for submitting reports and forms, as well as the requirements for the information provided on the progress and results of the implementation of state investment projects, shall be determined by the central authorized body for budget policy jointly with the central authorized body for budget execution.

7. The central authorized body for budget policy and local authorized bodies for state planning, based on the monitoring provided for in paragraphs 2–5 of this article, shall form a consolidated report on the results of monitoring the implementation of state investment projects based on the results of the financial year.

8. The results of monitoring the implementation of state investment projects shall be applied in accordance with Article 45 of this Code.

9. Responsibility for monitoring the implementation of state investment projects and achieving the final results provided for in the passports of budget development programs is established by Article 41 of this Code.

Article 153. Evaluation of the implementation of state investment projects

1. The assessment of the implementation of state investment projects shall be carried out in the post-investment period, three years after their completion.

The assessment of the implementation of public-private partnership projects shall be carried out in accordance with the legislation of the Republic of Kazakhstan on public-private partnerships.

2. The assessment of the implementation of republican state investment projects shall be carried out by the central authorized body for budget policy with the involvement of a legal entity determined by the Government of the Republic of Kazakhstan.

The assessment of the implementation of local state investment projects, including through targeted transfers for development from the republican budget and extra-budgetary funds, shall be carried out by the local authorized body for state planning with the involvement of a legal entity determined by local executive bodies.

3. The procedure for conducting an assessment of the implementation of public investment projects shall be determined by the central authorized body for budget policy in agreement with the central authorized body for budget execution, except for the assessment of the implementation of public-private partnership projects.

4. The results of the assessment of the implementation of state investment projects shall be applied in accordance with Article 46 of this Code.

Chapter 30. BUDGET LENDING

Article 154. General provisions on budget lending

1. Budget lending is a process that includes procedures for making decisions on the provision, use, servicing and repayment of a budget loan.

2. Budget loans are directed towards:

1) implementation of budget investment projects;

2) implementation of foreign economic activities of the state;

3) implementation of state investment policy by financial agencies;

4) covering the cash deficit in the cash control account of lower budgets;

5) solving socio-economic problems of development of the republic or region;

6) ensuring food security through the purchase of agricultural products.

3. Budget loans shall not be provided for participation in the authorized capital of legal entities, covering losses from the business activities of borrowers, or paying for the services of attorneys (agents).

Losses of economic activity shall be understood as losses expressed in monetary form, the excess of expenses of a legal entity over income, which entails a decrease in material and monetary resources that arise as a result of economic activity.

It shall be prohibited to place budget funds issued on a repayable basis to borrowers from the Republican and local budgets in deposits and other instruments in second-tier banks and organizations that carry out certain types of banking operations.

4. The provision of budget loans shall be carried out in accordance with the following principles:

1) repayment, which provides for the mandatory repayment of a budget loan in accordance with the loan agreement, except for uncollectible debts;

2) security, which provides for the availability of security for the fulfillment of obligations in ways established by the legislation of the Republic of Kazakhstan;

3) payment, which provides for the borrower to pay a fee for the provision of a budget loan;

4) urgency, which provides for the establishment of a deadline for the provision of a budget loan.

5. Budget loans shall be provided subject to the following conditions:

1) no tax arrears;

2) the presence of security for the fulfillment of the borrower’s obligations under the budget loan;

3) absence of overdue debt of the borrower on previously provided budget loans.

6. Budget loans shall be granted subject to the following criteria:

1) economic and social efficiency of implementing measures through budget lending;

2) payback of activities implemented using budget lending;

3) the creditworthiness of the borrower in accordance with the criteria determined by the authorized body for budget execution in agreement with the authorized body for budget policy.

7. A loan agreement is an agreement between the creditor, the administrator of the budget program and the borrower, establishing the legal relationship of the parties in the provision, use, servicing and repayment of the budget loan.

The loan agreement shall be drawn up in electronic form in the information system and shall be certified through an electronic digital signature of the parties to the agreement.

If it is impossible to conclude credit agreements in electronic form, it shall be permissible to draw up a credit agreement on paper.

8. The subjects of budget lending are the creditor, the administrator of the budget program, the borrower, the final borrower and the attorney (agent).

The rights and obligations of subjects of budgetary lending shall be determined in loan agreements and (or) agency agreements in accordance with this Code and other legislative acts of the Republic of Kazakhstan.

The creditor is the party to the loan agreement providing a budget loan in accordance with the budgetary and civil legislation of the Republic of Kazakhstan.

The creditor for budgetary lending from the republican budget is the Government of the Republic of Kazakhstan.

On behalf of the Government of the Republic of Kazakhstan, the central authorized body for budget execution acts as the creditor in budget lending.

The creditor for budgetary lending from the local budget is the relevant local executive body.

The creditor provides budgetary lending in accordance with this Code and the legislation of the Republic of Kazakhstan, and exercises control over the fulfillment of the terms of the loan agreement.

The administrator of the budget program in budget lending is a party to the loan agreement and shall carry out:

1) determination on a competitive basis of specialized organizations and authorized representatives (agents), except for financial agencies and a national company in the agro-industrial complex participating in ensuring food security;

2) control and monitoring of the targeted and effective use, repayment and servicing of budget loans;

3) claims and litigation work on the return of budget loans.

The borrower is the party to the loan agreement receiving the budget loan, which bears the obligations to repay the principal debt and pay interest, as well as other payments in accordance with the loan agreement.

Borrowers may be:

1) specialized organizations – banks, organizations carrying out certain types of banking operations, as well as organizations in which a controlling stake belongs to the state or a national holding company, or a national management holding company, which are residents of the Republic of Kazakhstan;

2) local executive bodies, offices of akims of cities of regional significance, villages, settlements, rural districts;

3) foreign states;

4) individuals.

The final borrower is the final recipient of a budget loan provided to him under the terms determined by the lender or financial agency.

The final borrowers may be individuals and legal entities who are residents of the Republic of Kazakhstan and carry out entrepreneurial activities.

The selection and lending of final borrowers shall be carried out by specialized organizations or the borrower represented by the local executive body in accordance with the target purpose of the budget program, as well as their credit policy.

An attorney (agent) is a person who, based on an agency agreement, carries out, on behalf of and at the expense of the creditor (principal) or the administrator of the budget program and in accordance with his instructions, certain assignments related to budget lending.

The attorney (agent) is a bank, an organization that carries out certain types of banking operations, or an organization in which the controlling stake belongs to the state or a national holding or a national management holding that are residents of the Republic of Kazakhstan.

The attorney (agent) shall be defined as:

in case of budgetary lending from the republican budget - by the central authorized body for budget execution or the administrator of the budget program in accordance with the legislation of the Republic of Kazakhstan on public procurement, except for the financial agency;

in case of budgetary lending from the local budget – by the administrator of the budget program in accordance with the legislation of the Republic of Kazakhstan on public procurement, except for the financial agency.

The definition of the powers of the attorney (agent), the amount and procedure for payment of remuneration for the execution of instructions by the attorney (agent) shall be determined by the central authorized body for budget execution or the administrator of the budget program.

9. The main conditions of the budget loan shall be established by a decision of the central authorized body for budget execution or the relevant local executive body.

After approval of the relevant budgets, budget program administrators send the main terms of the budget loan to the central authorized body for budget execution or the relevant local executive body for subsequent approval.

10. Methods of providing budget loan:

1) one-time budget loan – allocation of budget funds to the borrower is made at one time or in parts according to the schedule of transfer of funds during the financial year;

2) budget credit line – funds are allocated to the borrower in parts over several financial years in accordance with the approved financial and economic justification.

The commitments made within the budget credit line are taken into account when determining the spending limits of budget program administrators and planning the corresponding budget.

The budget credit line shall be provided exclusively to financial agencies in accordance with part three of paragraph 13 of this article.

11. The term of a budget loan shall be the period during which the borrower receives, uses, services and repays the budget loan.

The term of the budget loan is calculated from the moment the creditor transfers the budget loan funds from the account of the budget program administrator.

Depending on the term of provision, budget loans shall be divided into short-term, medium-term and long-term.

12. The period of development of a budget loan shall be the period during which the borrower can use the budget loan to implement activities in accordance with the purposes of providing the budget loan.

13. Fulfilment of obligations under a budget loan shall be secured by a pledge, guarantee, surety or other means provided for by the legislation of the Republic of Kazakhstan or an agreement.

Local executive bodies, the offices of akims of cities of district significance, villages, settlements, rural districts, a national company in the agro-industrial complex participating in ensuring food security, and financial agencies, the list of which shall be determined by the Government of the Republic of Kazakhstan, may be allocated budget loans from the republican budget without ensuring the fulfillment of obligations.

The procedure for including financial agencies in the list of financial agencies receiving budget loans from the republican budget without collateral shall be determined by the authorized body for budget execution in agreement with the authorized body for budget policy.

The cost of securing the return of a budget loan shall not be less than the amount of the budget loan, taking into account the amount of remuneration accrued until the first scheduled repayment of the principal debt in accordance with the repayment schedule.

The assessment of the security for the fulfillment of obligations under the budget loan shall be carried out in accordance with the legislation of the Republic of Kazakhstan.

Payment for services for assessing the security for the fulfillment of obligations under a budget loan shall be made by the borrower or the final borrower.

14. The remuneration is the fee paid by the borrower for using the budget loan.

15. The rate of remuneration is the amount of remuneration expressed as a percentage per annum.

The types, and procedures for determining and establishing remuneration rates shall be determined by the authorized body for budget execution in agreement with the authorized body for budget policy.

16. The methods of providing a budget loan, the schedule of repayment and servicing of a budget loan, the procedures for restructuring a budget loan and replacing a borrower, the conditions of the limitation period, the conditions for transferring debt on a budget loan, the termination of creditors' claims and the termination of guarantees for budget loans, and the procedures for monitoring budget loans shall be determined by the central authorized body for budget execution.

Restructuring of a budget loan shall be carried out based on a decision of the central authorized body for budget execution or the relevant local executive body for each loan agreement, subject to a positive opinion of the consultative and advisory body under the central authorized body for budget execution or the local executive body.

Article 155. Procedures for making decisions on granting a budget loan

The decision to provide a budget loan shall include:

1) determination by the central authorized body for budget policy or the local authorized body for state planning of the advisability of budget lending in the manner determined by the central authorized body for budget policy, except for budget loans directed to cover the cash deficit of lower budgets;

2) consideration by the central authorized body for budget planning and local authorized bodies for state planning of budget programs proposed by the administrator of budget programs for implementation through budget lending, for compliance with the criteria for budget lending.

The determination by the central authorized body for budget policy of the advisability of budget lending for budget investment projects and the implementation of state investment policy by financial agencies shall be carried out based on the conclusion of an economic examination of a legal entity determined by the Government of the Republic of Kazakhstan.

The determination by local authorized bodies for state planning of the advisability of budgetary lending for budgetary investment projects requiring the development of a feasibility study, and the implementation of state investment policy by financial agencies at the expense of local budget funds shall be carried out taking into account the conclusion of an economic examination;

3) consideration by the budget commission of the budget request and the conclusion of the central authorized body for budget planning or the local authorized body for state planning;

4) development by the budget commission of proposals for the inclusion of a budget program aimed at providing budget loans in the draft budget.

Article 156. Procedure for providing budget loan

1. The procedure for providing a budget loan shall include the following stages:

1) determination of the main conditions of the budget loan;

2) determination of the borrower, including the final borrower, if any;

3) conclusion of a loan agreement and related agreements;

4) provision of a budget loan to the borrower.

2. The procedures for providing budget loans, including the list of documents required for their submission, shall be determined by the authorized body for budget execution in agreement with the authorized body for budget policy.

3. The procedure and conditions for budgetary lending to a foreign state are established in an international agreement on the provision of a budgetary loan.

Article 157. Use of budget loan

The borrower shall use the budget loan funds only for the purposes stipulated by the budget program and the loan agreement.

The final borrower shall use the budget loan funds exclusively for the purposes stipulated by the loan agreement, in accordance with the budget program and budget legislation of the Republic of Kazakhstan.

In case of using a budget loan for other than its intended purpose, the borrower and the final borrower shall bear responsibility in accordance with the laws of the Republic of Kazakhstan and the terms of the loan agreement.

Article 158. Servicing of budget loan

1. Servicing of a budget loan shall be recognized as the activity of the authorized body for budget execution, the State Treasury or the attorney (agent) in recording the use of budget loan funds and the implementation by the borrower of payments to repay the principal debt, remuneration and other payments in accordance with the terms of the loan agreement.

The principal debt is the amount of the received and outstanding budget loan, excluding the amounts of remuneration, commission payments, and forfeit (fine, penalty) accrued on it.

2. Servicing of the principal debt is the total payments over a certain period of remuneration and other payments in accordance with the terms of the loan agreement.

3. Debt (overdue debt) is the amount of payments not made by the borrower and the final borrower, the terms of which have come into effect in accordance with the repayment and servicing schedule of the budget loan (loan agreement).

4. The procedure for calculating remuneration shall be established in the loan agreement.

Article 159. Repayment of budget loan

1. Repayment of a budget loan is the repayment by the borrower of the principal debt on the budget loan in accordance with the loan agreement and the legislation of the Republic of Kazakhstan.

2. In case of non-repayment or late repayment of a budget loan, the borrower and the final borrower shall bear liability in accordance with the laws of the Republic of Kazakhstan and the terms of the loan agreement.

3. The terms of repayment of the budget loan shall be determined by the authorized body for budget execution.

Article 160. Termination of the creditor's claim for repayment of the budget loan and termination of the guarantee

1. The creditor’s demand for repayment of a budget loan shall cease upon proper fulfillment by the borrower of obligations under the loan agreement if the borrower and the creditor are the same people, or upon the liquidation of the borrower in accordance with the legislation of the Republic of Kazakhstan or based on a court order.

Debt on budget loans recognized as uncollectible shall not be repaid.

The procedure for recognizing budget loans as uncollectible shall be determined by the central authorized body for budget execution.

Termination of creditor claims for state educational and student loans in the event of the death of the borrower or declaration of his death shall be carried out by the decision of the central authorized body for budget execution based on the data of the attorney (agent).

2. In the event of liquidation of the borrower, the termination of the creditor's claim for repayment of the budget loan shall be carried out after the preliminary procedures for assessing the fulfillment of obligations provided for by the legislation of the Republic of Kazakhstan shall be carried out:

1) for budget loans issued from the republican budget, based on the decision of the creditor;

2) for budget loans issued from the local budget, based on the decision of the maslikhat.

3. The debt of liquidated borrowers specified in paragraph 2 of this article, the debt of borrowers for whom claims have been terminated based on a court decision that has entered into legal force on the refusal to satisfy or partially satisfy the claim of the creditor or administrator of the budget program, as well as the debt on budget loans recognized as uncollectible, shall be subject to write-off by the creditor.

Article 161. Control over budget loans

1. The creditor, the administrator of the budget program and (or) the attorney (agent) shall exercise control over the use of the budget loan for its intended purpose and the availability of security for the fulfillment of obligations under it in the manner established by the authorized body for budget execution in agreement with the authorized body for budget policy.

2. If facts are revealed that a budget loan has been used for other than its intended purpose, the creditor, budget program administrator, or attorney (agent) shall collect from the borrower the unlawfully used amount of the loan, with a fine in the amount established in the loan agreement.

Article 162. Monitoring and accounting of budget loans

1. Budget loans are subject to mandatory registration, accounting and monitoring in accordance with the procedure established by the central authorized body for budget execution.

Budgetary monitoring and evaluation of results for budget loans shall be carried out in accordance with this Code.

2. Lenders maintain registers of all budget loans provided, broken down by borrowers and attorneys (agents).

3. Information forms shall be provided by borrowers, attorneys (agents), and final borrowers in the manner established by the central authorized body for budget execution.

Chapter 31. GRANTS

Article 163. General provisions on tied and untied grants

1. Grant is gratuitous financial or technical assistance provided by donors to government organizations of the Republic of Kazakhstan.

Gratuitous financial assistance is the provision of money by donors to state organizations of the Republic of Kazakhstan to finance the supply of goods, performance of work and provision of services.

Free technical assistance is the implementation or organization by donors of the supply of goods, performance of work and provision of services to state organizations of the Republic of Kazakhstan.

Donors are foreign states, their governments and agencies, international and foreign state organizations, foreign non-governmental public organizations and foundations whose activities do not contradict the Constitution of the Republic of Kazakhstan.

2. Untied grants are the grants that do not provide for further borrowing by the Government of the Republic of Kazakhstan from the donor that provided the grant, or co-financing from the republican and local budgets.

The attraction, use, monitoring and evaluation of the use of untied grants shall be carried out in the manner determined by the central authorized body for budget policy.

3. Tied grants are grants that provide for further borrowing by the Government of the Republic of Kazakhstan from the donor that provided the grant, or co-financing from the republican and local budgets within the framework of the relevant budget program aimed at implementing the tied grant.

A tied grant agreement is an agreement between a government agency and a donor that provides for the provision of gratuitous financial or technical assistance to the Republic of Kazakhstan.

Article 164. Planning of tied grants

1. Tied grant planning is the activity of central government bodies in the formation, submission and selection of applications for tied grants based on donor proposals for the provision of gratuitous financial and technical assistance.

2. Applications for the attraction of tied grants shall be submitted by central government bodies, taking into account applications from local representative and executive bodies, to the central authorized body for budget policy in the manner determined by the central authorized body for budget policy.

Applications for related grants aimed at or providing for the creation or development of information systems shall be accompanied by an industry-specific opinion from the authorized body in the field of information technology.

3. The selection of applications for the attraction of tied grants shall be carried out by the central authorized body for budget policy based on the compliance of the application for the attraction of a tied grant with the documents of the State Planning System of the Republic of Kazakhstan, the policy for the provision of tied grants by donors.

Article 165. Attraction of tied grants

1. Based on the selected applications for tied grants, the central authorized body for budget policy shall send applications to donors for the provision of tied grants.

2. If the donor approves the application for a tied grant, the advisability of attracting it shall be determined by the relevant budget commissions.

Based on the results of the approval of applications by the relevant budget commissions, the central authorized body for budget policy approves a list of applications for attracting related grants.

3. Based on proposals from the relevant budget commissions, during the year, the central authorized body for budget policy may make changes and additions to the approved list of applications for the attraction of tied grants.

4. The tied grant agreement shall be concluded after approval of the Republican or local budgets.

Article 166. Use of tied grants

1. The use of tied grants shall be carried out by state organizations - recipients of grants in accordance with the tied grant agreement and the legislation of the Republic of Kazakhstan.

2. Government organizations that receive tied grants shall be required to:

1) to fulfill on time the obligations assumed under the tied grant agreement;

2) ensure targeted and effective use of the received related grants;

3) ensure that equipment and materials acquired using related grants are placed on the balance sheet;

4) promptly complete customs declarations when importing goods purchased using grants;

5) provide monthly information to the authorized body for budget execution on the use of related grants.

3. Upon completion of the use of a tied grant, state organizations - recipients of tied grants shall submit to the central authorized body for budget policy and tied grants aimed at or providing for the creation and development of information systems, also to the authorized body in the field of information technology, a final report on the use of the tied grant, signed by the authorized representative of the donor and the first head of the central state or local representative or executive body, at whose request the tied grant was attracted.

Article 167. Monitoring and evaluation of the use of tied grants

1. Monitoring the use of tied grants shall include:

1) collection and processing by central state, local representative and executive bodies of information on the progress and results of the use of related grants;

2) submission by the central state, local representative and executive bodies of reports on the progress and results of the use of tied grants to the central authorized bodies for budget policy and budget execution, and also, in cases provided for by this Code, to the authorized body in the field of information technology and communications.

2. The procedure, deadlines and forms of reporting, as well as the requirements for the information provided on the progress and results of the use of related grants, shall be determined by the central authorized body for budget policy together with the central authorized body for budget execution, and also, for the cases provided for by this Code, by the authorized body in the field of information technology and communications.

3. The assessment of the use of tied grants shall be carried out by the central authorized body for budget policy in the manner determined by the central authorized body for budget policy and the central authorized body for budget execution.

4. The central authorized body for budget policy shall prepare a consolidated report on the use of tied grants, based on the results of their assessment, and submit it to the central authorized body for budget execution.

5. The consolidated report on the use of tied grants and the results of the assessment of the use of tied grants shall be subject to publication in accordance with Article 40 of this Code.

SECTION 8. TRANSITIONAL AND FINAL PROVISIONS Chapter 32. TRANSITIONAL PROVISIONS

Article 168. Features of execution, clarification, sequestration and adjustment of the Republican and local budgets in the 2025 financial year

1. Republican and local budgets for the 2025 financial year shall operate according to a budget structure that consists of the following sections:

1) income:

tax revenues;

non-tax revenues;

proceeds from the sale of fixed assets;

receipt of transfers;

2) costs;

3) net budget lending:

budget loans;

repayment of budget loans;

4) balance on transactions with financial assets:

acquisition of financial assets;

proceeds from the sale of state financial assets;

5) budget deficit (surplus);

6) non-oil budget deficit (surplus);

7) financing the budget deficit (using the surplus):

receipt of loans;

repayment of loans;

used budgetary funds balances.

2. Budget receipts shall include income, amounts of repayment of budget loans, receipts from the sale of state financial assets, and loans.

Budget revenues include tax and non-tax receipts, receipts from the sale of fixed capital, and receipts from transfers.

Incomes do not have a designated purpose, except for targeted transfers. The introduction of new types of income, and the cancellation or modification of existing ones shall be carried out with the mandatory introduction of amendments and (or) additions to this Code.

Tax revenues are taxes and other mandatory payments to the budget established by the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code), customs duties, and customs fees established in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as special, anti-dumping, compensatory duties established in accordance with the Treaty on the Eurasian Economic Union.

Tax revenues also include advance payments made in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan towards payment of upcoming customs duties, customs fees, taxes, special, anti-dumping, and countervailing duties.

Non-tax revenues are mandatory, non-refundable payments to the budget established by this Code and other legislative acts of the Republic of Kazakhstan, except for those provided for by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, not related to revenues from the sale of fixed capital, tourist fees for foreigners, as well as money transferred to the budget on a gratuitous basis, except for transfers.

Proceeds from the sale of fixed capital are receipts to the budget of money from:

1) sale of state property assigned to state institutions;

2) sales of goods from the state material reserve;

3) the sale of land plots in state ownership into private ownership or their provision for permanent or temporary land use or their sale in another manner in accordance with the procedure provided for by the laws of the Republic of Kazakhstan or international treaties;

4) sale of intangible assets owned by the state.

Transfer receipts are transfer receipts from one budget level to another, from the National Fund of the Republic of Kazakhstan to the republican budget.

The amounts of repayment of budget loans are budget receipts related to the repayment of the principal debt on loans received from the budget, as well as the fulfillment by legal entities of requirements for paid state guarantees, state guarantees for export support.

Proceeds from the sale of state financial assets are budget revenues from the sale of participation shares, securities of legal entities, including international organizations that are state-owned, state institutions and state enterprises in the form of a property complex, as well as other state property under the operational management or economic management of state enterprises.

Loans are receipts of money into the budget related to the issue of government securities and/or the conclusion of loan agreements.

3. Tax revenues to the republican budget are:

1) corporate income tax from large business entities according to the list approved by the central authorized body for state planning jointly with the central authorized body for budget execution, except for receipts from organizations in the oil sector.

The list of large business entities provided for in the first paragraph of this subparagraph shall be approved no later than May 1 of the preceding year and shall not be subject to change during the period of validity of the law on the volume of general transfers;

2) value-added tax, including on goods produced, works performed and services rendered on the territory of the Republic of Kazakhstan, and on goods imported into the territory of the Republic of Kazakhstan;

3) excise taxes on goods imported into the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;

4) tax on gambling business;

5) excess profit tax, except for receipts from organizations in the oil sector;

6) bonuses, except for receipts from organizations in the oil sector;

7) tax on the extraction of minerals, except for revenues from organizations in the oil sector;

8) rent tax on exports, except for receipts from organizations in the oil sector;

9) the share of the Republic of Kazakhstan in production sharing under concluded contracts, except for receipts from organizations in the oil sector;

10) additional payment by a subsoil user operating under a production sharing contract, except for receipts from oil sector organizations;

11) fee for travel of motor vehicles on the territory of the Republic of Kazakhstan;

12) fee for issuing a permit for the use of the radio frequency spectrum by television and radio broadcasting organizations;

13) fee for registration of a television or radio channel, periodical printed publication, information agency or online publication;

14) fee for state registration of medicines and medical devices, as well as their re-registration;

15) fee for the provision of long-distance and (or) international telephone communications, as well as cellular communications;

16) fee for the use of radio frequency spectrum;

17) digital mining fee;

18) customs duties on imported and exported goods;

19) customs duties paid in accordance with the customs legislation of the Republic of Kazakhstan;

20) special, anti-dumping, and compensatory duties paid in connection with the application of measures to protect the domestic market;

21) advance payments made in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan towards payment of upcoming payments listed in subparagraphs 18), 19) and 20) of part one of this paragraph, as well as value-added tax and excise taxes on goods imported into the customs territory of the Eurasian Economic Union;

22) consular fee;

23) state fee for the affixing of an apostille by state bodies authorized by the Government of the Republic of Kazakhstan on official documents executed in the Republic of Kazakhstan, in accordance with an international treaty ratified by the Republic of Kazakhstan;

24) fee for state registration of space objects and rights to them;

25) fee for issuing permits and consent for participants in the banking and insurance markets;

26) a license fee for issuing a license related to the right to engage in certain subtypes of activity in the hydrocarbon sector;

27) fee for issuing a document confirming the residency of a foreigner or stateless person who is an investment resident of the Astana International Financial Centre.

Non-tax revenues to the republican budget are:

1) income from republican property:

receipt of part of the net income of republican state enterprises;

receipt of part of the net income of the National Bank of the Republic of Kazakhstan;

dividends on state-owned shares owned by the republic;

income from shares in legal entities owned by the republic;

income from renting property owned by the republic;

remuneration for the placement of funds from government external loans in accounts in second-tier banks, on deposits of the Government of the Republic of Kazakhstan in the National Bank of the Republic of Kazakhstan and on the daily balance of money in the single treasury account;

remuneration for loans issued from the republican budget;

income from the sale of weapons and military equipment;

other income from republican property;

2) proceeds from the sale of goods (works, services) by government institutions financed from the republican budget;

3) receipts from government procurement organized by government agencies financed from the republican budget;

4) fines, penalties, sanctions, and penalties imposed by state institutions financed from the republican budget, as well as those maintained and financed from the budget (expense estimates) of the National Bank of the Republic of Kazakhstan, except for receipts from organizations in the oil sector, to the Victims Compensation Fund, the Education Infrastructure Support Fund, and the Special State Fund;

5) fee for legalization of property;

6) other non-tax revenues to the republican budget, except for revenues from organizations in the oil sector, the Victims Compensation Fund, the Education Infrastructure Support Fund, and the Special State Fund.

Proceeds from the sale of fixed capital to the republican budget are money from the sale of goods from the state material reserve.

The transfer receipts to the republican budget are:

1) transfers from regional budgets, budgets of cities of republican significance, and the capital;

2) guaranteed transfer to the republican budget from the National Fund of the Republic of Kazakhstan;

3) targeted transfer to the republican budget from the National Fund of the Republic of Kazakhstan.

The republican budget receives revenues from the repayment of loans and government borrowings issued from the republican budget.

4. Tax revenues to the regional budget are:

1) individual income tax according to income distribution standards established by the regional maslikhat;

2) corporate income tax according to the income distribution standards established by the regional maslikhat in the amount of no more than fifty percent of the received tax deductions, except for receipts from large business entities according to the list approved by the central authorized body for state planning jointly with the central authorized body for budget execution, and receipts from organizations in the oil sector;

3) social tax according to the income distribution standards established by the regional maslikhat;

4) payment for negative impact on the environment;

5) payment for the use of surface water resources;

6) fee for forest use;

7) fee for issuing or extending a permit to attract foreign labor to the Republic of Kazakhstan;

8) payment for the use of plant resources in the order of special use of the plant world;

9) fee for use of wildlife;

10) payment for reimbursement of historical costs.

Non-tax revenues to the regional budget are:

1) income from municipal property:

receipt of a portion of the net income of public utility enterprises created by the decision of the regional akimat;

dividends on state-owned shares in regional municipal ownership;

income from shares in legal entities that are in regional municipal ownership;

income from renting regional municipal property;

remuneration for loans issued from the regional budget;

rewards received from placing temporarily free budget funds into deposits;

other income from regional municipal property;

2) proceeds from the sale of goods (works, services) by government institutions financed from the regional budget;

3) receipts from government procurement organized by government agencies financed from the regional budget;

4) fines, penalties, sanctions, and penalties imposed by government agencies financed from the regional budget;

5) contributions from subsoil users for the socio-economic development of the region and the development of its infrastructure according to the income distribution standards established by the regional maslikhat;

6) receipts from operators of facilities that harm the environment, from claims for compensation for damage, except for receipts from organizations in the oil sector;

7) administrative fines, penalties, sanctions, and fines imposed by judicial officers, bailiffs, and other court employees authorized by the court chairman or the presiding judge at the court hearing, except for receipts from oil sector organizations and tax offenses;

8) other non-tax revenues to the regional budget.

The proceeds to the regional budget from the sale of fixed capital are money from the sale of state property assigned to state institutions financed from the regional budget.

The transfer receipts to the regional budget are:

1) transfers from district (cities of regional significance) budgets;

2) transfers from the republican budget.

The regional budget receives revenues from the repayment of loans issued from the regional budget, the sale of state financial assets that are in regional municipal ownership, and loans from local executive bodies of the regions.

5. Tax revenues to the budgets of the city of republican significance and the capital are:

1) individual income tax;

2) corporate income tax, except for receipts from large business entities on the list approved by the central authorized body for state planning jointly with the central authorized body for budget execution, and receipts from organizations in the oil sector;

3) social tax;

4) tax on property of individuals and legal entities, individual entrepreneurs;

5) land tax;

6) single land tax;

7) tax on vehicles;

8) excise taxes on:

all types of alcohol produced in the territory of the Republic of Kazakhstan;

alcoholic beverages produced in the territory of the Republic of Kazakhstan;

beer with an ethyl alcohol content of no more than 0.5 percent, produced in the territory of the Republic of Kazakhstan;

tobacco products produced in the territory of the Republic of Kazakhstan;

passenger cars (except for cars with manual control or a manual control adapter, specially designed for persons with disabilities) manufactured in the territory of the Republic of Kazakhstan;

gasoline (except aviation gasoline), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and environmentally friendly fuel;

9) payment for the use of surface water resources;

10) fee for forest use;

11) payment for negative impact on the environment;

12) fee for use of wildlife;

13) payment for the use of land plots;

14) fee for the right to engage in certain types of activities (fee for issuing licenses for engaging in certain types of activities);

15) fees for the use of licenses for engaging in certain types of activities;

16) fee for state (registration) registration of legal entities, their branches and representative offices, except for commercial organizations, as well as their re-registration;

17) state duty, except for consular fees and state duties transferred to the republican budget;

18) fee for state registration of a pledge of movable property and a mortgage of an aircraft, as well as state registration of an irrevocable power of attorney for deregistration and export of an aircraft;

19) fee for state registration of vehicles, as well as their re-registration;

20) fee for the placement of outdoor (visual) advertising in open spaces outside of premises in a city of republican significance, the capital, the right-of-way of public roads passing through the territory of a city of republican significance, the capital;

21) fee for issuing or extending a permit to attract foreign labor to the Republic of Kazakhstan;

22) payment for reimbursement of historical costs.

Non-tax revenues to the budgets of the city of republican significance and the capital are:

1) income from municipal property:

receipts of a portion of the net income of municipal state enterprises created by the decision of the akimats of the city of republican significance and the capital;

dividends on state-owned shares in municipal ownership of a city of republican significance or the capital;

income from shares in legal entities that are in municipal ownership of a city of republican significance, the capital;

income from the rental of municipal property of a city of republican significance, the capital;

remuneration for loans issued from the budgets of the city of republican significance and the capital;

rewards received from placing temporarily free budget funds into deposits;

other income from municipal property of a city of republican significance, the capital;

2) proceeds from the sale of goods (works, services) by government institutions financed from the budgets of the city of republican significance, the capital;

3) receipts of money from public procurement organized by state institutions financed from the budgets of the city of republican significance and the capital;

4) fines, penalties, sanctions, and penalties imposed by government agencies financed from the budgets of a city of republican significance or the capital;

5) contributions from subsoil users for the socio-economic development of the region and the development of its infrastructure;

6) tourist fees for foreigners;

7) receipts from operators of facilities that harm the environment, from claims for compensation for damage, except for receipts from organizations in the oil sector;

8) administrative fines, penalties, sanctions, and fines imposed by judicial officers, bailiffs, and other court employees authorized by the court chairman or the presiding judge at the court hearing, except for receipts from oil sector organizations and tax offenses;

9) other non-tax revenues to the budget of the city of republican significance, the capital.

The budget revenues of the city of republican significance, the capital, from the sale of fixed capital are:

1) money from the sale of state property assigned to state institutions financed from the budgets of the city of republican significance and the capital;

2) proceeds from the sale of land plots, except for agricultural land plots;

3) fee for the sale of the right to lease land plots.

Transfers received by the budgets of the city of republican significance and the capital are transfers from the republican budget.

The budgets of the city of republican significance and the capital receive revenues from the repayment of loans issued from the budgets of the city of republican significance and the capital, the sale of state financial assets that are in the municipal ownership of the city of republican significance and the capital, and loans from local executive bodies of the city of republican significance and the capital.

6. Tax revenues to the district (city of regional significance) budget are:

1) individual income tax according to the income distribution standards established by the regional maslikhat, except for individual income tax on income subject to taxation independently by individuals who have, on the territory of a city of district significance, village, or settlement, declared upon registration with the state revenue authority:

location – for an individual entrepreneur, private notary, private bailiff, lawyer, professional mediator;

place of residence – for other individuals;

2) corporate income tax according to the income distribution standards established by the regional maslikhat in the amount of not less than fifty percent of the received tax deductions, except for receipts from large business entities according to the list approved by the central authorized body for state planning jointly with the central authorized body for budget execution, and receipts from organizations in the oil sector;

3) social tax according to the income distribution standards established by the regional maslikhat;

4) property tax of individuals and legal entities, individual entrepreneurs, except for property tax of individuals on objects of taxation of this tax located on the territory of a city of district significance, village, settlement, rural district;

5) land tax, except for land tax on lands of populated areas from individuals and legal entities and on land plots located on the territory of a city of district significance, village, or settlement;

6) tax on vehicles, except for the tax on vehicles:

from individuals whose place of residence is located in the territory of a city of district significance, village, or settlement;

from legal entities whose location, as indicated in their constituent documents, is located on the territory of a city of district significance, village, or settlement;

7) excise taxes on:

all types of alcohol produced in the territory of the Republic of Kazakhstan;

alcoholic beverages produced in the territory of the Republic of Kazakhstan;

beer with an ethyl alcohol content of no more than 0.5 percent, produced in the territory of the Republic of Kazakhstan;

tobacco products produced in the territory of the Republic of Kazakhstan;

passenger cars (except for cars with manual control or a manual control adapter, specially designed for persons with disabilities) manufactured in the territory of the Republic of Kazakhstan;

gasoline (except aviation gasoline), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and environmentally friendly fuel;

8) payment for the use of land plots, except for land plots located on the territory of a city of district significance, village, or settlement;

9) a license fee for the right to engage in certain types of activities (a fee for issuing licenses for engaging in certain types of activities);

10) fees for using licenses to engage in certain types of activities;

11) fee for state (registration) registration of legal entities, their branches and representative offices, except for commercial organizations, as well as their re-registration;

12) fee for state registration of vehicles, as well as their re-registration;

13) fee for state registration of a pledge of movable property and a mortgage of an aircraft, as well as state registration of an irrevocable power of attorney for deregistration and export of an aircraft;

14) fee for the placement of outdoor (visual) advertising in open spaces outside of premises in a city of regional significance, the right-of-way of public roads passing through the territory of a city of regional significance;

15) state duty, except for consular fees and state duties transferred to the republican budget.

The tax revenue to the budget of a city of regional significance is a single land tax.

Non-tax revenues to the district (city of regional significance) budget are:

1) income from municipal property:

receipts of a portion of the net income of public utility enterprises created by the decision of the district akimat (city of regional significance);

dividends on government-owned shares in the municipal ownership of a district (city of regional significance);

income from shares in legal entities that are in the municipal ownership of the district (city of regional significance);

income from the lease of municipal property of a district (city of regional significance), except for income from the lease of municipal property of a district (city of regional significance) under the management of the akims of a city of regional significance, village, settlement, or rural district;

remuneration for loans issued from the district (city of regional significance) budget;

other income from municipal property of the district (city of regional significance);

2) proceeds from the sale of goods (works, services) by government institutions financed from the district (city of regional significance) budget;

3) receipts from government procurement organized by government agencies financed from the district (city of regional significance) budget;

4) fines imposed by state institutions financed from the district (city of regional significance) budget, except for fines imposed by akims of cities of district significance, villages, settlements, and rural districts;

5) contributions from subsoil users for the socio-economic development of the region and the development of its infrastructure according to the income distribution standards established by the regional maslikhat;

6) tourist fees for foreigners;

7) other non-tax revenues to the district (city of regional significance) budget.

The revenues to the district (city of regional significance) budget from the sale of fixed capital are:

1) money from the sale of state property assigned to state institutions financed from the district (city of regional significance) budget;

2) proceeds from the sale of land plots, except for proceeds from the sale of agricultural land plots or land plots located on the territory of a city of district significance, village, or settlement;

3) payment for the sale of the right to lease land plots, except for land plots located on the territory of a city of district significance, village, or settlement.

Transfer receipts to the district (city of regional significance) budget are transfers from the regional budget and the budgets of cities of regional significance, villages, settlements, and rural districts.

The district (city of regional significance) budget receives revenues from the repayment of loans issued from the district (city of regional significance) budget, the sale of state financial assets that are in the municipal ownership of the district (city of regional significance), and loans from the local executive body of the district (city of regional significance).

7. Tax revenues to the budgets of a city of district significance, village, settlement, or rural district are:

1) individual income tax on income subject to taxation by individuals who have declared upon registration with the state revenue authority the following in the territory of a city of district significance, village, or settlement:

location – for an individual entrepreneur, private notary, private bailiff, lawyer, professional mediator;

place of residence – for other individuals;

2) property tax for individuals on objects subject to this tax, located on the territory of a city of district significance, village, settlement, rural district;

3) land tax on lands of populated areas from individuals and legal entities on land plots located on the territory of a city of district significance, village, or settlement;

4) single land tax;

5) vehicle tax:

from individuals whose place of residence is located in the territory of a city of district significance, village, or settlement;

from legal entities whose location, as indicated in their constituent documents, is located on the territory of a city of district significance, village, or settlement;

6) payment for the use of land plots;

7) fee for placement of outdoor (visual) advertising:

in open spaces outside of buildings in a city of regional significance, village, or settlement;

in the right-of-way of public roads passing through the territories of a city of regional significance, village, settlement, rural district;

in open spaces outside of buildings outside of populated areas and outside the right-of-way of public roads.

Non-tax revenues to the budgets of a city of district significance, village, settlement, rural district are:

1) fines imposed by akims of cities of district significance, villages, settlements, and rural districts for administrative offenses;

2) voluntary collections of individuals and legal entities;

3) income from municipal property of a city of district significance, village, settlement, rural district (municipal property of local government):

receipts of a portion of the net income of municipal state enterprises created by decision of the apparatus of the akim of a city of district significance, village, settlement, or rural district;

income from shares in legal entities that are in the municipal property of a city of district significance, village, settlement, rural district (municipal property of local government);

income from the rental of municipal property of a city of district significance, village, settlement, rural district (municipal property of local government);

other income from municipal property of a city of district significance, village, settlement, rural district (municipal property of local government);

4) other non-tax revenues to the budgets of a city of district significance, village, settlement, rural district.

The revenues to the budgets of a city of district significance, village, settlement, rural district from the sale of fixed capital are:

1) money from the sale of state property assigned to state institutions financed from the budgets of a city of district significance, village, settlement, or rural district;

2) proceeds from the sale of land plots, except for proceeds from the sale of agricultural land plots;

3) fee for the sale of the right to lease land plots.

Transfer receipts to the budgets of a city of district significance, village, settlement, rural district are transfers from the district (city of regional significance) budget.

8. Budget programs of administrators of republican budget programs developing development plans for state bodies are approved by administrators of budget programs in agreement with the central authorized bodies for state planning and budget planning.

Budget programs of administrators of republican budget programs that do not design development plans for state bodies are approved by administrators of budget programs in agreement with the central authorized body for budget planning.

Budget programs of administrators of local budget programs are approved by administrators of budget programs in agreement with the relevant local authorized body for state planning, except for budget programs of administrators of local budget programs financed from the budgets of cities of district significance, villages, settlements, rural districts, which are approved in agreement with local authorized bodies for state planning of districts (cities of regional significance).

Budget programs aimed at implementing activities through targeted transfers or loans from a higher budget are approved (re-approved) by administrators of budget programs of a lower budget in agreement with the administrator of budget programs of a higher budget transferring targeted transfers or loans and local authorized bodies for state planning.

The approved (re-approved) budget programs of the administrator of budget programs of a higher budget, aimed at providing targeted transfers for development or loans to lower budgets, are communicated by administrators of republican or regional budget programs to local authorized bodies for state planning of regions, cities of republican significance, the capital or districts (cities of regional significance) no later than three working days from the date of their approval (re-approval).

The approved (re-approved) budget programs of the administrator of budget programs of a higher budget, aimed at providing targeted transfers for development or loans to lower budgets, are communicated by administrators of district (city) budget programs to the offices of akims of cities of district significance, villages, settlements, rural districts no later than three working days from the date of their approval (re-approval).

Budget programs are re-approved in the event of a change in their funding volumes and performance indicators when clarifying or adjusting the budget in agreement with the central authorized body for budget planning or the local authorized body for state planning.

Changes and additions are made to budget programs in the cases and in the manner determined by this Code.

9. A budget request is a set of documents prepared by the administrator of budget programs for the next planning period to justify the volume of expenditures.

Budget expenditures shall be divided into basic expenditures and expenditures for new initiatives.

Basic expenses are expenses of a permanent nature, capital expenses, as well as expenses on initiated (ongoing) budget investments and the fulfillment of accepted state obligations under public-private partnership projects, including state concession obligations.

Expenses of a permanent nature are expenses related to the performance of state functions, powers and the provision of state services, payments of transfers and other obligations of the state.

Expenditures on new initiatives include expenditures aimed at:

implementation of new directions of national priorities in accordance with the documents of the State Planning System of the Republic of Kazakhstan, subsequently financed under new budget programs;

an increase in base expenditures that is not associated with changes in macroeconomic and social indicators and provides for additional areas of spending budget funds (expansion of the volume of state functions performed, powers and state services provided) within the framework of existing budget programs.

Calculations and justification for the budget application for the budget program aimed at targeted transfer to an organization specializing in improving the quality of credit portfolios of second-tier banks are submitted by the authorized body for regulation, control and supervision of the financial market and financial organizations to the Government of the Republic of Kazakhstan and the administrator of republican budget programs.

10. A target contribution is a gratuitous and non-refundable payment from the budget to the activities of autonomous educational organizations and (or) to a non-profit organization created in the organizational and legal form of a foundation solely to ensure the financing of the activities of autonomous educational organizations and their organizations.

The target contribution shall be directed towards the purposes defined by the legislative acts of the Republic of Kazakhstan.

Autonomous educational organizations and their organizations, and a non-profit organization created in the organizational and legal form of a fund, shall quarterly generate reports on the use of the target contribution, containing information on the progress and results of its use, and submit them to the administrators of budget programs.

The procedure for drawing up reports on the use of the target contribution, the forms and deadlines for its submission, as well as the requirements for the information provided on the progress and results of the use of the target contribution, shall be determined by the central sectoral government bodies - administrators of budget programs in agreement with the central authorized body for budget execution.

Information on the use of the target contribution is subject to publication.

11. Targeted transfers are gratuitous and non-refundable payments from the republican budget to a non-profit organization that provides conditions for the activities of bodies and their organizations, as well as participants in the international financial center, exclusively for the acquisition of long-term assets, provision and financing of the activities of bodies and their organizations.

A non-profit organization that provides conditions for the activities of bodies and their organizations, as well as participants in the international financial center, exclusively for the acquisition of long-term assets, provision and financing of the activities of bodies and their organizations, shall quarterly generate a report on the use of the targeted transfer, containing information on the progress and results of its use, and submit it to the administrator of budget programs.

The procedure for drawing up reports on the use of targeted transfers, the forms and deadlines for their submission, as well as the requirements for the information provided on the progress and results of the use of targeted transfers shall be determined by central sectoral government bodies – administrators of budget programs in agreement with the central authorized body for budget execution.

Information on the use of targeted transfers is included in the annual report on the execution of the republican budget and is subject to publication.

The head of a non-profit organization that provides conditions for the activities of bodies and their organizations, as well as participants in the international financial center, exclusively to ensure and finance the activities of bodies and their organizations, heads of autonomous educational organizations and their organizations and a non-profit organization created in the organizational and legal form of a foundation, bear responsibility, as established by the laws of the Republic of Kazakhstan, for:

achievement of performance indicators defined in the development plans of state bodies, development plans, action plans of quasi-public sector entities, as well as long-term development strategies of autonomous educational organizations and (or) in budget programs of the relevant administrators of budget programs;

validity and reliability of calculations for the budget program (subprogram), completeness and timeliness of submission of the budget program (subprogram);

the validity and reliability of reports on the use of budgetary funds.

12. Targeted contributions are gratuitous and non-refundable payments from the republican budget to the social health insurance fund:

1) to pay for the provision of services within the guaranteed volume of free medical care;

2) in the form of state contributions for compulsory social health insurance for citizens of the Republic of Kazakhstan exempt from paying contributions to the social health insurance fund, as defined by the Law of the Republic of Kazakhstan "On Compulsory Social Health Insurance";

3) to pay for the services of healthcare entities for the provision of medical care in the system of compulsory social health insurance to military personnel, and employees of special government and law enforcement agencies.

The Social Health Insurance Fund ensures the achievement of the performance indicators of the target contribution, as defined in the development plan of the authorized body in the field of healthcare.

Financing of the budget program (subprogram) aimed at investing a target contribution shall be carried out in accordance with the procedure established by the authorized body in the field of healthcare in agreement with the central authorized body for budget execution.

The Social Health Insurance Fund and the relevant administrators of budget programs shall prepare reports on the use of the target contribution in the manner determined by the central authorized body for budget execution.

The procedure for drawing up reports on the use of the target contribution, the forms and deadlines for its submission, as well as the requirements for the information provided on the progress and results of the use of the target contribution, shall be determined by the authorized body in the field of healthcare in agreement with the central authorized body for budget execution.

Information on the use of the target contribution is subject to publication.

The head of the social health insurance fund and the relevant administrators of budget programs bear responsibility, as established by the laws of the Republic of Kazakhstan, for:

achievement of performance indicators defined in the development plans of state bodies, development plans, action plans of quasi-public sector entities and (or) budget programs of the relevant administrators of budget programs;

validity and reliability of calculations for the budget program (subprogram), completeness and timeliness of submission of the budget program (subprogram);

the validity and reliability of reports on the use of budgetary funds.

13. The consolidated plan for financing obligations, the consolidated plan for receipts and financing payments, plans for financing obligations and payments of administrators of budget programs, and individual plans for financing obligations and payments of government agencies shall be developed, approved and subject to change in the manner established by this Code.

14. Execution of budgets based on receipts, acceptance of obligations, implementation of payments and money transfers, use of budgetary funds balances as of January 1, 2025, clarification, sequestration and adjustment of budgets in 2025, monitoring shall be carried out in the manner prescribed by this Code.

15. When clarifying, adjusting and executing the Republican and local budgets in 2025:

1) Article 15 of this Code shall apply as follows:

"The expenses of special government agencies that carry out intelligence and counterintelligence activities and their institutions, as well as government agencies that ensure the security of protected persons and facilities, are classified according to one functional group with reflection according to one specificity of the economic classification of expenses for the following budget programs:

one budget program aimed at fulfilling state functions and powers, providing transfers and making capital expenditures;

one budget program aimed at implementing budget investments.

Expenses on the implementation of operational-search activities of state bodies and their institutions, except for special state bodies, are classified according to one functional group, according to one budget program aimed at the performance of state functions and powers, except for capital expenditures and expenses on the implementation of budget investment projects, reflected according to one specific economic classification of expenses.";

2) concerning expenditures of the republican budget, paragraph four of subparagraph 3) of paragraph 1 of Article 30 of this Code shall apply as follows:

"organization and provision of activities of the penal system;"

3) concerning budget expenditures of a city of republican significance or the capital, the first paragraph of subparagraph 3) of paragraph 1 of Article 31 of this Code shall apply as follows:

3) "public order, safety:";

4) concerning regional budget expenditures, the first paragraph of subparagraph 3) of paragraph 1 of Article 32 of this Code shall apply as follows:

3) "public order, safety:".

16. Clarifications, adjustments and execution of the republican and local budgets in the 2025 financial year shall be carried out without applying the provisions of paragraphs 4, 5 and 6 of Article 36, paragraphs 4, 5, 6 and 7 of Article 37, Article 38, the third paragraph of paragraph 1 and paragraphs 3, 4 and 5 of Article 48, part thirteen of paragraph 3 of Article 70, part four of paragraph 1, paragraphs 4, 5 and 6 of Article 79, part three of paragraph 3 of Article 83, parts one, two, three, four, five, sixth, tenth, eleventh, twelfth and thirteenth of paragraph 8 of Article 148, and paragraph two of paragraph 6 of Article 149 of this Code.

Article 169. Features of drawing up annual reports on the execution of the Republican and local budgets for the 2024 and 2025 financial years

1. The annual report on the execution of the Republican and local budgets for 2024 and 2025 shall be compiled according to the budget structure, consisting of the following sections:

1) income:

tax revenues;

non-tax revenues;

proceeds from the sale of fixed assets;

receipt of transfers;

2) costs;

3) net budget lending:

budget loans;

repayment of budget loans;

4) balance on transactions with financial assets:

acquisition of financial assets;

proceeds from the sale of state financial assets;

5) budget deficit (surplus);

6) non-oil budget deficit (surplus);

7) financing the budget deficit (using the surplus):

receipt of loans;

repayment of loans;

used budgetary funds balances.

2. The annual report on the execution of the republican budget for the 2024 and 2025 financial years shall consist of:

1) a report on the execution of the republican budget for the relevant financial year, which represents data on the execution of the republican budget indicators, in accordance with the appendices to the law on the republican budget;

2) an analytical report on the execution of the republican budget in terms of receipts and expenditures.

The analytical report on the expenditures of the republican budget contains information on the implementation of goals and the achievement of target indicators of the development plan of the state body concerning budget funds and performance indicators of budget programs and the ineffective implementation of budget programs.

For administrators of republican budget programs who do not design development plans for government agencies, analytical information is reflected for budget programs with an indication of performance indicators.

3) explanatory note;

4) annual consolidated financial statements on the execution of the republican budget.

3. The annual report on the execution of the local budget for the 2024 and 2025 financial years shall consist of:

1) a report on the execution of the local budget, which represents data on the execution of local budget indicators, in accordance with the appendices to the decision of the maslikhat on the local budget;

2) an analytical report on the execution of the local budget in terms of revenues and the implementation of local budget programs.

The analytical report on the implementation of local budget programs contains information on the achievement of target indicators of the development plan of the region, city of republican significance, capital, indicators of direct and final results of local budget programs, the development of allocated budget funds, ineffective implementation of budget programs;

3) explanatory note;

4) annual consolidated financial statements on the execution of the regional budget, budgets of the city of republican significance, and the capital.

4. The annual report on the execution of the republican and local budgets for the 2024 and 2025 financial years with appendices shall be prepared in accordance with paragraphs 2 and 3 of this article, submitted, reviewed and approved in the manner and within the timeframes provided for by this Code.

Footnote. Article 170 shall be effective until 31.12.2027 in accordance with paragraph 4 of Article 172 of this Code.

Article 170. Block budgeting

To improve budget legislation, the Government of the Republic of Kazakhstan shall have the right to implement (introduce) a pilot project providing for block budgeting.

Block budgeting is a special pilot procedure of the budget process, the main principles of which are:

1) establishing stable limits on the expenditure of the administrator of budget programs for three years;

2) granting the administrator of budget programs the right to independently plan their expenses within the established stable limits of expenses and use, including the distribution or redistribution of allocated budget funds for the prompt resolution of the goals and objectives of a government agency or local executive body with increased responsibility of top managers.

The rules for the implementation (introduction) of block budgeting and the list of state bodies and local executive bodies participating in block budgeting shall be approved by the Government of the Republic of Kazakhstan.

The provisions of this Code shall apply to state bodies and local executive bodies participating in block budgeting, taking into account the features established by the rules for the implementation (implementation) of block budgeting.

Chapter 33. FINAL PROVISIONS

Article 171. Responsibility for the violation of budget legislation of the Republic of Kazakhstan

Violation of the budget legislation of the Republic of Kazakhstan entails liability established by the laws of the Republic of Kazakhstan.

Article 172. Procedure for the entry into force of this Code

1. This Code shall come into effect on January 1, 2025, except for:

1) Article 135, which shall come into effect on January 1, 2026;

2) paragraph five of paragraph 3 of Article 40, subparagraph 5) of paragraph 2 of Article 47, Article 54, part two of paragraph 2 of Article 73, subparagraph 3) of paragraph 2 of Article 90, subparagraph 2) of paragraph 6 of Article 130, paragraph 2 of Article 133, which shall come into effect on January 1, 2027;

3) subparagraph 12) of paragraph 1 of Article 71, paragraph 2 of Article 87, part three of paragraph 5 of Article 96, paragraph eight of part three of subparagraph 3) of paragraph 5 of Article 121, which shall come into effect on January 1, 2028.

2. Suspend until July 1, 2025, the effect of paragraph 1 of Article 102 of this Code, establishing that:

1) from January 1, 2025, to April 1, 2025, this paragraph shall apply as follows:

"1. Money from the sale of goods (works, services) by state institutions, which are granted the right to carry out income-generating activities by the laws of the Republic of Kazakhstan, shall be transferred to the relevant budget, with the exception of money from the sale of goods (works, services) produced by state institutions in the fields of science, education, physical education and sports, variety testing, agrochemical services for agricultural production, monitoring and assessment of the melioration state of irrigated lands, veterinary medicine, forestry, specially protected natural areas, state institutions of special state and law enforcement agencies in the field of providing medical care within the framework of the guaranteed volume of free medical care and the system of compulsory social health insurance, as well as state institutions of the Armed Forces of the Republic of Kazakhstan, state libraries, state museums, museum-reserves and state archives, in accordance with the laws of the Republic of Kazakhstan.";

2) from April 1, 2025, to July 1, 2025, this paragraph shall apply as follows:

"1. Money from the sale of goods (works, services) by state institutions, which are granted the right to carry out income-generating activities by the laws of the Republic of Kazakhstan, shall be transferred to the relevant budget, except for money from the sale of goods (works, services) produced by state institutions in the fields of science, education, physical education and sports, variety testing, agrochemical services for agricultural production, veterinary medicine, forestry, specially protected natural areas, state institutions of special state and law enforcement agencies in the field of providing medical care within the framework of the guaranteed volume of free medical care and the system of compulsory social health insurance, as well as state institutions of the Armed Forces of the Republic of Kazakhstan, state libraries, state museums, museum-reserves and state archives, in accordance with the laws of the Republic of Kazakhstan."

3. To establish that parts one and two of paragraph 3 of Article 83 of this Code shall be valid until December 31, 2025.

4. To establish that Article 170 of this Code shall be valid until December 31, 2027.

5. The legislation of the Republic of Kazakhstan in force at the time of entry into force of this Code shall be applied to the extent that it does not contradict it, and within one year from the date of entry into force of this Code shall be brought into conformity with it.

6. To declare the Budget Code of the Republic of Kazakhstan of December 4, 2008, as invalid from the date of entry into force of this Code.

The President of the Republic of Kazakhstan

K. TOKAYEV

Бюджетный кодекс Республики Казахстан

Кодекс Республики Казахстан от 15 марта 2025 года № 171-VIII.

Примечание ИЗПИ!
Введение в действие см. ст. 172.
Вниманию пользователей!
Для удобства пользования ИЗПИ создано СОДЕРЖАНИЕ

ОБЩАЯ ЧАСТЬ

РАЗДЕЛ 1. ОСНОВНЫЕ ПОЛОЖЕНИЯ

Глава 1. ОБЩИЕ ПОЛОЖЕНИЯ

Статья 1. Бюджетное законодательство Республики Казахстан

1. Бюджетное законодательство Республики Казахстан основывается на Конституции Республики Казахстан, состоит из настоящего Кодекса и иных нормативных правовых актов, принятие которых предусмотрено настоящим Кодексом.

Бюджетное законодательство Республики Казахстан действует на всей территории Республики Казахстан и распространяется на всех физических и юридических лиц.

2. Положения настоящего Кодекса, за исключением случаев, предусмотренных настоящим Кодексом, не распространяются на Национальный Банк Республики Казахстан, его ведомства и организации, входящие в его структуру, а также уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций, юридических лиц, акционером (участником, доверительным управляющим) которых является Национальный Банк Республики Казахстан, за исключением некоммерческой организации, обеспечивающей условия для деятельности органов, их организаций и участников Международного финансового центра "Астана".

3. Положения настоящего Кодекса применяются с учетом особенностей, установленных законами Республики Казахстан, актами Президента Республики Казахстан, регулирующими вопросы государственных секретов, выборов Президента Республики Казахстан, депутатов Парламента Республики Казахстан, депутатов маслихатов, акимов районов (городов областного значения), городов районного значения, сел, поселков, сельских округов, а также членов органов местного самоуправления в Республике Казахстан, осуществления оперативно-розыскной, разведывательной, контрразведывательной деятельности, обеспечения внешнеполитической деятельности, обороноспособности и национальной безопасности страны, финансирования судебной системы Республики Казахстан, финансирования уполномоченного органа по возврату активов.

4. Международные договоры, ратифицированные Республикой Казахстан, имеют приоритет перед настоящим Кодексом. Порядок и условия действия на территории Республики Казахстан международных договоров, участницей которых является Республика Казахстан, определяются законодательством Республики Казахстан.

5. Акты Правительства Республики Казахстан и местных исполнительных органов о распределении денег соответственно из республиканского и местных бюджетов на очередной финансовый год утрачивают силу после окончания соответствующего финансового года, за исключением положений данных актов о выделении денег на возвратной основе.

Действия приложений к закону о республиканском бюджете (решению маслихата о местном бюджете) по второму и третьему годам планового периода утрачивают силу с введением в действие закона о республиканском бюджете (решения маслихата о местном бюджете) на следующий плановый период.

6. Закон о республиканском бюджете, решение маслихата о местном бюджете, акты Правительства Республики Казахстан и местных исполнительных органов об их реализации, а также нормативные правовые акты о внесении изменений и дополнений в них вводятся в действие с 1 января соответствующего финансового года.

Статья 2. Основные цель и задачи бюджетного законодательства Республики Казахстан и общие требования к получателям бюджетных средств

1. Основной целью бюджетного законодательства Республики Казахстан является обеспечение гармонизации стратегических целей государственного управления, задач и функций государства с объемами бюджетных средств, необходимыми для их достижения или реализации в соответствии с проводимой бюджетной политикой.

2. Основными задачами бюджетного законодательства Республики Казахстан являются:

1) установление основных положений, принципов и механизмов функционирования бюджетной системы, образования и использования бюджетных средств, а также формирования и использования Национального фонда Республики Казахстан;

2) регулирование бюджетных, межбюджетных отношений;

3) создание правовых основ для эффективного управления государственными финансами и бюджетом через принципы бюджетной системы.

3. Для реализации основных целей и задач бюджетного законодательства Республики Казахстан предусматриваются следующие требования:

администраторам бюджетных программ, местным исполнительным органам и иным получателям бюджетных средств запрещается вносить Президенту Республики Казахстан, в Администрацию Президента Республики Казахстан, Правительство Республики Казахстан, центральный уполномоченный орган по бюджетному планированию и местные уполномоченные органы по государственному планированию предложения об увеличении расходов бюджета вне процесса планирования бюджета;

администраторам бюджетных программ, местным исполнительным органам и иным получателям бюджетных средств запрещается вносить Президенту Республики Казахстан, в Администрацию Президента Республики Казахстан, Правительство Республики Казахстан предложения, связанные с изменением механизмов или инструментов выполнения задач бюджетного законодательства Республики Казахстан, установленных пунктом 2 настоящей статьи, без согласования с центральным уполномоченным органом по бюджетной политике, центральным уполномоченным органом по бюджетному планированию, местным уполномоченным органом по государственному планированию, а также при необходимости центральным уполномоченным органом по исполнению бюджета и государственным казначейством;

местным уполномоченным отраслевым государственным органам запрещается согласование предложений центральных отраслевых государственных органов об увеличении, сокращении и (или) перераспределении расходов бюджета без согласования с местным уполномоченным органом по государственному планированию и соблюдения процедур, предусмотренных пунктом 2 статьи 73 настоящего Кодекса.

4. Разногласия между администраторами бюджетных программ и центральным уполномоченным органом по бюджетному планированию и (или) местным уполномоченным органом по государственному планированию рассматриваются соответствующей бюджетной комиссией, за исключением разногласий между администраторами бюджетных программ, финансируемыми из бюджетов городов районного значения, сел, поселков, сельских округов, и местными уполномоченными органами по государственному планированию районов (городов областного значения), которые рассматриваются собранием местного сообщества.

Статья 3. Основные понятия, используемые в настоящем Кодексе

1. В настоящем Кодексе используются следующие основные понятия:

1) утвержденный бюджет – бюджет, утвержденный Парламентом Республики Казахстан или соответствующим маслихатом;

2) бюджет – централизованный денежный фонд государства, предназначенный для финансового обеспечения реализации его задач и функций;

3) бюджетная система – совокупность бюджетов, Национального фонда Республики Казахстан, а также бюджетных процесса и отношений, в том числе с субъектами квазигосударственного сектора, внебюджетными фондами;

4) бюджетные средства – деньги и иные активы государства, поступление в государственную собственность и расходование которых отражаются в бюджете в денежной форме;

5) неосвоение бюджетных средств – сложившееся по итогам отчетного периода превышение плана финансирования по платежам над оплаченными обязательствами по бюджетной программе за вычетом экономии бюджетных средств, нераспределенного остатка резерва на инициативы Президента Республики Казахстан, Правительства Республики Казахстан и местных исполнительных органов, возврата целевых трансфертов, выделенных из Национального фонда Республики Казахстан, и возврата целевых трансфертов на развитие, выделенных в отчетном финансовом году, разрешенных доиспользовать в соответствии с настоящим Кодексом;

6) бюджетный процесс – регламентированная бюджетным законодательством Республики Казахстан деятельность участников бюджетного процесса на этапах прогнозирования, планирования, рассмотрения, утверждения, исполнения, уточнения, секвестра и корректировки бюджета, ведения бухгалтерского учета и финансовой отчетности, бюджетного учета и бюджетной отчетности, мониторинга и оценки результатов;

7) бюджетная политика – совокупность мер по управлению государственными финансами Республики Казахстан, направленных на обеспечение устойчивости государственных финансов;

8) внебюджетный фонд – централизованный денежный фонд, создаваемый в форме юридического лица, учредителем и единственным акционером которого является государство, или контрольного счета наличности, основным предназначением которого является реализация социально-экономических задач развития республики или региона;

9) неэффективное исполнение бюджетных программ – недостижение конечных результатов, предусмотренных паспортами бюджетных программ, в том числе при полном освоении бюджетных средств;

10) бюджетные отношения – отношения, возникающие в бюджетном процессе;

11) бюджетные операции – операции, осуществляемые в процессе исполнения бюджета;

12) отчетный финансовый год – год, предшествующий текущему финансовому году планового периода;

13) плановый период – три финансовых года, следующих за текущим финансовым годом;

14) очередной финансовый год – год, следующий за текущим финансовым годом;

15) финансовый год – период времени, начинающийся 1 января и заканчивающийся 31 декабря календарного года, в течение которого осуществляется исполнение бюджета;

16) финансирование – выделение бюджетных денег их получателям;

17) краткосрочный период – период продолжительностью до одного года;

18) активы государства – имущественные и неимущественные блага и права, имеющие стоимостную оценку, полученные в государственную собственность в результате прошлых операций или событий;

19) государственный инвестиционный проект – комплекс мероприятий, предусмотренных настоящим Кодексом, направленных на создание и (или) развитие активов, включая создание новых, расширение и (или) обновление действующих производств;

20) государственные финансы – система отношений республиканского бюджета, местных бюджетов, Национального фонда Республики Казахстан, субъектов квазигосударственного сектора, внебюджетных фондов, возникающих при формировании, распределении, перераспределении активов и обязательств государственного сектора;

21) устойчивость государственных финансов – состояние государственных финансов, обеспечивающее финансирование реализации задач и функций государства с учетом его обязательств в долгосрочном периоде;

22) уточненный бюджет – утвержденный бюджет с учетом изменений и дополнений, принятых Парламентом Республики Казахстан или соответствующим маслихатом в ходе его исполнения;

23) показатели результатов – совокупность целевых индикаторов, конечных результатов, характеризующих деятельность государственного органа по реализации плана развития государственного органа, планов мероприятий или планов развития субъектов квазигосударственного сектора, планов развития области, города республиканского значения, столицы и (или) паспортов бюджетных программ, а также субъектов квазигосударственного сектора по реализации своих планов мероприятий или планов развития;

24) целевой индикатор – показатель, количественно измеряющий достижение цели плана развития государственного органа, плана мероприятий или плана развития субъекта квазигосударственного сектора, или плана развития области, города республиканского значения, столицы;

25) среднесрочный период – период, следующий за текущим финансовым годом, продолжительностью от года до пяти лет;

26) сбалансированность – соответствие принимаемых обязательств объемам планируемых бюджетных средств на уровне не более установленного проектом бюджета;

27) скорректированный бюджет – утвержденный (уточненный) бюджет с учетом изменений и дополнений, внесенных в ходе его исполнения на основании постановлений Правительства Республики Казахстан и местных исполнительных органов, решений акимов городов районного значения, сел, поселков, сельских округов и иных нормативных правовых актов Республики Казахстан;

28) конечный результат – показатель паспорта бюджетной программы, качественно измеряющий достижение цели и (или) целевого индикатора плана развития государственного органа, плана развития области, города республиканского значения, столицы и (или) бюджетной программы в пределах предусмотренных бюджетных средств;

29) долгосрочный период – период, следующий за текущим финансовым годом, продолжительностью от пяти до тридцати лет.

2. Другие понятия бюджетного законодательства Республики Казахстан, не указанные в настоящей статье, используются в значениях, определяемых в соответствующих статьях настоящего Кодекса.

Понятия других отраслей законодательства Республики Казахстан, используемые в настоящем Кодексе, применяются в том значении, в каком они используются в соответствующих отраслях законодательства Республики Казахстан, если иное не предусмотрено настоящим Кодексом.

При несовпадении определений понятий бюджетного законодательства Республики Казахстан с определениями понятий других отраслей законодательства Республики Казахстан применительно к бюджетным отношениям используются понятия бюджетного законодательства Республики Казахстан.

Статья 4. Основные принципы бюджетной системы Республики Казахстан

Бюджетная система Республики Казахстан основывается на следующих основных принципах:

1) принцип единства – применение единых принципов организации и функционирования бюджетной системы с использованием единых процедур и технических решений бюджетного процесса в Республике Казахстан;

2) принцип устойчивости государственных финансов – формирование бюджетной политики, обеспечивающей финансирование реализации задач и функций государства с учетом его обязательств в долгосрочном и среднесрочном периодах;

3) принцип полноты – полнота отражения и учета в бюджете и Национальном фонде Республики Казахстан всех соответствующих поступлений и расходов, предусмотренных законодательством Республики Казахстан, недопущение зачетов взаимных требований с использованием бюджетных средств, равно как и уступок прав требований по бюджетным средствам;

4) принцип обоснованности – планирование и использование средств бюджета, Национального фонда Республики Казахстан и активов государства в соответствии с показателями прогноза социально-экономического развития на основе нормативных правовых актов и других документов, определяющих необходимость включения в проект бюджета тех или иных поступлений или расходов и обоснованность их объемов;

5) принцип последовательности – соблюдение государственными органами ранее принятых решений в сфере бюджетных отношений, отражение в бюджетной документации сведений за последние три отчетных финансовых года и на три года, предусмотренных утвержденным (уточненным) бюджетом на плановый период;

6) принцип эффективности – осуществление бюджетного процесса, планирования и использования средств Национального фонда Республики Казахстан исходя из необходимости достижения оптимального соотношения между расходами и результатами, обеспечивая реализацию государственных функций и качественное предоставление государственных услуг при минимальном объеме бюджетных средств;

7) принцип результативности – планирование и исполнение бюджета, использование средств Национального фонда Республики Казахстан, принятие административных и управленческих решений, ориентированных на достижение показателей результатов, предусмотренных планами развития государственных органов, планами развития областей, городов республиканского значения, столицы, планами развития или планами мероприятий субъектов квазигосударственного сектора, или паспортами бюджетных программ;

8) принцип самостоятельности бюджета – установление стабильного распределения поступлений между бюджетами разных уровней и определение направлений их расходования в соответствии с настоящим Кодексом, право всех уровней государственного управления самостоятельно осуществлять бюджетный процесс в соответствии с настоящим Кодексом, недопустимость изъятия доходов, дополнительно полученных в ходе исполнения местных бюджетов, и остатков бюджетных средств местных бюджетов в вышестоящие бюджеты, недопустимость возложения на нижестоящие бюджеты дополнительных расходов без соответствующей их компенсации;

9) принцип единства кассы – зачисление всех поступлений в бюджет на единый казначейский счет и осуществление всех предусмотренных расходов с единого казначейского счета в национальной валюте;

10) принцип транспарентности – открытость и доступность бюджетного процесса для общества, обязательное опубликование нормативных правовых актов в области бюджетного законодательства Республики Казахстан, сведений о государственных финансах, утвержденных (уточненных, скорректированных) бюджетов и других документов, определенных настоящим Кодексом, за исключением сведений, составляющих государственную или иную охраняемую законом тайну.

Статья 5. Участники бюджетного процесса

Участниками бюджетного процесса являются:

1) Правительство Республики Казахстан, местные исполнительные органы, аппараты акимов городов районного значения, сел, поселков, сельских округов;

2) представительные органы – Парламент Республики Казахстан и маслихаты;

3) государственные органы;

4) органы государственного аудита и финансового контроля;

5) центральный уполномоченный орган по бюджетной политике – центральный исполнительный орган, осуществляющий руководство, а также в пределах, предусмотренных законодательством Республики Казахстан, межотраслевую координацию в области бюджетной политики, в том числе в области развития бюджетной системы, управления государственными финансами и прогнозирования доходов, экономической политики, политики привлечения инвестиций, государственно-частного партнерства, государственных инвестиционных проектов, межбюджетных отношений, государственного и гарантированного государством заимствования и долга, управления государственными активами, привлечения и в пределах компетенций, установленных настоящим Кодексом, использования грантов;

6) центральный уполномоченный орган по региональной политике – центральный исполнительный орган, осуществляющий руководство, а также в пределах, предусмотренных законодательством Республики Казахстан, межотраслевую координацию в области формирования и реализации государственной политики в сфере регионального развития;

7) центральный уполномоченный орган по государственному планированию – центральный исполнительный орган, осуществляющий руководство, а также в пределах, предусмотренных законодательством Республики Казахстан, межотраслевую координацию в области государственного планирования и стратегических, контрольных, реализационных и регулятивных функций;

8) центральный уполномоченный орган по бюджетному планированию – центральный исполнительный орган, осуществляющий руководство, а также в пределах, предусмотренных законодательством Республики Казахстан, межотраслевую координацию в области бюджетного планирования, в пределах компетенции методологическое руководство по бюджетному планированию, а также выработку предложений по совершенствованию системы бюджетного планирования;

9) центральный уполномоченный орган по исполнению бюджета – центральный исполнительный орган, осуществляющий руководство, а также в пределах, предусмотренных законодательством Республики Казахстан, межотраслевую координацию в области исполнения бюджета, ведения бухгалтерского учета, бюджетного учета и бюджетной отчетности по исполнению республиканского бюджета и в пределах своей компетенции – местных бюджетов, внебюджетных фондов;

10) государственное казначейство – ведомство центрального исполнительного органа по исполнению бюджета, на которое возложены функции уполномоченного органа по казначейскому исполнению бюджета;

11) органы государственного казначейства – территориальные подразделения государственного казначейства;

12) органы государственных доходов, определенные налоговым законодательством Республики Казахстан;

13) уполномоченные государственные органы, ответственные за взимание неналоговых поступлений с физических и юридических лиц в республиканский или местный бюджет, Национальный фонд Республики Казахстан, Фонд компенсации потерпевшим, Специальный государственный фонд и осуществляющие контроль за их поступлением (далее – уполномоченные органы по неналоговым поступлениям);

14) местный уполномоченный орган по государственному планированию – исполнительный орган, финансируемый из местного бюджета, осуществляющий функции в сфере стратегического, экономического и бюджетного планирования в соответствующей административно-территориальной единице;

15) местный уполномоченный орган по исполнению бюджета – исполнительный орган, финансируемый из местного бюджета, осуществляющий функции в сфере исполнения бюджета, ведения бухгалтерского учета, бюджетного учета и бюджетной отчетности по исполнению местного бюджета;

16) Совет по управлению Национальным фондом Республики Казахстан – консультативно-совещательный орган при Президенте Республики Казахстан, одной их основных задач которого является оказание содействия, выработка и рассмотрение предложений и формирование рекомендаций Президенту Республики Казахстан по вопросам использования Национального фонда Республики Казахстан.

Решение о создании Совета по управлению Национальным фондом Республики Казахстан, его состав и положение утверждаются Президентом Республики Казахстан;

17) бюджетная комиссия – консультативно-совещательный орган, создаваемый с целью обеспечения своевременной и качественной разработки проекта бюджета и выработки предложений по планированию и исполнению бюджета.

Правительство Республики Казахстан образует Республиканскую бюджетную комиссию, утверждает положение о ней, компетенции и состав.

Местные исполнительные органы областей, городов республиканского значения, столицы, районов (городов областного значения) образуют соответствующие местные бюджетные комиссии, утверждают положения о них, компетенции и состав.

Первый руководитель администратора республиканских бюджетных программ образует ведомственную бюджетную комиссию, определяет ее рабочий орган и утверждает положение о ней, компетенции и состав.

Бюджетные комиссии осуществляют свою деятельность на постоянной основе.

В компетенцию республиканской бюджетной комиссии, бюджетных комиссий области, города республиканского значения, столицы, района (города областного значения) входят:

1) выработка предложений по прогнозу социально-экономического развития, проектам планов развития государственных органов или проектам планов развития области, города республиканского значения, столицы или проектам изменений и дополнений в них, лимитам расходов администраторов бюджетных программ и направлениям расходов администраторов бюджетных программ;

2) выработка предложений по определению показателей проектов бюджетов, уточнению, корректировке бюджетов;

3) выработка предложений по проектам нормативных правовых актов, предусматривающим сокращение поступлений или увеличение расходов республиканского и (или) местных бюджетов и (или) Национального фонда Республики Казахстан, в том числе в случае, предусмотренном абзацем пятым части первой пункта 2 статьи 73 настоящего Кодекса;

4) выработка предложений по проектам нормативных правовых актов, разработанным в реализацию положений настоящего Кодекса;

5) рассмотрение результатов обзора расходов, бюджетного мониторинга, проведенной оценки результатов и выработка предложений по ним;

6) иные полномочия, предусмотренные настоящим Кодексом, а также положениями о бюджетных комиссиях.

В компетенцию ведомственных бюджетных комиссий входят:

1) выработка предложений по проекту плана развития государственного органа или проекту изменений и дополнений в план развития государственного органа, бюджетным запросам;

2) рассмотрение результатов бюджетного мониторинга, проведенной оценки результатов и выработка предложений по ним;

3) иные полномочия, предусмотренные настоящим Кодексом, а также положениями о ведомственных бюджетных комиссиях.

Рабочими органами Республиканской бюджетной комиссии и местных бюджетных комиссий являются соответственно центральный уполномоченный орган по бюджетному планированию и местные уполномоченные органы по государственному планированию.

Председателем местной бюджетной комиссии является аким соответствующей области, города республиканского значения, столицы, района (города областного значения).

Секретарем местной бюджетной комиссии является первый руководитель местного уполномоченного органа по государственному планированию.

Порядок организации деятельности бюджетной комиссии разрабатывается и определяется рабочим органом соответствующей бюджетной комиссии;

18) общественный совет – консультативно-совещательный, наблюдательный орган, образуемый в соответствии с Законом Республики Казахстан "Об общественных советах";

19) администратор бюджетных программ – государственный орган, ответственный за планирование, обоснование, реализацию и достижение результатов бюджетных программ, определяемый согласно возложенным на него законодательством Республики Казахстан функциям, полномочиям и компетенциям.

Администратор бюджетных программ самостоятельно использует бюджетные средства в случае, если он является одновременно администратором бюджетной программы и государственным учреждением.

Структурные и территориальные подразделения государственных органов не могут быть администраторами бюджетных программ, за исключением территориальных органов полиции, уголовно-исполнительной (пенитенциарной) системы и территориальных подразделений уполномоченного органа в сфере гражданской защиты области, города республиканского значения, столицы, которые являются администраторами областных бюджетных программ, бюджетных программ городов республиканского значения, столицы;

20) субъекты квазигосударственного сектора – государственные предприятия, товарищества с ограниченной ответственностью, акционерные общества, в том числе Фонд национального благосостояния, национальные управляющие холдинги, национальные холдинги, национальные компании, учредителем, участником или акционером которых является государство, а также дочерние, зависимые и иные юридические лица, являющиеся аффилированными с ними в соответствии с законодательными актами Республики Казахстан, фонд социального медицинского страхования, Государственный фонд социального страхования, некоммерческая организация, обеспечивающая условия для деятельности органов, их организаций и участников Международного финансового центра "Астана";

21) автономная организация образования – не имеющая членства некоммерческая организация, учреждаемая Правительством Республики Казахстан, правовой статус и особый правовой режим деятельности которой определяются законодательными актами Республики Казахстан;

22) получатели бюджетных средств – физические и юридические лица, получающие бюджетные средства через администраторов бюджетных программ или субъектов квазигосударственного сектора и использующие их в целях обеспечения реализации задач и функций государства.

Получатели бюджетных средств обязаны расходовать бюджетные средства по целевому назначению и обеспечить исполнение принятых на себя обязательств по достижению результатов, определенных в бюджетной и иной документации, разрабатываемой согласно настоящему Кодексу, за исключением случаев, предусмотренных настоящим Кодексом.

Получателям бюджетных средств, в том числе субъектам квазигосударственного сектора, запрещается размещать на депозитах и в других финансовых инструментах, в том числе за рубежом, бюджетные средства с целью получения вознаграждений, за исключением случаев, предусмотренных настоящим Кодексом;

23) резиденты Республики Казахстан – юридические лица, созданные в соответствии с законодательством Республики Казахстан, с местонахождением в Республике Казахстан, а также их филиалы и представительства с местонахождением в Республике Казахстан и (или) за ее пределами;

24) финансовое агентство – национальный управляющий холдинг и юридические лица, сто процентов акций которых принадлежит национальному управляющему холдингу, а также банк или организация со стопроцентным участием государства, осуществляющая отдельные виды банковских операций, уполномоченные в соответствии с законодательством Республики Казахстан на реализацию государственной инвестиционной политики в определенных сферах экономики и осуществляющие в этих целях заимствования на финансовом рынке Республики Казахстан и (или) международном финансовом рынке;

25) интегратор в области бюджетного процесса – юридическое лицо, единственным акционером которого является государство, определяемое центральным уполномоченным органом по исполнению бюджета, на которое возлагаются функции по обеспечению цифровизации и автоматизации бюджетного процесса.

Статья 6. Цифровая трансформация бюджетного процесса

1. Цифровая трансформация объектов информатизации бюджетного процесса охватывает все этапы бюджетного процесса и осуществляется с соблюдением требований, установленных настоящим Кодексом и законами Республики Казахстан.

2. Цифровая трансформация бюджетного процесса обеспечивается интегратором в области бюджетного процесса.

Цифровая трансформация процесса бюджетного планирования местных бюджетов обеспечивается местными исполнительными органами.

3. Интегратор в области бюджетного процесса:

обеспечивает создание, сопровождение, развитие, информационную безопасность и реализацию объектов информатизации бюджетного процесса;

оказывает информационно-аналитические и консультационные услуги по вопросам цифровой трансформации бюджетного процесса;

обеспечивает доступ представительным органам и органам государственного аудита и финансового контроля к объектам информатизации бюджетного процесса в соответствии с порядком, определяемым центральным уполномоченным органом по исполнению бюджета.

4. Стандарты и требования к объектам информатизации бюджетного процесса разрабатываются и утверждаются уполномоченным органом по исполнению бюджета с соблюдением требований законодательства Республики Казахстан в сфере информатизации.

Глава 2. УРОВНИ, ВИДЫ И СТРУКТУРА БЮДЖЕТА

Статья 7. Уровни бюджета

1. В Республике Казахстан утверждаются, исполняются и являются самостоятельными бюджеты следующих уровней:

1) республиканский бюджет, утверждаемый законом Республики Казахстан;

2) областной бюджет, бюджет города республиканского значения, столицы, утверждаемые решением областного маслихата, маслихата города республиканского значения, столицы;

3) районный (города областного значения) бюджет, утверждаемый решением районного (города областного значения) маслихата;

4) бюджет города районного значения, села, поселка, сельского округа, утверждаемый решением районного (города областного значения) маслихата после согласования с собранием местного сообщества.

2. Республиканским бюджетом является централизованный денежный фонд, формируемый за счет поступлений, определенных настоящим Кодексом, и предназначенный для финансового обеспечения задач и функций центральных государственных органов, подведомственных им государственных учреждений и реализации общереспубликанских направлений государственной политики.

3. Областным бюджетом, бюджетом города республиканского значения, столицы является централизованный денежный фонд, формируемый за счет поступлений, определенных настоящим Кодексом, и предназначенный для финансового обеспечения задач и функций местных государственных органов областного уровня, города республиканского значения, столицы, подведомственных им государственных учреждений и реализации государственной политики в соответствующей административно-территориальной единице.

Районным (города областного значения) бюджетом является централизованный денежный фонд, формируемый за счет поступлений, определенных настоящим Кодексом, и предназначенный для финансового обеспечения задач и функций местных государственных органов районного (города областного значения) уровня, подведомственных им государственных учреждений и реализации государственной политики в соответствующей административно-территориальной единице.

Бюджетом города районного значения, села, поселка, сельского округа является централизованный денежный фонд, формируемый за счет поступлений, определенных настоящим Кодексом, и предназначенный для финансового обеспечения задач и функций акима города районного значения, села, поселка, сельского округа, подведомственных им государственных учреждений и реализации государственной политики в соответствующей административно-территориальной единице.

Областные бюджеты, бюджеты городов республиканского значения, столицы, районные (городов областного значения) бюджеты, бюджеты городов районного значения, сел, поселков, сельских округов относятся к местным бюджетам.

4. В Республике Казахстан в случаях, установленных настоящим Кодексом, может разрабатываться, утверждаться и исполняться чрезвычайный государственный бюджет.

Чрезвычайный государственный бюджет формируется на основе республиканского и местных бюджетов и вводится в случае чрезвычайного или военного положения в Республике Казахстан.

Статья 8. Виды бюджета, используемые в качестве аналитической информации

1. В Республике Казахстан составляются следующие виды бюджетов, используемые в качестве аналитической информации и не подлежащие утверждению:

государственный бюджет;

консолидированный бюджет;

бюджет области;

бюджет района (города областного значения).

2. Государственным бюджетом является централизованный денежный фонд государства, объединяющий республиканский и местные бюджеты без учета взаимопогашаемых операций между ними.

Консолидированным бюджетом является централизованный денежный фонд государства, объединяющий республиканский бюджет, бюджеты областей, городов республиканского значения, столицы, поступления и расходы Национального фонда Республики Казахстан, поступления и расходы внебюджетных фондов без учета взаимопогашаемых операций между ними.

Бюджетом области является централизованный денежный фонд, объединяющий областной бюджет, бюджеты районов (городов областного значения) без учета взаимопогашаемых операций между ними.

Бюджетом района (города областного значения) является централизованный денежный фонд, объединяющий районный (города областного значения) бюджет, бюджеты городов районного значения, сел, поселков, сельских округов без учета взаимопогашаемых операций между ними.

Взаимопогашаемыми операциями являются операции, осуществляемые при формировании консолидированного бюджета, государственного бюджета, бюджета области и района (города областного значения), а также отчетов об их исполнении, связанные с исключением трансфертов, бюджетных кредитов и других платежей, передаваемых из одного уровня бюджета в другой, в целях исключения двойного счета.

Статья 9. Структура бюджета, поступления и расходы бюджета

1. Структура бюджета состоит из следующих разделов:

1) доходы:

налоговые поступления;

неналоговые поступления;

поступления от продажи основного капитала;

специальные поступления;

поступления трансфертов;

2) затраты;

3) чистое бюджетное кредитование:

бюджетные кредиты;

погашение бюджетных кредитов;

4) сальдо по операциям с финансовыми активами:

приобретение финансовых активов;

поступления от продажи финансовых активов государства;

5) дефицит (профицит) бюджета;

6) ненефтяной дефицит (профицит) бюджета;

7) финансирование дефицита (использование профицита) бюджета:

поступление займов;

погашение займов;

используемые остатки бюджетных средств.

2. Поступлениями бюджета являются доходы, суммы погашения бюджетных кредитов, поступления от продажи финансовых активов государства, займы.

Доходами бюджета являются налоговые, неналоговые поступления, поступления от продажи основного капитала, специальные поступления, поступления трансфертов.

Доходы не имеют целевого назначения, за исключением специальных поступлений и целевых трансфертов. Введение новых видов доходов, отмена или изменение действующих осуществляются с обязательным внесением изменений или дополнений в настоящий Кодекс.

Налоговыми поступлениями являются налоги и другие обязательные платежи в бюджет, установленные Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), за исключением платы за негативное воздействие на окружающую среду, таможенные пошлины, таможенные сборы, установленные в соответствии с таможенным законодательством Евразийского экономического союза и (или) Республики Казахстан, специальные, антидемпинговые, компенсационные пошлины, установленные в соответствии с Договором о Евразийском экономическом союзе.

К налоговым поступлениям также относятся авансовые платежи, вносимые в соответствии с таможенным законодательством Евразийского экономического союза и (или) Республики Казахстан в счет уплаты предстоящих таможенных пошлин, таможенных сборов, налогов, специальных, антидемпинговых, компенсационных пошлин.

Неналоговыми поступлениями являются:

обязательные, невозвратные платежи в бюджет, установленные настоящим Кодексом и другими законодательными актами Республики Казахстан, кроме предусмотренных Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), таможенным законодательством Евразийского экономического союза и (или) Республики Казахстан, не относящиеся к поступлениям от продажи основного капитала;

деньги, передаваемые в бюджет на безвозмездной основе, кроме трансфертов;

деньги от реализации государственными учреждениями товаров (работ, услуг).

Поступлениями от продажи основного капитала являются поступления в бюджет денег от:

1) продажи государственного имущества, закрепленного за государственными учреждениями;

2) продажи товаров из государственного материального резерва;

3) продажи земельных участков, находящихся в государственной собственности, в частную собственность или предоставления их в постоянное или временное землепользование либо их реализации иным способом в порядке, предусмотренном законами Республики Казахстан или международными договорами;

4) продажи нематериальных активов, принадлежащих государству.

Специальными поступлениями являются:

1) плата за негативное воздействие на окружающую среду, установленная Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);

2) отчисления недропользователей, установленные законодательством Республики Казахстан о недрах и недропользовании на:

социально-экономическое развитие региона, развитие его инфраструктуры;

научно-исследовательские, научно-технические и опытно-конструкторские работы на территории Республики Казахстан;

финансирование обучения казахстанских кадров;

3) штрафы за нарушение нормативов допустимого антропогенного воздействия на окружающую среду от недропользователей, налагаемые в соответствии с законодательством Республики Казахстан об административных правонарушениях;

4) средства, полученные от недропользователей и организаций нефтяного сектора по искам о возмещении вреда, штрафы в области охраны окружающей среды, налагаемые в соответствии с законодательством Республики Казахстан об административных правонарушениях.

Поступлениями трансфертов являются поступления трансфертов из одного уровня бюджета в другой, из Национального фонда Республики Казахстан и (или) Специального государственного фонда в республиканский бюджет.

Суммами погашения бюджетных кредитов являются поступления в бюджет, связанные с возвратом основного долга по полученным из бюджета кредитам, а также исполнением юридическими лицами требований по оплаченным государственным гарантиям, государственным гарантиям по поддержке экспорта.

Поступлениями от продажи финансовых активов государства являются поступления в бюджет от продажи долей участия, ценных бумаг юридических лиц, в том числе международных организаций, находящихся в государственной собственности, государственных предприятий в виде имущественного комплекса, а также иного государственного имущества, находящегося в оперативном управлении или хозяйственном ведении государственных юридических лиц.

Займами являются поступления денег в бюджет, связанные с выпуском государственных эмиссионных ценных бумаг и (или) заключением договоров займов.

3. Расходами бюджета являются затраты, бюджетные кредиты, приобретение финансовых активов, погашение займов.

Затратами являются бюджетные средства, выделяемые на невозвратной основе.

Бюджетными кредитами являются бюджетные средства, предоставляемые в соответствии с главой 30 настоящего Кодекса.

Приобретением финансовых активов являются бюджетные средства, направляемые на приобретение в государственную собственность долей участия и ценных бумаг юридических лиц, в том числе международных организаций.

Погашением займов являются бюджетные средства, направляемые на погашение основного долга по внутренним и внешним государственным займам.

4. Ненефтяной дефицит (профицит) республиканского или государственного бюджета равен разнице между поступлениями в республиканский или государственный бюджет с исключением поступлений займов, поступлений трансфертов из Национального фонда Республики Казахстан и вывозной таможенной пошлины на сырую нефть и расходами республиканского или государственного бюджета, за исключением погашения займов.

Полученная величина с отрицательным знаком является ненефтяным дефицитом республиканского или государственного бюджета, с положительным знаком – ненефтяным профицитом республиканского или государственного бюджета.

Размер ненефтяного дефицита (профицита) республиканского бюджета утверждается законом о республиканском бюджете.

Размер ненефтяного дефицита (профицита) государственного бюджета не утверждается и используется в аналитических целях.

5. Чистое бюджетное кредитование определяется как разница между бюджетными кредитами и погашением бюджетных кредитов.

6. Операции с финансовыми активами включают в себя:

1) приобретение финансовых активов;

2) поступления от продажи финансовых активов государства.

Сальдо по операциям с финансовыми активами определяется как разница между приобретением финансовых активов и поступлениями от продажи финансовых активов государства.

Приобретение финансовых активов и поступления от продажи финансовых активов государства осуществляются в соответствии с нормативными правовыми актами Республики Казахстан.

7. Дефицит (профицит) бюджета равен разнице между доходами и затратами, чистым бюджетным кредитованием и сальдо по операциям с финансовыми активами.

Полученная величина с отрицательным знаком является дефицитом, с положительным знаком – профицитом бюджета.

8. Финансирование дефицита бюджета обеспечивается путем покрытия дефицита бюджета за счет заимствования и используемых остатков бюджетных средств.

Объем финансирования дефицита бюджета определяется как превышение суммы полученных займов, используемых остатков бюджетных средств над суммой погашения основного долга по займам.

Значение финансирования дефицита бюджета устанавливается с положительным знаком и соответствует величине дефицита бюджета.

9. Использование профицита бюджета осуществляется путем расходования профицита бюджета, средств займов, используемых остатков бюджетных средств на погашение основного долга по займам.

Объем использования профицита бюджета определяется как превышение суммы погашения основного долга по займам над суммой полученных займов и используемых остатков бюджетных средств.

Значение использования профицита бюджета устанавливается с отрицательным знаком и соответствует величине профицита бюджета.

Глава 3. ЕДИНАЯ БЮДЖЕТНАЯ КЛАССИФИКАЦИЯ

Статья 10. Определение и состав единой бюджетной классификации

1. Единая бюджетная классификация является группировкой поступлений и расходов бюджета по функциональным, ведомственным и экономическим характеристикам с присвоением объектам классификации группировочных кодов.

2. Бюджетный процесс осуществляется на основе единой бюджетной классификации.

3. Единая бюджетная классификация включает в себя:

1) классификацию поступлений бюджета;

2) функциональную классификацию расходов бюджета;

3) экономическую классификацию расходов бюджета.

4. Единая бюджетная классификация составляется на основе законодательных актов Республики Казахстан, указов Президента Республики Казахстан, постановлений Правительства Республики Казахстан, решений областного маслихата, маслихата города республиканского значения, столицы, районного (города областного значения) маслихата.

В случае изменения структуры местного государственного управления по решению акима в единую бюджетную классификацию вносятся изменения и дополнения не более одного раза в квартал, в последний месяц квартала.

5. Порядок составления и внесения изменений и дополнений в единую бюджетную классификацию определяется центральным уполномоченным органом по бюджетному планированию.

6. Единая бюджетная классификация составляется центральным уполномоченным органом по бюджетному планированию.

Статья 11. Классификация поступлений бюджета

1. Классификацией поступлений бюджета является группировка поступлений бюджетов всех уровней по определенным характеристикам, основанная на бюджетном законодательстве Республики Казахстан.

2. Группировка классификации поступлений бюджета состоит из категории, класса, подкласса и специфики.

Статья 12. Функциональная классификация расходов бюджета

1. Функциональной классификацией расходов бюджета является группировка расходов бюджетов всех уровней, определяющая направления расходования бюджетных средств по функциональным и ведомственным признакам, отражающим выполнение функций государства, реализацию документов Системы государственного планирования Республики Казахстан.

2. Группировка функциональной классификации расходов бюджета состоит из следующих уровней:

функциональные группы;

функциональные подгруппы;

администраторы бюджетных программ;

бюджетные программы (подпрограммы).

3. На основе функциональной классификации расходов бюджета может формироваться ведомственная классификация расходов бюджета, составляемая посредством группировки администраторов бюджетных программ и бюджетных программ (подпрограмм).

Статья 13. Экономическая классификация расходов бюджета

1. Экономической классификацией расходов бюджета является группировка расходов бюджета по экономическим характеристикам, отражающая операции, осуществляемые государственными учреждениями для реализации бюджетных программ.

2. Группировка экономической классификации расходов бюджета состоит из категории, класса, подкласса и специфики.

3. Структура специфик экономической классификации расходов бюджета разрабатывается и утверждается центральным уполномоченным органом по бюджетному планированию.

Статья 14. Виды бюджетных программ (подпрограмм)

1. В зависимости от содержания бюджетные программы (подпрограммы) разделяются на бюджетные программы (подпрограммы), направленные на:

осуществление государственных функций, полномочий и оказание вытекающих из них государственных услуг;

предоставление трансфертов и бюджетных субсидий;

предоставление бюджетных кредитов;

осуществление бюджетных инвестиций;

осуществление капитальных расходов;

выполнение обязательств государства.

2. Бюджетные программы (подпрограммы), направленные на осуществление государственных функций, полномочий и оказание вытекающих из них государственных услуг, включают все связанные с ними текущие расходы, в том числе расходы на исследования, консалтинговые услуги.

Стоимость исследований, консалтинговых услуг устанавливается в порядке, определяемом центральными уполномоченными органами соответствующей отрасли (сферы) по согласованию с центральным уполномоченным органом по бюджетному планированию.

3. К бюджетным программам (подпрограммам), направленным на предоставление трансфертов и бюджетных субсидий, относятся:

1) трансферты между уровнями бюджетов;

2) трансферты физическим лицам, кроме денежных выплат работникам государственных учреждений;

3) трансферты юридическим лицам, кроме государственных учреждений;

4) бюджетные субсидии физическим и юридическим лицам.

Трансферты между уровнями бюджетов регулируются главой 15 настоящего Кодекса.

Трансфертами физическим лицам, кроме денежных выплат работникам государственных учреждений, являются денежные выплаты физическим лицам, предназначенные для увеличения их располагаемого дохода либо для полной или частичной компенсации определенных видов затрат или ущерба, предусмотренных законодательными актами Республики Казахстан.

Трансфертами юридическим лицам, учредителем которых является государство, кроме государственных учреждений, являются целевые перечисления из республиканского бюджета в автономные организации образования, фонд социального медицинского страхования, администрацию Международного финансового центра "Астана" в соответствии с законодательными актами Республики Казахстан.

При внесении изменений и дополнений в законодательные акты Республики Казахстан, предусматривающих получение бюджетных средств в виде трансфертов юридическим лицам, требуется прохождение процедур, установленных законодательством Республики Казахстан об административных процедурах, связанных с передачей функций центральных и (или) местных исполнительных органов в конкурентную среду.

Трансферты юридическим лицам выделяются при условии планирования показателей результатов в стратегических документах организаций, претендующих на их получение.

Трансферты юридическим лицам не выделяются для:

1) осуществления бюджетных инвестиций;

2) приобретения долгосрочных активов, предусмотренных Конституционным законом Республики Казахстан "О международном финансовом центре "Астана".

Перечисление трансфертов юридическим лицам осуществляется через соответствующих администраторов бюджетных программ.

Порядок составления отчетности об использовании трансфертов юридическим лицам, формы и сроки ее представления, а также требования к предоставляемой информации о ходе и результатах использования трансфертов юридическим лицам, за исключением фонда социального медицинского страхования, определяются центральным уполномоченным органом по исполнению бюджета.

Бюджетными субсидиями являются невозвратные платежи из бюджета, которые предоставляются физическим и юридическим лицам, в том числе крестьянским или фермерским хозяйствам, только при отсутствии другого способа выполнения государственных функций и реализации социально-экономических задач развития республики или региона в случаях, предусмотренных законодательными актами Республики Казахстан.

Порядок выплаты бюджетных субсидий определяется центральными государственными органами по согласованию с центральным уполномоченным органом по бюджетному планированию.

4. К бюджетным программам (подпрограммам), направленным на осуществление капитальных расходов, относятся расходы, направленные на формирование либо укрепление материально-технической базы, проведение капитального (восстановительного) ремонта, и иные капитальные расходы в соответствии с экономической классификацией расходов, кроме бюджетных инвестиций.

Капитальные расходы, осуществляемые в рамках договора лизинга, реализуются по бюджетным программам (подпрограммам), направленным на осуществление капитальных расходов.

Стоимость и предмет капитальных расходов, осуществляемых в рамках договора лизинга, устанавливаются в порядке, определяемом центральным уполномоченным органом соответствующей отрасли (сферы) по согласованию с центральным уполномоченным органом по бюджетному планированию.

5. Предоставление бюджетных кредитов, осуществление бюджетных инвестиций, выполнение обязательств государства реализуются в соответствии с настоящим Кодексом.

6. В зависимости от уровня государственного управления бюджетные программы подразделяются на:

1) республиканские, утверждаемые в составе республиканского бюджета;

2) областные, городов республиканского значения, столицы, утверждаемые в составе областного бюджета, бюджета города республиканского значения, столицы;

3) районные (городские), утверждаемые в составе районного (города областного значения) бюджета;

4) бюджетные программы района в городе, утверждаемые в составе бюджета города республиканского значения, столицы, города областного значения;

5) бюджетные программы города районного значения, села, поселка, сельского округа, утверждаемые в составе бюджета города районного значения, села, поселка, сельского округа.

Областные, городов республиканского значения, столицы, районные (городские) бюджетные программы, а также бюджетные программы района в городе и бюджетные программы города районного значения, села, поселка, сельского округа являются местными бюджетными программами.

7. В зависимости от способа реализации бюджетные программы (подпрограммы) подразделяются на:

1) индивидуальные бюджетные программы (подпрограммы), реализуемые одним администратором;

2) распределяемые бюджетные программы, утверждаемые в бюджете в составе бюджетных программ определенного администратора бюджетных программ и подлежащие распределению в течение текущего финансового года между различными администраторами бюджетных программ.

Распределение таких бюджетных программ осуществляется в порядке, определяемом соответствующими центральными государственными органами по согласованию с центральным уполномоченным органом по бюджетному планированию.

8. Бюджетные программы (подпрограммы) подразделяются на текущие бюджетные программы (подпрограммы) и бюджетные программы (подпрограммы) развития с присвоением соответствующего признака (кода) в составе единой бюджетной классификации.

К бюджетным программам (подпрограммам) развития относятся расходы бюджета, направленные на осуществление бюджетных инвестиций. Остальные расходы бюджета относятся к текущим бюджетным программам (подпрограммам).

9. Для достижения цели плана развития государственного органа или плана развития области, города республиканского значения, столицы, единого конечного результата затраты по осуществлению государственных функций, полномочий и оказанию вытекающих из них государственных услуг, осуществлению капитальных расходов, реализации государственных инвестиционных проектов, предоставлению трансфертов и бюджетных субсидий объединяются в одну бюджетную программу с сохранением структуры бюджета и выделением указанных затрат в отдельные подпрограммы.

Не допускается введение новой бюджетной программы, направленной на достижение цели утвержденного плана развития государственного органа или плана развития области, города республиканского значения, столицы, при наличии бюджетной программы, направленной на достижение данной цели в пределах раздела структуры бюджета.

Статья 15. Классификация расходов Министерства обороны Республики Казахстан и его учреждений, государственных органов, осуществляющих оперативно-розыскную деятельность, разведывательную и контрразведывательную деятельность, и их учреждений, а также специальных государственных органов, обеспечивающих безопасность охраняемых лиц и объектов

Расходы Министерства обороны Республики Казахстан и его учреждений, финансируемых из республиканского бюджета, специальных государственных органов, осуществляющих разведывательную и контрразведывательную деятельность, и их учреждений, а также специальных государственных органов, обеспечивающих безопасность охраняемых лиц и объектов, классифицируются по одной функциональной группе с отражением по одной специфике экономической классификации расходов по следующим бюджетным программам:

одной бюджетной программе, направленной на выполнение государственных функций и полномочий, предоставление трансфертов и осуществление капитальных расходов;

одной бюджетной программе, направленной на осуществление бюджетных инвестиций.

Расходы на осуществление оперативно-розыскной деятельности государственных органов и их учреждений, за исключением Министерства обороны Республики Казахстан и его учреждений, специальных государственных органов, классифицируются по одной функциональной группе, по одной бюджетной программе, направленной на выполнение государственных функций и полномочий, за исключением капитальных расходов и расходов на реализацию бюджетных инвестиционных проектов с отражением по одной специфике экономической классификации расходов.

Глава 4. ОТДЕЛЬНЫЕ МЕХАНИЗМЫ ФИНАНСИРОВАНИЯ РАСХОДОВ

Статья 16. Государственное задание

1. Государственным заданием является заказ субъектам квазигосударственного сектора с участием государства в уставном капитале и иным юридическим лицам, определяемым Правительством Республики Казахстан, на оказание отдельных государственных услуг и выполнение других задач.

2. К государственным заданиям могут быть отнесены заказы, соответствующие одному или нескольким из следующих критериев:

1) отсутствие иной возможности обеспечения национальной безопасности, обороноспособности государства или защиты интересов общества;

2) использование, эксплуатация и содержание стратегических объектов, критически важных объектов, в том числе объектов информационно-коммуникационной инфраструктуры, находящихся в государственной собственности, в силу обеспечения общественных интересов и национальной безопасности;

3) отсутствие конкуренции на соответствующем рынке товаров, работ и услуг;

4) исключительность и уникальность товара, работы, услуги, объектов интеллектуальной собственности.

Запрещается планирование государственного задания, не соответствующего критериям, предусмотренным частью первой настоящего пункта.

3. Планирование государственного задания осуществляется с соблюдением требований, установленных настоящим Кодексом при разработке бюджета, с учетом положительного заключения антимонопольного органа на предмет соответствия критериям, предусмотренным частью первой пункта 2 настоящей статьи, выдаваемого в порядке, определяемом антимонопольным органом.

В случае передачи государственного задания субъектами квазигосударственного сектора и юридическими лицами, указанными в пункте 1 настоящей статьи, ответственными за выполнение государственного задания, на субподряд в заключении антимонопольного органа определяются объем и условия передачи государственного задания на субподряд.

Положения настоящего пункта не распространяются на планирование государственного задания по начатым (продолжающимся) государственным заданиям.

4. Стоимость государственного задания устанавливается в порядке, определяемом центральными уполномоченными органами соответствующей отрасли (сферы) по согласованию с центральным уполномоченным органом по бюджетному планированию.

5. Показатели результатов государственного задания определяются в планах развития государственных органов и (или) паспортах бюджетных программ соответствующих администраторов бюджетных программ.

6. Центральный уполномоченный орган по бюджетному планированию формирует сводную информацию о государственных заданиях, на выполнение которых предусматриваются бюджетные средства в проекте республиканского бюджета, и включает в состав материалов, прилагаемых к проекту закона о республиканском бюджете.

7. Выделение бюджетных средств субъектам квазигосударственного сектора с участием государства в уставном капитале на выполнение государственного задания осуществляется без увеличения уставного капитала.

8. Выполнение государственного задания осуществляется без соблюдения конкурсных процедур, предусмотренных законодательством Республики Казахстан о государственных закупках, путем заключения гражданско-правовой сделки между администратором республиканских бюджетных программ и исполнителем государственного задания.

Гражданско-правовые сделки, заключенные в нарушение пункта 2 настоящей статьи, могут быть признаны судом недействительными по иску заинтересованных лиц.

9. Субъекты квазигосударственного сектора и юридические лица, указанные в пункте 1 настоящей статьи, ежегодно формируют отчетность о выполнении государственного задания, содержащую информацию о ходе и результатах его выполнения, и представляют администраторам бюджетных программ.

10. Информация о выполнении государственного задания включается в состав годового отчета об исполнении республиканского бюджета и подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

11. Порядок планирования государственного задания определяется центральным уполномоченным органом по бюджетному планированию.

Порядок выполнения государственного задания и составления отчетности о выполнении государственного задания, формы и сроки ее представления, а также требования к предоставляемой информации о ходе и результатах выполнения государственного задания определяются центральным уполномоченным органом по исполнению бюджета.

12. Ответственность за выполнение государственного задания возлагается на первых руководителей администраторов республиканских бюджетных программ, субъектов квазигосударственного сектора и юридических лиц, указанных в пункте 1 настоящей статьи, в соответствии со статьей 41 настоящего Кодекса.

Статья 17. Особенности пилотных проектов в области бюджетных отношений

1. Пилотный проект в области бюджетных отношений – это временный проект, проводимый по поручению Президента Республики Казахстан в ограниченном масштабе с целью выявления реалистичности, временных затрат, объемов расходов, недостатков и эффекта предлагаемого решения по его реализации.

2. Пилотный проект в области бюджетных отношений должен соответствовать следующим критериям:

предлагаемое в его реализацию решение должно быть уникальным (инновационным, высокотехнологичным);

иметь конкретные цели и ожидаемые результаты;

иметь временное ограничение;

иметь завершенный характер;

иметь положительный экономический (социальный) эффект;

быть реалистичным.

3. Реализация (внедрение) пилотного проекта в области бюджетных отношений и (или) управление им могут осуществляться субъектами квазигосударственного сектора.

Полномочия, механизмы, функционирование и деятельность субъектов квазигосударственного сектора по реализации (внедрению) пилотного проекта в области бюджетных отношений и (или) управлению им определяются в соответствии с законами Республики Казахстан.

Первый руководитель субъекта квазигосударственного сектора несет ответственность за реализацию (внедрение) пилотного проекта в области бюджетных отношений и (или) управление им, установленную законами Республики Казахстан.

4. Порядок и сроки реализации (внедрения) пилотного проекта в области бюджетных отношений разрабатываются соответствующим центральным уполномоченным органом и утверждаются Правительством Республики Казахстан.

5. Государственный орган, самостоятельно реализующий пилотный проект в области бюджетных отношений, а также путем передачи субъекту квазигосударственного сектора, осуществляет анализ и оценку его реализации, в том числе на предмет достижения ожидаемых результатов, c учетом которых направляет в Правительство Республики Казахстан информацию об итогах и предложения о целесообразности его дальнейшей реализации.

Глава 5. РЕЗЕРВЫ

Статья 18. Общие положения о резервах

1. Резервы образуются в составе республиканского, областного бюджета, бюджета города республиканского значения, столицы, районного (города областного значения) бюджета для финансирования затрат, не запланированных при разработке республиканского и местных бюджетов в силу их непредвиденности и требующих безотлагательного финансирования в текущем финансовом году.

2. Выделение бюджетных средств из резервов Правительства Республики Казахстан и местных исполнительных органов осуществляется постановлениями соответственно Правительства Республики Казахстан и местных исполнительных органов, а также правовыми актами уполномоченного органа в сфере гражданской защиты, которые утрачивают силу по завершении финансового года.

3. Порядок распределения резерва на инициативы Президента Республики Казахстан устанавливается Правительством Республики Казахстан.

4. Порядок распределения и использования резервов Правительства Республики Казахстан и местных исполнительных органов устанавливается Правительством Республики Казахстан.

5. Не допускается доиспользование средств резерва Правительства Республики Казахстан в следующем финансовом году.

Статья 19. Резерв на инициативы Президента Республики Казахстан

1. Резерв на инициативы Президента Республики Казахстан формируется в составе республиканского бюджета на первый год планового периода в размере не менее полутора и не более трех процентов от планируемого объема доходов республиканского бюджета на очередной финансовый год без учета поступлений трансфертов.

2. Резерв на инициативы Президента Республики Казахстан предусматривается по отдельной распределяемой бюджетной программе, администрируемой центральным уполномоченным органом по бюджетному планированию, и распределяется в течение текущего финансового года.

3. Резерв на инициативы Президента Республики Казахстан направляется на финансирование непредвиденных и требующих безотлагательного финансирования в текущем финансовом году затрат, связанных с реализацией ежегодных посланий Президента Республики Казахстан народу Казахстана и других инициатив Президента Республики Казахстан.

4. Выделение бюджетных средств из резерва на инициативы Президента Республики Казахстан в течение финансового года осуществляется по поручению Президента Республики Казахстан постановлением Правительства Республики Казахстан, которое утрачивает силу по завершении финансового года.

Статья 20. Резервы Правительства Республики Казахстан и местных исполнительных органов

1. Резерв Правительства Республики Казахстан включает:

1) чрезвычайный резерв;

2) резерв для жизнеобеспечения населения при ликвидации чрезвычайных ситуаций природного и техногенного характера;

3) резерв на неотложные затраты;

4) резерв на исполнение обязательств по решениям судов;

5) резерв на покрытие дефицита наличности областных бюджетов, бюджетов городов республиканского значения, столицы.

2. Резерв местного исполнительного органа включает:

1) чрезвычайный резерв;

2) резерв на неотложные затраты;

3) резерв на исполнение обязательств по решениям судов;

4) резерв на покрытие дефицита наличности районных (городов областного значения) бюджетов или бюджетов городов районного значения, сел, поселков, сельских округов соответственно.

3. Общий объем резерва Правительства Республики Казахстан формируется в составе республиканского бюджета в размере до трех процентов от планируемого объема доходов республиканского бюджета на очередной финансовый год без учета поступлений трансфертов.

Общий объем резерва местного исполнительного органа устанавливается решением соответствующего местного представительного органа в объеме не менее двух процентов от объема поступлений соответствующего местного бюджета без учета трансфертов, займов и бюджетных изъятий в вышестоящий бюджет.

4. В случае недостаточности бюджетных средств, предусмотренных на один из видов резерва, Правительство Республики Казахстан или местный исполнительный орган увеличивает плановые назначения соответствующего резерва посредством перераспределения общих объемов резервов Правительства Республики Казахстан или местного исполнительного органа посредством корректировки соответствующего бюджета.

5. Чрезвычайный резерв используется в целях ликвидации чрезвычайных ситуаций социального, природного и техногенного характера и их последствий, проведения мероприятий по обеспечению правового режима чрезвычайного положения на территории Республики Казахстан и на оказание официальной гуманитарной помощи Республикой Казахстан другим государствам.

Финансирование расходов из чрезвычайного резерва на мероприятия для ликвидации чрезвычайных ситуаций социального, природного и техногенного характера и их последствий, предусмотренные постановлениями соответственно Правительства Республики Казахстан или местных исполнительных органов, может осуществляться уполномоченными органами по исполнению бюджета по мере представления администраторами бюджетных программ обосновывающих документов в соответствии с законодательством Республики Казахстан.

6. Резерв для жизнеобеспечения населения при ликвидации чрезвычайных ситуаций природного и техногенного характера используется для осуществления мероприятий, направленных на сохранение жизни и поддержание здоровья людей в зонах чрезвычайных ситуаций, на маршрутах эвакуации и в местах размещения эвакуируемых людей.

7. Резерв на неотложные затраты используется в целях устранения ситуаций, угрожающих политической, экономической и социальной стабильности Республики Казахстан или ее административно-территориальной единицы, а также жизни и здоровью людей.

Резерв Правительства Республики Казахстан на неотложные затраты может использоваться на иные непредвиденные затраты, определяемые решениями Правительства Республики Казахстан.

Не допускается финансирование из резерва на неотложные затраты расходов, финансируемых за счет Специального государственного фонда.

8. Резерв на исполнение обязательств по решениям судов используется на исполнение обязательств Правительства Республики Казахстан, центральных государственных органов, их ведомств и территориальных подразделений, местных исполнительных органов по решениям судов.

9. Резерв на покрытие дефицита наличности используется на предоставление бюджетных кредитов нижестоящим бюджетам в случае прогноза в очередном финансовом году дефицита наличности их бюджетов в соответствии со статьей 113 настоящего Кодекса.

Заимствование местным исполнительным органом нижестоящего бюджета и (или) аппаратом акима города районного значения, села, поселка, сельского округа в случае прогноза в очередном финансовом году дефицита наличности может осуществляться на срок до шести месяцев в пределах финансового года посредством корректировки бюджета.

10. Выделение бюджетных средств из резервов Правительства Республики Казахстан и местного исполнительного органа области, района (города областного значения) нижестоящему бюджету осуществляется в виде целевых трансфертов.

Статья 21. Отчетность об использовании резервов

1. Центральный уполномоченный орган по исполнению бюджета и местный уполномоченный орган по исполнению бюджета совместно с администраторами бюджетных программ формируют отчеты об использовании резервов по итогам финансового года.

2. Отчеты об использовании резервов формируются по их видам с указанием причин выделения средств, достигнутых конечных результатов, предусмотренных паспортами соответствующих бюджетных программ, и должны содержать информацию об отсутствии альтернативных источников в бюджете на соответствующие затраты и причинах невозможности их планирования при разработке бюджета.

3. Отчетность об использовании резервов подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

4. Информация об использовании резервов включается в годовой отчет об исполнении соответствующего бюджета.

5. Порядок формирования отчетов об использовании резервов и их публикации определяется центральным уполномоченным органом по исполнению бюджета.

Глава 6. РАСПРЕДЕЛЕНИЕ ПОСТУПЛЕНИЙ В БЮДЖЕТ МЕЖДУ УРОВНЯМИ БЮДЖЕТА

Статья 22. Общие положения о распределении поступлений

1. Распределение поступлений между республиканским, местными бюджетами основывается на принципах межбюджетных отношений, определенных статьей 78 настоящего Кодекса.

2. Не допускается установление в иных законодательных актах Республики Казахстан, кроме настоящего Кодекса, уровня бюджета, в который должны зачисляться поступления.

Передача отдельных видов поступлений из одного уровня бюджета в другой осуществляется только при внесении изменений и дополнений в настоящий Кодекс.

3. Распределение поступлений между республиканским бюджетом, местными бюджетами, контрольными счетами наличности внебюджетных фондов, формируемых за счет неналоговых платежей, осуществляется в соответствии с пунктом 5 статьи 107 настоящего Кодекса.

Статья 23. Поступления в республиканский бюджет

1. Налоговыми поступлениями в республиканский бюджет являются:

1) корпоративный подоходный налог от субъектов крупного предпринимательства согласно реестру субъектов предпринимательства, формируемому в соответствии с законодательством Республики Казахстан в сфере предпринимательства, за исключением поступлений от организаций нефтяного сектора;

2) налог на добавленную стоимость, в том числе на произведенные товары, выполненные работы и оказанные услуги на территории Республики Казахстан, и на товары, импортируемые на территорию Республики Казахстан;

3) акцизы на товары, импортируемые на территорию Республики Казахстан в соответствии с законодательством Республики Казахстан;

4) плата за предоставление междугородной и (или) международной телефонной связи, а также сотовой связи;

5) бонусы, за исключением поступлений от организаций нефтяного сектора;

6) налог на добычу полезных ископаемых, за исключением общераспространенных полезных ископаемых, подземных вод, лечебных грязей и поступлений от организаций нефтяного сектора;

7) рентный налог на экспорт, за исключением поступлений от организаций нефтяного сектора;

8) плата за использование радиочастотного спектра;

9) сбор за государственную регистрацию лекарственных средств и медицинских изделий, а также их перерегистрацию;

10) сбор за постановку на учет теле-, радиоканала, периодического печатного издания, информационного агентства и сетевого издания;

11) сбор за государственную регистрацию космических объектов и прав на них;

12) сбор за выдачу разрешительных документов, согласия для участников банковского и страхового рынков;

13) лицензионный сбор за выдачу лицензии, связанной с правом занятия отдельными подвидами деятельности в сфере углеводородов;

14) сбор за выдачу документа, подтверждающего резидентство иностранца или лица без гражданства, являющегося инвестиционным резидентом Международного финансового центра "Астана";

15) таможенные пошлины на ввозимые и вывозимые товары;

16) таможенные сборы, уплачиваемые в соответствии с таможенным законодательством Республики Казахстан;

17) специальные, антидемпинговые, компенсационные пошлины, уплачиваемые в связи с применением мер защиты внутреннего рынка;

18) авансовые платежи, вносимые в соответствии с таможенным законодательством Евразийского экономического союза и Республики Казахстан в счет уплаты предстоящих платежей, перечисленных в подпунктах 15), 16) и 17) настоящего пункта, а также налога на добавленную стоимость и акцизов на товары, импортируемые на таможенную территорию Евразийского экономического союза;

19) консульский сбор;

20) налоговые поступления от организаций нефтяного сектора, указанные в подпункте 1) пункта 2 статьи 58 настоящего Кодекса, по результатам налоговых проверок.

2. Неналоговыми поступлениями в республиканский бюджет являются:

1) доходы от республиканской собственности:

поступления части чистого дохода республиканских государственных предприятий;

поступления части чистого дохода Национального Банка Республики Казахстан;

дивиденды на государственные пакеты акций, находящиеся в республиканской собственности;

доходы на доли участия в юридических лицах, находящиеся в республиканской собственности;

доходы от аренды имущества, находящегося в республиканской собственности;

вознаграждения, полученные от размещения в финансовые инструменты временно свободных средств республиканского бюджета, и на ежедневный остаток денег на едином казначейском счете;

вознаграждения, полученные от размещения в финансовые инструменты временно свободных бюджетных средств cубъектами квазигосударственного сектора;

вознаграждения по кредитам, выданным из республиканского бюджета;

прочие доходы от республиканской собственности;

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из республиканского бюджета;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из республиканского бюджета;

4) гранты, привлекаемые центральными государственными органами;

5) прочие неналоговые поступления в республиканский бюджет, за исключением поступлений от организаций нефтяного сектора и во внебюджетные фонды, формируемые за счет неналоговых платежей.

3. Поступлениями от продажи основного капитала в республиканский бюджет являются деньги от продажи товаров из государственного материального резерва.

4. Специальными поступлениями в республиканский бюджет являются отчисления недропользователей на научно-исследовательские, научно-технические, опытно-конструкторские работы на территории Республики Казахстан.

5. Поступлениями трансфертов в республиканский бюджет являются:

1) трансферты из областных бюджетов, бюджетов городов республиканского значения, столицы;

2) гарантированный трансферт в республиканский бюджет из Национального фонда Республики Казахстан;

3) целевой трансферт в республиканский бюджет из Национального фонда Республики Казахстан;

4) трансферт из Специального государственного фонда.

6. В республиканский бюджет зачисляются поступления от погашения выданных из республиканского бюджета кредитов, правительственных займов.

Статья 24. Поступления в бюджет города республиканского значения, столицы

1. Налоговыми поступлениями в бюджет города республиканского значения, столицы являются:

1) корпоративный подоходный налог, за исключением поступлений от субъектов крупного предпринимательства, зачисляемых в республиканский бюджет, и поступлений от организаций нефтяного сектора;

2) индивидуальный подоходный налог;

3) социальный налог;

4) налог на имущество физических и юридических лиц, индивидуальных предпринимателей;

5) земельный налог;

6) налог на транспортные средства;

7) единый земельный налог;

8) акцизы на:

все виды спирта, произведенные на территории Республики Казахстан;

алкогольную продукцию, произведенную на территории Республики Казахстан;

пивоваренную продукцию с объемным содержанием этилового спирта не более 0,5 процента, произведенную на территории Республики Казахстан;

табачные изделия, произведенные на территории Республики Казахстан;

легковые автомобили (кроме автомобилей с ручным управлением или адаптером ручного управления, специально предназначенных для лиц с инвалидностью), произведенные на территории Республики Казахстан;

бензин (за исключением авиационного), дизельное топливо, газохол, бензанол, нефрас, смесь легких углеводородов и экологическое топливо;

9) налог на добычу полезных ископаемых на общераспространенные полезные ископаемые, подземные воды и лечебные грязи, за исключением поступлений от организаций нефтяного сектора;

10) плата за пользование водными ресурсами поверхностных источников;

11) плата за лесные пользования;

12) плата за пользование животным миром;

13) плата за пользование земельными участками;

14) плата за цифровой майнинг;

15) платеж по возмещению исторических затрат;

16) плата за пользование растительными ресурсами в порядке специального пользования растительным миром;

17) плата за размещение наружной (визуальной) рекламы на открытом пространстве за пределами помещений в городе республиканского значения, столице, в полосе отвода автомобильных дорог общего пользования, проходящих через территории города республиканского значения, столицы;

18) сбор за проезд автотранспортных средств по территории Республики Казахстан;

19) сбор за право занятия отдельными видами деятельности (сбор за выдачу лицензий на занятие отдельными видами деятельности);

20) сбор за выдачу разрешения на использование радиочастотного спектра телевизионным и радиовещательным организациям;

21) сбор за государственную (учетную) регистрацию юридических лиц, их филиалов и представительств, за исключением коммерческих организаций, а также их перерегистрацию;

22) сбор за государственную регистрацию залога движимого имущества и ипотеки судна, а также государственную регистрацию безотзывного полномочия на дерегистрацию и вывоз воздушного судна;

23) сбор за государственную регистрацию транспортных средств, а также их перерегистрацию;

24) сбор за выдачу или продление разрешения на привлечение иностранной рабочей силы в Республику Казахстан;

25) плата за пользование лицензиями на занятие отдельными видами деятельности;

26) государственная пошлина, кроме консульского сбора.

2. Неналоговыми поступлениями в бюджет города республиканского значения, столицы являются:

1) доходы от коммунальной собственности:

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению акимата города республиканского значения, столицы;

дивиденды на государственные пакеты акций, находящиеся в коммунальной собственности города республиканского значения, столицы;

доходы на доли участия в юридических лицах, находящиеся в коммунальной собственности города республиканского значения, столицы;

доходы от аренды имущества, находящегося в коммунальной собственности города республиканского значения, столицы;

доходы от аренды жилищ из жилищного фонда, находящегося в коммунальной собственности города республиканского значения, столицы;

вознаграждения, полученные от размещения в депозиты временно свободных бюджетных денег;

вознаграждения по кредитам, выданным из бюджета города республиканского значения, столицы;

прочие доходы от коммунальной собственности города республиканского значения, столицы;

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из бюджета города республиканского значения, столицы;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из бюджета города республиканского значения, столицы;

4) штрафы, пени, санкции, взыскания, налагаемые государственными учреждениями, за исключением поступлений от организаций нефтяного сектора и во внебюджетные фонды, формируемые за счет неналоговых платежей;

5) гранты, привлекаемые местными исполнительными органами;

6) прочие неналоговые поступления в бюджет города республиканского значения, столицы.

3. Поступлениями в бюджет города республиканского значения, столицы от продажи основного капитала являются:

1) поступления от продажи имущества в бюджет города республиканского значения, столицы, закрепленного за государственными учреждениями, финансируемыми из бюджета города республиканского значения, столицы;

2) поступления от приватизации жилищ из государственного жилищного фонда;

3) поступления от продажи земельных участков, за исключением земельных участков сельскохозяйственного назначения;

4) плата за продажу права аренды земельных участков.

4. Специальными поступлениями в бюджет города республиканского значения, столицы являются:

1) плата за негативное воздействие на окружающую среду;

2) отчисления недропользователей на социально-экономическое развитие региона, развитие его инфраструктуры;

3) отчисления недропользователей на финансирование обучения казахстанских кадров;

4) штрафы за нарушение нормативов допустимого антропогенного воздействия на окружающую среду от недропользователей, налагаемые в соответствии с законодательством Республики Казахстан об административных правонарушениях, подлежащие зачислению по месту нахождения объекта, оказывающего негативное воздействие на окружающую среду;

5) средства, полученные от недропользователей и организаций нефтяного сектора по искам о возмещении вреда, штрафы в области охраны окружающей среды, налагаемые в соответствии с законодательством Республики Казахстан об административных правонарушениях, подлежащие зачислению по месту нахождения объекта, оказывающего негативное воздействие на окружающую среду.

5. Поступлениями трансфертов в бюджет города республиканского значения, столицы являются трансферты из республиканского бюджета.

6. В бюджет города республиканского значения, столицы зачисляются поступления от погашения выданных из бюджета города республиканского значения, столицы кредитов, продажи финансовых активов государства, находящихся в коммунальной собственности города республиканского значения, столицы, займов местных исполнительных органов города республиканского значения, столицы.

Статья 25. Поступления в областной бюджет

1. Налоговыми поступлениями в областной бюджет являются:

1) социальный налог по нормативам распределения доходов, установленным областным маслихатом;

2) плата за пользование водными ресурсами поверхностных источников;

3) плата за лесные пользования;

4) плата за пользование животным миром;

5) плата за цифровой майнинг;

6) платеж по возмещению исторических затрат;

7) плата за пользование растительными ресурсами в порядке специального пользования растительным миром;

8) сбор за выдачу или продление разрешения на привлечение иностранной рабочей силы в Республику Казахстан;

9) сбор за проезд автотранспортных средств по территории Республики Казахстан;

10) сбор за выдачу разрешения на использование радиочастотного спектра телевизионным и радиовещательным организациям;

11) налог на игорный бизнес.

2. Неналоговыми поступлениями в областной бюджет являются:

1) доходы от коммунальной собственности:

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению областного акимата;

дивиденды на государственные пакеты акций, находящиеся в областной коммунальной собственности;

доходы на доли участия в юридических лицах, находящиеся в областной коммунальной собственности;

доходы от аренды имущества, находящегося в областной коммунальной собственности;

доходы от аренды жилищ из жилищного фонда, находящегося в областной коммунальной собственности;

вознаграждения, полученные от размещения в депозиты временно свободных бюджетных денег;

вознаграждения по кредитам, выданным из областного бюджета;

прочие доходы от областной коммунальной собственности;

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из областного бюджета;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из областного бюджета;

4) штрафы, пени, санкции, взыскания, налагаемые государственными учреждениями, за исключением поступлений от организаций нефтяного сектора и во внебюджетные фонды, формируемые за счет неналоговых платежей;

5) гранты, привлекаемые местными исполнительными органами;

6) прочие неналоговые поступления в областной бюджет.

3. Поступлениями в областной бюджет от продажи основного капитала являются:

1) поступления от продажи имущества, закрепленного за государственными учреждениями, финансируемыми из областного бюджета;

2) поступления от приватизации жилищ из государственного жилищного фонда.

4. Специальными поступлениями в областной бюджет являются:

1) плата за негативное воздействие на окружающую среду;

2) отчисления недропользователей на социально-экономическое развитие региона, развитие его инфраструктуры;

3) отчисления недропользователей на финансирование обучения казахстанских кадров;

4) штрафы за нарушение нормативов допустимого антропогенного воздействия на окружающую среду от недропользователей, налагаемые в соответствии с законодательством Республики Казахстан об административных правонарушениях и подлежащие зачислению по месту нахождения объекта, оказывающего негативное воздействие на окружающую среду;

5) средства, полученные от недропользователей и организаций нефтяного сектора по искам о возмещении вреда, штрафы в области охраны окружающей среды, налагаемые в соответствии с законодательством Республики Казахстан об административных правонарушениях, подлежащие зачислению по месту нахождения объекта, оказывающего негативное воздействие на окружающую среду.

5. Поступлениями трансфертов в областной бюджет являются:

1) трансферты из районных (городов областного значения) бюджетов;

2) трансферты из республиканского бюджета.

6. В областной бюджет зачисляются поступления от погашения выданных из областного бюджета кредитов, продажи финансовых активов государства, находящихся в областной коммунальной собственности, займов местных исполнительных органов областей.

Статья 26. Поступления в районный (города областного значения) бюджет

1. Налоговыми поступлениями в районный (города областного значения) бюджет являются:

1) корпоративный подоходный налог, за исключением поступлений от субъектов крупного предпринимательства, зачисляемых в республиканский бюджет, и поступлений от организаций нефтяного сектора;

2) индивидуальный подоходный налог, за исключением индивидуального подоходного налога по доходам, подлежащим обложению самостоятельно физическими лицами, у которых на территории города районного значения, села, поселка расположено заявленное при постановке на регистрационный учет в органе государственных доходов:

место нахождения – для индивидуального предпринимателя, частного нотариуса, частного судебного исполнителя, адвоката, профессионального медиатора;

место жительства – для остальных физических лиц;

3) индивидуальный подоходный налог с доходов индивидуальных предпринимателей, применяющих специальный налоговый режим с использованием специального мобильного приложения и являющихся исполнителями в соответствии с Социальным кодексом Республики Казахстан, уплаченный и перечисленный Государственной корпорацией "Правительство для граждан" в районный (города областного значения) бюджет в соответствии с законами Республики Казахстан;

4) социальный налог по нормативам распределения доходов, установленным областным маслихатом;

5) налог на имущество физических и юридических лиц, индивидуальных предпринимателей, за исключением налога на имущество физических лиц по объектам обложения данным налогом, находящимся на территории города районного значения, села, поселка, сельского округа;

6) земельный налог, за исключением земельного налога на земли населенных пунктов с физических и юридических лиц по земельным участкам, находящимся на территории города районного значения, села, поселка;

7) налог на транспортные средства, за исключением налога на транспортные средства:

с физических лиц, место жительства которых находится на территории города районного значения, села, поселка;

с юридических лиц, место нахождения которых, указываемое в их учредительных документах, располагается на территории города районного значения, села, поселка;

8) единый земельный налог;

9) акцизы на:

все виды спирта, произведенные на территории Республики Казахстан;

алкогольную продукцию, произведенную на территории Республики Казахстан;

пивоваренную продукцию с объемным содержанием этилового спирта не более 0,5 процента, произведенную на территории Республики Казахстан;

табачные изделия, произведенные на территории Республики Казахстан;

легковые автомобили (кроме автомобилей с ручным управлением или адаптером ручного управления, специально предназначенных для лиц с инвалидностью), произведенные на территории Республики Казахстан;

бензин (за исключением авиационного), дизельное топливо, газохол, бензанол, нефрас, смесь легких углеводородов и экологическое топливо;

10) плата за пользование земельными участками, за исключением земельных участков, находящихся на территории города районного значения, села, поселка;

11) налог на добычу полезных ископаемых на общераспространенные полезные ископаемые, подземные воды и лечебные грязи, за исключением налога на добычу полезных ископаемых на общераспространенные полезные ископаемые, подземные воды и лечебные грязи, находящиеся на территории города районного значения, села, поселка, сельского округа, и за исключением поступлений от организаций нефтяного сектора;

12) лицензионный сбор за право занятия отдельными видами деятельности (сбор за выдачу лицензий на занятие отдельными видами деятельности);

13) плата за размещение наружной (визуальной) рекламы на открытом пространстве за пределами помещений в городе областного значения, в полосе отвода автомобильных дорог общего пользования, проходящих через территорию города областного значения;

14) сбор за государственную (учетную) регистрацию юридических лиц, их филиалов и представительств, за исключением коммерческих организаций, а также их перерегистрацию;

15) сбор за государственную регистрацию транспортных средств, а также их перерегистрацию;

16) сбор за государственную регистрацию залога движимого имущества и ипотеки судна, а также государственную регистрацию безотзывного полномочия на дерегистрацию и вывоз воздушного судна;

17) плата за пользование лицензиями на занятие отдельными видами деятельности;

18) государственная пошлина, кроме консульского сбора.

2. Неналоговыми поступлениями в районный (города областного значения) бюджет являются:

1) доходы от коммунальной собственности:

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению районного (города областного значения) акимата;

дивиденды на государственные пакеты акций, находящиеся в районной (города областного значения) коммунальной собственности;

доходы на доли участия в юридических лицах, находящиеся в районной (города областного значения) коммунальной собственности;

доходы от аренды имущества районной (города областного значения) коммунальной собственности, за исключением доходов от аренды имущества районной (города областного значения) коммунальной собственности, находящегося в управлении акима города районного значения, села, поселка, сельского округа;

доходы от аренды жилищ из жилищного фонда, находящегося в районной (города областного значения) коммунальной собственности, за исключением доходов от аренды государственного имущества, находящегося в управлении акима города районного значения, села, поселка, сельского округа;

вознаграждения по кредитам, выданным из районного (города областного значения) бюджета;

прочие доходы от районной (города областного значения) коммунальной собственности;

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из районного (города областного значения) бюджета;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из районного (города областного значения) бюджета;

4) штрафы, налагаемые государственными учреждениями, финансируемыми из районного (города областного значения) бюджета, за исключением штрафов, налагаемых акимами городов районного значения, сел, поселков, сельских округов;

5) гранты, привлекаемые местными исполнительными органами;

6) прочие неналоговые поступления в районный (города областного значения) бюджет.

3. Поступлениями в районный (города областного значения) бюджет от продажи основного капитала являются:

1) поступления от продажи имущества, закрепленного за государственными учреждениями, финансируемыми из районного (города областного значения) бюджета;

2) поступления от приватизации жилищ из государственного жилищного фонда;

3) поступления от продажи земельных участков, за исключением поступлений от продажи земельных участков сельскохозяйственного назначения или земельных участков, находящихся на территории города районного значения, села, поселка;

4) плата за продажу права аренды земельных участков, за исключением земельных участков, находящихся на территории города районного значения, села, поселка.

4. Поступлениями трансфертов в районный (города областного значения) бюджет являются трансферты из областного бюджета и бюджетов городов районного значения, сел, поселков, сельских округов.

5. В районный (города областного значения) бюджет зачисляются поступления от погашения выданных из районного (города областного значения) бюджета кредитов, продажи финансовых активов государства, находящихся в коммунальной собственности района (города областного значения), займов местного исполнительного органа района (города областного значения).

Статья 27. Поступления в бюджеты города районного значения, села, поселка, сельского округа

1. Налоговыми поступлениями в бюджеты города районного значения, села, поселка, сельского округа являются:

1) если иное не установлено подпунктом 2) пункта 1 статьи 26 настоящего Кодекса, индивидуальный подоходный налог по доходам, подлежащим обложению самостоятельно физическими лицами, у которых на территории города районного значения, села, поселка расположено заявленное при постановке на регистрационный учет в органе государственных доходов:

место нахождения – для индивидуального предпринимателя, частного нотариуса, частного судебного исполнителя, адвоката, профессионального медиатора;

место жительства – для остальных физических лиц;

2) налог на имущество физических лиц по объектам обложения данным налогом, находящимся на территории города районного значения, села, поселка, сельского округа;

3) земельный налог на земли населенных пунктов с физических и юридических лиц по земельным участкам, находящимся на территории города районного значения, села, поселка;

4) налог на транспортные средства:

с физических лиц, место жительства которых находится на территории города районного значения, села, поселка;

с юридических лиц, место нахождения которых, указываемое в их учредительных документах, располагается на территории города районного значения, села, поселка;

5) единый земельный налог;

6) плата за пользование земельными участками;

7) плата за размещение наружной (визуальной) рекламы:

на открытом пространстве за пределами помещений в городе районного значения, селе, поселке;

в полосе отвода автомобильных дорог общего пользования, проходящих через территории города районного значения, села, поселка, сельского округа;

на открытом пространстве за пределами помещений вне населенных пунктов и вне полосы отвода автомобильных дорог общего пользования;

8) налог на добычу полезных ископаемых на общераспространенные полезные ископаемые, подземные воды и лечебные грязи, находящиеся на территории города районного значения, села, поселка, сельского округа.

2. Неналоговыми поступлениями в бюджет города районного значения, села, поселка, сельского округа являются:

1) штрафы, налагаемые акимом города районного значения, села, поселка, сельского округа за административные правонарушения;

2) добровольные сборы физических и юридических лиц;

3) доходы от коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления):

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению аппарата акима города районного значения, села, поселка, сельского округа;

доходы на доли участия в юридических лицах, находящиеся в коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления);

доходы от аренды имущества коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления);

вознаграждения по кредитам, выданным из бюджета города районного значения, села, поселка, сельского округа;

прочие доходы от коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления);

4) прочие неналоговые поступления в бюджет города районного значения, села, поселка, сельского округа.

3. Поступлениями в бюджеты города районного значения, села, поселка, сельского округа от продажи основного капитала являются:

1) поступления от продажи имущества, закрепленного за государственными учреждениями, финансируемыми из бюджета города районного значения, села, поселка, сельского округа;

2) поступления от продажи земельных участков, за исключением поступлений от продажи земельных участков сельскохозяйственного назначения;

3) плата за продажу права аренды земельных участков.

4. Поступлениями трансфертов в бюджет города районного значения, села, поселка, сельского округа являются трансферты из районного (города областного значения) бюджета.

Статья 28. Поступления во внебюджетные фонды, формируемые за счет неналоговых поступлений

Виды неналоговых поступлений, поступающих во внебюджетные фонды, определены главой 13 настоящего Кодекса.

Глава 7. РАСПРЕДЕЛЕНИЕ РАСХОДОВ МЕЖДУ УРОВНЯМИ БЮДЖЕТА

Статья 29. Общие положения о распределении расходов между уровнями бюджета

1. Направления расходов бюджета определяются исходя из функций, полномочий и компетенций, установленных в соответствии с законами Республики Казахстан, а также на основании реестра функций государственных органов, формируемого в соответствии с законодательством Республики Казахстан об административных процедурах, и реестра государственных услуг, формируемого в соответствии с законодательством Республики Казахстан в сфере оказания государственных услуг.

2. Не допускается установление в иных законодательных актах Республики Казахстан, кроме настоящего Кодекса, уровня бюджета, за счет которого должны финансироваться расходы.

Передача расходов из одного уровня бюджета в другой осуществляется только при внесении изменений и дополнений в настоящий Кодекс с соблюдением требований пункта 6 статьи 70 настоящего Кодекса и передаче целевых текущих трансфертов в соответствии с пунктом 2 статьи 83 настоящего Кодекса.

3. Не допускается финансирование расходов определенного уровня бюджета из других уровней бюджетов.

4. Расходы центральных государственных органов, их ведомств, территориальных подразделений и территориальных подразделений ведомств, финансируемых из республиканского бюджета, планируются на основе лимитов штатной численности, утверждаемых Президентом Республики Казахстан и Правительством Республики Казахстан, с учетом натуральных норм.

5. Расходы местных исполнительных органов, аппаратов акимов городов районного значения, сел, поселков, сельских округов, финансируемых из местного бюджета, планируются на основе лимитов штатной численности, утверждаемых Правительством Республики Казахстан, с учетом натуральных норм.

Статья 30. Расходы республиканского бюджета

1. Расходы республиканского бюджета осуществляются по следующим направлениям:

1) государственные функции общего характера:

обеспечение, обслуживание и охрана Президента Республики Казахстан и его семьи;

функционирование Парламента Республики Казахстан, Правительства Республики Казахстан, Высшего Судебного Совета Республики Казахстан и Конституционного Суда Республики Казахстан;

обеспечение деятельности Уполномоченного по правам человека в Республике Казахстан;

государственный аудит и финансовый контроль;

проведение референдумов и выборов, за исключением выборов, финансируемых из областного бюджета;

функционирование государственных органов, непосредственно подчиненных и подотчетных Президенту Республики Казахстан, за исключением государственных органов, финансируемых по другим направлениям республиканского бюджета;

функционирование центральных исполнительных органов, не отнесенных к другим направлениям, осуществляющих общие функции государственного управления;

присуждение государственных премий и награждение государственными наградами в различных отраслях и сферах деятельности в соответствии с законодательством Республики Казахстан;

обеспечение формирования ведущего международного центра финансовых услуг;

2) оборона:

организация и обеспечение обороны государства;

организация мероприятий, связанных с выполнением всеобщей воинской обязанности, за исключением мероприятий, финансируемых из областного бюджета, бюджетов города республиканского значения, столицы и района (города областного значения);

организация деятельности в сфере гражданской защиты и чрезвычайных ситуаций социального характера;

обеспечение деятельности государственной противопожарной службы;

организация системы гражданской обороны;

мобилизационная подготовка и мобилизация;

формирование и хранение государственных материальных резервов, за исключением лекарственных средств и медицинских изделий мобилизационного резерва;

предупреждение и ликвидация чрезвычайных ситуаций природного и техногенного характера глобального, регионального масштаба и их последствий;

организация и обеспечение деятельности профессиональных аварийно-спасательных служб;

3) общественный порядок, безопасность, правовая, судебная, уголовно-исполнительная деятельность:

правоохранительная деятельность;

охрана общественного порядка и обеспечение общественной безопасности на территории Республики Казахстан, за исключением направлений, финансируемых из областного бюджета, бюджетов города республиканского значения, столицы;

организация и обеспечение деятельности уголовно-исполнительной (пенитенциарной) системы, за исключением обеспечения и содержания службы пробации;

обеспечение защиты государственных секретов;

деятельность в сфере юстиции;

обеспечение национальной безопасности;

обеспечение безопасности охраняемых лиц и объектов;

функционирование судебной системы;

противодействие коррупционным преступлениям;

4) образование и наука:

финансирование научной и (или) научно-технической деятельности;

общеобразовательное обучение одаренных детей в республиканских организациях образования;

проведение внешкольных мероприятий республиканского значения;

подготовка специалистов с послевузовским, техническим и профессиональным, послесредним и высшим образованием в организациях образования, финансируемых из республиканского бюджета;

повышение квалификации и переподготовка кадров на республиканском уровне;

обеспечение учебниками и учебно-методическими комплексами республиканских организаций среднего образования, а также соотечественников, обучающихся в зарубежных школах в соответствии с международными договорами;

5) здравоохранение:

оказание гарантированного объема бесплатной медицинской помощи, кроме направлений расходов, финансируемых из местных бюджетов, и обязательное социальное медицинское страхование;

организация службы экстренной медицинской помощи при ликвидации чрезвычайных ситуаций социального, природного и техногенного характера на республиканском уровне;

проведение судебно-медицинской, судебно-психиатрической и судебно-наркологической экспертизы;

обеспечение санитарно-эпидемиологического благополучия населения санитарно-эпидемиологической службой;

медицинское обслуживание военнослужащих, сотрудников специальных государственных и правоохранительных органов и отдельных категорий государственных служащих и граждан в соответствии с законодательными актами Республики Казахстан;

деятельность в сфере охраны здоровья граждан, кроме расходов, финансируемых из местных бюджетов и фонда социального медицинского страхования;

поставка и хранение лекарственных средств и медицинских изделий мобилизационного резерва;

6) социальная помощь и социальное обеспечение:

пенсионные выплаты гражданам, имеющим право на пенсионное обеспечение в соответствии с законодательством Республики Казахстан о пенсионном обеспечении, за счет бюджетных средств;

государственные социальные пособия, государственные специальные пособия, специальные государственные пособия и иные пособия, установленные законодательными актами Республики Казахстан, кроме выплачиваемых за счет местных бюджетов;

социальная помощь и социальные выплаты, предусмотренные законодательными актами Республики Казахстан и (или) являющиеся обязательствами Правительства Республики Казахстан;

реализация миграционной политики;

7) культура, спорт, туризм и информационное пространство:

деятельность в области культуры, спорта и туризма на республиканском уровне;

проведение государственной информационной политики на республиканском уровне;

деятельность в области общественного развития, развития гражданского общества, межэтнических отношений, межконфессионального согласия, молодежной, семейной и гендерной политики, доступа к информации на республиканском уровне;

8) сельское, водное, лесное, рыбное хозяйство, особо охраняемые природные территории, охрана окружающей среды и животного мира, земельные отношения:

обеспечение охраны и рационального использования водных ресурсов;

проведение мероприятий по мелиоративному состоянию орошаемых земель;

управление, обеспечение сохранения и развития лесных ресурсов и животного мира;

содержание особо охраняемых природных территорий республиканского значения, восстановление государственного природно-заповедного фонда;

проведение мероприятий по охране окружающей среды на республиканском уровне;

гидрометеорологический мониторинг;

управление в сфере сельского хозяйства и использования земельных ресурсов;

регулирование земельных отношений на республиканском уровне;

диагностика заболеваний животных, противоэпизоотия;

развитие животноводства и производства, реализации продукции животноводства;

развитие производства, реализации продукции растениеводства;

агрохимическое и агроклиматическое обеспечение сельскохозяйственного производства;

государственное регулирование технического обеспечения агропромышленного комплекса;

субсидирование агропромышленного комплекса в соответствии с законами Республики Казахстан;

топографо-геодезические и картографические работы;

субсидирование расходов по займам, привлеченным под государственную гарантию, на развитие водохранилищ, каналов и гидротехнических сооружений Республики Казахстан;

9) жилищно-коммунальное хозяйство, архитектурная, градостроительная и строительная деятельность:

модернизация и развитие объектов теплоснабжения, электроснабжения, газоснабжения, водоснабжения и водоотведения населенных пунктов, а также благоустройство населенных пунктов;

регулирование сферы обращения с коммунальными отходами;

проведение мероприятий по совершенствованию архитектурной, градостроительной и строительной деятельности;

10) промышленность, топливно-энергетический комплекс и недропользование:

реализация государственной промышленной политики;

развитие отраслей промышленности и геологии;

развитие топливно-энергетического комплекса;

проведение мероприятий по энерго-, ресурсосбережению и повышению энергоэффективности на республиканском уровне;

мониторинг недр и недропользования, сейсмологической информации;

государственное геологическое изучение;

11) транспорт и коммуникации:

государственное регулирование и развитие транспорта, транспортной инфраструктуры, пассажирских, грузовых перевозок и транзитного потенциала;

возмещение расходов по займам, привлеченным под государственную гарантию, на развитие городского рельсового транспорта в городе республиканского значения, столице;

развитие инфокоммуникационной инфраструктуры и информационной безопасности;

аэрокосмическая деятельность;

12) регулирование экономической деятельности:

государственная политика в сферах внешнеторговой деятельности, внутренней торговли;

государственная политика в сферах технического регулирования, стандартизации, метрологии и сертификации;

государственная инновационная политика;

развитие частного предпринимательства, саморегулирования;

развитие и защита конкуренции;

13) выполнение государственных обязательств:

обслуживание и погашение правительственного долга;

выполнение обязательств по государственным гарантиям;

выполнение обязательств по государственным гарантиям по поддержке экспорта;

расходы по сделкам хеджирования правительственных займов;

выполнение обязательств по поручительствам государства;

выполнение государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан;

возмещение расходов по договору доверительного управления государственным имуществом;

выполнение обязательств государства по выплатам, не передаваемым долговым обязательствам (векселям), относящимся к членству Республики Казахстан, и донорским взносам в международные финансовые организации;

14) трансферты:

трансферты областным бюджетам, бюджетам городов республиканского значения, столицы.

2. Из республиканского бюджета также финансируются расходы по направлениям, указанным в пункте 1 настоящей статьи, на:

1) капитальные расходы, переподготовку кадров и повышение квалификации работников центральных государственных органов и государственных учреждений;

2) бюджетные инвестиции, международное сотрудничество, фундаментальные и прикладные научные исследования, аналитические и социологические исследования и нормативно-методическое обеспечение;

3) иные государственные услуги, функции, полномочия и компетенции центральных государственных органов, установленные в соответствии с законами Республики Казахстан.

Статья 31. Расходы бюджета города республиканского значения, столицы

1. Расходы бюджетов городов республиканского значения, столицы осуществляются по следующим направлениям:

1) государственные функции общего характера:

функционирование местных представительных и исполнительных органов города республиканского значения, столицы, ревизионных комиссий;

2) оборона:

мобилизационная подготовка и мобилизация, подготовка территориальной обороны и территориальная оборона города республиканского значения, столицы, включая обеспечение территориальных органов территориальных войск города республиканского значения, столицы служебными помещениями, транспортными средствами, техническими средствами информации, телекоммуникаций и связи, мебелью и казарменным инвентарем, включая их содержание, обслуживание и ремонт, приобретение горюче-смазочных материалов, канцелярских товаров, а также затраты по оплате коммунальных услуг, электроэнергии, отопления и услуг связи, создание запасов материально-технических средств согласно нормам штатной потребности военного времени при проведении специального развертывания территориальных войск, проведение сборов с военнообязанными подразделений территориальной обороны;

мероприятия в рамках исполнения воинской обязанности по обеспечению органов военного управления города республиканского значения, столицы оборудованными призывными (сборными) пунктами, их содержанию, снабжению медикаментами, инструментарием, противопожарным, медицинским и хозяйственным имуществом, автомобильным транспортом, а также средствами связи и охраны, обеспечению медицинскими и техническими работниками, обслуживающим персоналом и созданию медицинских комиссий;

предупреждение и ликвидация чрезвычайных ситуаций природного и техногенного характера местного масштаба и их последствий;

мероприятия гражданской обороны города республиканского значения, столицы;

3) общественный порядок, безопасность, уголовно-исполнительная (пенитенциарная) система:

охрана общественного порядка и обеспечение общественной безопасности на территории города республиканского значения, столицы;

функционирование изоляторов временного содержания, специальных приемников для лиц, подвергнутых административному аресту, приемников-распределителей для лиц без определенного места жительства и документов, питомников для служебных животных;

конвоирование органами внутренних дел;

деятельность по вопросам гражданства, эмиграции и иммиграции, работе с иностранцами и борьбе с незаконной миграцией;

обеспечение деятельности уполномоченного органа по обеспечению безопасности дорожного движения, за исключением финансирования оплаты за изготовление государственных номерных знаков, бланков водительских удостоверений и бланков свидетельств государственной регистрации транспортных средств;

содержание, обслуживание и ремонт служебных помещений и транспортных средств, включая приобретение горюче-смазочных материалов, а также затраты по оплате коммунальных услуг, электроэнергии, отопления и услуг связи территориальных органов внутренних дел, за исключением затрат на услуги электронной почты, систему видео-конференц-связи и видеонаблюдения ситуационного центра аппаратов территориальных органов, финансируемых из республиканского бюджета;

обеспечение и содержание службы пробации;

4) образование:

дошкольное воспитание и обучение;

организация и обеспечение обязательного общего среднего образования, включая вечернюю (сменную) форму обучения, в том числе предоставляемого через интернатные организации;

обучение детей по специальным общеобразовательным учебным программам;

обучение одаренных детей в специализированных организациях образования;

проведение школьных олимпиад масштаба города республиканского значения, столицы;

подготовка специалистов с техническим и профессиональным, послесредним образованием;

подготовка специалистов с высшим и послевузовским образованием, за исключением финансируемых из республиканского бюджета;

обследование психического здоровья детей и подростков и оказание психолого-медико-педагогической консультативной помощи населению;

реабилитация и социальная адаптация детей и подростков с проблемами в развитии;

дополнительное образование для детей;

приобретение и доставка учебников и учебно-методических комплексов для государственных организаций образования;

государственное обеспечение детей-сирот, детей, оставшихся без попечения родителей, их обязательное трудоустройство и обеспечение жильем;

бесплатное и льготное питание отдельных категорий обучающихся и воспитанников;

функционирование центров адаптации несовершеннолетних;

5) здравоохранение:

дополнительное обеспечение гарантированного объема бесплатной медицинской помощи по решению местного представительного органа города республиканского значения, столицы;

приобретение и хранение вакцин, иммунобиологических и других медицинских препаратов в соответствии с законодательством Республики Казахстан;

оказание гарантированного объема бесплатной медицинской помощи, кроме направлений расходов, финансируемых из республиканского бюджета;

оказание медицинской помощи лицам, содержащимся в следственных изоляторах уголовно-исполнительной (пенитенциарной) системы и учреждениях уголовно-исполнительной (пенитенциарной) системы;

другие мероприятия в области здравоохранения, за исключением направлений, финансируемых из республиканского бюджета и фонда социального медицинского страхования;

6) социальная помощь и социальное обеспечение:

жилищная помощь;

оказание социальной помощи нуждающимся гражданам на дому;

социальная адаптация лиц, не имеющих определенного места жительства;

социальное обеспечение сирот, детей, оставшихся без попечения родителей;

социальное обеспечение престарелых и лиц с инвалидностью, включая детей с инвалидностью;

обеспечение занятости населения и реализация мер содействия занятости населения;

государственная адресная социальная помощь;

социальная помощь отдельным категориям нуждающихся граждан по решениям местных представительных органов;

реализация миграционных мероприятий на местном уровне;

предоставление специальных социальных услуг жертвам бытового насилия;

7) культура, спорт, туризм и информационное пространство:

поддержка театрального и музыкального искусства местного значения;

обеспечение сохранности историко-культурного наследия местного значения и доступа к нему;

поддержка культурно-досуговой работы;

проведение социально значимых мероприятий местного значения в сфере культуры;

обеспечение функционирования зоопарков и дендропарков;

проведение спортивных соревнований на местном уровне;

подготовка и участие членов сборных команд города республиканского значения, столицы по различным видам спорта на республиканских и международных спортивных соревнованиях;

функционирование государственных городских спортивных организаций;

реализация подушевого нормативного финансирования творческих кружков и спортивных секций;

обеспечение сохранности объектов архивного фонда местного значения;

обеспечение функционирования городских библиотек;

проведение государственной информационной политики на местном уровне через средства массовой информации;

развитие государственного языка и других языков народа Казахстана на местном уровне;

проведение мероприятий в рамках реализации государственной молодежной политики на уровне города республиканского значения, столицы;

регулирование туристской деятельности на местном уровне;

8) сельское, водное, лесное, рыбное хозяйство, особо охраняемые природные территории, охрана окружающей среды и животного мира, земельные отношения:

субсидирование агропромышленного комплекса в соответствии с законами Республики Казахстан;

регулирование ветеринарии, организация санитарного убоя больных животных, строительства скотомогильников (биотермических ям) и обеспечение их содержания;

охрана, защита, воспроизводство лесов и лесоразведение;

строительство, реконструкция и ремонт водопроводов города республиканского значения, столицы, находящихся в коммунальной собственности;

установление водоохранных зон, полос и зон санитарной охраны источников питьевого снабжения;

восстановление особо аварийных водохозяйственных сооружений и гидромелиоративных систем города республиканского значения, столицы;

строительство и реконструкция систем водоснабжения, гидротехнических сооружений города республиканского значения, столицы;

содержание и защита особо охраняемых природных территорий местного значения;

проведение мероприятий по охране окружающей среды в соответствии с Экологическим кодексом Республики Казахстан;

регулирование земельных отношений в городе республиканского значения, столице;

земельно-хозяйственное устройство населенных пунктов;

возмещение убытков, причиненных собственникам земельных участков или землепользователям, в случаях, установленных земельным законодательством Республики Казахстан;

9) жилищно-коммунальное хозяйство, архитектурная, градостроительная и строительная деятельность:

организация сохранения государственного жилищного фонда города республиканского значения, столицы;

инвентаризация жилищного фонда;

обеспечение жильем отдельных категорий граждан в соответствии с законодательными актами Республики Казахстан;

изъятие, в том числе путем выкупа, земельных участков для государственных нужд и связанное с этим отчуждение недвижимого имущества в соответствии с законами Республики Казахстан;

создание и реконструкция объектов водоснабжения, в том числе распределительных сетей водоснабжения, очистных, дренажных систем, канализационных, в том числе канализационных насосных станций, тепловых и электрических сетей, находящихся в коммунальной собственности;

газификация населенных пунктов;

мероприятия, направленные на поддержание сейсмоустойчивости жилых зданий, расположенных в сейсмоопасных регионах республики, в соответствии с законодательными актами Республики Казахстан;

строительство жилья коммунального жилищного фонда;

снос аварийного жилья в соответствии с законодательными актами Республики Казахстан;

обеспечение безопасности дорожного движения в населенных пунктах;

организация архитектурной, градостроительной и строительной деятельности, за исключением расходов, финансируемых из республиканского бюджета;

субсидирование в области жилищно-коммунального хозяйства, архитектурной, градостроительной и строительной деятельности в соответствии с законами Республики Казахстан;

10) промышленность, топливно-энергетический комплекс и недропользование:

проведение мероприятий по энергосбережению и повышению энергоэффективности на местном уровне;

11) транспорт и коммуникации:

организация пассажирских перевозок по социально значимым городским и пригородным сообщениям;

строительство, реконструкция, ремонт и содержание улиц городов, в том числе текущий ремонт автомобильных дорог, а также технических средств регулирования дорожного движения на них;

12) регулирование экономической деятельности:

государственная поддержка частного предпринимательства;

государственное стимулирование промышленности;

государственная поддержка инновационной деятельности;

государственная поддержка социального предпринимательства;

13) выполнение государственных обязательств:

обслуживание и погашение долга местных исполнительных органов;

выполнение обязательств по государственным гарантиям;

выполнение государственных обязательств по проектам государственно-частного партнерства местного исполнительного органа;

выполнение обязательств по поручительствам государства;

возмещение расходов по договору доверительного управления коммунальным имуществом;

14) трансферты:

трансферты в республиканский бюджет.

2. Из бюджетов городов республиканского значения, столицы также финансируются расходы по направлениям, указанным в пункте 1 настоящей статьи, на:

1) капитальные расходы, переподготовку кадров и повышение квалификации работников местных исполнительных органов, государственных организаций и государственных учреждений;

2) бюджетные инвестиции, научные исследования местных исполнительных органов;

3) иные государственные услуги, функции, полномочия и компетенции органов местного государственного управления города республиканского значения, столицы, установленные в соответствии с законами Республики Казахстан.

3. В составе бюджета города республиканского значения, столицы предусматриваются расходы района в городе по следующим направлениям:

1) функционирование аппарата акима района в городе;

2) осуществление похозяйственного учета;

3) организация в экстренных случаях доставки тяжелобольных людей до ближайшей организации здравоохранения, оказывающей врачебную помощь;

4) оказание социальной помощи нуждающимся гражданам на дому;

5) обеспечение санитарии населенных пунктов;

6) содержание мест захоронений и погребение безродных;

7) освещение улиц в населенных пунктах;

8) благоустройство и озеленение населенных пунктов;

9) реализация прочих услуг в области социальной помощи и социального обеспечения, в том числе размещение государственного социального заказа;

10) социальная помощь и социальное обеспечение;

11) жилищная помощь;

12) социальная адаптация лиц, не имеющих определенного места жительства;

13) социальное обеспечение сирот, детей, оставшихся без попечения родителей;

14) социальное обеспечение престарелых и лиц с инвалидностью, включая детей с инвалидностью;

15) обеспечение занятости населения;

16) государственная адресная социальная помощь;

17) социальная помощь отдельным категориям нуждающихся граждан по решениям местных представительных органов;

18) реализация миграционных мероприятий на местном уровне;

19) дошкольное воспитание и обучение, в том числе обеспечение деятельности организаций дошкольного воспитания и обучения;

20) проектирование, строительство, реконструкция, капитальный ремонт и модернизация распределительных сетей водоснабжения, канализации, канализационных насосных станций, газоснабжения и освещения, находящихся в коммунальной собственности;

21) текущий ремонт автомобильных дорог;

22) инвентаризация жилищного фонда;

23) реализация подушевого нормативного финансирования творческих кружков и спортивных секций.

Статья 32. Расходы областного бюджета

1. Расходы областного бюджета осуществляются по следующим направлениям:

1) государственные функции общего характера:

функционирование местных представительных и исполнительных органов областного уровня, ревизионных комиссий;

обеспечение и проведение выборов акимов;

2) оборона:

мобилизационная подготовка и мобилизация, подготовка территориальной обороны и территориальная оборона областного масштаба, включая обеспечение территориальных органов территориальных войск области служебными помещениями, транспортными средствами, техническими средствами информации, телекоммуникаций и связи, мебелью и казарменным инвентарем, включая их содержание, обслуживание и ремонт, приобретение горюче-смазочных материалов, канцелярских товаров, а также затраты по оплате коммунальных услуг, электроэнергии, отопления и услуг связи, создание запасов материально-технических средств согласно нормам штатной потребности военного времени при проведении специального развертывания территориальных войск, проведение сборов с военнообязанными подразделений территориальной обороны;

мероприятия гражданской обороны областного масштаба;

мероприятия в рамках исполнения воинской обязанности по обеспечению областных органов военного управления оборудованными призывными (сборными) пунктами, их содержанию, снабжению медикаментами, инструментарием, противопожарным, медицинским и хозяйственным имуществом, автомобильным транспортом, а также средствами связи и охраны, обеспечению медицинскими и техническими работниками, обслуживающим персоналом и созданию медицинских комиссий;

предупреждение и ликвидация чрезвычайных ситуаций природного и техногенного характера областного масштаба и их последствий;

3) общественный порядок, безопасность, уголовно-исполнительная (пенитенциарная) система:

охрана общественного порядка и обеспечение общественной безопасности на территории области;

конвоирование органами внутренних дел;

деятельность по вопросам гражданства, эмиграции и иммиграции, работе с иностранцами и борьбе с незаконной миграцией;

функционирование изоляторов временного содержания, специальных приемников для лиц, подвергнутых административному аресту, приемников-распределителей для лиц без определенного места жительства и документов, питомников для служебных животных;

обеспечение деятельности уполномоченного органа по обеспечению безопасности дорожного движения, за исключением финансирования оплаты за изготовление государственных номерных знаков, бланков водительских удостоверений и бланков свидетельств государственной регистрации транспортных средств;

содержание, обслуживание и ремонт служебных помещений и транспортных средств, включая приобретение горюче-смазочных материалов, а также затраты по оплате коммунальных услуг, электроэнергии, отопления и услуг связи территориальных органов внутренних дел, за исключением затрат на услуги электронной почты, систему видео-конференц-связи и видеонаблюдения ситуационного центра аппаратов территориальных органов, финансируемых из республиканского бюджета;

обеспечение и содержание службы пробации;

4) образование:

дошкольное воспитание и обучение в районах (городах областного значения), городах районного значения, селах, поселках, сельских округах, в том числе организация медицинского обслуживания в организациях дошкольного воспитания и обучения, расположенных в городах районного значения, селах, поселках, сельских округах, а также обеспечение деятельности организаций дошкольного воспитания и обучения, расположенных в районах городов областного значения;

начальное, основное среднее и общее среднее образование, включая вечернюю (сменную) форму обучения, и общее среднее образование, предоставляемое через организации интернатного типа, в государственных организациях образования, расположенных в районах (городах областного значения);

организация бесплатного подвоза учащихся до ближайшей школы и обратно в сельской местности;

бесплатное и льготное питание отдельных категорий обучающихся и воспитанников организаций образования, расположенных в областях, районах (городах областного значения), в порядке, предусмотренном законодательством Республики Казахстан;

приобретение и доставка учебников и учебно-методических комплексов для государственных организаций образования;

дополнительное образование для детей, осуществляемое на областном, районном (города областного значения) уровнях;

подготовка специалистов с техническим и профессиональным, послесредним образованием;

подготовка специалистов с высшим и послевузовским образованием, за исключением финансируемых из республиканского бюджета;

обучение детей по специальным общеобразовательным учебным программам;

обучение одаренных детей в специализированных организациях образования;

проведение школьных олимпиад областного, районного (города областного значения) масштаба;

обследование психического здоровья детей и подростков и оказание психолого-медико-педагогической консультативной помощи населению;

реабилитация и социальная адаптация детей и подростков с проблемами в развитии;

государственное обеспечение детей-сирот, детей, оставшихся без попечения родителей, их обязательное трудоустройство и обеспечение жильем;

методическая работа;

функционирование центров адаптации несовершеннолетних;

5) здравоохранение:

дополнительное обеспечение гарантированного объема бесплатной медицинской помощи по решению местных представительных органов областей;

приобретение и хранение вакцин, иммунобиологических и других медицинских препаратов в соответствии с законодательством Республики Казахстан;

оказание гарантированного объема бесплатной медицинской помощи, кроме направлений расходов, финансируемых из республиканского бюджета;

оказание медицинской помощи лицам, содержащимся в следственных изоляторах уголовно-исполнительной (пенитенциарной) системы и учреждениях уголовно-исполнительной (пенитенциарной) системы;

другие мероприятия в области здравоохранения, за исключением направлений, финансируемых из республиканского бюджета и фонда социального медицинского страхования;

6) социальная помощь и социальное обеспечение:

реализация государственной политики в сфере социальной защиты;

социальное обеспечение сирот, детей, оставшихся без попечения родителей;

социальное обеспечение престарелых и лиц с инвалидностью, включая детей с инвалидностью, за исключением видов социальной помощи, финансируемых из районного (города областного значения) бюджета;

обеспечение занятости населения;

реализация миграционных мероприятий на местном уровне;

7) культура, спорт, туризм и информационное пространство:

поддержка театрального и музыкального искусства местного значения;

поддержка культурно-досуговой работы;

проведение социально значимых мероприятий местного значения в сфере культуры;

обеспечение сохранности историко-культурного наследия местного значения и доступа к нему;

подготовка и участие членов областных сборных команд по различным видам спорта на республиканских и международных спортивных соревнованиях;

проведение спортивных соревнований на областном уровне;

функционирование государственных областных спортивных организаций;

обеспечение сохранности объектов архивного фонда местного значения;

обеспечение функционирования областных библиотек;

проведение государственной информационной политики на местном уровне через средства массовой информации;

развитие государственного языка и других языков народа Казахстана на местном уровне;

проведение мероприятий в рамках реализации государственной молодежной политики на областном уровне;

регулирование туристской деятельности на местном уровне;

реализация подушевого нормативного финансирования творческих кружков и спортивных секций;

8) сельское, водное, лесное, рыбное хозяйство, особо охраняемые природные территории, охрана окружающей среды и животного мира, земельные отношения:

регулирование развития растениеводства, семеноводства, животноводства, ветеринарии, переработки и реализации сельскохозяйственной продукции на областном уровне в соответствии с законами Республики Казахстан;

организация санитарного убоя больных животных;

содержание, строительство и ремонт специальных хранилищ (могильников);

обезвреживание пестицидов, приобретенных за счет бюджетных средств;

субсидирование агропромышленного комплекса в соответствии с законами Республики Казахстан;

обеспечение функционирования водохозяйственных сооружений, находящихся в коммунальной собственности областного значения;

установление водоохранных зон, полос водных объектов областного значения;

восстановление особо аварийных водохозяйственных сооружений и гидромелиоративных систем областного значения;

строительство и реконструкция систем водоснабжения, гидротехнических сооружений областного значения;

охрана, защита, воспроизводство лесов и лесоразведение;

содержание и защита особо охраняемых природных территорий областного значения;

проведение мероприятий по охране окружающей среды в соответствии с Экологическим кодексом Республики Казахстан;

регулирование земельных отношений на областном уровне;

возмещение убытков, причиненных собственникам земельных участков или землепользователям, в случаях, установленных земельным законодательством Республики Казахстан;

проведение мероприятий по распространению и внедрению инновационного опыта областного значения;

возмещение владельцам стоимости обезвреженных (обеззараженных) и переработанных без изъятия животных, продукции и сырья животного происхождения, представляющих опасность для здоровья животных и человека;

9) жилищно-коммунальное хозяйство, архитектурная, градостроительная и строительная деятельность:

газификация населенных пунктов;

проведение профилактической дезинсекции и дератизации;

организация архитектурной, градостроительной и строительной деятельности, за исключением расходов, финансируемых из республиканского бюджета;

субсидирование в области жилищно-коммунального хозяйства, архитектурной, градостроительной и строительной деятельности в соответствии с законами Республики Казахстан;

10) промышленность, топливно-энергетический комплекс и недропользование:

проведение мероприятий по энергосбережению и повышению энергоэффективности на областном уровне;

11) транспорт и коммуникации:

организация пассажирских перевозок по социально значимым межрайонным (междугородным, внутриобластным), а также железнодорожным пригородным сообщениям;

строительство, реконструкция, ремонт и содержание автомобильных дорог областного значения, в том числе текущий ремонт автомобильных дорог, а также технических средств регулирования дорожного движения на них;

12) регулирование экономической деятельности:

государственная поддержка частного предпринимательства;

государственное стимулирование промышленности;

государственная поддержка инновационной деятельности;

государственная поддержка социального предпринимательства;

13) выполнение государственных обязательств:

обслуживание и погашение долга местных исполнительных органов;

выполнение обязательств по государственным гарантиям;

выполнение государственных обязательств по проектам государственно-частного партнерства местного исполнительного органа;

выполнение обязательств по поручительствам государства;

возмещение расходов по договору доверительного управления коммунальным имуществом;

14) трансферты:

трансферты районным (городов областного значения) бюджетам;

трансферты в республиканский бюджет.

2. Из областных бюджетов также финансируются расходы по направлениям, указанным в пункте 1 настоящей статьи, на:

1) капитальные расходы, переподготовку кадров и повышение квалификации работников местных исполнительных органов, государственных организаций и государственных учреждений;

2) бюджетные инвестиции, научные исследования местных исполнительных органов;

3) иные государственные услуги, функции, полномочия и компетенции областных органов местного государственного управления, установленные в соответствии с законами Республики Казахстан.

Статья 33. Расходы районного (города областного значения) бюджета

1. Расходы районного (города областного значения) бюджета осуществляются по следующим направлениям:

1) государственные функции общего характера:

функционирование местных представительных и исполнительных органов районного (города областного значения) уровня;

2) оборона:

мероприятия в рамках исполнения воинской обязанности по обеспечению районных (города областного значения) органов военного управления оборудованными призывными (сборными) пунктами, их содержанию, снабжению медикаментами, инструментарием, противопожарным, медицинским и хозяйственным имуществом, автомобильным транспортом, а также средствами связи и охраны, обеспечению медицинскими и техническими работниками, обслуживающим персоналом и созданию медицинских комиссий;

предупреждение и ликвидация чрезвычайных ситуаций природного и техногенного характера районного (города областного значения) масштаба и их последствий;

обеспечение мероприятий по профилактике и тушению степных пожаров районного (города областного значения) масштаба, а также пожаров в населенных пунктах, в которых не созданы органы государственной противопожарной службы;

3) общественный порядок, безопасность:

обеспечение безопасности дорожного движения в населенных пунктах;

4) образование:

государственное обеспечение детей-сирот, детей, оставшихся без попечения родителей, их обязательное трудоустройство и обеспечение жильем;

5) социальная помощь и социальное обеспечение:

реализация государственной политики в сфере социальной защиты;

жилищная помощь;

материальное обеспечение детей с инвалидностью, воспитывающихся и обучающихся на дому;

обеспечение лиц с инвалидностью в соответствии с индивидуальной программой абилитации и реабилитации лица с инвалидностью обязательными гигиеническими средствами, предоставление индивидуального помощника для лиц с инвалидностью первой группы, имеющих затруднение в передвижении, специалистов жестового языка для лиц с инвалидностью по слуху;

оказание социальной помощи нуждающимся гражданам на дому;

социальная адаптация лиц, не имеющих определенного места жительства;

реализация мер содействия занятости населения;

государственная адресная социальная помощь;

социальная помощь отдельным категориям нуждающихся граждан по решениям местных представительных органов;

предоставление специальных социальных услуг жертвам бытового насилия;

6) культура, спорт, туризм и информационное пространство:

поддержка культурно-досуговой работы на местном уровне;

функционирование районных (городских) библиотек;

обеспечение функционирования зоопарков и дендропарков;

развитие массового спорта и национальных видов спорта;

проведение спортивных соревнований на районном (города областного значения) уровне;

подготовка и участие членов сборных команд района (города областного значения) по различным видам спорта на областных спортивных соревнованиях;

функционирование государственных районных (города областного значения) спортивных организаций;

проведение государственной информационной политики на местном уровне через средства массовой информации;

развитие государственного языка и других языков народа Казахстана на районном (города областного значения) уровне;

проведение мероприятий в рамках реализации государственной молодежной политики на районном (города областного значения) уровне;

реализация подушевого нормативного финансирования творческих кружков и спортивных секций;

7) сельское, водное, лесное, рыбное хозяйство, особо охраняемые природные территории, охрана окружающей среды и животного мира, земельные отношения:

регулирование земельных отношений на районном (города областного значения) уровне;

реализация мероприятий по сохранению и улучшению пастбищ, развитию и реконструкции объектов пастбищной инфраструктуры, за исключением мероприятий, финансируемых из бюджета города районного значения, села, поселка, сельского округа;

8) жилищно-коммунальное хозяйство, архитектурная, градостроительная и строительная деятельность:

проведение профилактической дезинсекции и дератизации;

меры по защите районной (города областного значения) коммунальной собственности;

организация сохранения государственного жилищного фонда района (города областного значения);

инвентаризация жилищного фонда;

обеспечение жильем отдельных категорий граждан в соответствии с законодательными актами Республики Казахстан;

изъятие, в том числе путем выкупа, земельных участков для государственных нужд и связанное с этим отчуждение недвижимого имущества в соответствии с законами Республики Казахстан;

снос аварийного жилья в соответствии с законодательными актами Республики Казахстан;

разработка генерального плана;

строительство жилья коммунального жилищного фонда;

мероприятия, направленные на поддержание сейсмоустойчивости жилых зданий, расположенных в сейсмоопасных регионах республики, в соответствии с законодательными актами Республики Казахстан;

создание, реконструкция и ремонт объектов водоснабжения, очистных, дренажных систем, канализационных, тепловых и электрических сетей, находящихся в коммунальной собственности;

обеспечение благоустройства, озеленения, освещения и санитарии населенных пунктов;

содержание мест захоронений и погребение безродных;

9) промышленность, топливно-энергетический комплекс и недропользование:

проведение мероприятий по энергосбережению и повышению энергоэффективности на районном (города областного значения) уровне;

10) транспорт и коммуникации:

строительство, реконструкция, ремонт и содержание автомобильных дорог районного (городского) значения, а также технических средств регулирования дорожного движения на них;

организация пассажирских перевозок по социально значимым городским (сельским), пригородным и внутрирайонным сообщениям, за исключением железнодорожных;

11) регулирование экономической деятельности:

государственная поддержка частного предпринимательства;

государственная поддержка социального предпринимательства;

12) выполнение государственных обязательств:

обслуживание и погашение долга местных исполнительных органов;

выполнение обязательств по государственным гарантиям;

выполнение государственных обязательств по проектам государственно-частного партнерства, принятых маслихатом соответствующей области;

выполнение обязательств по поручительствам государства;

возмещение расходов по договору доверительного управления коммунальным имуществом;

13) трансферты:

трансферты в областной бюджет;

трансферты в бюджеты города районного значения, села, поселка, сельского округа.

2. Из районного (города областного значения) бюджета также финансируются расходы по направлениям, указанным в пункте 1 настоящей статьи, на:

1) капитальные расходы, переподготовку кадров и повышение квалификации работников местных исполнительных органов, государственных организаций и государственных учреждений;

2) бюджетные инвестиции;

3) иные государственные услуги, функции, полномочия и компетенции органов местного государственного управления района (города областного значения), установленные в соответствии с законами Республики Казахстан.

3. В составе бюджета города областного значения предусматриваются расходы района в городе областного значения по следующим направлениям:

1) функционирование аппарата акима района в городе областного значения;

2) осуществление похозяйственного учета;

3) организация в экстренных случаях доставки тяжелобольных людей до ближайшей организации здравоохранения, оказывающей врачебную помощь;

4) оказание социальной помощи нуждающимся гражданам на дому;

5) организация совместно с общественными объединениями лиц с инвалидностью культурно-массовых и просветительских мероприятий;

6) создание условий для развития физической культуры и спорта по месту жительства физических лиц и в местах их массового отдыха;

7) организация совместно с уполномоченным органом по физической культуре и спорту и общественными объединениями лиц с инвалидностью проведения оздоровительных и спортивных мероприятий среди лиц с инвалидностью;

8) обеспечение санитарии населенных пунктов;

9) содержание мест захоронений и погребение безродных;

10) освещение улиц в населенных пунктах;

11) благоустройство и озеленение населенных пунктов;

12) иные государственные услуги, функции, компетенции и полномочия акима района в городе областного значения, установленные в соответствии с законами Республики Казахстан.

Статья 34. Расходы бюджета города районного значения, села, поселка, сельского округа

1. Расходы бюджета города районного значения, села, поселка, сельского округа осуществляются по следующим направлениям:

1) функционирование аппарата акима города районного значения, села, поселка, сельского округа;

2) осуществление похозяйственного учета;

3) организация в экстренных случаях доставки тяжелобольных людей до ближайшей организации здравоохранения, оказывающей врачебную помощь;

4) оказание социальной помощи нуждающимся гражданам на дому;

5) организация сохранения государственного жилищного фонда города районного значения, села, поселка, сельского округа;

6) обеспечение санитарии населенных пунктов;

7) содержание мест захоронений и погребение безродных;

8) освещение улиц в населенных пунктах;

9) благоустройство и озеленение населенных пунктов;

10) поддержка культурно-досуговой работы на местном уровне;

11) строительство, реконструкция, ремонт и содержание автомобильных дорог в городах районного значения, селах, поселках;

12) организация водоснабжения населенных пунктов;

13) обеспечение занятости населения на местном уровне;

14) проведение физкультурно-оздоровительных и спортивных мероприятий на местном уровне;

15) реализация мероприятий для решения обустройства сельских населенных пунктов;

16) организация деятельности по регистрации актов гражданского состояния в поселках, селах и сельских округах, где нет органов, осуществляющих регистрацию актов гражданского состояния;

17) реализация мероприятий по сохранению и улучшению пастбищ, развитию и реконструкции объектов пастбищной инфраструктуры, за исключением мероприятий, финансируемых из районного (города областного значения) бюджета;

18) трансферты в районный (города областного значения) бюджет;

19) обслуживание и погашение долга местных исполнительных органов.

2. Из бюджета города районного значения, села, поселка, сельского округа также финансируются расходы по направлениям, указанным в пункте 1 настоящей статьи, на:

1) капитальные расходы, переподготовку кадров и повышение квалификации работников аппарата акима города районного значения, села, поселка, сельского округа, государственных организаций и государственных учреждений;

2) бюджетные инвестиции;

3) иные государственные услуги, функции, компетенции и полномочия акимов и органов местного самоуправления города районного значения, села, поселка, сельского округа, установленные в соответствии с законами Республики Казахстан.

РАЗДЕЛ 2. ОСНОВЫ БЮДЖЕТИРОВАНИЯ РЕСПУБЛИКИ КАЗАХСТАН

Глава 8. ДОКУМЕНТЫ СИСТЕМЫ ГОСУДАРСТВЕННОГО ПЛАНИРОВАНИЯ РЕСПУБЛИКИ КАЗАХСТАН ДЛЯ ЦЕЛЕЙ НАСТОЯЩЕГО КОДЕКСА

Статья 35. Общие положения о документах Системы государственного планирования Республики Казахстан, применяемых в бюджетном процессе

1. Документы Системы государственного планирования Республики Казахстан представляют собой целостную систему, где необходимость и правомерность разработки документов нижестоящего уровня вытекают из документов, стоящих на уровень выше, а мониторинг и оценка документов, стоящих на уровень выше, осуществляются на основе достоверной информации о реализации документов нижестоящих уровней.

Документы Системы государственного планирования Республики Казахстан основываются на долгосрочном прогнозе развития Республики Казахстан.

2. В бюджетном процессе применяются:

планы развития государственных органов;

планы развития области, города республиканского значения, столицы;

планы развития, планы мероприятий субъектов квазигосударственного сектора, а также долгосрочные стратегии развития автономных организаций образования, которым планируются расходы из республиканского или местного бюджета.

3. Расходы на новые инициативы, предусмотренные документами Системы государственного планирования Республики Казахстан, и иные дополнительные мероприятия, возникающие в течение текущего финансового года, требующие дополнительных расходов из республиканского и (или) местного бюджетов, планируются в бюджете после включения в план развития государственного органа, разрабатывающего план развития, план развития области, города республиканского значения, столицы, планы развития и (или) планы мероприятий субъектов квазигосударственного сектора.

4. Центральный уполномоченный орган по государственному планированию, местный исполнительный орган области, города республиканского значения, столицы, государственный орган – администратор республиканской бюджетной программы, местный уполномоченный орган по государственному планированию соответственно обеспечивают рассмотрение проектов планов развития государственных органов, проектов планов развития областей, городов республиканского значения, столицы, проектов планов развития и (или) проектов планов мероприятий субъектов квазигосударственного сектора с учетом процедур, предусмотренных настоящим Кодексом.

Статья 36. План развития государственного органа и порядок его рассмотрения

1. План развития государственного органа является документом, определяющим деятельность центрального государственного органа в среднесрочном периоде, направленным на реализацию вышестоящих документов Системы государственного планирования Республики Казахстан, функций, полномочий и компетенций, с учетом необходимости обеспечения качественного предоставления государственных услуг.

2. Перечень центральных государственных органов, не разрабатывающих планы развития, устанавливается Правительством Республики Казахстан в рамках Системы государственного планирования Республики Казахстан.

3. План развития государственного органа разрабатывается и утверждается каждые три года на пятилетний период по согласованию с центральным уполномоченным органом по государственному планированию в соответствии с Системой государственного планирования Республики Казахстан.

4. В план развития государственного органа включаются:

1) целевые индикаторы, достижение которых обеспечивается государственным органом и зависит от его деятельности и бюджетных средств;

2) целевые индикаторы, достижение которых обеспечивается в рамках межведомственного взаимодействия несколькими государственными органами, регионами и (или) субъектами квазигосударственного сектора и зависит от бюджетных средств;

3) макроиндикаторы, достижение которых зависит от деятельности нескольких государственных органов, регионов и (или) субъектов квазигосударственного сектора в рамках межведомственного взаимодействия и не зависит от бюджетных средств.

Целевые индикаторы, указанные в подпунктах 1), 2) и 3) части первой настоящего пункта, отражаются в плане развития в виде отдельных приложений.

5. К планам развития государственных органов прилагаются инвестиционные планы, разработанные на основании документов Системы государственного планирования Республики Казахстан.

Инвестиционный план государственного органа разрабатывается и применяется в соответствии со статьей 148 настоящего Кодекса.

6. Для утверждения плана развития государственный орган вносит проект плана развития, имеющий положительное предложение ведомственной бюджетной комиссии, на рассмотрение в центральный уполномоченный орган по государственному планированию не позднее 1 апреля года завершения действующего плана развития государственного органа.

Центральный уполномоченный орган по государственному планированию с учетом итогов оценки результатов, осуществляемой в соответствии со статьей 46 настоящего Кодекса, рассматривает проекты планов развития государственных органов на предмет их соответствия требованиям, установленным законодательством Республики Казахстан.

Заключение центрального уполномоченного органа по государственному планированию формируется с указанием приоритетности целей и целевых индикаторов на основании итогов стратегического обзора расходов, проводимого в соответствии со статьей 43 настоящего Кодекса, и направляется не позднее 1 мая текущего финансового года в центральный уполномоченный орган по бюджетному планированию для вынесения на рассмотрение Республиканской бюджетной комиссии и администраторам соответствующих бюджетных программ.

Доработанный проект плана развития государственного органа вносится администратором бюджетной программы в центральный уполномоченный орган по государственному планированию одновременно с паспортом бюджетной программы для рассмотрения в соответствии с пунктом 12 статьи 75 настоящего Кодекса.

7. Проект плана развития государственного органа утверждается руководителем государственного органа по согласованию с центральными уполномоченными органами по государственному планированию и бюджетному планированию не позднее 30 декабря года завершения действующего плана развития государственного органа.

8. Центральный уполномоченный орган по государственному планированию формирует агрегированную сводную информацию об утвержденных планах развития государственных органов, содержащую сводные количественные сведения о целях и целевых индикаторах, их декомпозиции в порядке, определенном им, и направляет в центральный уполномоченный орган по бюджетному планированию для включения в состав документов и материалов, предусмотренных статьей 90 настоящего Кодекса.

9. Внесение изменений и дополнений в план развития государственного органа допускается в случаях:

1) принятия новых либо внесения изменений и (или) дополнений в законы Республики Казахстан, за исключением законов о республиканском бюджете и законов о внесении в них изменений и дополнений;

2) принятия новых либо внесения изменений и (или) дополнений в документы Системы государственного планирования Республики Казахстан;

3) изменения функций, структуры государственного органа;

4) необходимости реализации поручений Президента Республики Казахстан и (или) Правительства Республики Казахстан.

10. Государственные органы подготавливают отчеты о реализации планов развития, направляют их в центральный уполномоченный орган по государственному планированию для консолидации.

11. Центральный уполномоченный орган по государственному планированию формирует консолидированный отчет о реализации планов развития всех центральных государственных органов, содержащий сводные количественные сведения о достижении целей и целевых индикаторов, их декомпозиции в порядке, определенном им, и направляет в центральный уполномоченный орган по исполнению бюджета для включения в годовой отчет об исполнении республиканского бюджета.

12. На основе отчетов о реализации планов развития государственных органов осуществляется их оценка в соответствии со статьей 46 настоящего Кодекса.

Оценка, проводимая органами внешнего государственного аудита и финансового контроля, осуществляется в соответствии с Законом Республики Казахстан "О государственном аудите и финансовом контроле".

13. Порядок разработки, согласования, утверждения, публикации плана развития государственного органа и внесения в него изменений и (или) дополнений, формирования отчета о реализации плана развития государственного органа и мониторинга реализации плана развития государственного органа определяется центральным уполномоченным органом по государственному планированию.

14. План развития государственного органа и отчет о его реализации, агрегированная сводная информация об утвержденных планах развития государственных органов, консолидированный отчет о реализации планов развития государственных органов подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

15. Первый руководитель государственного органа, разрабатывающего план развития, несет ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

Статья 37. План развития области, города республиканского значения, столицы и порядок его рассмотрения

1. План развития области, города республиканского значения, столицы является документом, определяющим развитие соответствующей области, города республиканского значения, столицы с учетом их специфики на основании документов Системы государственного планирования Республики Казахстан.

2. В план развития области, города республиканского значения, столицы включается информация о мероприятиях с указанием объема поступлений, не включенных в доходы местного бюджета, и расходов согласно меморандумам, заключенным между областным акиматом, акиматом города республиканского значения, столицы и недропользователями в рамках исполнения обязательств по отчислению недропользователей на социально-экономическое развитие региона и развитие его инфраструктуры согласно контрактам на недропользование, в том числе по проведенным недропользователем работам и оказанным услугам.

3. Цели и целевые индикаторы плана развития области, города республиканского значения, столицы декомпозируются из вышестоящих документов Системы государственного планирования Республики Казахстан.

4. В план развития области, города республиканского значения, столицы включаются:

1) целевые индикаторы, достижение которых обеспечивается местным исполнительным органом и зависит от его деятельности и бюджетных средств;

2) целевые индикаторы, достижение которых обеспечивается в рамках межведомственного взаимодействия несколькими регионами и (или) субъектами квазигосударственного сектора и зависит от бюджетных средств;

3) макроиндикаторы, достижение которых зависит от деятельности нескольких регионов и (или) субъектов квазигосударственного сектора в рамках межведомственного взаимодействия и не зависит от бюджетных средств.

Целевые индикаторы, указанные в подпунктах 1), 2) и 3) части первой настоящего пункта, отражаются в плане развития в виде отдельных приложений.

5. К планам развития областей, городов республиканского значения, столицы прилагаются инвестиционные планы, разработанные на основании документов Системы государственного планирования Республики Казахстан.

Инвестиционный план области, города республиканского значения, столицы разрабатывается и применяется в соответствии со статьей 148 настоящего Кодекса.

6. План развития области, города республиканского значения, столицы разрабатывается местным исполнительным органом области, города республиканского значения, столицы с обязательным применением минимальных стандартов, системы региональных стандартов для населенных пунктов каждые три года на пятилетний период, согласовывается с центральными отраслевыми государственными органами, центральным уполномоченным органом по региональной политике и утверждается соответствующим маслихатом в соответствии с Системой государственного планирования Республики Казахстан.

7. Для согласования плана развития области, города республиканского значения, столицы местный исполнительный орган области, города республиканского значения, столицы вносит согласованный с центральными отраслевыми государственными органами проект плана развития на рассмотрение в центральный уполномоченный орган по региональной политике не позднее 1 апреля года завершения действующего плана развития государственного органа.

Центральный уполномоченный орган по региональной политике рассматривает проекты планов развития области, города республиканского значения, столицы на предмет их соответствия требованиям, установленным законодательством Республики Казахстан.

Центральный уполномоченный орган по региональной политике по итогам рассмотрения проекта плана развития области, города республиканского значения, столицы в течение месяца после поступления проекта плана развития области, города республиканского значения, столицы формирует заключение и направляет в местный исполнительный орган области, города республиканского значения, столицы.

Местный исполнительный орган области, города республиканского значения, столицы с учетом заключения центрального уполномоченного органа по региональной политике, итогов оценки результатов, осуществляемой в соответствии со статьей 46 настоящего Кодекса, итогов стратегического обзора расходов, проводимого в соответствии со статьей 43 настоящего Кодекса, формирует план развития области, города республиканского значения, столицы и агрегированную сводную информацию об утвержденном плане развития области, города республиканского значения, столицы для внесения в соответствующий маслихат в составе документов и материалов, определенных пунктом 2 статьи 91 настоящего Кодекса.

8. Проект плана развития области, города республиканского значения, столицы утверждается не позднее 30 декабря года завершения действующего плана развития.

9. Внесение изменений и дополнений в план развития области, города республиканского значения, столицы допускается в случаях:

1) принятия новых либо внесения изменений и (или) дополнений в законы Республики Казахстан, за исключением законов о республиканском бюджете и законов о внесении в них изменений и дополнений;

2) принятия новых либо внесения изменений и (или) дополнений в документы Системы государственного планирования Республики Казахстан;

3) изменения функций, структуры государственного органа и (или) изменения административно-территориального устройства;

4) необходимости реализации поручений Президента Республики Казахстан и (или) Правительства Республики Казахстан.

10. Мониторинг реализации плана развития области, города республиканского значения, столицы проводится соответственно местным уполномоченным органом по государственному планированию области, города республиканского значения, столицы совместно с государственными органами – соисполнителями соответствующей территории путем формирования отчетов о реализации на основе информации о ходе реализации, предоставляемой государственными органами – соисполнителями, участвующими в плане развития области, города республиканского значения, столицы.

Мониторинг реализации плана развития области, города республиканского значения, столицы осуществляется один раз в год по итогам года и размещается на интернет-ресурсе областного акимата, акимата города республиканского значения и столицы до 1 марта года, следующего за отчетным периодом.

11. Местные исполнительные органы областей, городов республиканского значения, столицы подготавливают отчеты о реализации планов развития в порядке, определенном Системой государственного планирования Республики Казахстан, и направляют в центральный уполномоченный орган по региональной политике для консолидации.

12. На основе отчетов о реализации планов развития областей, городов республиканского значения, столицы осуществляется их оценка в соответствии со статьей 46 настоящего Кодекса.

Оценка, проводимая органами внешнего государственного аудита и финансового контроля, осуществляется в соответствии с Законом Республики Казахстан "О государственном аудите и финансовом контроле".

13. Порядок формирования отчета о реализации плана развития области, города республиканского значения, столицы и мониторинга реализации плана развития области, города республиканского значения, столицы определяется центральным уполномоченным органом по государственному планированию.

14. План развития области, города республиканского значения, столицы, отчет о его реализации и консолидированный отчет о реализации планов развития областей, городов республиканского значения, столицы подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

15. Аким области, города республиканского значения, столицы и первый руководитель соответствующего местного государственного органа несут ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

Статья 38. Планы развития, планы мероприятий субъектов квазигосударственного сектора, а также долгосрочные стратегии развития автономных организаций образования, которым планируются расходы из республиканского или местного бюджета, и порядок их рассмотрения

1. В бюджетном процессе участвуют планы мероприятий, планы развития субъектов квазигосударственного сектора, а также долгосрочные стратегии развития автономных организаций образования, которым планируются расходы из республиканского или местного бюджета, разрабатываемые в соответствии с законодательством Республики Казахстан.

2. Проекты планов мероприятий или планов развития субъектов квазигосударственного сектора, которым планируются расходы из республиканского бюджета, разрабатываются на основании итогов стратегического обзора расходов, проводимого в соответствии со статьей 43 настоящего Кодекса, согласовываются с государственным органом – администратором республиканской бюджетной программы и вносятся в центральный уполномоченный орган по бюджетному планированию в составе документов, определенных подпунктом 16) пункта 2 статьи 90 настоящего Кодекса.

3. Проекты планов мероприятий или планов развития субъектов квазигосударственного сектора, которым планируются расходы из местного бюджета, согласовываются с государственным органом – администратором местной бюджетной программы и вносятся в местный уполномоченный орган по государственному планированию в составе документов, определенных подпунктом 10) пункта 2 статьи 91 настоящего Кодекса.

4. По итогам каждого финансового года формируются отчет по выполнению планов мероприятий или планов развития субъектов квазигосударственного сектора, отчет о результатах мониторинга реализации планов мероприятий или планов развития субъектов квазигосударственного сектора и оценка реализации планов мероприятий или планов развития субъектов квазигосударственного сектора, указанных в пункте 1 настоящей статьи, в порядке, определяемом центральным уполномоченным органом по государственному планированию.

5. Мониторинг реализации планов мероприятий или планов развития субъектов квазигосударственного сектора, указанных в пункте 1 настоящей статьи, и оценка их реализации осуществляются в соответствии с законодательством Республики Казахстан.

Оценка, проводимая органами внешнего государственного аудита и финансового контроля, осуществляется в соответствии с Законом Республики Казахстан "О государственном аудите и финансовом контроле".

6. Отчетность по выполнению планов мероприятий, планов развития субъектов квазигосударственного сектора, а также долгосрочных стратегий развития автономных организаций образования, указанных в пункте 1 настоящей статьи, включается в состав годового отчета об исполнении соответствующего бюджета и подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

7. Порядок разработки, согласования и утверждения планов мероприятий или планов развития субъектов квазигосударственного сектора, долгосрочных стратегий развития автономных организаций образования, внесения в них изменений и (или) дополнений, составления отчетности и их виды, порядок мониторинга и оценки реализации планов мероприятий или планов развития субъектов квазигосударственного сектора, долгосрочных стратегий развития автономных организаций образования, указанных в пункте 1 настоящей статьи, определяются законодательством Республики Казахстан.

8. Результаты мониторинга и оценки реализации планов мероприятий или планов развития субъектов квазигосударственного сектора, долгосрочных стратегий развития автономных организаций образования, указанных в пункте 1 настоящей статьи, подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

9. Первые руководители субъектов квазигосударственного сектора, автономных организаций образования несут ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

Глава 9. ПОДОТЧЕТНОСТЬ И ТРАНСПАРЕНТНОСТЬ

Статья 39. Общие положения о подотчетности и транспарентности

1. Подотчетность уполномоченных органов означает ответственность за принимаемые решения в области бюджетной политики и достижение показателей результатов.

2. Подотчетность участников бюджетного процесса реализуется через набор инструментов для обеспечения прозрачности и ответственности за принимаемые административные и управленческие решения в бюджетных отношениях.

3. Транспарентность бюджетной системы означает прозрачность и открытость информации о бюджете для общественности, в том числе публикацию гражданского бюджета.

Гражданским бюджетом является информация, раскрывающая основные положения республиканского и местных бюджетов, публикуемая в доступной для общественности форме в соответствии со статьей 40 настоящего Кодекса.

Гражданский бюджет формируется при планировании республиканского и местных бюджетов и в процессе их исполнения центральным уполномоченным органом по бюджетному планированию, местными уполномоченными органами по государственному планированию, центральным уполномоченным органом по исполнению бюджета, местными уполномоченными органами по исполнению бюджета, администраторами бюджетных программ, субъектами квазигосударственного сектора по полученным бюджетным средствам.

Порядок составления, представления и публикации гражданского бюджета на стадиях планирования и исполнения бюджета определяется центральным уполномоченным органом по бюджетному планированию.

4. Подотчетность уполномоченных органов осуществляется путем разработки и публикации бюджетной документации в соответствии с настоящим Кодексом.

5. Участие граждан в бюджетном процессе обеспечивается путем реализации бюджета народного участия в соответствии с частью второй пункта 3 статьи 70 настоящего Кодекса, осуществления местного самоуправления и другими способами, предусмотренными законодательством Республики Казахстан.

6. Подотчетность участников бюджетного процесса включает:

заслушивание представителей государственных органов в представительных органах при разработке проектов закона о республиканском бюджете и решений маслихатов и по итогам исполнения бюджетов в соответствии с настоящим Кодексом;

публикацию и обсуждение документов в соответствии со статьей 40 настоящего Кодекса;

ответственность участников бюджетного процесса в соответствии со статьей 41 настоящего Кодекса.

Статья 40. Публикация и обсуждение документов бюджетного процесса

1. Материалы, информация и документы бюджетного процесса подлежат публикации участниками, указанными в настоящей статье, на их официальных интернет-ресурсах, в том числе в обязательном порядке на интернет-портале открытых бюджетов, с соблюдением требований законодательства Республики Казахстан о доступе к информации, государственных секретах, об административных процедурах, общественных советах, информатизации.

2. Обсуждение документов бюджетного процесса осуществляется в представительных органах, на общественных советах, собрании местного сообщества, интернет-портале открытых бюджетов в соответствии с настоящим Кодексом, законодательством Республики Казахстан о местном государственном управлении и самоуправлении, законодательством Республики Казахстан об общественных советах, о доступе к информации.

3. Центральный уполномоченный орган по бюджетной политике обеспечивает публикацию:

долгосрочного прогноза развития Республики Казахстан;

прогноза социально-экономического развития Республики Казахстан;

аналитического отчета о бюджетных рисках;

Примечание ИЗПИ!
Абзац пятый пункта 3 статьи 40 вводится в действие с 01.01.2027 в соответствии с подпунктом 2) пункта 1 статьи 172 настоящего Кодекса.

аналитического отчета о налоговых расходах;

проекта закона об объемах трансфертов общего характера;

сводного отчета о реализации государственных инвестиционных проектов по итогам финансового года и результатов оценки реализации государственных инвестиционных проектов;

информации по результатам проведенных экономических экспертиз государственных инвестиционных проектов;

сводного отчета об использовании связанных грантов и результатов оценки использования связанных грантов.

4. Центральный уполномоченный орган по бюджетному планированию обеспечивает публикацию:

проекта закона о республиканском бюджете с приложениями;

закона о республиканском бюджете с приложениями, указа Президента Республики Казахстан о республиканском финансовом плане на первый квартал предстоящего финансового года с приложениями;

гражданского бюджета;

выводов и рекомендаций по итогам проведения обзора расходов.

5. Центральный уполномоченный орган по государственному планированию обеспечивает публикацию:

выводов и рекомендаций по итогам проведения обзора расходов;

агрегированной сводной информации об утвержденных планах развития государственных органов;

консолидированного отчета о реализации планов развития государственных органов.

6. Центральный уполномоченный орган по региональной политике обеспечивает публикацию консолидированного отчета о реализации планов развития областей, городов республиканского значения, столицы.

7. Центральный уполномоченный орган по исполнению бюджета обеспечивает публикацию:

сведений о состоянии государственных финансов;

гражданского бюджета;

ежемесячного отчета об исполнении консолидированного, государственного, республиканского и местных бюджетов;

годового отчета об исполнении республиканского бюджета;

годового отчета о формировании и использовании Национального фонда Республики Казахстан;

годовой финансовой отчетности по результатам доверительного управления Национальным фондом Республики Казахстан и результатам проведения аудита;

сведений в форме статистической информации о текущем состоянии государственного долга, квазигосударственного долга, гарантированного государством долга, сумме денег, выплаченных в счет погашения государственного долга, выданных государственных гарантиях и государственных гарантиях по поддержке экспорта, сумме денег, выплаченных по гарантиям государства и гарантиям государства по поддержке экспорта;

государственных обязательств по проектам государственно-частного партнерства;

ежегодной оценки состояния долговых обязательств государственного сектора;

отчета по статистике государственных финансов Республики Казахстан.

8. Государственное казначейство обеспечивает публикацию результатов казначейского мониторинга.

9. Областной акимат, акимат города республиканского значения, столицы обеспечивают публикацию:

прогноза социально-экономического развития;

плана развития области, города республиканского значения, столицы;

инвестиционного плана области, города республиканского значения, столицы;

выводов и рекомендаций по итогам проведения обзора расходов;

отчета о реализации плана развития области, города республиканского значения, столицы.

10. Областной акимат, акимат города республиканского значения, столицы, районный (города областного значения) акимат, аппарат акима города районного значения, села, поселка, сельского округа обеспечивают публикацию:

проекта решения маслихата о местном бюджете с приложениями, документами и материалами, указанными в пункте 5 статей 87 и 88, пункте 2 статьи 91 настоящего Кодекса;

решения маслихата о местном бюджете с приложениями, постановления местного исполнительного органа (решения акима города районного значения, села, поселка, сельского округа) о местном финансовом плане на первый квартал очередного финансового года с приложениями;

выводов и рекомендаций по итогам проведения обзора расходов;

гражданского бюджета;

ежемесячного отчета об исполнении областного бюджета, бюджета города республиканского значения, столицы, района (города областного значения), города районного значения, села, поселка, сельского округа;

годового отчета об исполнении бюджета области, города республиканского значения, столицы, района (города областного значения), города районного значения, села, поселка, сельского округа;

проекта решения маслихата об объемах трансфертов общего характера.

11. Администраторы бюджетных программ обеспечивают публикацию:

паспортов бюджетных программ;

агрегированной сводной информации о паспортах бюджетных программ;

гражданского бюджета;

отчетов о реализации бюджетных программ.

12. Государственный орган обеспечивает публикацию:

плана развития государственного органа;

инвестиционного плана государственного органа;

отчетности по исполнению, результатов мониторинга и оценки реализации планов мероприятий или планов развития субъектов квазигосударственного сектора, которым выделены бюджетные средства из республиканского или местного бюджета;

отчетов по мониторингу реализации государственных инвестиционных проектов;

отчетов о реализации планов развития государственных органов;

выводов и рекомендаций по итогам проведения обзора расходов в случае его проведения;

информации о поступлениях и расходах внебюджетных фондов.

13. Центральный уполномоченный орган по государственному имуществу обеспечивает публикацию Национального доклада по управлению государственными активами и квазигосударственным сектором.

14. Субъект квазигосударственного сектора обеспечивает публикацию:

гражданского бюджета по полученным бюджетным средствам;

планов мероприятий или планов развития и отчетов об их реализации;

результатов мониторинга и оценки реализации планов мероприятий или планов развития;

информации о состоянии долга субъекта квазигосударственного сектора.

15. Автономные организации образования обеспечивают публикацию долгосрочных стратегий развития автономных организаций образования и отчетов об их реализации.

16. Юридические лица или субъекты квазигосударственного сектора, получающие трансферты из республиканского бюджета или бюджетные средства на выполнение государственного задания, администраторы соответствующих бюджетных программ обеспечивают публикацию отчетов об использовании трансфертов из республиканского бюджета или выполнении государственного задания.

17. Государственные органы, уполномоченные на проведение оценки, обеспечивают публикацию итогов оценки результатов.

18. Центральные государственные и местные исполнительные органы, администраторы бюджетных программ, субъекты квазигосударственного сектора, уполномоченные органы соответствующей отрасли (сферы) и иные юридические лица, осуществляющие мониторинг в соответствии с настоящим Кодексом, обеспечивают публикацию результатов мониторинга.

19. Администратор бюджетных программ, центральный и местный уполномоченные органы по исполнению бюджета, государственное казначейство обеспечивают публикацию годовой консолидированной финансовой отчетности, составляемой в соответствии со статьями 133 и 134 настоящего Кодекса.

Статья 41. Ответственность участников бюджетного процесса за нарушение бюджетного законодательства Республики Казахстан

1. Первый руководитель администратора бюджетной программы несет ответственность, установленную законами Республики Казахстан, за:

использование целевых трансфертов из Национального фонда Республики Казахстан не в соответствии с их целевым назначением;

своевременность представления бюджетного запроса и паспорта бюджетной программы в соответствующие уполномоченные органы, в том числе посредством информационной системы;

расходование средств Специального государственного фонда не в соответствии с законодательством Республики Казахстан о возврате государству незаконно приобретенных активов;

неэффективное планирование и (или) неэффективное использование бюджетных средств, выраженное в:

превышении утвержденных натуральных норм;

отсутствии предусмотренных бюджетным законодательством Республики Казахстан документов (инвестиционного предложения, технико-экономического обоснования, финансово-экономического обоснования, проектно-сметной документации) и (или) решений (заключений, экспертиз) по ним соответствующих органов и (или) организаций;

расходовании бюджетных средств на содержание объектов, не числящихся на балансе соответствующего администратора бюджетных программ, если иное не предусмотрено законодательством Республики Казахстан;

расходовании бюджетных средств на содержание объектов, не введенных в установленном законодательством Республики Казахстан порядке в эксплуатацию, если иное не предусмотрено законодательством Республики Казахстан;

отсутствии экономического эффекта от реализации государственных инвестиционных проектов, определяемого в соответствии с законодательством Республики Казахстан.

2. Руководитель бюджетной программы несет ответственность, установленную законами Республики Казахстан, за:

составление паспорта бюджетной программы, обоснованность и полноту паспорта бюджетной программы, достоверность расчетов к бюджетной программе (подпрограмме), в том числе посредством информационной системы, включение государственных инвестиционных проектов, не соответствующих требованиям пункта 8 статьи 148 настоящего Кодекса;

соблюдение требований, установленных пункта 8 статьи 75 настоящего Кодекса;

неэффективное исполнение бюджетных программ;

достоверность, правильность оформления и своевременность представления планов финансирования администратора бюджетных программ и индивидуальных планов финансирования в государственное казначейство или местный уполномоченный орган по исполнению бюджета;

своевременное внесение изменений в планы финансирования администраторов бюджетных программ;

обоснованность перераспределения бюджетных средств бюджетной программы (подпрограммы);

несвоевременное проведение и представление результатов мониторинга реализации государственных инвестиционных проектов соответствующим государственным органам и (или) неиспользование его результатов при управлении проектами;

несвоевременное обеспечение возврата бюджетных средств в соответствующий бюджет в случаях, установленных настоящим Кодексом;

достоверность информации, на основании которой формируется перечень бюджетных программ, по которым разрешается использование (доиспользование) средств в следующем финансовом году;

достоверность и полноту отчета о реализации бюджетной программы;

неосвоение государственного внешнего займа в срок, установленный договором займа, либо продление срока освоения государственного внешнего займа, повлекшее недостижение целей и задач, предусмотренных договором займа;

полное и (или) частичное аннулирование государственного внешнего займа, за исключением случаев по причине экономии средств по государственному внешнему займу, повлекшее недостижение целей и задач, предусмотренных договором займа.

3. Председатель бюджетной комиссии несет ответственность, установленную законами Республики Казахстан, за деятельность, осуществляемую комиссией.

4. При рассмотрении бюджетной комиссией проектов нормативных правовых актов, указанных в статье 73 настоящего Кодекса, ответственность, установленную законами Республики Казахстан, несут:

первый руководитель центрального государственного органа – разработчика или местного государственного органа – разработчика нормативного правового акта – за полноту и достоверность финансово-экономических расчетов и обоснований с указанием источников финансирования, возложение на нижестоящие бюджеты дополнительных расходов без соответствующей их компенсации;

секретарь Республиканской или местной бюджетной комиссии – за вынесение на рассмотрение Республиканской или местной бюджетной комиссии заключений рабочего органа без наличия финансово-экономических расчетов и обоснований с указанием источников финансирования или заключений, предполагающих возложение на нижестоящие бюджеты дополнительных расходов без соответствующей их компенсации.

5. Первый руководитель центрального государственного органа, разрабатывающего план развития государственного органа, несет ответственность, установленную законами Республики Казахстан, за:

достоверность и полноту содержания плана развития государственного органа;

достижение запланированных целей и целевых индикаторов в рамках предусмотренных республиканским бюджетом средств;

достоверность и полноту отчета о реализации плана развития государственного органа.

6. Аким области, города республиканского значения, столицы и первый руководитель соответствующего местного государственного органа несут ответственность, установленную законами Республики Казахстан, за:

достоверность и полноту содержания плана развития области, города республиканского значения, столицы;

достоверность и полноту отчета о реализации плана развития области, города республиканского значения, столицы;

несоблюдение лимита долга местных исполнительных органов областей, городов республиканского значения, столицы.

7. Первые руководители соответствующего администратора бюджетных программ и субъекта квазигосударственного сектора несут ответственность, установленную законами Республики Казахстан, за:

полноту содержания плана развития или плана мероприятий субъекта квазигосударственного сектора и своевременность его представления в уполномоченные органы;

обоснованность представляемых инвестиционных предложений и технико-экономических и (или) финансово-экономических обоснований.

8. При планировании трансфертов общего характера и их использовании ответственность, установленную законами Республики Казахстан, несут:

первый руководитель центрального отраслевого государственного органа за своевременность разработки методик финансирования текущих, в том числе капитальных затрат и затрат на развитие, достоверность и обоснованность показателей, принятых при расчете трансфертов общего характера;

руководители центральных и местных уполномоченных органов соответствующих отраслей (сфер) и акимы областей, городов республиканского значения, столицы, районов (городов областного значения), городов районного значения, сел, поселков, сельских округов за обоснованность, достоверность предоставляемой информации к расчетам трансфертов общего характера;

аким области, города республиканского значения, столицы, района (города областного значения), города районного значения, села, поселка, сельского округа за использование трансфертов общего характера не в соответствии с законом и решением соответствующего маслихата об объемах трансфертов общего характера.

9. При выделении целевых трансфертов из вышестоящего бюджета нижестоящему бюджету и их использовании ответственность, установленную законами Республики Казахстан, несут:

первый руководитель администраторов бюджетных программ вышестоящего бюджета за неперечисление целевых трансфертов нижестоящим бюджетам в соответствии с индивидуальным планом финансирования по платежам;

первый руководитель администратора бюджетных программ вышестоящего бюджета, перечисляющий целевые трансферты на развитие, за недостижение конечных результатов, предусмотренных паспортами соответствующих местных бюджетных программ развития;

первый руководитель администратора бюджетных программ вышестоящего бюджета, являющегося единым организатором конкурса по государственным закупкам, за несвоевременное проведение конкурсных процедур;

аким области, города республиканского значения, столицы, района (города областного значения), города районного значения, села, поселка, сельского округа и первый руководитель соответствующих администраторов местных бюджетных программ за использование целевых трансфертов не в соответствии с паспортом бюджетной программы, недостижение результатов, в том числе при полном использовании бюджетных средств, непредставление отчета о результатах, достигнутых за счет использования полученных целевых трансфертов;

аким области, города республиканского значения, столицы, района (города областного значения), города районного значения, села, поселка, сельского округа, первый руководитель администраторов бюджетных программ нижестоящего бюджета за неосвоение полученных из вышестоящего бюджета целевых трансфертов, повлекшее недостижение результатов.

10. Первые руководители юридических лиц или субъектов квазигосударственного сектора, получающих трансферты юридическим лицам или бюджетные средства на выполнение государственного задания, несут ответственность, установленную законами Республики Казахстан, за:

достижение показателей результатов, определенных в планах развития государственных органов, планах развития, планах мероприятий субъектов квазигосударственного сектора, а также долгосрочных стратегиях развития автономных организаций образования и (или) паспортах бюджетных программ соответствующих администраторов бюджетных программ;

обоснованность и достоверность расчетов к бюджетной программе (подпрограмме), полноту и своевременность представления бюджетной программы (подпрограммы);

обоснованность и достоверность отчетов об использовании трансфертов юридическим лицам или о выполнении государственного задания.

11. Первый руководитель субъекта квазигосударственного сектора несет ответственность, установленную законами Республики Казахстан, за неисполнение или неполное исполнение обязательств по реализации (внедрению) пилотного проекта и (или) управлению им.

12. Первые руководители субъектов квазигосударственного сектора, на увеличение (формирование) уставных капиталов которых предусмотрены средства на соответствующий финансовый год в законе о республиканском бюджете либо в решении маслихата о местном бюджете, несут ответственность, установленную законами Республики Казахстан, за:

несвоевременное проведение мониторинга реализации бюджетных инвестиций;

неиспользование результатов мониторинга реализации бюджетных инвестиций при управлении проектами;

недостижение конечных результатов, предусмотренных паспортами бюджетных программ развития;

недостижение результатов бюджетных инвестиций, предусмотренных финансово-экономическим обоснованием, в том числе при полном использовании выделенных бюджетных средств;

использование оставшихся в распоряжении субъекта квазигосударственного сектора средств после уплаты дивидендов (части чистого дохода) не в соответствии с дивидендной политикой.

13. Первый руководитель государственного учреждения обеспечивает и несет ответственность, установленную законами Республики Казахстан, за:

соблюдение требований законодательства Республики Казахстан о государственных закупках, гражданского законодательства Республики Казахстан при регистрации гражданско-правовых сделок;

правомерность и обоснованность представления счета к оплате;

достоверность указанных реквизитов и сумм в счете к оплате и подтверждающих документах;

своевременность и полноту выполнения обязательств по осуществлению платежей в пользу получателей денег;

достоверность подтверждения поставки товаров, выполненных работ и (или) оказанных услуг в соответствии с заключенными гражданско-правовыми сделками;

представление в орган государственного казначейства документов, подтверждающих обоснованность платежа по зарегистрированной гражданско-правовой сделке.

14. Первый руководитель субъекта квазигосударственного сектора, генерального подрядчика в рамках казначейского сопровождения, заемщики, привлекшие гарантированный государством заем, обеспечивают и несут ответственность, установленную законами Республики Казахстан, за:

правомерность и обоснованность представления платежных поручений;

достоверность указанных реквизитов в платежных поручениях;

своевременность и полноту выполнения обязательств по осуществлению платежей в пользу получателя денег;

достоверность совершенных операций;

представление в органы государственного казначейства документов, подтверждающих обоснованность платежа.

15. Заемщик по займу, имеющему государственную гарантию, несет ответственность, установленную законами Республики Казахстан, за нецелевое использование средств, полученных по займу, гарантированному Правительством Республики Казахстан, и за возврат средств, отвлеченных на исполнение обязательств по государственной гарантии, в случае невыполнения заемщиком долговых обязательств по займу.

Заемщик по займу, привлекаемому под поручительство государства, несет ответственность, установленную законами Республики Казахстан, за нецелевое использование полученных средств и возврат средств, отвлеченных на исполнение обязательств по поручительству государства, в случае невыполнения заемщиком долговых обязательств по займу.

16. Первый руководитель субъекта квазигосударственного сектора несет ответственность, установленную законами Республики Казахстан, за:

полноту информации по внутренним и внешним займам и долгу и своевременность ее предоставления в уполномоченные органы;

неосвоение негосударственного займа под гарантию государства в срок, установленный договором займа, либо продление срока освоения негосударственного займа под гарантию государства, повлекшее недостижение целей и задач, предусмотренных договором займа;

полное и (или) частичное аннулирование негосударственного займа под государственную гарантию, за исключением случаев по причине экономии средств по негосударственному займу под государственную гарантию, повлекшее недостижение целей и задач, предусмотренных договором займа.

17. Юридические лица, определенные на осуществление экономической экспертизы государственных инвестиционных проектов, несут установленную законами Республики Казахстан ответственность за качество экономической экспертизы.

18. Заемщик и конечный заемщик по бюджетному кредиту несут ответственность, установленную законами Республики Казахстан, за:

использование бюджетного кредита не по целевому назначению;

непогашение, несвоевременное погашение бюджетного кредита.

19. Первые руководители центральных государственных и местных исполнительных органов несут ответственность, установленную законами Республики Казахстан, за исполнение государственных обязательств по проектам государственно-частного партнерства в рамках предусмотренных бюджетных средств на соответствующий финансовый год.

20. Первые руководители центральных государственных и местных исполнительных органов, субъектов квазигосударственного сектора, юридических лиц, получающих бюджетные средства, несут установленную законами Республики Казахстан ответственность за достоверность публикуемых в соответствии со статьей 40 настоящего Кодекса материалов, информации и документов.

Глава 10. УПРАВЛЕНИЕ РЕЗУЛЬТАТАМИ

Статья 42. Общие положения по управлению результатами

1. Управление результатами заключается в планировании документов Системы государственного планирования Республики Казахстан, планировании и исполнении бюджетов, составлении отчетности с применением обзора расходов, результатов государственного аудита и финансового контроля, результатов мониторинга, системы оценки результатов.

2. Управление результатами осуществляется государственными органами, уполномоченными органами на этапах планирования и исполнения бюджета.

Статья 43. Обзор расходов

1. Обзор расходов – это анализ расходов, планируемых или предусмотренных документами Системы государственного планирования Республики Казахстан и бюджетом, а также отраслевой политикой государственного органа с целью обеспечения контроля за расходованием бюджетных средств и повышения качества их приоритизации.

2. Обзор расходов проводится в случаях, предусмотренных настоящим Кодексом, и иных случаях, в том числе при разработке документов Системы государственного планирования Республики Казахстан, по предложению соответствующей бюджетной комиссии, профильных постоянных комитетов Палат Парламента Республики Казахстан и (или) на основании решения Правительства Республики Казахстан или местного исполнительного органа.

3. При проведении обзора расходов должны соблюдаться следующие требования:

соответствие цели и теме обзора расходов;

должны быть четко определены основные критерии (результаты) проведения обзора расходов;

должен быть определен объем (охват) обзора расходов – виды документов, расходов для обзора расходов;

должен быть определен уровень обзора расходов – уровень и (или) уровни государственного управления, отрасль (сфера) для обзора расходов;

временные рамки, периодичность.

4. Обзор расходов должен содержать выводы и рекомендации по:

путям решения проблемных вопросов, явившихся темой обзора расходов;

соответствию расходов бюджета проводимой отраслевой политике;

возможностям (вариантам) оптимизации менее приоритетных и неэффективных расходов бюджета;

возможностям (вариантам) перераспределения бюджетных средств на другие или новые расходы в зависимости от приоритетов проводимой политики.

5. Обзор расходов подразделяется на:

стратегический обзор расходов;

бюджетный обзор расходов;

инвестиционный обзор расходов.

Стратегический обзор расходов проводится на предмет:

реалистичности, целесообразности, актуальности документов Системы государственного планирования Республики Казахстан;

согласованности целей и задач, определенных в документах Системы государственного планирования Республики Казахстан;

наличия (отсутствия) дублирования, фрагментарности, пересечения и противоречий между документами Системы государственного планирования Республики Казахстан;

соответствия проводимой государственной политике;

определения приоритетности и реалистичности целей и (или) целевых индикаторов документов Системы государственного планирования Республики Казахстан.

Бюджетный обзор расходов проводится на предмет:

эффективности, обоснованности, результативности и целесообразности расходов бюджета;

возможной оптимизации и (или) перераспределения расходов;

необходимости и целесообразности дальнейшего планирования накопленной разницы сумм, связанной с недостаточностью бюджетных средств для достижения целевых индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы.

Инвестиционный обзор расходов проводится с учетом необходимости приоритетного финансирования начатых (продолжающихся) государственных инвестиционных проектов на предмет:

выявления и анализа причин удорожания, недофинансирования, незавершенности государственных инвестиционных проектов;

увязки государственных инвестиционных проектов с целевыми индикаторами проекта плана развития государственного органа или области, города республиканского значения, столицы;

выявления факторов, повлиявших на реализацию государственных инвестиционных проектов в рамках действующего плана развития государственного органа или области, города республиканского значения, столицы;

применения при планировании государственных инвестиционных проектов итогов мониторинга и оценки результатов, проводимых в соответствии со статьями 45 и 46 настоящего Кодекса.

6. Исходя из темы и целей проведения обзора расходов применяется один или несколько видов обзора расходов, указанных в пункте 5 настоящей статьи.

7. Обзор расходов проводится центральным уполномоченным органом по государственному планированию, центральным уполномоченным органом по бюджетному планированию, центральным уполномоченным органом по бюджетной политике, местными исполнительными органами, соответствующими уполномоченными государственными органами в зависимости от его цели и темы.

8. Обзор расходов, выводы и рекомендации по итогам его проведения направляются в Правительство Республики Казахстан или местный исполнительный орган и профильный постоянный комитет Палаты Парламента Республики Казахстан в случае, если данный обзор был проведен по его предложению.

9. Выводы и рекомендации по итогам проведения обзора расходов:

применяются для принятия административных и управленческих решений;

применяются в бюджетном процессе в соответствии с настоящим Кодексом;

подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

10. Порядок проведения обзора расходов, определения целей, тем, объектов, критериев, объема (охвата), уровня, временных рамок, периодичности определяется центральным уполномоченным органом по бюджетной политике.

Статья 44. Государственный аудит и финансовый контроль

1. В бюджетных отношениях органами государственного аудита и финансового контроля осуществляется экспертно-аналитическая деятельность уполномоченных органов внешнего государственного аудита и финансового контроля в виде проведения экспертно-аналитических мероприятий, а также предварительной, текущей и последующей оценки бюджета в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле.

2. Центральный уполномоченный орган по бюджетному планированию и соответствующие местные уполномоченные органы по государственному планированию, центральный уполномоченный орган по исполнению бюджета и соответствующие местные уполномоченные органы по исполнению бюджета, администраторы бюджетных программ взаимодействуют с уполномоченными органами внешнего государственного аудита и финансового контроля в соответствии со статьями 86, 87, 90, 91, 95, 96, 119 – 128 и 153 настоящего Кодекса.

3. Службы внутреннего аудита центральных государственных органов, местных исполнительных органов областей, городов республиканского значения, столицы, ведомств центральных государственных органов, за исключением службы внутреннего аудита Национального Банка Республики Казахстан и уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций, для целей настоящего Кодекса в соответствующем государственном органе:

осуществляют консультативную помощь в целях соблюдения требований бюджетного законодательства Республики Казахстан на всех этапах бюджетного процесса.

В случае выявления нарушений требований бюджетного законодательства Республики Казахстан осуществляют консультативную помощь в устранении нарушений и приведении в соответствие с бюджетным законодательством Республики Казахстан;

контролируют исполнение рекомендаций органов государственного аудита и финансового контроля, информируют их о принятых мерах;

подготавливают информацию о принятых мерах для обсуждения проекта республиканского или местного бюджета и годового отчета о его исполнении в представительных органах.

Статья 45. Мониторинг

1. Мониторинг – это регулярный процесс сбора и анализа информации в определенной отрасли (сфере), применяемый для принятия административных и управленческих решений и являющийся основой для оценки результатов.

2. Мониторинг осуществляется центральными государственными и местными исполнительными органами, администраторами бюджетных программ, субъектами квазигосударственного сектора, уполномоченными органами соответствующей отрасли (сферы).

3. Мониторинг проводится в следующих отраслях (сферах):

мониторинг документов Системы государственного планирования Республики Казахстан в соответствии с ней;

мониторинг состояния государственных финансов;

мониторинг в области межбюджетных отношений;

казначейский мониторинг;

бюджетный мониторинг;

мониторинг долговых обязательств государственного сектора;

мониторинг реализации государственных инвестиционных проектов, включая мониторинг государственных обязательств по проектам государственно-частного партнерства;

мониторинг бюджетных кредитов;

мониторинг использования связанных грантов.

4. Результаты мониторинга:

применяются в процессе планирования бюджета;

обсуждаются на заседаниях общественных советов, в Парламенте Республики Казахстан и маслихатах при обсуждении вопросов о выделении бюджетных средств администраторам бюджетных программ и субъектам квазигосударственного сектора и включаются в состав документов и материалов, представляемых в Парламент Республики Казахстан и маслихат одновременно с проектом закона о республиканском бюджете и проектом решения маслихата о местном бюджете;

включаются в состав годового отчета об исполнении соответствующего бюджета;

подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 46. Система оценки результатов

1. Оценка результатов включает следующие виды оценок:

оценка реализации документов Системы государственного планирования Республики Казахстан в соответствии с Системой государственного планирования Республики Казахстан;

операционная оценка по достижению целей в соответствии с Системой ежегодной оценки эффективности деятельности центральных государственных и местных исполнительных органов областей, городов республиканского значения, столицы, проводимая Высшей аудиторской палатой Республики Казахстан в части оценки эффективности деятельности государственных органов по достижению целей планов развития государственных органов и планов развития областей, городов республиканского значения, столицы и уполномоченным органом по исполнению бюджета в части оценки эффективности деятельности государственных органов по достижению конечных результатов, предусмотренных паспортами бюджетных программ;

оценка реализации государственных инвестиционных проектов;

оценка эффективности управления государственным имуществом.

2. Оценка результатов содержит в обязательном порядке рекомендации по повышению результативности и эффективности планирования и использования бюджетных средств и активов государства и эффективному распределению ресурсов государства.

3. Итоги оценки результатов:

применяются в процессе планирования бюджета;

обсуждаются на заседаниях общественных советов, в Парламенте Республики Казахстан и маслихатах при обсуждении вопросов о выделении бюджетных средств администраторам бюджетных программ и субъектам квазигосударственного сектора и включаются в состав документов и материалов, представляемых в Парламент Республики Казахстан и маслихат одновременно с проектом закона о республиканском бюджете и проектом решения маслихата о местном бюджете;

включаются в состав годового отчета об исполнении соответствующего бюджета;

подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

4. Государственные органы, уполномоченные на проведение оценок, представляют итоги оценки результатов в центральный уполномоченный орган по бюджетному планированию, центральный уполномоченный орган по исполнению бюджета, местный исполнительный орган не позднее 15 апреля года, следующего за отчетным годом.

РАЗДЕЛ 3. УПРАВЛЕНИЕ ГОСУДАРСТВЕННЫМИ ФИНАНСАМИ

Глава 11. ОСНОВЫ УПРАВЛЕНИЯ ГОСУДАРСТВЕННЫМИ ФИНАНСАМИ

Статья 47. Общие положения об управлении государственными финансами

1. Целью управления государственными финансами является создание условий для обеспечения их долгосрочной устойчивости путем определения бюджетной политики и ее реализации с учетом оценки рисков.

Для целей настоящего Кодекса риском является неопределенность, затрудняющая управление государственными финансами, возникающая вследствие воздействия внутренних и (или) внешних экономических и (или) макроэкономических и других факторов в долгосрочной и среднесрочной перспективе.

Бюджетная политика включает разработку документов, определяющих видение, подходы и меры по управлению государственными финансами, и целевые ориентиры, утверждаемых указами Президента Республики Казахстан.

Координация деятельности государственных органов по определению бюджетной политики осуществляется центральным уполномоченным органом по бюджетной политике.

2. Управление государственными финансами осуществляется с использованием следующих инструментов:

1) долгосрочный прогноз развития Республики Казахстан;

2) прогноз социально-экономического развития;

3) система бюджетных правил;

4) аналитический отчет о бюджетных рисках;

Примечание ИЗПИ!
Подпункт 5) пункта 2 статьи 47 вводится в действие с 01.01.2027 в соответствии с 01.01.2026 с подпунктом 2) пункта 1 статьи 172 настоящего Кодекса.

5) аналитический отчет о налоговых расходах;

6) прогнозная консолидированная финансовая отчетность;

7) консолидированная финансовая отчетность;

8) отчет о статистике государственных финансов.

3. Сведения о состоянии государственных финансов включают информацию о:

параметрах республиканского, государственного, консолидированного бюджетов;

поступлениях и расходах Национального фонда Республики Казахстан, внебюджетных фондов;

долговых обязательствах государственного сектора;

соблюдении бюджетных правил и целевых ориентиров;

другие данные.

Сведения о состоянии государственных финансов являются открытыми и подлежат ежегодной публикации в форме статистической информации в соответствии со статьей 40 настоящего Кодекса.

Прогноз состояния государственных финансов осуществляется центральным уполномоченным органом по бюджетной политике в рамках долгосрочного прогноза развития Казахстана и прогноза социально-экономического развития Казахстана.

Методологическое обеспечение расчетов прогнозных сведений о состоянии государственных финансов, определения лимитов, предусмотренных подпунктом 3) пункта 1 статьи 137 настоящего Кодекса, определения критериев и формирования перечня субъектов квазигосударственного сектора, которым предоставлено право привлечения внешних займов, осуществляется центральным уполномоченным органом по бюджетной политике.

Мониторинг и формирование сведений о состоянии государственных финансов осуществляются центральным уполномоченным органом по исполнению бюджета совместно с центральными отраслевыми государственными органами, местными исполнительными органами и Национальным Банком Республики Казахстан в порядке, определяемом центральным уполномоченным органом по исполнению бюджета по согласованию с центральным уполномоченным органом по бюджетной политике.

Статья 48. Система бюджетных правил

1. Системой бюджетных правил является совокупность бюджетных правил и целевых ориентиров, направленных на обеспечение устойчивости государственных финансов.

Бюджетное правило – ограничение в отношении параметров бюджета в форме их предельных значений (пределы по бюджетным правилам), применяемое при утверждении и уточнении республиканского бюджета.

Целевые ориентиры – предельные параметры государственных финансов и иные условия в отношении бюджетной политики в долгосрочном периоде.

2. Виды бюджетных правил подразделяются на:

1) правило о гарантированном трансферте;

2) правило о расходах республиканского бюджета.

Правило о гарантированном трансферте является бюджетным правилом, в соответствии с которым объем гарантированного трансферта из Национального фонда Республики Казахстан планируется в размере, не превышающем объем прогнозируемых поступлений в Национальный фонд Республики Казахстан от организаций нефтяного сектора при цене отсечения.

Цена отсечения определяется в порядке, определенном центральным уполномоченным органом по бюджетной политике по согласованию с Национальным Банком Республики Казахстан.

Правило о расходах республиканского бюджета является бюджетным правилом, в соответствии с которым темпы роста расходов республиканского бюджета без учета погашения займов (на плановый период) ограничиваются уровнем долгосрочного экономического роста, увеличенного на целевой ориентир по инфляции.

Уровень долгосрочного экономического роста определяется как среднее значение роста реального валового внутреннего продукта за десять лет, предшествующих плановому периоду.

Целевой ориентир по инфляции устанавливается Национальным Банком Республики Казахстан.

3. Целевые ориентиры определяются документом, разрабатываемым центральным уполномоченным органом по бюджетной политике в соответствии с частью третьей пункта 1 статьи 47 настоящего Кодекса.

4. Информация о соблюдении пределов по бюджетным правилам и целевых ориентиров отражается в составе прогноза социально-экономического развития Республики Казахстан.

5. Отклонение от бюджетных правил и целевых ориентиров допускается в:

кризисных ситуациях, повлекших отсутствие экономического роста и снижение доходов бюджета, рост обязательств государства и расходов бюджета, не покрываемых доходами бюджета;

условиях чрезвычайного или военного положения в Республике Казахстан;

случае, предусмотренном подпунктом 2) пункта 1 статьи 59 настоящего Кодекса.

В случае отклонения от бюджетных правил и целевых ориентиров в кризисных ситуациях и случаях чрезвычайного или военного положения в Республике Казахстан возврат к изначальным пределам бюджетных правил и целевым ориентирам осуществляется в течение последующих трех лет путем разработки плана действий, утверждаемого Правительством Республики Казахстан совместно с Национальным Банком Республики Казахстан, с отражением корректируемых показателей в составе прогноза социально-экономического развития Республики Казахстан.

Статья 49. Долговые обязательства государственного сектора

1. Долговыми обязательствами государственного сектора являются:

государственный долг;

условные долговые обязательства – гарантированный государством долг, гарантированное государством обязательство по поддержке экспорта, поручительства государства;

долг Национального Банка Республики Казахстан;

долг субъектов квазигосударственного сектора;

государственные обязательства по проектам государственно-частного партнерства.

Долговые обязательства государственного сектора консолидируются и используются в аналитических целях для управления государственными финансами.

2. Прогноз и оценка долговых обязательств государственного сектора осуществляются в соответствии со статьей 137 настоящего Кодекса и включаются в прогноз социально-экономического развития Республики Казахстан, составляемого согласно статье 51 настоящего Кодекса.

3. Положения пункта 2 настоящей статьи не распространяются на долг Национального Банка Республики Казахстан.

Статья 50. Долгосрочный прогноз развития Республики Казахстан

1. Долгосрочный прогноз развития Республики Казахстан является документом, определяющим прогнозное состояние экономических, макроэкономических показателей и государственных финансов для формирования налогово-бюджетной политики, и применяется при определении финансовой обеспеченности документов Системы государственного планирования Республики Казахстан при их разработке.

2. Долгосрочный прогноз развития Республики Казахстан разрабатывается один раз в три года на десятилетний период.

3. Долгосрочный прогноз развития Республики Казахстан содержит:

варианты внешних и внутренних условий социально-экономического развития;

оценку социально-экономического эффекта, включающую оценку фактического и (или) ожидаемого социально-экономического эффекта от использования бюджетных средств и иных источников финансирования задач и функций государства, информацию об отклонениях от показателей результатов и их причинах, анализ реалистичности выбранных целей, целевых индикаторов, задач, показателей результатов;

риски социально-экономического развития на долгосрочный период;

оценку устойчивости государственных финансов, содержащую оценку устойчивости текущей налогово-бюджетной политики, оценку влияния на бюджет последствий всех будущих изменений, оценку долга государственного сектора;

варианты прогноза развития Республики Казахстан на долгосрочный период и другие варианты, учитывающие изменение внешних и внутренних условий развития, с учетом рисков социально-экономического развития на долгосрочный период и в увязке с проводимой инвестиционной политикой, политикой по отраслям экономики, региональной политикой, политикой управления государственными активами, мерами государственной поддержки;

прогноз состояния государственных финансов;

иные положения.

4. Долгосрочный прогноз развития Республики Казахстан разрабатывается центральным уполномоченным органом по бюджетной политике совместно с центральным уполномоченным органом по бюджетному планированию, центральным уполномоченным органом по исполнению бюджета, одобряется Правительством Республики Казахстан и подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

5. Долгосрочный прогноз развития Республики Казахстан не может быть уточнен или скорректирован при уточнении и корректировке бюджета.

6. Порядок, сроки разработки, структура и содержание долгосрочного прогноза развития Республики Казахстан, порядок взаимодействия государственных органов определяются центральным уполномоченным органом по бюджетной политике.

7. Координация деятельности государственных органов при разработке долгосрочного прогноза развития Республики Казахстан осуществляется центральным уполномоченным органом по бюджетной политике.

Статья 51. Прогноз социально-экономического развития

1. Прогноз социально-экономического развития является документом, определяющим параметры социально-экономического развития Республики Казахстан, области, города республиканского значения, столицы на основании долгосрочного прогноза развития Республики Казахстан.

Прогноз социально-экономического развития Республики Казахстан разрабатывается один раз в год на скользящей основе на плановый период.

2. Прогноз социально-экономического развития в обязательном порядке содержит информацию о суммах и причинах расхождения за аналогичный период прогнозных данных с прогнозными данными прогноза социально-экономического развития, одобренного в отчетном финансовом году, и с долгосрочным прогнозом развития Республики Казахстан.

3. Прогноз социально-экономического развития области, города республиканского значения, столицы разрабатывается один раз в год на скользящей основе на плановый период с учетом параметров прогноза социально-экономического развития Республики Казахстан.

4. Прогноз показателей социально-экономического развития может быть уточнен с учетом изменений внутренних и внешних условий развития экономики.

5. Прогноз показателей социально-экономического развития и бюджетных параметров на второй и третий годы планового периода носит индикативный характер и одобряется в прогнозе социально-экономического развития на очередной плановый период с учетом изменений прогноза основных макроэкономических показателей, мониторинга и оценки результатов, других внутренних и внешних факторов.

6. Порядок, сроки разработки и структура разделов прогноза социально-экономического развития, в том числе прогноза социально-экономического развития области, города республиканского значения, столицы, определяются центральным уполномоченным органом по бюджетной политике.

Требования к прогнозным показателям социальной сферы на плановый период включают обязательное их отражение с учетом гендерного аспекта.

Методологическое обеспечение расчетов показателей прогноза социально-экономического развития осуществляется соответствующими центральными уполномоченными государственными органами в соответствии с порядком разработки прогноза социально-экономического развития, установленным частью первой настоящего пункта.

7. Прогноз социально-экономического развития разрабатывается соответственно центральным уполномоченным органом по бюджетной политике и местным уполномоченным органом по государственному планированию области, города республиканского значения, столицы, одобряется Правительством Республики Казахстан или местным исполнительным органом области, города республиканского значения, столицы и подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

8. Прогноз социально-экономического развития представляется в центральный уполномоченный орган по бюджетному планированию или местный уполномоченный орган по государственному планированию для применения в процессе планирования бюджета.

Статья 52. Прогнозирование поступлений бюджета

1. Прогнозирование поступлений в государственный и республиканский бюджеты, Национальный фонд Республики Казахстан, местный бюджет осуществляется центральным уполномоченным органом по бюджетной политике или местным уполномоченным органом по государственному планированию на основе параметров социально-экономического развития, анализа исполнения бюджета в предыдущие и текущий годы, сведений, представляемых уполномоченными государственными органами, определенными пунктами 3, 4, 5 и 6 настоящей статьи, и других данных.

Анализ поступлений бюджета осуществляется на основе данных, представленных органами государственных доходов и уполномоченными органами по неналоговым поступлениям.

2. Прогнозирование доходов в государственный и республиканский бюджеты, Национальный фонд Республики Казахстан по категориям, классам и подклассам единой бюджетной классификации осуществляется центральным уполномоченным органом по бюджетной политике.

Прогнозирование доходов бюджета осуществляется на основе методики прогнозирования доходов бюджета, разрабатываемой и утверждаемой центральным уполномоченным органом по бюджетной политике.

Прогнозирование поступлений в местный бюджет по категориям, классам и подклассам единой бюджетной классификации осуществляется в порядке, определяемом местным исполнительным органом области, города республиканского значения, столицы, на основании методики, разрабатываемой в соответствии с частью второй настоящего пункта.

3. Налоговые и неналоговые поступления обеспечиваются и администрируются органами государственных доходов и уполномоченными органами по неналоговым поступлениям.

4. Поступления от погашения бюджетных кредитов определяются центральным уполномоченным органом по исполнению бюджета или местным уполномоченным органом по исполнению бюджета.

5. Поступления от продажи финансовых активов государства определяются центральным уполномоченным органом по исполнению бюджета совместно с центральным уполномоченным органом по управлению государственным имуществом или местным уполномоченным органом по исполнению бюджета.

6. Поступления займов определяются центральным уполномоченным органом по исполнению бюджета совместно с центральным уполномоченным органом по бюджетной политике или местным уполномоченным органом по исполнению бюджета.

7. Органы государственных доходов, уполномоченные органы по неналоговым поступлениям и уполномоченные государственные органы, ответственные за взимание и осуществляющие контроль за поступлениями от продажи основного капитала, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов:

обеспечивают своевременное и полное поступление в республиканский или местный бюджет плат, сборов, пошлин, штрафов и других платежей;

осуществляют бюджетный мониторинг за их поступлением, возвратом излишне (ошибочно) уплаченных сумм поступлений или их зачетом в счет погашения задолженностей в бюджет;

представляют отчетность, в том числе аналитическую, об их поступлении в центральный или местный уполномоченный орган по исполнению бюджета для свода и включения в годовой отчет об исполнении соответствующего бюджета.

Центральный уполномоченный орган по исполнению бюджета определяет перечень уполномоченных органов по неналоговым поступлениям в республиканский бюджет, Национальный фонд Республики Казахстан, Фонд компенсации потерпевшим, Специальный государственный фонд и уполномоченных государственных органов, ответственных за взимание и осуществляющих контроль за поступлениями от продажи основного капитала, трансфертов, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов в разрезе неналоговых поступлений.

Соответствующий местный исполнительный орган области, города республиканского значения, столицы, района (города областного значения) определяет перечень уполномоченных органов по неналоговым поступлениям местного бюджета и уполномоченных государственных органов, ответственных за взимание и осуществляющих контроль за поступлениями от продажи основного капитала, трансфертов, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов, в разрезе неналоговых поступлений.

Статья 53. Аналитический отчет о бюджетных рисках

1. Бюджетный риск – это неопределенность, затрудняющая управление государственными финансами и снижающая реалистичность бюджета вследствие воздействия внутренних и (или) внешних экономических и (или) макроэкономических и других факторов в среднесрочной перспективе.

2. Аналитический отчет о бюджетных рисках формируется ежегодно при разработке проекта закона о республиканском бюджете на очередной плановый период центральным уполномоченным органом по бюджетной политике совместно с центральным уполномоченным органом по бюджетному планированию, центральным уполномоченным органом по исполнению бюджета, уполномоченным органом по государственному регулированию, контролю и надзору финансового рынка и финансовых организаций и Национальным Банком Республики Казахстан в порядке, определенном ими, и направляется в центральный уполномоченный орган по бюджетному планированию.

3. Аналитический отчет о бюджетных рисках:

включает макроэкономические, квазифискальные риски, риски финансового сектора, риски, связанные с долговыми обязательствами государственного сектора, государственными обязательствами по проектам государственно-частного партнерства, и другие специфичные риски;

учитывается при формировании основных направлений налоговой и (или) бюджетной политики, долгосрочном и среднесрочном прогнозировании, планировании бюджета на очередной плановый период;

применяется для оценки воздействия бюджетных рисков на бюджетные параметры;

включается в состав материалов, прилагаемых к проекту закона о республиканском бюджете;

подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

Примечание ИЗПИ!
Статья 54 вводится в действие с 01.01.2027 в соответствии с подпунктом 2) пункта 1 статьи 172 настоящего Кодекса.

Статья 54. Аналитический отчет о налоговых расходах

1. Налоговые расходы – это налоговые льготы, предоставляемые налогоплательщикам в соответствии с налоговым законодательством Республики Казахстан.

2. Аналитический отчет о налоговых расходах содержит оценку эффективности налоговых льгот и целесообразности их дальнейшего применения.

3. В состав аналитического отчета о налоговых расходах включается показатель налогового разрыва.

Налоговый разрыв – это разница между налоговым потенциалом и фактически поступившими налогами.

Налоговый потенциал – возможная сумма поступлений налогов и других обязательных платежей в бюджет, включая налоговые расходы и ненаблюдаемую экономику.

Налоговый разрыв рассчитывается по отчетному финансовому году и используется для анализа налоговой политики, налогового администрирования и эффективности собираемости налогов.

4. В целях формирования аналитического отчета ежегодно не позднее 1 июня текущего года в центральный уполномоченный орган в области налоговой политики представляют:

уполномоченные государственные органы – сведения по мониторингу и контролю налоговых расходов по курируемым отраслям;

центральный уполномоченный орган по исполнению бюджета – сведения об объеме примененных налогоплательщиками налоговых льгот и их влиянии на поступления в бюджет.

Налоговый разрыв применяется при анализе полноты собираемости налоговых поступлений и является одним из критериев анализа влияния отрасли на развитие экономики, осуществляемого центральным уполномоченным органом в области налоговой политики.

Уменьшение (сокращение) налогового разрыва является одним из показателей результатов деятельности органов государственных доходов и уполномоченного органа в области налоговой политики.

5. Аналитический отчет о налоговых расходах:

формируется ежегодно при разработке проекта закона о республиканском бюджете на очередной плановый период центральным уполномоченным органом в области налоговой политики в порядке, утвержденном Правительством Республики Казахстан, и направляется в центральный уполномоченный орган по бюджетному планированию;

учитывается при формировании основных направлений налоговой и (или) бюджетной политики, долгосрочном и среднесрочном прогнозировании, планировании бюджета на очередной плановый период;

применяется в качестве аналитической информации при рассмотрении проектов нормативных правовых актов, вносимых в соответствии с пунктом 2 статьи 73 настоящего Кодекса;

включается в состав материалов, прилагаемых к проекту закона о республиканском бюджете;

подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 55. Внебюджетная деятельность государственных органов и государственных учреждений

1. В случаях, если законами Республики Казахстан предусмотрены обязательства физических или юридических лиц, направленные на предоставление имущественных и неимущественных благ государству или региону, в том числе в денежной форме, уполномоченные отраслевые государственные органы и (или) местные исполнительные органы осуществляют:

мониторинг посредством формирования соответствующей отчетности реализации запланированных мероприятий с указанием сумм в порядке, определяемом центральным отраслевым государственным органом;

включение результатов мониторинга и отчетности в годовой отчет об исполнении соответствующего бюджета;

публикацию результатов мониторинга и отчетности на официальном интернет-ресурсе.

2. В случае передачи в соответствии с законодательством Республики Казахстан об административных процедурах функций центральных и (или) местных исполнительных органов в конкурентную среду соответствующие центральные и (или) местные исполнительные органы включают в годовой отчет об исполнении соответствующего бюджета результаты мониторинга осуществления функций, переданных в соответствии с реестром функций центральных и (или) местных исполнительных органов в конкурентную среду путем аутсорсинга, государственного задания, предоставления трансфертов юридическим лицам, государственного социального заказа, передачи за счет пользователей, введения саморегулирования, основанного на обязательном членстве (участии).

Парафискальными платежами являются обязательные целевые платежи, устанавливаемые законами Республики Казахстан, которые уплачиваются физическими и юридическими лицами в пользу отдельных юридических лиц, оказывающих услуги в результате передачи функции центрального и (или) местного исполнительного органа в конкурентную среду и преследующих общественно значимые цели (далее в настоящем пункте – юридическое лицо).

Полномочия и содержание деятельности юридического лица, функции, назначение парафискальных платежей и их расходование определяются законодательством Республики Казахстан.

Юридическое лицо и порядок взимания парафискальных платежей определяются законодательством Республики Казахстан.

Центральный уполномоченный орган в области налоговой политики и соответствующий местный исполнительный орган ведут реестр парафискальных платежей с указанием сумм поступлений и осуществляют их анализ на предмет их сохранения, упразднения или передачи в бюджет.

Реестр парафискальных платежей ведется на основании реестра функций центральных и (или) местных исполнительных органов, переданных в конкурентную среду, влекущих парафискальные платежи, формируемого центральным уполномоченным органом в сфере развития системы государственного управления в соответствии с законодательством Республики Казахстан об административных процедурах.

Порядок взаимодействия государственных органов и сроки представления реестра, указанного в части шестой настоящего пункта, в центральный уполномоченный орган в области налоговой политики устанавливаются уполномоченным органом в сфере развития системы государственного управления.

Статья 56. Общие положения об участии субъектов квазигосударственного сектора в бюджетном процессе

1. Участие субъектов квазигосударственного сектора в бюджетном процессе осуществляется через планы развития субъектов квазигосударственного сектора или планы мероприятий в их реализацию, разрабатываемые в соответствии с законодательством Республики Казахстан, а также в порядке, предусмотренном законодательством Республики Казахстан и главой 8 настоящего Кодекса.

Документация по планам развития субъектов квазигосударственного сектора или планам мероприятий в их реализацию подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

2. Уполномоченные органы соответствующей отрасли и местные исполнительные органы, осуществляющие права владения и пользования государственным пакетом акций (долей участия в уставном капитале) субъекта квазигосударственного сектора, единственным акционером (участником) которых является государство, при проведении годовых общих собраний акционеров (участников) в порядке, установленном законодательством Республики Казахстан, принимают меры для направления не менее семидесяти процентов от суммы чистого дохода субъекта квазигосударственного сектора на выплату дивидендов (дохода), отраженного в годовой финансовой отчетности, а в случае наличия дочерней организации (дочерних организаций) – в консолидированной годовой финансовой отчетности, и их своевременного перечисления.

Уполномоченный орган соответствующей отрасли или местный исполнительный орган либо аппарат акима города районного значения, села, поселка, сельского округа осуществляет контроль за полнотой и своевременностью перечисления государственными предприятиями в бюджет части чистого дохода в размере не менее пятидесяти процентов от суммы чистого дохода государственного предприятия, за исключением государственных предприятий, осуществляющих деятельность в области, способствующей осуществлению Национальным Банком Республики Казахстан, Управлением Делами Президента Республики Казахстан и его ведомствами возложенных на них функций, а также осуществляющих деятельность в социальной сфере.

Норматив отчисления части чистого дохода государственных предприятий, созданных Управлением Делами Президента Республики Казахстан, Национальным Банком Республики Казахстан, определяется ими самими.

Норматив отчисления части чистого дохода государственных предприятий, осуществляющих деятельность в социальной сфере, устанавливается уполномоченным органом соответствующей отрасли или местным исполнительным органом либо аппаратом акима города районного значения, села, поселка, сельского округа.

Действие части первой настоящего пункта распространяется на случаи выступления государства в качестве учредителя (участника, вкладчика, акционера, члена) юридических лиц, зарегистрированных в соответствии с действующим правом Международного финансового центра "Астана", в части, не противоречащей актам Международного финансового центра "Астана".

В отношении Фонда национального благосостояния Правительство Республики Казахстан принимает меры для направления в качестве дивидендов суммы в размере не менее пятидесяти процентов от дивидендов, полученных за отчетный период от юридических лиц, акции (доли участия) которых принадлежат Фонду национального благосостояния, и их своевременного перечисления.

При расчете суммы выплаты дивидендов Фондом национального благосостояния в республиканский бюджет учитывается объем средств финансирования проектов в соответствии с решениями единственного акционера Фонда национального благосостояния.

3. Уменьшение размера выплат или освобождение от уплаты поступлений, указанных в пункте 2 настоящей статьи, подлежит обязательному рассмотрению соответствующей бюджетной комиссией в порядке и по перечню, которые определяются:

1) в отношении государственных предприятий, акционерных обществ, товариществ с ограниченной ответственностью, государственные пакеты акций (доли участия в уставном капитале) которых находятся в республиканской собственности, – уполномоченным органом по государственному имуществу совместно с центральным уполномоченным органом по бюджетной политике;

2) в отношении Фонда национального благосостояния – Правительством Республики Казахстан;

3) в отношении государственных предприятий, акционерных обществ, товариществ с ограниченной ответственностью, государственные пакеты акций (доли участия в уставном капитале) которых находятся в коммунальной собственности, – соответствующим местным исполнительным органом или аппаратом акима города районного значения, села, поселка, сельского округа по согласованию с собранием местного сообщества.

4. Субъекты квазигосударственного сектора представляют в соответствующий государственный орган, местный исполнительный орган или аппарат акима города районного значения, села, поселка, сельского округа, осуществляющий права владения и пользования государственным пакетом акций (долей участия в уставном капитале), информацию об использовании средств чистого дохода, оставшихся после выплаты дивидендов или отчислений в соответствующий бюджет, для включения в состав годового отчета об исполнении соответствующего бюджета.

Порядок и форма предоставления информации субъектами квазигосударственного сектора об использовании средств чистого дохода, оставшихся после выплаты дивидендов или отчислений в соответствующий бюджет, определяются и утверждаются центральным уполномоченным органом по бюджетной политике в области управления государственными активами.

5. Поступления от приватизации республиканской собственности, передачи в конкурентную среду активов национальных управляющих холдингов, национальных холдингов, национальных компаний и их дочерних, зависимых и иных юридических лиц, являющихся аффилированными с ними, зачисляются в Национальный фонд Республики Казахстан в полном объеме в номинальном выражении.

6. Поступления от приватизации коммунальной собственности зачисляются в местный бюджет в полном объеме в номинальном выражении.

7. Субъекты квазигосударственного сектора осуществляют заимствование в соответствии с законодательством Республики Казахстан и настоящим Кодексом.

Заимствование субъектов квазигосударственного сектора ограничивается лимитом внешнего долга субъектов квазигосударственного сектора, устанавливаемого в соответствии со статьей 137 настоящего Кодекса.

Информация о состоянии долга субъектов квазигосударственного сектора, в том числе об объемах расходов на обслуживание и погашение долга, подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

При использовании средств займа первый руководитель субъекта квазигосударственного сектора несет ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

8. Центральный уполномоченный орган по государственному имуществу ежегодно формирует Национальный доклад по управлению государственными активами и квазигосударственным сектором, содержащий комплексный анализ эффективности управления государственными активами и квазигосударственным сектором.

Порядок формирования Национального доклада по управлению государственными активами и квазигосударственным сектором утверждается центральным уполномоченным органом по бюджетной политике.

Центральный уполномоченный орган по государственному имуществу направляет Национальный доклад по управлению государственными активами и квазигосударственным сектором в центральный уполномоченный орган по бюджетному планированию и центральный уполномоченный орган по исполнению бюджета для включения в состав материалов, прилагаемых к проекту закона о республиканском бюджете и годовому отчету об исполнении республиканского бюджета.

Информация о Национальном докладе по управлению государственными активами и квазигосударственным сектором подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

9. Доиспользование и возврат в бюджет остатков на контрольных счетах наличности субъектов квазигосударственного сектора осуществляются в соответствии со статьей 115 настоящего Кодекса.

Размещение бюджетных средств и средств, полученных из Национального фонда Республики Казахстан, на депозитах и других финансовых инструментах, в том числе за рубежом, субъектами квазигосударственного сектора с целью получения вознаграждений, за исключением случаев, предусмотренных статьей 113 настоящего Кодекса, запрещается.

Глава 12. НАЦИОНАЛЬНЫЙ ФОНД РЕСПУБЛИКИ КАЗАХСТАН

Статья 57. Общие положения о Национальном фонде Республики Казахстан

1. Национальный фонд Республики Казахстан представляет собой активы государства в виде финансовых активов, сосредоточиваемых на счетах Правительства Республики Казахстан в Национальном Банке Республики Казахстан, полезных ископаемых, передаваемых в счет исполнения налоговых обязательств по уплате специальных платежей и налогов недропользователей в натуральной форме или денег от их реализации, в размере, определяемом в соответствии с налоговым законодательством Республики Казахстан, а также в виде иного имущества, за исключением нематериальных активов.

В целях использования, анализа и прогнозирования активов Национального фонда Республики Казахстан используется размер чистых активов Национального фонда Республики Казахстан, то есть активов за вычетом обязательств, включающих сумму целевых требований.

2. Национальный фонд Республики Казахстан предназначен для обеспечения социально-экономического развития государства путем накопления финансовых активов и иного имущества, за исключением нематериальных активов, снижения зависимости экономики от нефтяного сектора и воздействия неблагоприятных внешних факторов.

3. Национальный фонд Республики Казахстан осуществляет сберегательную и стабилизационную функции.

Сберегательная функция обеспечивает накопление финансовых активов и иного имущества, за исключением нематериальных активов, и доходность активов Национального фонда Республики Казахстан в долгосрочной перспективе при умеренном уровне риска.

Стабилизационная функция предназначена для поддержания достаточного уровня ликвидности активов Национального фонда Республики Казахстан.

Часть Национального фонда Республики Казахстан, используемая для осуществления стабилизационной функции, определяется в размере, необходимом для обеспечения гарантированного трансферта.

4. Национальный фонд Республики Казахстан размещается в разрешенные финансовые инструменты, за исключением нематериальных активов, в целях обеспечения:

1) сохранности Национального фонда Республики Казахстан;

2) поддержания достаточного уровня ликвидности Национального фонда Республики Казахстан;

3) получения инвестиционных доходов в долгосрочной перспективе.

Перечень разрешенных финансовых инструментов и сделок с ними, за исключением нематериальных активов, определяется Правительством Республики Казахстан совместно с Национальным Банком Республики Казахстан по предложению Совета по управлению Национальным фондом Республики Казахстан.

5. Решения по повышению эффективности формирования и использования Национального фонда Республики Казахстан, а также по объемам и направлениям его использования принимает Президент Республики Казахстан.

6. Поступления в Национальный фонд Республики Казахстан и расходование Национального фонда Республики Казахстан проводятся в национальной и иностранной валютах.

7. Активы, поступающие в Национальный фонд Республики Казахстан или изымаемые из Национального фонда Республики Казахстан, подлежат конвертации или реконвертации в порядке, установленном Национальным Банком Республики Казахстан.

8. Учет и отчетность по операциям Национального фонда Республики Казахстан осуществляются в национальной валюте.

9. Доверительное управление Национальным фондом Республики Казахстан осуществляет Национальный Банк Республики Казахстан на основании договора о доверительном управлении, заключаемого между Национальным Банком Республики Казахстан и Правительством Республики Казахстан.

Порядок ведения бухгалтерского учета и составления финансовой отчетности Национального фонда Республики Казахстан определяется Национальным Банком Республики Казахстан.

Годовая финансовая отчетность по результатам доверительного управления Национальным фондом Республики Казахстан подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

10. Порядок зачисления активов в Национальный фонд Республики Казахстан, использования Национального фонда Республики Казахстан, а также формы и правила составления годового отчета о формировании и использовании Национального фонда Республики Казахстан определяются Правительством Республики Казахстан.

Статья 58. Источники формирования Национального фонда Республики Казахстан

1. Источниками формирования Национального фонда Республики Казахстан являются:

1) поступления в Национальный фонд Республики Казахстан;

2) инвестиционные доходы от управления Национальным фондом Республики Казахстан;

3) иные поступления и доходы, не запрещенные законодательством Республики Казахстан.

2. Поступления в Национальный фонд Республики Казахстан состоят из:

1) прямых налогов от организаций нефтяного сектора (за исключением налогов, зачисляемых в местные бюджеты), к которым относятся:

корпоративный подоходный налог;

акцизы на сырую нефть, газовый конденсат;

налог на сверхприбыль;

бонусы;

налог на добычу полезных ископаемых;

рентный налог на экспорт;

доля Республики Казахстан по разделу продукции по заключенным контрактам;

альтернативный налог на недропользование;

дополнительный платеж недропользователя, осуществляющего деятельность по контракту о разделе продукции.

Положение настоящего подпункта не распространяется на поступления прямых налогов по результатам налоговых проверок;

2) других поступлений от операций, осуществляемых организациями нефтяного сектора (за исключением поступлений, зачисляемых в местные бюджеты), в том числе поступлений за нарушения условий нефтяных контрактов (за исключением поступлений, зачисляемых в местные бюджеты);

3) поступлений от продажи земельных участков сельскохозяйственного назначения;

4) поступлений от приватизации республиканской собственности;

5) поступлений от передачи в конкурентную среду активов национальных управляющих холдингов, национальных холдингов, национальных компаний и их дочерних, зависимых и иных юридических лиц, являющихся аффилированными с ними;

6) поступлений от продажи организацией, специализирующейся на улучшении качества кредитных портфелей банков второго уровня, активов;

7) поступлений от погашения бюджетных кредитов, выделенных из республиканского бюджета за счет целевых трансфертов из Национального фонда Республики Казахстан до 1 января 2024 года.

3. К организациям нефтяного сектора относятся:

1) юридические лица, занимающиеся добычей сырой нефти, газового конденсата;

2) юридические лица, заключившие контракты на разведку сырой нефти, газового конденсата;

3) получатель от имени государства полезных ископаемых, переданных недропользователем в счет исполнения налогового обязательства в натуральной форме.

Перечень организаций нефтяного сектора на следующий финансовый год утверждается в декабре текущего финансового года совместно с центральным уполномоченным органом по исполнению бюджета и компетентным органом, осуществляющим реализацию государственной политики в сфере недропользования, заключения и исполнения нефтяных контрактов.

4. Инвестиционные доходы от управления Национальным фондом Республики Казахстан образуются от размещения Национального фонда Республики Казахстан в финансовые инструменты, за исключением нематериальных активов.

5. Принятие правовых актов в целях финансирования мероприятий и проектов с условием возмещения затрат организациям нефтяного сектора запрещается.

Статья 59. Использование Национального фонда Республики Казахстан

1. Национальный фонд Республики Казахстан расходуется:

1) в виде гарантированного трансферта из Национального фонда Республики Казахстан в республиканский бюджет;

2) в виде целевых трансфертов, передаваемых из Национального фонда Республики Казахстан в республиканский бюджет;

3) в виде выплат целевых требований и покрытия расходов по оплате банковских услуг, связанных с переводами, зачислениями и выплатами целевых накоплений;

4) на покрытие расходов, связанных с управлением Национальным фондом Республики Казахстан и проведением ежегодного аудита.

2. Расходование Национального фонда Республики Казахстан ограничивается:

целевыми ориентирами, установленными документами, разрабатываемыми центральным уполномоченным органом по бюджетной политике в соответствии с частью третьей пункта 1 статьи 47 настоящего Кодекса;

объемом целевых требований.

3. Национальный фонд Республики Казахстан не может использоваться:

на кредитование физических и юридических лиц;

в качестве обеспечения исполнения долговых обязательств по государственным и негосударственным займам;

на размещение во внутренние финансовые инструменты казахстанских эмитентов;

на финансирование и (или) софинансирование текущих расходов республиканского бюджета в виде целевых трансфертов из Национального фонда Республики Казахстан.

Положения настоящего пункта не распространяются на приобретение за счет средств Национального фонда Республики Казахстан долговых ценных бумаг Фонда национального благосостояния, эмитируемых для реализации проектов общестранового значения.

Проекты общестранового значения, предлагаемые к финансированию за счет средств Национального фонда Республики Казахстан путем приобретения долговых ценных бумаг Фонда национального благосостояния, подлежат рассмотрению на предмет наличия альтернативных источников финансирования таких проектов и экспертизе в порядке, определяемом и утверждаемом Правительством Республики Казахстан.

Проекты общестранового значения, предлагаемые к финансированию за счет средств Национального фонда Республики Казахстан путем приобретения долговых ценных бумаг Фонда национального благосостояния, с итогами экспертизы подлежат рассмотрению Советом по управлению Национальным фондом Республики Казахстан.

Перечень проектов общестранового значения, реализуемых за счет средств Национального фонда Республики Казахстан путем приобретения долговых ценных бумаг Фонда национального благосостояния, утверждается указом Президента Республики Казахстан.

4. Мониторинг за целевым, законным и эффективным использованием средств, выделенных из Национального фонда Республики Казахстан, осуществляет Комиссия по мониторингу за расходованием средств, выделенных из Национального фонда Республики Казахстан, создаваемая по решению Президента Республики Казахстан.

Состав, положение и порядок работы Комиссии по мониторингу за расходованием средств, выделенных из Национального фонда Республики Казахстан, утверждаются Президентом Республики Казахстан.

Статья 60. Гарантированный трансферт из Национального фонда Республики Казахстан в республиканский бюджет

1. Гарантированным трансфертом из Национального фонда Республики Казахстан в республиканский бюджет являются безвозмездные и безвозвратные поступления в республиканский бюджет из Национального фонда Республики Казахстан.

2. Размер гарантированного трансферта из Национального фонда Республики Казахстан в республиканский бюджет определяется центральным уполномоченным органом по бюджетной политике в абсолютном фиксированном значении в соответствии с бюджетным правилом о гарантированном трансферте, определенном статьей 48 настоящего Кодекса, и с учетом предложения Совета по управлению Национальным фондом Республики Казахстан.

Размер гарантированного трансферта из Национального фонда Республики Казахстан и цена отсечения устанавливаются в прогнозе социально-экономического развития Республики Казахстан.

Размер гарантированного трансферта из Национального фонда Республики Казахстан утверждается законом о республиканском бюджете.

3. Размер привлекаемого ежемесячного объема гарантированного трансферта из Национального фонда Республики Казахстан в республиканский бюджет устанавливается государственным казначейством в порядке, определяемом Правительством Республики Казахстан и согласованном с Национальным Банком Республики Казахстан.

Статья 61. Целевые трансферты из Национального фонда Республики Казахстан в республиканский бюджет

1. Целевыми трансфертами из Национального фонда Республики Казахстан являются поступления в республиканский бюджет из Национального фонда Республики Казахстан, направляемые по решению Президента Республики Казахстан на финансирование критически важных объектов и проектов общестранового значения в соответствии с пунктом 8 статьи 148 настоящего Кодекса, при отсутствии альтернативных источников финансирования.

2. Проекты по направлениям, указанным в пункте 1 настоящей статьи, и объемы их финансирования определяются с учетом предложения Совета по управлению Национальным фондом Республики Казахстан и утверждаются указом Президента Республики Казахстан.

3. Целевые трансферты из Национального фонда Республики Казахстан используются администраторами бюджетных программ только в соответствии с их целевым назначением.

4. Особенности использования и доиспользования бюджетных средств, выделенных в виде целевых трансфертов из Национального фонда Республики Казахстан, регулируются статьей 115 настоящего Кодекса.

5. Ответственность за использование целевых трансфертов из Национального фонда Республики Казахстан устанавливается статьей 41 настоящего Кодекса.

Статья 62. Целевые требования и целевые накопления

1. Целевыми требованиями являются обязательства государства перед гражданами Республики Казахстан, не достигшими восемнадцати лет, начисляемые ежегодно за счет пятидесяти процентов от усредненного за восемнадцать лет, предшествующих отчетному году, инвестиционного дохода Национального фонда Республики Казахстан.

2. К целевым требованиям прошлых лет ежегодно начисляется усредненный за восемнадцать лет, предшествующих отчетному году, инвестиционный доход.

3. Ежегодно часть целевых требований переводится в целевые накопления для проведения выплат гражданам Республики Казахстан, достигшим (достигающим) восемнадцати лет в текущем календарном году, умершим либо объявленным умершими вступившим в законную силу судебным актом в отчетном году.

Выплатами целевых накоплений является сумма целевых накоплений, выплачиваемая с целевого накопительного счета получателю целевых накоплений, а также наследникам в порядке, установленном законодательством Республики Казахстан.

4. Порядок формирования и учета целевых требований, целевых накоплений и выплат целевых накоплений, а также начисления целевых требований определяется Правительством Республики Казахстан.

Статья 63. Особенности рассмотрения Советом по управлению Национальным фондом Республики Казахстан вопросов использования Национального фонда Республики Казахстан

Совет по управлению Национальным фондом Республики Казахстан рассматривает вопросы использования Национального фонда Республики Казахстан на очных и (или) заочных заседаниях с учетом:

состояния активов Национального фонда Республики Казахстан;

инвестиционного дохода Национального фонда Республики Казахстан от инвестирования накопленных финансовых активов;

бюджетного правила о гарантированном трансферте;

целевых ориентиров, установленных документами, разрабатываемыми центральным уполномоченным органом по бюджетной политике в соответствии с частью третьей пункта 1 статьи 47 настоящего Кодекса;

результатов экономической экспертизы бюджетных инвестиций от заявляемых бюджетных инвестиций;

объемов целевых требований;

результатов экспертизы проектов общестранового значения, предлагаемых к финансированию за счет средств Национального фонда Республики Казахстан путем приобретения долговых ценных бумаг Фонда национального благосостояния;

результатов мониторинга за целевым, законным и эффективным использованием средств, выделенных из Национального фонда Республики Казахстан.

Статья 64. Составление, представление и утверждение годового отчета о формировании и использовании Национального фонда Республики Казахстан

1. В целях обеспечения прозрачности деятельности, связанной с управлением Национальным фондом Республики Казахстан, ежегодно проводится аудит.

Выбор аудиторской организации осуществляется на конкурсной основе в порядке, определяемом Правительством Республики Казахстан.

Правительство Республики Казахстан обеспечивает организацию проведения ежегодного аудита Национального фонда Республики Казахстан.

Результаты проведения аудита подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

2. Годовой отчет о формировании и использовании Национального фонда Республики Казахстан составляется Правительством Республики Казахстан совместно с Национальным Банком Республики Казахстан ежегодно до 1 мая года, следующего за отчетным финансовым годом, с включением результатов аудита Национального фонда Республики Казахстан.

3. Правительство Республики Казахстан совместно с Национальным Банком Республики Казахстан ежегодно не позднее 1 июня текущего года представляет годовой отчет о формировании и использовании Национального фонда Республики Казахстан на утверждение Президенту Республики Казахстан.

4. Правительство Республики Казахстан после утверждения Президентом Республики Казахстан годового отчета о формировании и использовании Национального фонда Республики Казахстан представляет его в порядке информации в Парламент Республики Казахстан.

5. Формы и порядок составления годового отчета о формировании и использовании Национального фонда Республики Казахстан утверждаются Правительством Республики Казахстан по согласованию с Национальным Банком Республики Казахстан.

6. Годовой отчет о формировании и использовании Национального фонда Республики Казахстан подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

7. Национальным Банком Республики Казахстан в рамках составления годового отчета о формировании и использовании Национального фонда Республики Казахстан формируется информация о состоянии активов Национального фонда Республики Казахстан, об инвестиционном доходе от инвестирования накопленных финансовых активов, о начислении целевых требований и их выплатах, которая в срок до 1 апреля года, следующего за отчетным, направляется в центральный уполномоченный орган по исполнению бюджета.

Глава 13. ВНЕБЮДЖЕТНЫЕ ФОНДЫ РЕСПУБЛИКИ КАЗАХСТАН

Статья 65. Общие положения о внебюджетных фондах Республики Казахстан

1. В Республике Казахстан создаются внебюджетные фонды, которые должны соответствовать следующим критериям:

имеют строгую целевую направленность;

используются для финансирования расходов, не включенных в бюджет;

деньги фондов являются государственной собственностью, не входят в состав бюджетов и других фондов.

2. Деятельность внебюджетных фондов регулируется законодательством Республики Казахстан.

3. Аудит внебюджетных фондов осуществляется Высшей аудиторской палатой Республики Казахстан в соответствии с Законом Республики Казахстан "О государственном аудите и финансовом контроле".

Статья 66. Государственный фонд социального страхования

1. Государственный фонд социального страхования – юридическое лицо, производящее аккумулирование социальных отчислений, назначение и осуществление социальных выплат участникам системы обязательного социального страхования, в отношении которых наступил случай социального риска, включая членов семьи – иждивенцев в случае потери кормильца.

2. Отчетность о деятельности Государственного фонда социального страхования осуществляется в порядке, установленном законодательством Республики Казахстан.

3. Информация о прогнозных и фактических поступлениях и расходах Государственного фонда социального страхования:

включается в состав консолидированного бюджета;

включается в состав материалов, прилагаемых к проекту закона о республиканском бюджете;

включается в состав отчета об исполнении консолидированного бюджета;

включается в состав годового отчета об исполнении республиканского бюджета;

подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 67. Фонд социального медицинского страхования

1. Фонд социального медицинского страхования – некоммерческая организация, производящая аккумулирование отчислений и взносов, а также осуществляющая закуп и оплату услуг субъектов здравоохранения, оказывающих медицинскую помощь в объемах и на условиях, предусмотренных договором закупа медицинских услуг, и иные функции, определенные законами Республики Казахстан.

2. Отчетность о деятельности фонда социального медицинского страхования осуществляется в соответствии с законодательством Республики Казахстан о бухгалтерском учете и финансовой отчетности, законодательством Республики Казахстан в области здравоохранения.

3. Взаимоотношения фонда социального медицинского страхования с республиканским бюджетом осуществляются посредством трансфертов юридическим лицам.

Порядок планирования расходов из бюджета в фонд социального медицинского страхования путем выделения трансфертов юридическим лицам, составления отчетности об использовании бюджетных средств, формы и сроки ее представления, а также требования к предоставляемой информации о ходе и результатах использования бюджетных средств разрабатываются и утверждаются уполномоченным органом в области здравоохранения по согласованию с центральными уполномоченными органами по бюджетному планированию и исполнению бюджета.

4. Информация о прогнозных и фактических поступлениях и расходах фонда социального медицинского страхования:

включается в состав консолидированного бюджета;

включается в состав материалов, прилагаемых к проекту закона о республиканском бюджете;

включается в состав отчета об исполнении консолидированного бюджета;

включается в состав годового отчета об исполнении республиканского бюджета;

подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 68. Фонд компенсации потерпевшим

1. Фонд компенсации потерпевшим – контрольный счет наличности, открытый в государственном казначействе для зачисления поступлений денег и проведения выплаты компенсации потерпевшим в порядке, предусмотренном законодательством Республики Казахстан о Фонде компенсации потерпевшим.

2. Неналоговыми поступлениями в Фонд компенсации потерпевшим являются:

1) принудительные платежи, взыскиваемые судом;

2) денежные взыскания, налагаемые судом за неисполнение процессуальных обязанностей, предусмотренных статьями 71, 78, 80, 81, 82, 90, 142, 156 и 165 Уголовно-процессуального кодекса Республики Казахстан, и нарушение порядка в судебном заседании на потерпевшего, свидетеля, специалиста, переводчика и иных лиц, за исключением адвоката, прокурора и подсудимого;

3) денежные взыскания с осужденного, в отношении которого вступил в законную силу обвинительный приговор суда и которому назначено наказание в виде исправительных работ;

4) деньги, взысканные в порядке регрессных требований в соответствии со статьей 11 Закона Республики Казахстан "О Фонде компенсации потерпевшим";

5) иные источники, не запрещенные законодательством Республики Казахстан.

3. Информация о фактических поступлениях и расходах Фонда компенсации потерпевшим:

включается в состав отчета об исполнении консолидированного бюджета;

включается в состав годового отчета об исполнении республиканского бюджета;

подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 69. Специальный государственный фонд

1. Специальный государственный фонд – контрольный счет наличности, открытый в государственном казначействе в соответствии с настоящим Кодексом, для зачисления поступлений денег и расходования их с целью финансирования социальных, экономических проектов Республики Казахстан, а также расходов уполномоченного органа по возврату незаконно приобретенных активов в порядке, определяемом законодательством Республики Казахстан.

Допускается направление средств Специального государственного фонда в республиканский бюджет в виде трансферта на безвозмездной и безвозвратной основе.

2. Неналоговыми поступлениями в Специальный государственный фонд являются:

1) деньги, безвозмездно передаваемые в государственную собственность от физических и (или) юридических лиц на цели Специального государственного фонда;

2) деньги, поступившие в государственную собственность в результате их конфискации на основании вступившего в законную силу судебного акта, вынесенного по коррупционному правонарушению;

3) деньги, поступившие в государственную собственность от реализации конфискованного имущества на основании вступившего в законную силу судебного акта, вынесенного по коррупционному правонарушению;

4) деньги, в том числе от реализации имущества, возвращенного в порядке, установленном Законом Республики Казахстан "О возврате государству незаконно приобретенных активов" и другими законами Республики Казахстан;

5) деньги от реализации иного имущества, поступившего в собственность управляющей компании либо в результате ее деятельности по управлению активами в соответствии с законодательством Республики Казахстан о возврате активов.

3. Первый руководитель администратора бюджетных программ несет ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

4. Информация о фактических поступлениях и расходах Специального государственного фонда:

включается в состав отчета об исполнении консолидированного бюджета;

включается в состав годового отчета об исполнении республиканского бюджета;

подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

ОСОБЕННАЯ ЧАСТЬ

РАЗДЕЛ 4. РАЗРАБОТКА, РАССМОТРЕНИЕ, УТВЕРЖДЕНИЕ, УТОЧНЕНИЕ, КОРРЕКТИРОВКА, СЕКВЕСТР БЮДЖЕТА

Глава 14. ОБЩИЕ ПОЛОЖЕНИЯ О ПЛАНИРОВАНИИ БЮДЖЕТА

Статья 70. Общие положения об основах планирования бюджета

1. Планированием бюджета является выполнение комплекса мероприятий по разработке, рассмотрению, утверждению, уточнению, корректировке, секвестру бюджета, основанных на соблюдении принципов бюджетной системы.

2. Планирование поступлений бюджета осуществляется на основании прогноза поступлений, определяемого в соответствии со статьей 52 настоящего Кодекса.

Отражение поступлений в бюджет в виде стоимости товаров (работ, услуг) допускается только при получении связанных грантов в виде безвозмездной технической помощи, а также в случаях, предусмотренных международным договором, ратифицированным Республикой Казахстан. При этом в расходах должна предусматриваться бюджетная программа (подпрограмма) в объеме, равном стоимости полученных товаров (работ, услуг).

3. Планирование расходов бюджета осуществляется на основе параметров социально-экономического развития Республики Казахстан, области, города республиканского значения, столицы на соответствующий период, планов развития государственных органов, планов развития областей, городов республиканского значения, столицы, прогнозной консолидированной отчетности администраторов бюджетных программ, натуральных норм, минимальных социальных стандартов, стандартов инженерно-коммуникационной, транспортной и иной инфраструктуры, системы региональных стандартов для населенных пунктов с учетом обзора расходов, итогов государственного аудита и финансового контроля, мониторинга и оценки результатов, проводимых в соответствии со статьями 43, 44, 45 и 46 настоящего Кодекса.

При планировании местного бюджета обеспечивается участие граждан в распределении бюджетных средств (бюджет народного участия).

Порядок реализации бюджета народного участия определяется центральным уполномоченным органом по бюджетному планированию.

Натуральные нормы представляют собой натуральные показатели потребления или использования необходимых материальных или нематериальных благ.

Натуральные нормы разрабатываются и утверждаются центральными государственными органами по согласованию с центральным уполномоченным органом по бюджетному планированию, если иное не предусмотрено законодательством Республики Казахстан.

Положения натуральных норм, утвержденные центральными государственными органами, распространяются на местные исполнительные органы.

Допускается разработка натуральных норм местными исполнительными органами по расходам, которые не нормированы натуральными нормами центральных государственных органов, по согласованию с центральными отраслевыми государственными органами, курирующими соответствующую область (сферу), и местным уполномоченным органом по государственному планированию.

Натуральные нормы для подведомственных организаций, финансируемых из местного бюджета, разрабатываются и утверждаются местными исполнительными органами по согласованию с местным уполномоченным органом по государственному планированию.

Порядок разработки натуральных норм определяется центральным уполномоченным органом по бюджетному планированию.

Минимальные стандарты – минимальный объем услуг, денежных выплат и иных требований, установленных законами Республики Казахстан, обеспечивающий реализацию гарантий и прав.

Минимальные стандарты разрабатываются с обязательным применением минимальных нормативов сети.

Минимальные социальные стандарты определяются законодательством Республики Казахстан.

Минимальные стандарты инженерно-коммуникационной, транспортной инфраструктур разрабатываются и утверждаются соответствующими центральными отраслевыми государственными органами.

Система региональных стандартов для населенных пунктов разрабатывается центральным уполномоченным органом по региональной политике и утверждается Правительством Республики Казахстан.

Порядок разработки системы региональных стандартов для населенных пунктов и порядок проведения ее мониторинга разрабатываются центральным уполномоченным органом по региональной политике.

4. Организация планирования бюджета и координация деятельности администраторов бюджетных программ и уполномоченных органов по планированию бюджета возлагаются на центральный уполномоченный орган по бюджетному планированию и соответствующие местные уполномоченные органы по государственному планированию.

5. Центральный уполномоченный орган по бюджетному планированию и соответствующие местные уполномоченные органы по государственному планированию обеспечивают сбалансированность соответствующих бюджетов.

6. Планирование расходов республиканского и (или) местных бюджетов в реализацию указов Президента Республики Казахстан, постановлений Правительства Республики Казахстан, нормативных правовых приказов министров Республики Казахстан и иных руководителей центральных государственных органов, нормативных правовых постановлений центральных государственных органов, решений местных представительных органов, актов местных исполнительных органов, принятых в текущем финансовом году, связанных с образованием и упразднением административно-территориальных единиц, установлением и изменением их границ, наименований и переименованием, осуществляется в рамках формирования проектов республиканского и (или) местных бюджетов на очередной плановый период.

Расходы, связанные с выполнением обязательств государства, планируются с соблюдением требований, установленных статьями 148 и 149 настоящего Кодекса, в обязательном порядке финансируются при формировании, уточнении, корректировке бюджета и не подлежат секвестру.

7. Порядок планирования бюджета определяется центральным уполномоченным органом по бюджетному планированию.

8. Основными этапами планирования бюджета являются:

определение лимитов расходов администраторов бюджетных программ и доведение их до администраторов бюджетных программ;

разработка натуральных норм;

составление и представление бюджетного запроса;

разработка проектов республиканского и местного бюджетов;

уточнение, секвестр и корректировка бюджета.

Статья 71. Процесс планирования бюджета

1. К процедурам процесса планирования бюджета относятся:

1) определение поступлений республиканского бюджета по категориям, классам, подклассам единой бюджетной классификации центральным уполномоченным органом по бюджетной политике и направление в центральный уполномоченный орган по бюджетному планированию;

определение поступлений областного бюджета, бюджета города республиканского значения, столицы, районного (города областного значения) бюджета по категориям, классам, подклассам единой бюджетной классификации местным уполномоченным органом по государственному планированию;

определение поступлений бюджета города районного значения, села, поселка, сельского округа по категориям, классам, подклассам единой бюджетной классификации аппаратом акима города районного значения, села, поселка, сельского округа и направление в местный уполномоченный орган по государственному планированию соответствующего района (города областного значения);

2) определение центральным уполномоченным органом по бюджетному планированию или местными уполномоченными органами по государственному планированию лимитов расходов администраторов бюджетных программ и доведение их до администраторов бюджетных программ;

3) составление администратором бюджетной программы бюджетного запроса;

4) представление администратором бюджетной программы бюджетного запроса в центральный уполномоченный орган по бюджетному планированию или местный уполномоченный орган по государственному планированию;

5) представление администратором республиканской бюджетной программы, разрабатывающим план развития государственного органа, паспортов бюджетных программ на рассмотрение в центральный уполномоченный орган по бюджетной политике;

6) рассмотрение центральным уполномоченным органом по бюджетному планированию или местным уполномоченным органом по государственному планированию бюджетных запросов администраторов бюджетных программ, осуществление анализа на соответствие лимитам и требованиям настоящего Кодекса;

7) принятие центральным уполномоченным органом по бюджетному планированию или местным уполномоченным органом по государственному планированию мер для устранения расхождений между установленным лимитом и бюджетным запросом и формирование заключения к бюджетному запросу администратора бюджетных программ;

8) вынесение центральным уполномоченным органом по бюджетному планированию или местным уполномоченным органом по государственному планированию на рассмотрение соответствующей бюджетной комиссии заключений к бюджетным запросам администраторов бюджетных программ и выработка соответствующей бюджетной комиссией предложений по ним и при необходимости доработка;

9) формирование центральным уполномоченным органом по бюджетному планированию или местным уполномоченным органом по государственному планированию на основании предложений соответствующей бюджетной комиссии агрегированной сводной информации о паспортах бюджетных программ;

10) разработка центральным уполномоченным органом по бюджетному планированию или соответствующим местным уполномоченным органом по государственному планированию проекта закона о республиканском бюджете, проекта решения маслихата об областном бюджете, о бюджете города республиканского значения, столицы, районном (города областного значения) бюджете, бюджете города районного значения, села, поселка, сельского округа;

11) внесение центральным уполномоченным органом по бюджетному планированию проекта республиканского бюджета в Правительство Республики Казахстан, Высшую аудиторскую палату Республики Казахстан;

Примечание ИЗПИ!
Подпункт 12) статьи 71 вводится в действие с 01.01.2028 в соответствии с подпунктом 3) пункта 1 статьи 172 настоящего Кодекса.

12) внесение соответствующим местным уполномоченным органом по государственному планированию проекта соответствующего местного бюджета в акимат, ревизионную комиссию области, города республиканского значения, столицы;

13) внесение Правительством Республики Казахстан или акиматом проектов соответствующих бюджетов в Парламент Республики Казахстан или маслихат;

14) утверждение Парламентом Республики Казахстан или соответствующим маслихатом закона о республиканском бюджете или решения маслихата о местном бюджете;

15) составление администратором бюджетной программы бюджетных запросов с расчетами до уровня специфик экономической классификации расходов бюджета для формирования планов финансирования.

2. При планировании бюджета формируется прогнозная консолидированная финансовая отчетность.

3. Трансферты общего характера и целевые трансферты планируются и включаются в проект бюджета в соответствии с главой 15 настоящего Кодекса.

4. Размер гарантированного трансферта из Национального фонда Республики Казахстан планируется и включается в проект бюджета в соответствии со статьей 60 настоящего Кодекса.

5. Размер целевого трансферта из Национального фонда Республики Казахстан планируется и включается в проект бюджета в соответствии со статьей 61 настоящего Кодекса.

6. Объемы погашения и обслуживания займов прогнозируются и включаются в проект бюджета в соответствии с главой 28 настоящего Кодекса.

7. Государственные инвестиционные проекты планируются и включаются в проект бюджета в соответствии с главой 29 настоящего Кодекса.

Отбор государственных инвестиционных проектов осуществляется с обязательным соблюдением требований, установленных статьей 148 настоящего Кодекса.

8. Бюджетные кредиты планируются и включаются в проект бюджета в соответствии с главой 30 настоящего Кодекса.

9. В процессе исполнения бюджета могут проводиться уточнение, корректировка, секвестр бюджета в соответствии с главами 18 и 19 настоящего Кодекса.

10. В случаях чрезвычайного или военного положения в Республике Казахстан разрабатывается чрезвычайный государственный бюджет в соответствии с главой 20 настоящего Кодекса.

11. Процедуры разработки и рассмотрения документов, указанных в пункте 1 настоящей статьи, осуществляются в соответствии с бюджетным законодательством Республики Казахстан и с соблюдением требований, установленных пунктами 1, 2 и 3 статьи 70 настоящего Кодекса.

Статья 72. Формирование прогнозной консолидированной финансовой отчетности

1. Прогнозная консолидированная финансовая отчетность представляет собой увязанную с макроэкономическими показателями информацию о финансовом положении, движении и результатах чистых активов, обязательствах, доходах и расходах по методу начисления, формируемую на основе бюджетной и финансовой отчетности.

2. Прогнозная консолидированная финансовая отчетность включает в себя:

1) прогнозный консолидированный отчет о финансовом положении;

2) прогнозный консолидированный отчет о результатах финансовой деятельности;

3) прогнозный консолидированный отчет о движении денег;

4) прогнозный консолидированный отчет об изменениях чистых активов (капитала);

5) пояснительную записку.

3. Для формирования прогнозной консолидированной финансовой отчетности по республиканскому бюджету прогнозная консолидированная финансовая отчетность представляется администраторами бюджетных программ в центральный уполномоченный орган по бюджетному планированию одновременно с бюджетным запросом.

Для формирования прогнозной консолидированной финансовой отчетности по областному бюджету, бюджету города республиканского значения, столицы прогнозная консолидированная финансовая отчетность представляется администраторами бюджетных программ в местный уполномоченный орган по государственному планированию одновременно с бюджетным запросом.

Администратор бюджетных программ обеспечивает полноту и достоверность информации и расчетов, содержащихся в прогнозной консолидированной финансовой отчетности.

Прогнозная консолидированная финансовая отчетность администраторов бюджетных программ рассматривается одновременно с бюджетным запросом на очередной плановый период для обоснования объемов расходов.

4. При формировании прогнозной консолидированной финансовой отчетности по республиканскому бюджету или областному бюджету, бюджету города республиканского значения, столицы центральным уполномоченным органом по бюджетному планированию или местным уполномоченным органом по государственному планированию обеспечивается соответствие оценки и прогноза бюджетных параметров на плановый период.

Бюджетные параметры на трехлетний период включают прогноз доходов и расходов, финансового результата соответствующего бюджета с учетом следующих показателей:

результата операционной деятельности;

результата операционной деятельности (ненефтяного);

чистого кредитования (заимствования);

общего сальдо бюджета;

общего сальдо бюджета (ненефтяного);

профицита (дефицита) денег;

общего профицита (дефицита) денег;

общего профицита (дефицита) денег (ненефтяного);

долга;

чистого долга.

5. Прогнозная консолидированная финансовая отчетность по республиканскому бюджету представляется в составе проекта закона о республиканском бюджете.

Прогнозная консолидированная финансовая отчетность по областному бюджету, бюджету города республиканского значения, столицы представляется в составе проекта решения маслихата об областном бюджете, о бюджете города республиканского значения, столицы.

6. Прогнозная консолидированная финансовая отчетность по республиканскому бюджету или областному бюджету, бюджету города республиканского значения, столицы составляется в порядке, определенном центральным уполномоченным органом по бюджетному планированию.

7. Порядок составления прогнозной консолидированной финансовой отчетности администратора бюджетных программ определяется центральным уполномоченным органом по бюджетному планированию.

Статья 73. Процесс рассмотрения проектов нормативных правовых актов, влияющих на доходы и расходы бюджета

1. Проекты законов, предусматривающие сокращение государственных доходов или увеличение государственных расходов, могут быть внесены в Мажилис Парламента Республики Казахстан лишь при наличии положительного заключения Правительства Республики Казахстан. Заключение Правительства Республики Казахстан на проекты законов, предусматривающие сокращение доходов или увеличение расходов республиканского и местных бюджетов и (или) Национального фонда Республики Казахстан, формируется с учетом предложений Республиканской бюджетной комиссии.

Для проектов законодательных актов, вносимых в Мажилис Парламента Республики Казахстан в порядке законодательной инициативы Президента Республики Казахстан, наличие такого заключения не требуется.

Требование о необходимости получения положительного заключения Правительства Республики Казахстан распространяется также на процесс рассмотрения законопроектов в Парламенте Республики Казахстан, за исключением проектов законов о республиканском бюджете, об объемах трансфертов общего характера между республиканским и областными бюджетами, бюджетами городов республиканского значения, столицы и о внесении изменений и дополнений в закон о республиканском бюджете.

Положения проектов указов Президента Республики Казахстан, постановлений Правительства Республики Казахстан, нормативных правовых приказов министров Республики Казахстан и иных руководителей центральных государственных органов, нормативных правовых постановлений центральных государственных органов, нормативных правовых приказов руководителей ведомств центральных государственных органов при наличии прямой компетенции по их утверждению в нормативных правовых актах государственного органа, в структуру которого входит ведомство, предусматривающих сокращение доходов или увеличение расходов республиканского и местных бюджетов и (или) Национального фонда Республики Казахстан, подлежат обязательному рассмотрению Республиканской бюджетной комиссией.

2. При внесении проектов нормативных правовых актов на рассмотрение Республиканской бюджетной комиссии к материалам прилагаются:

по проектам нормативных правовых актов, предусматривающих увеличение расходов республиканского и (или) местного бюджетов, в том числе по проектам, реализация которых предлагается за счет увеличения, сокращения и (или) перераспределения расходов соответствующего бюджета, – финансово-экономические расчеты и обоснования соответствующего администратора бюджетных программ с указанием источников финансирования;

по проектам нормативных правовых актов, предусматривающих сокращение доходов республиканского или местного бюджета, Национального фонда Республики Казахстан, – расчеты и обоснования потерь республиканского или местного бюджета, Национального фонда Республики Казахстан, формируемые в порядке, определенном налоговым законодательством Республики Казахстан;

по проектам нормативных правовых актов, предусматривающих сокращение доходов или увеличение расходов республиканского и (или) местного бюджетов в связи с наделением государственных органов дополнительными функциями, полномочиями и компетенциями, – результаты функционального анализа деятельности, проводимого в соответствии с законодательством Республики Казахстан об административных процедурах, и заключение уполномоченного органа в сфере развития системы государственного управления на функциональный анализ деятельности администратора бюджетных программ;

по проектам нормативных правовых актов, предусматривающих увеличение расходов местного бюджета, – заключение соответствующей местной бюджетной комиссии.

Примечание ИЗПИ!
Часть 2 пункта 2 статьи 73 вводится в действие с 01.01.2027 в соответствии в подпунктом 2) пункта 1 статьи 172 настоящего Кодекса.

При рассмотрении проектов нормативных правовых актов применяется аналитический отчет о налоговых расходах, составляемый в соответствии со статьей 54 настоящего Кодекса.

Рассмотрение проектов нормативных правовых актов, предусматривающих сокращение доходов республиканского и (или) местного бюджетов, осуществляется с учетом распределения расходов согласно статье 29 настоящего Кодекса и необходимости передачи целевых текущих трансфертов в соответствии с пунктом 2 статьи 83 настоящего Кодекса.

3. Проекты решений местных представительных органов, предусматривающих сокращение доходов местных бюджетов или увеличение расходов местных бюджетов, могут быть внесены на рассмотрение маслихатов лишь при наличии положительного заключения акима. Заключение акима формируется с учетом предложений соответствующей бюджетной комиссии.

Положения проектов актов местных исполнительных органов, предусматривающих увеличение расходов местных бюджетов, подлежат обязательному рассмотрению соответствующей бюджетной комиссией.

Указанные в части второй настоящего пункта положения могут быть введены в действие не ранее следующего финансового года при наличии положительного заключения акима с учетом предложений соответствующей бюджетной комиссии.

4. Для актов, указанных в пунктах 1 и 3 настоящей статьи, предусматривающих сокращение доходов в виде административных штрафов, пеней, санкций, взысканий, налагаемых государственными учреждениями, финансируемыми из республиканского или местных бюджетов, а также содержащимися и финансируемыми из бюджета (сметы расходов) Национального Банка Республики Казахстан, и (или) штрафов, пеней, санкций, взысканий по бюджетным кредитам (займам), выданным из бюджета, и других непрогнозируемых неналоговых поступлений в республиканский и местные бюджеты и (или) Национальный фонд Республики Казахстан, наличие соответствующего заключения не требуется.

Статья 74. Лимиты расходов администраторов бюджетных программ и порядок их определения

1. Лимит расходов администратора бюджетных программ представляет собой предварительную предельную годовую сумму расходов администратора бюджетных программ, определяемую с соблюдением требований, установленных пунктом 3 статьи 70 настоящего Кодекса.

2. Лимиты расходов администраторов бюджетных программ определяются для формирования бюджетных программ на основе планов развития или проектов планов развития государственных органов или областей, городов республиканского значения, столицы, функций, полномочий и компетенций, определенных положением о государственном органе, итогов мониторинга и оценки результатов, проводимых в соответствии со статьями 45 и 46 настоящего Кодекса.

3. Лимиты расходов администраторов республиканских бюджетных программ определяются центральным уполномоченным органом по бюджетному планированию с учетом предложений администраторов республиканских бюджетных программ и объемов трансфертов общего характера на предстоящий трехлетний период, определенных центральным уполномоченным органом по бюджетной политике в соответствии со статьей 80 настоящего Кодекса.

4. Лимиты расходов администраторов местных бюджетных программ определяются местными уполномоченными органами по государственному планированию, за исключением лимитов расходов администраторов бюджетных программ, финансируемых из бюджетов городов районного значения, сел, поселков, сельских округов, которые определяются местными уполномоченными органами по государственному планированию районов (городов областного значения) с учетом предложений администраторов местных бюджетных программ.

5. В составе лимита расходов администратора республиканских бюджетных программ определяются следующие обязательные блоки расходов:

1) безусловные базовые расходы постоянного характера, включающие текущие административные расходы администраторов бюджетных программ и иные расходы утвержденного (уточненного, скорректированного) республиканского бюджета на текущий финансовый год, по перечню, формируемому центральным уполномоченным органом по бюджетному планированию;

2) расходы на новые инициативы, направленные на финансирование новых направлений расходов, имеющих положительные предложения соответствующей бюджетной комиссии в соответствии со статьей 73 настоящего Кодекса;

3) увеличение безусловных базовых расходов, не связанное с изменением макроэкономических и социальных показателей и предусматривающее дополнительные направления расходования бюджетных средств (расширение объема выполняемых государственных функций, полномочий, компетенций и оказываемых государственных услуг) в рамках существующих бюджетных программ;

4) резерв на инициативы Президента Республики Казахстан и резерв Правительства Республики Казахстан.

6. Лимиты расходов администраторов республиканских бюджетных программ, отнесенных к подпункту 1) пункта 5 настоящей статьи:

устанавливаются один раз в три года на плановый период с разбивкой по годам в процентах от среднегодового объема расходов республиканского бюджета, определенного с учетом расходов за последние три отчетных финансовых года, и расходов, предусмотренных утвержденным (уточненным) бюджетом текущего финансового года, с учетом ежегодной индексации, предусмотренной законодательными актами Республики Казахстан;

для администраторов республиканских бюджетных программ, у которых отсутствуют целевые индикаторы, определяются на основе функций, полномочий и компетенций, установленных законодательством Республики Казахстан;

определяются с обязательным проведением обзора расходов согласно статье 43 настоящего Кодекса;

отражаются в агрегированной сводной информации о паспортах бюджетных программ администратора бюджетных программ без права изменения в течение планового периода.

Лимиты расходов, отнесенных к подпункту 1) пункта 5 настоящей статьи, определенные с учетом предложения Республиканской бюджетной комиссии, доводятся администраторам республиканских бюджетных программ до 7 июня года окончания действующих лимитов расходов администраторов республиканских бюджетных программ.

Лимит расходов администратора республиканских бюджетных программ, отнесенных к подпункту 1) пункта 5 настоящей статьи, на год, следующий после планового периода, определяется путем индексации, предусмотренной законодательными актами Республики Казахстан, утвержденных (уточненных, скорректированных) в бюджете текущего финансового года безусловных базовых расходов постоянного характера этого администратора республиканских бюджетных программ.

7. Лимиты расходов администраторов республиканских бюджетных программ, отнесенных к подпунктам 2) и 3) пункта 5 настоящей статьи, устанавливаются ежегодно на скользящей основе на плановый период на основе темпов роста расходов республиканского бюджета, определенных согласно частям четвертой, пятой и шестой пункта 2 статьи 48 настоящего Кодекса, с учетом предложений Республиканской бюджетной комиссии.

8. Лимиты расходов администраторов республиканских бюджетных программ по расходам, отнесенным к подпункту 4) пункта 5 настоящей статьи, определяются в соответствии со статьями 19 и 20 настоящего Кодекса.

9. В составе лимита расходов администратора местных бюджетных программ определяются следующие обязательные блоки расходов:

1) безусловные базовые расходы постоянного характера, включающие текущие административные расходы администраторов бюджетных программ и иные расходы утвержденного (уточненного, скорректированного) соответствующего местного бюджета на текущий финансовый год, по перечню, формируемому соответствующим местным уполномоченным органом по государственному планированию;

2) расходы на новые инициативы, направленные на финансирование новых направлений расходов, имеющих положительные предложения соответствующей бюджетной комиссии, в соответствии со статьей 73 настоящего Кодекса;

3) увеличение безусловных базовых расходов, не связанное с изменением макроэкономических и социальных показателей и предусматривающее дополнительные направления расходования бюджетных средств (расширение объема выполняемых государственных функций, полномочий, компетенций и оказываемых государственных услуг) в рамках существующих бюджетных программ;

4) резерв местного исполнительного органа.

10. Лимиты расходов администраторов местных бюджетных программ по расходам, отнесенным к подпункту 1) пункта 9 настоящей статьи:

устанавливаются один раз в три года на плановый период с разбивкой по годам в процентах от среднегодового объема расходов местного бюджета, определенного с учетом расходов за последние три отчетных финансовых года, и расходов, предусмотренных утвержденным (уточненным) бюджетом текущего финансового года, с учетом ежегодной индексации, предусмотренной законодательными актами Республики Казахстан;

для администраторов местных бюджетных программ, у которых отсутствуют целевые индикаторы, определяются на основе функций, полномочий и компетенций, установленных законодательством Республики Казахстан;

определяются с обязательным проведением обзора расходов согласно статье 46 настоящего Кодекса;

отражаются в агрегированной сводной информации о паспортах бюджетных программ администратора бюджетных программ.

Лимиты по расходам, отнесенным к подпункту 1) пункта 9 настоящей статьи, определенные с учетом предложения соответствующей бюджетной комиссии, доводятся администраторам бюджетных программ до 7 июня года окончания действующих лимитов расходов администраторов местных бюджетных программ.

Лимит расходов администратора местных бюджетных программ, отнесенных к подпункту 1) пункта 9 настоящей статьи, на год, следующий после планового периода, определяется путем индексации, предусмотренной законодательными актами Республики Казахстан, утвержденных (уточненных, скорректированных) в бюджете текущего финансового года безусловных базовых расходов постоянного характера этого администратора местных бюджетных программ.

11. Лимиты расходов администраторов местных бюджетных программ по расходам, отнесенным к подпунктам 2) и 3) пункта 9 настоящей статьи, устанавливаются ежегодно на скользящей основе на плановый период с учетом предложений соответствующей бюджетной комиссии.

12. Лимиты расходов администраторов местных бюджетных программ по расходам, отнесенным к подпункту 4) пункта 9 настоящей статьи, определяются в соответствии со статьей 20 настоящего Кодекса.

13. Лимиты расходов определяются для каждого администратора бюджетных программ.

14. Порядок определения и доведения лимитов расходов администраторов бюджетных программ утверждается центральным уполномоченным органом по бюджетному планированию.

Статья 75. Бюджетный запрос администратора бюджетных программ и порядок его рассмотрения

1. Бюджетный запрос администратора бюджетных программ – бюджетная документация администратора бюджетных программ, раскрывающая деятельность государственного органа по обеспечению реализации функций, полномочий и компетенций, достижения соответствующей цели плана развития или проекта плана развития государственного органа, плана развития области, города республиканского значения, столицы и показателей результатов или реализации целевых индикаторов документов Системы государственного планирования Республики Казахстан, составляемая администратором бюджетных программ на очередной плановый период для обоснования объемов расходов.

2. Бюджетный запрос администратора бюджетных программ разрабатывается администратором бюджетных программ ежегодно на плановый период и состоит из следующих документов:

1) паспорт деятельности администратора бюджетных программ, содержащий на планируемый период:

информацию о содержании и основных направлениях государственной политики в курируемой отрасли (сфере);

нормативную правовую основу деятельности администратора бюджетных программ;

сведения о целях и целевых индикаторах деятельности администратора бюджетных программ или функциях, полномочиях и компетенциях;

перечень документов Системы государственного планирования Республики Казахстан, по которым администратор бюджетных программ является ответственным исполнителем или соисполнителем, с указанием ожидаемых результатов деятельности;

краткую характеристику объемов планируемых расходов на реализацию функций, полномочий, компетенций или документов Системы государственного планирования Республики Казахстан;

2) агрегированная сводная информация о паспортах бюджетных программ, содержащая общие сведения о бюджетных программах администратора бюджетных программ:

лимиты расходов администратора бюджетной программы по блокам, установленным пунктами 5 и 10 статьи 74 настоящего Кодекса;

общее количество бюджетных программ, целевых индикаторов и конечных результатов;

взаимоувязку с предусмотренными бюджетными средствами;

3) утвержденный план развития или проект плана развития государственного органа (для администраторов бюджетных программ, разрабатывающих план развития государственных органов);

4) паспорта бюджетных программ;

5) расчеты.

3. Паспорт бюджетной программы администратора бюджетных программ разрабатывается на основе и в пределах лимитов расходов и в обязательном порядке содержит:

описание (обоснование), текущий статус бюджетной программы;

цель бюджетной программы;

целевые индикаторы утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы или целевые индикаторы документов Системы государственного планирования Республики Казахстан (для бюджетных программ администраторов республиканских бюджетных программ, не разрабатывающих планы развития государственного органа), на реализацию которых направлена бюджетная программа;

код и наименование функции (функций) государственного органа в соответствии с реестром функций государственных органов;

код и наименование государственной услуги в соответствии с реестром государственных услуг;

показатели конечных результатов бюджетной программы (подпрограммы), мероприятия с указанием объемов расходов.

К паспортам бюджетных программ, содержащим расходы, осуществляемые субъектами квазигосударственного сектора, прилагаются планы развития или проекты планов развития, или планы мероприятий субъектов квазигосударственного сектора и результаты бюджетного мониторинга, проводимого в соответствии со статьей 119 настоящего Кодекса.

К паспортам бюджетных программ администраторов бюджетных программ, не разрабатывающих планы развития, прилагается инвестиционный план государственного органа, разработанный в соответствии с пунктом 8 статьи 148 настоящего Кодекса.

4. Бюджетная программа может подразделяться на подпрограммы, конкретизирующие направления расходов бюджетных средств.

5. Расходы на новые инициативы включаются в бюджетную программу (подпрограмму) на основе положительного предложения бюджетной комиссии в соответствии со статьей 73 настоящего Кодекса.

6. К бюджетным программам составляются расчеты – совокупность документов и материалов для обоснования объемов расходов.

7. Расчеты составляются с учетом необходимости направления расходов на достижение конечных результатов паспортов бюджетных программ и (или) целевых индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы.

Расчеты к бюджетной программе администратора бюджетных программ, не разрабатывающего план развития государственного органа, составляются с учетом достаточности обеспечения реализации функций, полномочий и компетенций администратора бюджетных программ.

По безусловным базовым расходам постоянного характера расчеты в полном объеме составляются и представляются в год завершения действующих лимитов по безусловным базовым расходам постоянного характера.

На второй и третий годы планового периода составляются и представляются расчеты по всем расходам, за исключением:

расчетов по безусловным базовым расходам постоянного характера;

расчетов, не меняющихся по сравнению с суммой, утвержденной (уточненной) по данным программам в законе о республиканском бюджете или решении маслихата о местном бюджете.

Расчеты по данным бюджетным программам составляются только на третий год.

Расчеты составляются с учетом базы данных цен на товары, работы, услуги, формируемой в соответствии с законодательством Республики Казахстан о государственных закупках.

В случае если администратор бюджетных программ в бюджетной программе предлагает разработать или внести изменения и дополнения в нормативные правовые акты, требующие дополнительных расходов или сокращения доходов бюджета, то одновременно с бюджетной программой представляется проект соответствующего нормативного правового акта.

8. При разработке паспорта бюджетной программы должны соблюдаться следующие требования:

необходимо ориентироваться на достижение соответствующих целей и целевых индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы или на реализацию функций, полномочий и компетенций;

объем расходов предусматривается с учетом необходимости достижения целей и целевых индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы, целевых индикаторов документов Системы государственного планирования Республики Казахстан (для паспортов бюджетных программ администраторов республиканских бюджетных программ, не разрабатывающих планы развития государственного органа) или необходимости реализации функций, полномочий и компетенций;

применяются результаты мониторинга, осуществляемого в соответствии со статьей 45 настоящего Кодекса;

формулировки конечных результатов и их показателей должны характеризовать степень достижения целей и (или) целевых индикаторов утвержденного плана развития или проекта плана развития области, города республиканского значения, столицы, целевых индикаторов документов Системы государственного планирования Республики Казахстан (для паспортов бюджетных программ администраторов республиканских бюджетных программ, не разрабатывающих планы развития государственного органа) или степень реализации функций, полномочий и компетенций;

конечные результаты и их показатели должны определять степень достижения целевых индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы, целевых индикаторов документов Системы государственного планирования Республики Казахстан (для паспортов бюджетных программ администраторов республиканских бюджетных программ, не разрабатывающих планы развития государственного органа) с использованием планируемых объемов расходов;

учитывается реалистичность конечных результатов исходя из объема планируемых расходов и индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы, целевых индикаторов документов Системы государственного планирования Республики Казахстан (для паспортов бюджетных программ администраторов республиканских бюджетных программ, не разрабатывающих планы развития государственного органа);

мероприятия должны охватывать весь объем планируемых расходов;

обеспечивается реалистичность расчетов.

9. В случае недостаточности бюджетных средств, предусмотренных соответствующей бюджетной программой, для достижения целевых индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы, целевых индикаторов документов Системы государственного планирования Республики Казахстан (для бюджетных программ администраторов республиканских бюджетных программ, не разрабатывающих планы развития государственного органа) разница суммы, необходимой для достижения целевого индикатора, и суммы, предусмотренной паспортом бюджетной программы для достижения конечного результата (конечных результатов), не является нарушением бюджетного законодательства Республики Казахстан.

Причины несоответствия целевых индикаторов и конечных результатов излагаются в описании бюджетной программы.

10. Бюджетный запрос администратора республиканских бюджетных программ рассматривается ведомственной бюджетной комиссией на предмет соблюдения требований пунктов 1 – 8 настоящей статьи.

11. Бюджетный запрос администратора республиканских бюджетных программ на очередной плановый период, имеющий положительное предложение ведомственной бюджетной комиссии, подписывается и представляется в течение десяти рабочих дней со дня доведения лимитов расходов в центральный уполномоченный орган по бюджетному планированию.

Бюджетный запрос администратора местных бюджетных программ на очередной плановый период подписывается и представляется в течение десяти рабочих дней со дня доведения лимитов расходов:

администраторами областных бюджетных программ, бюджетных программ городов республиканского значения, столицы, районных (городов областного значения) бюджетных программ – в соответствующий местный уполномоченный орган по государственному планированию;

администраторами бюджетных программ сел, поселков, сельских округов – в местные уполномоченные органы по государственному планированию районов (городов областного значения).

12. Паспорт бюджетной программы администратора республиканских бюджетных программ на очередной плановый период, имеющий положительное предложение ведомственной бюджетной комиссии, подписывается и представляется в течение десяти рабочих дней со дня доведения лимитов расходов в центральный уполномоченный орган по государственному планированию для формирования перечня целевых индикаторов и конечных результатов паспортов бюджетных программ в разрезе администраторов бюджетных программ и заключения по итогам рассмотрения на предмет правильности выбора конечных результатов, наличия взаимоувязки конечных результатов, предусмотренных паспортами бюджетных программ, с целевыми индикаторами плана развития или проекта плана развития государственного органа.

Заключение центрального уполномоченного органа по государственному планированию к паспортам бюджетных программ администратора бюджетных программ формируется с учетом итогов оценки эффективности деятельности государственных органов по достижению целей планов развития государственных органов и по достижению результатов паспортов бюджетных программ, а также с указанием приоритетности целей и целевых индикаторов для паспортов бюджетных программ администраторов бюджетных программ, не разрабатывающих планы развития.

Перечень целевых индикаторов и конечных результатов паспортов бюджетных программ в разрезе администраторов бюджетных программ и заключения центрального уполномоченного органа по государственному планированию к паспортам бюджетных программ администраторов бюджетных программ направляются не позднее 5 июля текущего финансового года в центральный уполномоченный орган по бюджетному планированию.

13. Центральный уполномоченный орган по бюджетному планированию с учетом заключений центрального уполномоченного органа по государственному планированию к планам развития государственных органов, формируемым в соответствии со статьей 35 настоящего Кодекса, и паспортам бюджетных программ администраторов бюджетных программ, разрабатывающих планы развития государственных органов, результатов анализа исполнения бюджета, мониторинга, проводимого в соответствии со статьей 45 настоящего Кодекса, итогов бюджетного обзора расходов, проводимого в соответствии со статьей 43 настоящего Кодекса, рассматривает бюджетный запрос администратора республиканских бюджетных программ, разрабатывающего план развития государственного органа, на предмет соответствия:

бюджетному и иному законодательству Республики Казахстан, прогнозу социально-экономического развития;

функциям, полномочиям и компетенциям;

мероприятий паспортов бюджетных программ конечным результатам паспортов бюджетных программ;

мероприятий объемам планируемых бюджетных средств.

14. Местный уполномоченный орган по государственному планированию:

рассматривает паспорта бюджетных программ администратора бюджетных программ на предмет правильности выбора конечных результатов, наличия взаимоувязки конечных результатов, предусмотренных паспортами бюджетных программ, с целевыми индикаторами плана развития области, города республиканского значения, столицы и формирует с учетом результатов анализа исполнения бюджета, мониторинга, проводимого в соответствии со статьей 45 настоящего Кодекса, итогов бюджетного обзора расходов, проводимого в соответствии со статьей 43 настоящего Кодекса, заключения центрального уполномоченного органа по региональной политике к плану развития области, города республиканского значения, столицы, составляемого в соответствии со статьей 37 настоящего Кодекса, и собственно плана развития области, города республиканского значения, столицы перечень целевых индикаторов и конечных результатов паспортов бюджетных программ в разрезе администраторов бюджетных программ и заключения к паспортам администраторов местных бюджетных программ;

рассматривает бюджетный запрос администратора местных бюджетных программ на предмет:

соответствия бюджетному и иному законодательству Республики Казахстан, прогнозу социально-экономического развития области, города республиканского значения, столицы;

соответствия функциям, полномочиям и компетенциям;

правильности выбора конечных результатов;

наличия взаимоувязки конечных результатов, предусмотренных паспортами бюджетных программ, с целевыми индикаторами утвержденного плана развития или проекта плана развития области, города республиканского значения, столицы;

реалистичности и достижимости конечных результатов;

соответствия мероприятий паспортов бюджетных программ конечным результатам;

соответствия мероприятий паспортов бюджетных программ объемам планируемых бюджетных средств.

15. При рассмотрении бюджетных запросов администратора бюджетных программ учитывается соблюдение требований, предусмотренных пунктами 1 – 8 настоящей статьи, проверяется полнота паспорта бюджетной программы и обоснованность расчетов.

16. Центральный уполномоченный орган по бюджетному планированию и (или) соответствующий местный уполномоченный орган по государственному планированию по итогам рассмотрения бюджетных запросов администраторов бюджетных программ формируют заключения и вносят на рассмотрение соответствующей бюджетной комиссии.

В случае недостаточности бюджетных средств для достижения целевых индикаторов утвержденного плана развития или проекта плана развития государственного органа, области, города республиканского значения, столицы на разницу суммы, необходимой для достижения целевого индикатора, и суммы, предусмотренной паспортом бюджетной программы для достижения конечного результата (конечных результатов), в заключении центрального уполномоченного органа по бюджетному планированию и (или) соответствующего местного уполномоченного органа по государственному планированию определяется перечень расходов, в том числе государственных инвестиционных проектов, на которые выделение бюджетных средств не представляется возможным в плановом периоде.

17. Бюджетный запрос Высшей аудиторской палаты Республики Казахстан, Администрации Президента Республики Казахстан направляется для рассмотрения в центральный уполномоченный орган по бюджетному планированию, который готовит заключение на него и включает в проект республиканского бюджета без внесения изменений.

Бюджетный запрос ревизионных комиссий направляется для рассмотрения в местный уполномоченный орган по государственному планированию, который готовит заключение на него и включает в проект местного бюджета без внесения изменений.

18. Соответствующая бюджетная комиссия рассматривает материалы, указанные в пункте 16 настоящей статьи, и вырабатывает по ним предложения.

В год планирования трансфертов общего характера в случае, если Республиканской бюджетной комиссией выработано предложение о передаче отдельных расходов в местный бюджет, центральный уполномоченный орган по бюджетному планированию формирует перечень соответствующих бюджетных программ (подпрограмм) в разрезе областей, городов республиканского значения, столицы с указанием сумм расходов на трехлетний период и направляет его в центральный уполномоченный орган по бюджетной политике для включения в объемы целевых трансфертов общего характера.

19. Центральный уполномоченный орган по бюджетному планированию и местный уполномоченный орган по государственному планированию на основании предложений соответствующей бюджетной комиссии формируют агрегированную сводную информацию о паспортах бюджетных программ администраторов бюджетных программ соответствующего бюджета, содержащую количественные сведения о целях, целевых индикаторах и конечных результатах, степени их достижения и взаимоувязке с предусмотренными бюджетными средствами.

20. Бюджетный запрос приводится в соответствие с законом о республиканском бюджете или решением маслихата о местном бюджете, подписывается первым руководителем администратора бюджетных программ и руководителем бюджетной программы и не позднее 30 декабря года, предшествующего планируемому плановому периоду, вносится в центральный уполномоченный орган по бюджетному планированию или местный уполномоченный орган по государственному планированию.

21. Руководитель бюджетной программы – должностное лицо администратора бюджетных программ, обеспечивающее планирование и исполнение бюджетной программы.

Руководитель бюджетной программы обеспечивает:

составление паспорта бюджетной программы;

обоснованность и полноту паспорта бюджетной программы;

достоверность расчетов к бюджетной программе (подпрограмме);

соблюдение требований, установленных пунктами 1 – 8 настоящей статьи;

эффективное использование бюджетных средств в соответствии с мероприятиями и конечными результатами в процессе реализации бюджетной программы (подпрограммы);

достоверность и полноту отчета о реализации бюджетной программы.

Руководитель бюджетной программы несет ответственность, предусмотренную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

22. Паспорта бюджетных программ, агрегированная сводная информация о паспортах бюджетных программ администраторов бюджетных программ подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

23. Порядок составления, представления, рассмотрения бюджетного запроса определяется центральным уполномоченным органом по бюджетному планированию.

Глава 15. МЕЖБЮДЖЕТНЫЕ ОТНОШЕНИЯ

Статья 76. Общие положения о межбюджетных отношениях

1. Межбюджетными отношениями являются отношения между бюджетами разных уровней, основанные на четком разграничении функций, полномочий и компетенций между уровнями государственного управления, прозрачном распределении поступлений и расходов.

2. Не допускаются взаимоотношения:

республиканского бюджета с районными (городов областного значения) бюджетами, бюджетами городов районного значения, сел, поселков, сельских округов;

областных бюджетов с бюджетами городов районного значения, сел, поселков, сельских округов;

местных бюджетов одного уровня друг с другом, за исключением случаев, предусмотренных пунктом 3 настоящей статьи.

3. По решению Правительства Республики Казахстан допускаются взаимоотношения местных бюджетов одного уровня друг с другом:

в случае возникновения чрезвычайных ситуаций, угрожающих политической, экономической и социальной стабильности административно-территориальной единицы, жизни и здоровью людей, по ходатайству акимов областей, городов республиканского значения, столицы;

в случае образования и (или) упразднения административно-территориальных единиц, установления их границ, наименований и переименования.

Допускаются взаимоотношения местных бюджетов одного уровня друг с другом:

по поручению Президента Республики Казахстан;

при совместном решении вопросов местного значения на территории агломерации по ходатайству акимов областей, городов республиканского значения, столицы, районов (городов районного значения) в соответствии с законодательством Республики Казахстан о развитии агломераций.

4. Не допускается вмешательство, за исключением случаев, предусмотренных настоящим Кодексом:

Правительства Республики Казахстан и центральных государственных органов в бюджетный процесс областей, городов республиканского значения, столицы;

местных исполнительных органов областей в бюджетный процесс районов (городов областного значения);

местных исполнительных органов районов (городов областного значения) в бюджетный процесс городов районного значения, сел, поселков, сельских округов.

Не допускается изъятие доходов, дополнительно полученных в ходе исполнения местных бюджетов, в вышестоящий бюджет, за исключением случаев, предусмотренных настоящим Кодексом.

Статья 77. Формы регулирования межбюджетных отношений

1. Межбюджетные отношения регулируются между уровнями бюджетов:

трансфертами;

бюджетными кредитами;

нормативами распределения доходов.

2. Трансфертами между уровнями бюджетов являются платежи из одного уровня бюджета в другой.

Трансферты между уровнями бюджетов подразделяются на трансферты общего характера, в том числе целевые и нецелевые, целевые текущие трансферты, целевые трансферты на развитие.

3. Бюджетные кредиты предоставляются местным бюджетам на:

реализацию бюджетных инвестиционных проектов;

решение социально-экономических задач развития региона;

покрытие прогнозного дефицита наличности в течение финансового года для обеспечения сбалансированности местного бюджета.

4. Норматив распределения доходов – устанавливаемое соответствующими маслихатами процентное соотношение распределения видов доходов бюджета между бюджетами разных уровней.

5. Целевые трансферты общего характера, целевые текущие трансферты, целевые трансферты на развитие и бюджетные кредиты используются местными исполнительными органами, аппаратами акимов городов районного значения, сел, поселков, сельских округов только в соответствии с их целевым назначением, определенным в соответствующих паспортах бюджетных программ.

6. Особенности использования и доиспользования бюджетных средств, выделенных в виде целевых трансфертов и бюджетных кредитов из вышестоящего бюджета, регулируются статьей 115 настоящего Кодекса.

Статья 78. Принципы межбюджетных отношений

Межбюджетные отношения основываются на следующих принципах:

1) равенство областных бюджетов, бюджетов городов республиканского значения, столицы во взаимоотношениях с республиканским бюджетом, районных (городов областного значения) бюджетов во взаимоотношениях с вышестоящим областным бюджетом, бюджетов городов районного значения, сел, поселков, сельских округов во взаимоотношениях с вышестоящим районным (города областного значения) бюджетом;

2) эффективное распределение поступлений, учитывающее соблюдение следующих критериев их разграничения:

при закреплении налогов и других обязательных платежей в бюджет предпочтение отдается тому уровню бюджета, который обеспечит наиболее высокую степень их собираемости;

налоги, имеющие неравномерное размещение налоговой базы, закрепляются за более высокими уровнями бюджетов;

налоги, имеющие стабильный характер, не зависящие от воздействия внешних факторов, налоги, взимаемые с налоговой базы, имеющей четкую территориальную привязку, закрепляются за нижестоящими бюджетами;

3) обеспечение предоставления местными исполнительными органами одинакового уровня гарантированных государством государственных услуг.

Статья 79. Основные положения о трансфертах общего характера и их планировании

1. Трансфертами общего характера являются бюджетные субвенции и бюджетные изъятия.

Бюджетными субвенциями являются трансферты, передаваемые из вышестоящих бюджетов в нижестоящие бюджеты в пределах сумм, утвержденных в республиканском, областном или районном (города областного значения) бюджете.

Бюджетными изъятиями являются трансферты, передаваемые из нижестоящих бюджетов в вышестоящие бюджеты в пределах сумм, утвержденных в республиканском, областном или районном (города областного значения) бюджете.

2. Объемы трансфертов общего характера устанавливаются:

законом Республики Казахстан об объемах трансфертов общего характера – между республиканским бюджетом и областными бюджетами, бюджетами городов республиканского значения, столицы;

решением областного маслихата об объемах трансфертов общего характера – между областными бюджетами и районными (городов областного значения) бюджетами;

решением маслихата о районном (города областного значения) бюджете – между районными (городов областного значения) бюджетами и бюджетами городов районного значения, сел, поселков, сельских округов без права изменения объемов трансфертов общего характера, установленных решением областного маслихата об объемах трансфертов общего характера.

Объемы трансфертов общего характера подлежат изменению через каждые три года.

3. При установлении объемов трансфертов общего характера по предложению центральных или местных уполномоченных органов соответствующей отрасли (сферы) предусматриваются минимальные объемы финансирования из местного бюджета отдельных направлений расходов.

Направления расходов, для которых устанавливаются минимальные объемы их финансирования из местного бюджета, определяются с учетом их приоритетности и социальной значимости.

Местные исполнительные органы областей, городов республиканского значения, столицы, районов (городов областного значения), аппараты акимов городов районного значения, сел, поселков, сельских округов в ходе исполнения бюджета вправе перераспределять средства по бюджетным программам (подпрограммам), по которым установлены минимальные объемы финансирования из местного бюджета отдельных направлений расходов, по согласованию с центральным уполномоченным органом и (или) местным исполнительным органом соответствующей отрасли (сферы), определившими минимальные объемы финансирования из местного бюджета отдельных направлений расходов, на другие направления расходов местного бюджета.

В случае финансирования местными исполнительными органами отдельных направлений расходов из местного бюджета ниже минимальных объемов, установленных законом и (или) решением областного маслихата об объемах трансфертов общего характера, сумма превышения установленной суммы с учетом внесенных в нее в ходе исполнения бюджета изменений над годовой суммой сводного плана финансирования по платежам на конец соответствующего финансового года по итогам истекшего финансового года учитывается при определении объемов трансфертов общего характера на следующий трехлетний период.

4. Нецелевые трансферты общего характера предназначены для финансового обеспечения предоставления гарантированных государством услуг, реализации задач и функций местного исполнительного органа и предоставляются на безвозмездной и невозвратной основе без установления направлений их использования.

Нецелевые трансферты общего характера включают в себя текущие затраты и затраты на развитие. К затратам на развитие относятся затраты, направленные на реализацию бюджетных инвестиционных проектов.

Остальные затраты относятся к текущим.

5. Целевые трансферты общего характера формируются в соответствии с частью второй пункта 18 статьи 75 настоящего Кодекса и включают трансферты, передаваемые в нижестоящие бюджеты, утвержденные в соответствующем бюджете в виде целевых трансфертов в период действующих трехлетних объемов трансфертов общего характера, с сохранением их целевого назначения.

6. Порядок планирования трансфертов общего характера, включающий порядок взаимодействия центральных и местных исполнительных органов, других организаций, порядок представления и согласования центральными уполномоченными органами соответствующей отрасли (сферы) и местными исполнительными органами форм, перечней показателей, необходимых для расчета трансфертов общего характера, и порядок проведения мониторинга их использования, определяются центральным уполномоченным органом по бюджетной политике.

7. Порядок и периодичность перечисления трансфертов общего характера определяются центральным уполномоченным органом по исполнению бюджета.

8. Ответственность при планировании трансфертов общего характера и их использовании определяется статьей 41 настоящего Кодекса.

Статья 80. Процесс планирования трансфертов общего характера

1. Процесс планирования трансфертов общего характера начинается в год завершения действующего закона или решения маслихата об объемах трансфертов общего характера.

2. Прогнозные объемы доходов и затрат местных бюджетов рассчитываются на основе типовой методики расчетов трансфертов общего характера, разрабатываемой и утверждаемой центральным уполномоченным органом по бюджетной политике.

Прогнозные объемы доходов и затрат бюджетов областей, городов республиканского значения, столицы, районов (городов областного значения), городов районного значения, сел, поселков, сельских округов рассчитываются в порядке, определяемом местным исполнительным органом области, города республиканского значения, столицы, на основании типовой методики, разрабатываемой в соответствии с частью первой настоящего пункта.

3. Прогнозный объем доходов местных бюджетов учитывает доходный потенциал региона.

Доходный потенциал региона – максимально возможная сумма поступлений налогов и других обязательных платежей в бюджет, рассчитываемая для определения доходов региона при установлении объемов трансфертов общего характера на трехлетний период.

К прогнозным объемам доходов отдельно прилагаются суммы по заключенным меморандумам между областным акиматом, акиматом города республиканского значения, столицы и недропользователями в рамках исполнения обязательств по отчислению недропользователей на социально-экономическое развитие региона и развитие его инфраструктуры согласно контрактам на недропользование.

Сведения, указанные в части второй настоящего пункта, формируются на основании отчетных данных, представляемых центральными отраслевыми уполномоченными органами и местными исполнительными органами.

4. Прогнозные объемы затрат местных бюджетов определяются с обязательным проведением обзора расходов в соответствии со статьей 43 настоящего Кодекса.

Прогнозные объемы затрат местных бюджетов не учитывают целевые трансферты, затраты на обслуживание и погашение долга местного исполнительного органа, бюджетные кредиты, государственные обязательства по проектам государственно-частного партнерства, имиджевые расходы, гранты, исследования, консалтинговые услуги, научно-технические проекты и программы.

Допускается применение дополнительного показателя к прогнозному объему затрат местных бюджетов, по которым прогнозируются бюджетные изъятия, определяемого с учетом результатов мониторинга, проводимого в соответствии с пунктом 3 статьи 84 настоящего Кодекса и имеющего положительное предложение соответствующей бюджетной комиссии.

Прогнозные объемы текущих затрат местных бюджетов рассчитываются с учетом индексации, предусмотренной законодательными актами Республики Казахстан, и прогнозной численности потребителей государственных услуг в регионе.

Прогнозные объемы капитальных затрат и затрат на развитие местных бюджетов рассчитываются в соответствии с отраслевыми методиками их финансирования, разрабатываемыми и утверждаемыми соответствующими центральными отраслевыми государственными органами по согласованию с местными исполнительными органами, центральным уполномоченным органом по бюджетной политике и центральным уполномоченным органом по бюджетному планированию, и включаются в объемы нецелевых трансфертов общего характера абсолютными суммами в соответствии с типовой методикой расчетов трансфертов общего характера, определенной частью первой настоящего пункта.

При разработке отраслевых методик, предусмотренных частью пятой настоящего пункта, учитываются:

минимальные стандарты и система региональных стандартов для населенных пунктов, предусмотренные пунктом 3 статьи 70 и пунктом 3 статьи 84 настоящего Кодекса;

требования пунктов 5 и 6 статьи 37, пункта 8 статьи 148, пункта 3 статьи 149 настоящего Кодекса;

другие требования согласно отраслевому законодательству Республики Казахстан.

5. Для планирования трансфертов общего характера аппараты акимов городов районного значения, сел, поселков, сельских округов, местные уполномоченные органы по государственному планированию районов (городов областного значения), местные исполнительные органы областей, городов республиканского значения, столицы формируют предложения по прогнозным объемам доходов и затрат местных бюджетов, рассчитанным на основе методики расчетов трансфертов общего характера, определенной пунктом 2 настоящей статьи.

6. Процесс планирования трансфертов общего характера начинается 1 февраля года и включает:

1) определение в соответствии с пунктом 3 настоящей статьи прогнозных объемов доходов:

городов районного значения, сел, поселков, сельских округов местными исполнительными органами районов (городов областного значения);

районов (городов областного значения) местными исполнительными органами областей, городов республиканского значения, столицы;

бюджетов областей, городов республиканского значения, столицы центральным уполномоченным органом по бюджетной политике;

2) определение в соответствии с пунктом 4 настоящей статьи прогнозных объемов затрат нецелевых трансфертов общего характера местными исполнительными органами областей, городов республиканского значения, столицы совместно с местными исполнительными органами районов (городов областного значения) и аппаратами акимов городов районного значения, сел, поселков, сельских округов;

3) формирование местными исполнительными органами областей, городов республиканского значения, столицы совместно с местными исполнительными органами районов (городов областного значения) и аппаратами акимов городов районного значения, сел, поселков, сельских округов в срок до 1 апреля года завершения действующего решения маслихата об объемах трансфертов общего характера предложений по прогнозным объемам доходов и затрат местных бюджетов по целевым и нецелевым трансфертам общего характера.

Прогнозные объемы целевых трансфертов общего характера определяются совместно с соответствующими центральными отраслевыми государственными органами – администраторами республиканских бюджетных программ и (или) администраторами вышестоящих местных бюджетных программ с обязательным проведением анализа расходов, финансировавшихся в предыдущие финансовые годы за счет целевых трансфертов, в том числе включенных в затраты местных бюджетов при планировании трансфертов общего характера на очередной трехлетний период, на предмет их соответствия проводимой отраслевой политике для принятия решения о включении в объемы трансфертов общего характера в соответствии с частью второй пункта 18 статьи 75 настоящего Кодекса;

4) внесение местными исполнительными органами областей, городов республиканского значения, столицы предложений по прогнозным объемам доходов и затрат местных бюджетов по целевым и нецелевым трансфертам общего характера в центральный уполномоченный орган по бюджетной политике в срок до 15 апреля года завершения действующего закона об объемах трансфертов общего характера;

5) определение центральным уполномоченным органом по бюджетной политике объемов трансфертов общего характера на предстоящий трехлетний период и представление в центральный уполномоченный орган по бюджетному планированию для учета при определении лимитов расходов администраторов республиканских бюджетных программ;

6) доведение до центрального уполномоченного органа по бюджетной политике объемов трансфертов общего характера на предстоящий трехлетний период, учтенных при определении лимитов расходов администраторов республиканских бюджетных программ и имеющих положительное предложение Республиканской бюджетной комиссии, до 7 июня года завершения действующего закона об объемах трансфертов общего характера;

7) определение центральным уполномоченным органом по бюджетной политике объемов трансфертов общего характера и доведение до местных исполнительных органов областей, городов республиканского значения, столицы;

8) формирование проекта закона о трансфертах общего характера и проекта решения областного маслихата об объемах трансфертов общего характера.

7. Первый руководитель центрального отраслевого государственного органа несет ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

Статья 81. Разработка проекта закона об объемах трансфертов общего характера между республиканским бюджетом и областными бюджетами, бюджетами городов республиканского значения, столицы

1. Центральный уполномоченный орган по бюджетной политике разрабатывает проект закона об объемах трансфертов общего характера на трехлетний период и вносит его на рассмотрение Республиканской бюджетной комиссии.

2. Текст проекта закона об объемах трансфертов общего характера должен содержать объемы трансфертов общего характера в абсолютном выражении на трехлетний период с разбивкой по годам.

3. К проекту закона об объемах трансфертов общего характера прилагаются на трехлетний период с разбивкой по годам и в разрезе регионов:

объемы трансфертов общего характера с разделением на нецелевые и целевые с указанием целевого назначения.

Целевое назначение объемов целевых трансфертов общего характера изменению не подлежит, за исключением случаев их перераспределения в пределах достижения целей этого же направления;

затраты на развитие;

минимальные объемы финансирования из местного бюджета отдельных направлений расходов по предложению центральных уполномоченных органов соответствующей отрасли (сферы).

4. Центральный уполномоченный орган по бюджетной политике не позднее 15 августа года завершения действующего закона об объемах трансфертов общего характера представляет проект закона об объемах трансфертов общего характера на рассмотрение в Правительство Республики Казахстан.

5. Проект закона об объемах трансфертов общего характера вносится Правительством Республики Казахстан в Парламент Республики Казахстан не позднее 1 сентября года завершения действующего закона об объемах трансфертов общего характера.

6. Проект закона об объемах трансфертов общего характера и проект решения маслихата области, маслихата района (города областного значения) об объемах трансфертов общего характера подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 82. Разработка проекта решения областного маслихата об объемах трансфертов общего характера

1. Местный уполномоченный орган по государственному планированию области составляет проект решения областного маслихата об объемах трансфертов общего характера и вносит его на рассмотрение соответствующей бюджетной комиссии после внесения в Правительство Республики Казахстан проекта закона об объемах трансфертов общего характера между республиканским бюджетом и областными бюджетами, бюджетами городов республиканского значения, столицы.

2. Проект решения областного маслихата об объемах трансфертов общего характера вносится местным исполнительным органом области в маслихат после утверждения закона об объемах трансфертов общего характера между республиканским бюджетом и областными бюджетами, бюджетами городов республиканского значения, столицы.

3. Текст проекта решения областного маслихата об объемах трансфертов общего характера должен содержать объемы трансфертов общего характера в абсолютном выражении на трехлетний период с разбивкой по годам и в разрезе регионов.

4. К проекту решения областного маслихата об объемах трансфертов общего характера прилагаются на трехлетний период с разбивкой по годам и в разрезе регионов:

объемы трансфертов общего характера с разделением на нецелевые и целевые с указанием целевого назначения;

затраты на развитие;

минимальные объемы финансирования из местного бюджета отдельных направлений расходов по предложению местных уполномоченных органов соответствующей отрасли (сферы).

5. Целевое назначение объемов целевых трансфертов общего характера изменению не подлежит, за исключением случаев их перераспределения в пределах достижения целей этого же направления.

6. Проект решения областного маслихата об объемах трансфертов общего характера вносится местным исполнительным органом области в соответствующий маслихат не позднее 15 октября года, предшествующего планируемому периоду.

Статья 83. Целевые трансферты

1. Целевые трансферты подразделяются на целевые текущие трансферты и целевые трансферты на развитие.

2. Целевыми текущими трансфертами являются трансферты, передаваемые в период действия трехлетних объемов трансфертов общего характера в пределах сумм, утвержденных в республиканском или местных бюджетах:

1) вышестоящими бюджетами в нижестоящие, направленные на компенсацию потерь нижестоящих бюджетов, вытекающих из принятия законов Республики Казахстан, актов Президента Республики Казахстан и Правительства Республики Казахстан, нормативных правовых приказов министров Республики Казахстан и иных руководителей центральных государственных органов, нормативных правовых постановлений центральных государственных органов, нормативных правовых приказов руководителей ведомств центральных государственных органов, нормативных правовых актов представительных и исполнительных органов области, района (города областного значения), предусматривающих увеличение расходов и (или) сокращение доходов нижестоящих бюджетов;

2) нижестоящими бюджетами в вышестоящие, направленные на компенсацию потерь вышестоящих бюджетов, вытекающих из принятия законодательных актов, актов Президента Республики Казахстан, предусматривающих увеличение расходов вышестоящего бюджета в связи с передачей функций государственных органов из нижестоящего уровня государственного управления в вышестоящий.

Примечание ИЗПИ!
Часть первая пункта 3 статьи 83 действует до 31.12.2025 в соответствии с пунктом 3 статьи 172 настоящего Кодекса.

3. Целевыми трансфертами на развитие являются трансферты, передаваемые вышестоящими бюджетами в нижестоящие в пределах сумм, утвержденных в республиканском, областном, районном (города областного значения) бюджете для реализации местных бюджетных программ развития.

Примечание ИЗПИ!
Часть вторая пункта 3 статьи 83 действует до 31.12.2025 в соответствии с пунктом 3 статьи 172 настоящего Кодекса.

Целевые трансферты на развитие из вышестоящего бюджета нижестоящим бюджетам выделяются при условии софинансирования бюджетных инвестиций из нижестоящего местного бюджета.

Целевые трансферты на развитие передаются вышестоящими бюджетами в нижестоящие на финансирование критически важных объектов и проектов общестранового значения в соответствии с пунктом 8 статьи 148 настоящего Кодекса при отсутствии альтернативных источников финансирования.

4. Для планирования целевых трансфертов местные уполномоченные органы по государственному планированию совместно с местными исполнительными органами районов (городов областного значения) и аппаратами акимов городов районного значения, сел, поселков, сельских округов определяют прогнозные объемы целевых трансфертов на основании планов развития областей, городов республиканского значения, столицы с учетом инвестиционного плана и итогов рассмотрения соответствующих нормативных правовых актов согласно пунктам 1 и 3 статьи 73 настоящего Кодекса и направляют в отраслевые государственные органы – администраторам республиканских бюджетных программ и (или) администраторам вышестоящих местных бюджетных программ для рассмотрения в рамках планирования проекта бюджета.

5. Не допускается уменьшение объемов целевых трансфертов на развитие, передаваемых вышестоящими бюджетами в нижестоящие, в связи с дополнительно полученными в ходе исполнения нижестоящими бюджетами доходов.

6. Целевые трансферты используются местными исполнительными органами только в соответствии с их целевым назначением, определенным в соответствующих паспортах бюджетных программ, за исключением целевых текущих трансфертов, передаваемых в соответствии с подпунктом 1) пункта 2 настоящей статьи на компенсацию сокращения доходов местных бюджетов.

Целевые текущие трансферты, передаваемые в соответствии с подпунктом 1) пункта 2 настоящей статьи на компенсацию сокращения доходов местных бюджетов, отражаются только в поступлениях нижестоящих бюджетов.

7. Порядок перечисления целевых трансфертов, составления и представления отчета о конечных результатах, достигнутых за счет использования выделенных целевых трансфертов, а также форма отчета о конечных результатах, достигнутых за счет использования выделенных целевых трансфертов, и порядок проведения мониторинга целевых трансфертов, выделенных из вышестоящего бюджета, определяются центральным уполномоченным органом по исполнению бюджета.

8. Ответственность должностных лиц, предусмотренная законами Республики Казахстан, при выделении и использовании целевых трансфертов определена статьей 41 настоящего Кодекса.

Статья 84. Мониторинг в области межбюджетных отношений

1. Местные уполномоченные органы соответствующей отрасли (сферы) по трансфертам общего характера обеспечивают мониторинг:

целевых трансфертов общего характера;

затрат на развитие;

минимальных объемов финансирования, установленных законом об объемах трансфертов общего характера.

Результаты мониторинга, указанного в пункте 1 настоящей статьи, по итогам года представляются ревизионным комиссиям областей, городов республиканского значения, столицы для оценки достижения целей и целевых индикаторов плана развития области, города республиканского значения, столицы в рамках подготовки годового отчета об исполнении местного бюджета за отчетный финансовый год в центральный уполномоченный орган по региональной политике, центральные отраслевые государственные органы для подготовки аналитической информации по реализации соответствующих бюджетных программ (подпрограмм) в рамках подготовки годового отчета об исполнении республиканского бюджета за отчетный финансовый год.

2. Мониторинг целевых трансфертов, выделенных из вышестоящего бюджета, осуществляется в рамках бюджетного мониторинга, проводимого в соответствии со статьей 119 настоящего Кодекса.

3. Центральный уполномоченный орган по региональной политике совместно с заинтересованными центральными и местными государственными органами в рамках системы региональных стандартов для населенных пунктов проводит ежегодный мониторинг обеспеченности населенных пунктов минимально обязательным уровнем объектов и услуг (благ) в зависимости от типа (город, село) и размера (численности населения) населенных пунктов.

Порядок проведения мониторинга определяется центральным уполномоченным органом по региональной политике.

Глава 16. ПРОЦЕСС РАЗРАБОТКИ БЮДЖЕТА

Статья 85. Общие положения о разработке бюджета

1. Республиканский бюджет ежегодно разрабатывается на плановый период центральным уполномоченным органом по бюджетному планированию.

2. Областной бюджет, бюджеты города республиканского значения, столицы, районный (города областного значения) бюджет ежегодно разрабатываются на плановый период местными уполномоченными органами по государственному планированию.

3. Бюджет города районного значения, села, поселка, сельского округа ежегодно разрабатывается на плановый период аппаратом акима города районного значения, села, поселка, сельского округа.

Статья 86. Разработка проекта закона о республиканском бюджете

1. Центральный уполномоченный орган по бюджетному планированию составляет проект республиканского бюджета и вносит его на рассмотрение Республиканской бюджетной комиссии.

2. Центральный уполномоченный орган по бюджетному планированию не позднее 1 августа текущего финансового года представляет проект республиканского бюджета на рассмотрение в Высшую аудиторскую палату Республики Казахстан для проведения предварительной оценки по основным направлениям расходов проекта республиканского бюджета в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле.

3. Проект республиканского бюджета на плановый период формируется отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

Поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам.

В расходах на второй и третий годы планового периода безусловные базовые расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой.

Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

4. Текст проекта закона о республиканском бюджете должен содержать на очередной финансовый год:

объемы доходов, поступлений трансфертов, затрат, чистого бюджетного кредитования, сальдо по операциям с финансовыми активами, объемы дефицита (профицита), ненефтяного дефицита (профицита), финансирования дефицита (использования профицита) бюджета;

минимальные размеры заработной платы, пенсии, размеры месячного расчетного показателя, прожиточного минимума и государственной базовой пенсионной выплаты, определенные в прогнозе социально-экономического развития Республики Казахстан;

размер взносов государства на обязательное социальное медицинское страхование, подлежащих уплате в фонд социального медицинского страхования;

размеры повышения пенсионных выплат по возрасту и пенсионных выплат за выслугу лет;

объемы бюджетных изъятий из местных бюджетов в республиканский бюджет, определенные законом об объемах трансфертов общего характера;

объемы бюджетных субвенций, передаваемых из республиканского бюджета в местные бюджеты, определенные законом об объемах трансфертов общего характера;

объем гарантированного трансферта из Национального фонда Республики Казахстан, определенный в прогнозе социально-экономического развития Республики Казахстан;

размер резерва на инициативы Президента Республики Казахстан;

размер резерва Правительства Республики Казахстан;

лимит предоставления государственных гарантий Республики Казахстан;

лимит предоставления государственных гарантий Республики Казахстан по поддержке экспорта;

лимит правительственного долга;

лимит государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан;

лимит предоставления поручительств государства;

лимит внешнего долга субъектов квазигосударственного сектора и перечень субъектов квазигосударственного сектора, которым предоставлено право привлечения внешних займов;

лимиты долгов местных исполнительных органов;

лимиты государственных обязательств по проектам государственно-частного партнерства местных исполнительных органов;

другие положения.

5. К проекту закона о республиканском бюджете прилагаются:

1) проект республиканского бюджета на плановый период, сформированный отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

При этом поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

2) объемы поступлений на очередной финансовый год, направляемых в Национальный фонд Республики Казахстан;

3) перечень республиканских и местных бюджетных программ (подпрограмм) на очередной финансовый год, не подлежащих секвестру в процессе исполнения бюджета;

4) перечень целевых индикаторов и конечных результатов паспортов бюджетных программ в разрезе администраторов бюджетных программ;

5) другие данные.

6. В тексте проекта закона о республиканском бюджете размеры утверждаемых дефицита (профицита) и ненефтяного дефицита (профицита) республиканского бюджета на очередной финансовый год отражаются в денежном выражении и процентах к валовому внутреннему продукту.

7. Центральный уполномоченный орган по бюджетному планированию не позднее 15 августа текущего финансового года представляет проект закона о республиканском бюджете на рассмотрение в Правительство Республики Казахстан.

Проект закона о республиканском бюджете рассматривается Администрацией Президента Республики Казахстан в течение пяти рабочих дней после внесения Правительством Республики Казахстан.

Статья 87. Разработка проекта решения маслихата об областном бюджете, бюджете города республиканского значения, столицы

1. Местный уполномоченный орган по государственному планированию составляет проект областного бюджета, бюджета города республиканского значения, столицы и вносит его на рассмотрение бюджетной комиссии области, города республиканского значения, столицы.

Примечание ИЗПИ!
Пункт 2 статьи 87 вводится в действие с 01.01.2028 в соответствии с подпунктом 3) пункта 1 статьи 172 настоящего Кодекса.

2. Местный уполномоченный орган по государственному планированию не позднее 15 сентября текущего финансового года представляет проект областного бюджета, бюджета города республиканского значения, столицы на рассмотрение в ревизионную комиссию области, города республиканского значения, столицы для проведения предварительной оценки по основным направлениям расходов проекта местного бюджета в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле.

3. Проект областного бюджета, бюджета города республиканского значения, столицы на плановый период формируется отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

Поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

В расходах на второй и третий годы планового периода безусловные базовые расходы постоянного характера излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

4. Текст проекта решения об областном бюджете, бюджете города республиканского значения, столицы должен содержать на очередной финансовый год:

1) объемы доходов, поступлений трансфертов, затрат, чистого бюджетного кредитования, сальдо по операциям с финансовыми активами, объемы дефицита (профицита), финансирования дефицита (использования профицита) бюджета;

2) объемы бюджетных субвенций, передаваемых из областного бюджета в районные (городов областного значения) бюджеты;

3) объемы бюджетных изъятий из районных (городов областного значения) бюджетов в областной бюджет;

4) размер резерва местного исполнительного органа области, города республиканского значения, столицы;

5) лимит долга местного исполнительного органа области, города республиканского значения, столицы;

6) лимит государственных обязательств по проектам государственно-частного партнерства местного исполнительного органа области, города республиканского значения, столицы;

7) другие положения.

5. К проекту решения об областном бюджете, бюджете города республиканского значения, столицы прилагаются:

1) проект областного бюджета, бюджета города республиканского значения, столицы на плановый период, сформированный отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

При этом поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

В расходах на второй и третий годы планового периода безусловные базовые расходы постоянного характера излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой;

2) перечень местных бюджетных программ (подпрограмм) на очередной финансовый год, не подлежащих секвестру в процессе исполнения местного бюджета на очередной финансовый год, в том числе установленных законом о республиканском бюджете;

3) бюджетные программы каждого района в городе;

4) перечень целевых индикаторов и конечных результатов паспортов бюджетных программ в разрезе администраторов бюджетных программ;

5) другие данные.

6. Размер утверждаемого дефицита (профицита) областного бюджета, бюджета города республиканского значения, столицы отражается в денежном выражении.

7. Местный уполномоченный орган по государственному планированию не позднее 1 октября текущего финансового года представляет проект областного бюджета, бюджета города республиканского значения, столицы на рассмотрение местным исполнительным органам области, города республиканского значения, столицы.

Статья 88. Разработка проекта решения маслихата о районном (города областного значения) бюджете

1. Местный уполномоченный орган по государственному планированию составляет проект районного (города областного значения) бюджета и вносит его на рассмотрение бюджетной комиссии района (города областного значения).

2. Рассмотрение и определение проекта районного (города областного значения) бюджета завершаются не позднее 1 октября текущего финансового года.

3. Проект районного (города областного значения) бюджета на плановый период формируется отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

Поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

В расходах на второй и третий годы планового периода безусловные базовые расходы постоянного характера излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой.

4. Текст проекта решения маслихата о районном (города областного значения) бюджете должен содержать на очередной финансовый год:

1) объемы доходов, поступлений трансфертов, затрат, чистого бюджетного кредитования, сальдо по операциям с финансовыми активами, объемы дефицита (профицита), финансирования дефицита (использования профицита) бюджета;

2) объемы бюджетных субвенций, передаваемых из районного (города областного значения) бюджета в бюджеты городов районного значения, сел, поселков, сельских округов;

3) объемы бюджетных изъятий из бюджетов городов районного значения, сел, поселков, сельских округов в районные (городов областного значения) бюджеты;

4) размер резерва местного исполнительного органа района (города областного значения);

5) другие положения.

5. К проекту решения маслихата о районном (города областного значения) бюджете прилагаются:

1) проект районного (города областного значения) бюджета на плановый период, сформированный отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

При этом поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

В расходах на второй и третий годы планового периода безусловные базовые расходы постоянного характера излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой;

2) на трехлетний период с разбивкой по годам и в разрезе регионов:

объемы трансфертов общего характера с разделением на нецелевые и целевые с указанием целевого назначения;

затраты на развитие;

минимальные объемы финансирования из местного бюджета отдельных направлений расходов;

3) перечень бюджетных программ (подпрограмм) на очередной финансовый год, не подлежащих секвестру в процессе исполнения местного бюджета, в том числе установленных решением маслихата области об утверждении областного бюджета;

4) бюджетные программы района, каждого района в городе;

5) другие данные.

6. Размер утверждаемого дефицита (профицита) районного (города областного значения) бюджета на очередной финансовый год отражается в денежном выражении.

7. Местный уполномоченный орган по государственному планированию не позднее 15 октября текущего финансового года представляет проект районного (города областного значения) бюджета на рассмотрение в местный исполнительный орган района (города областного значения).

Статья 89. Разработка проекта решения маслихата о бюджете города районного значения, села, поселка, сельского округа

1. Аппарат акима города районного значения, села, поселка, сельского округа составляет проект бюджета города районного значения, села, поселка, сельского округа и после согласования его с собранием местного сообщества представляет на рассмотрение в местный уполномоченный орган по государственному планированию района (города областного значения) не позднее 1 сентября текущего финансового года.

Местный уполномоченный орган по государственному планированию района (города областного значения) вносит на рассмотрение бюджетной комиссии района (города областного значения) проекты бюджетов городов районного значения, сел, поселков, сельских округов.

2. Рассмотрение и определение проекта бюджета города районного значения, села, поселка, сельского округа завершаются не позднее 15 октября текущего финансового года.

3. Проект бюджета города районного значения, села, поселка, сельского округа на плановый период формируется отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

Поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам.

В расходах на второй и третий годы планового периода безусловные базовые расходы постоянного характера излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

4. Текст проекта решения маслихата о бюджете города районного значения, села, поселка, сельского округа разрабатывается местным уполномоченным органом по государственному планированию района (города областного значения) совместно с аппаратами акимов городов районного значения, сел, поселков, сельских округов и должен содержать на очередной финансовый год:

1) объемы доходов, поступлений трансфертов, затрат, чистого бюджетного кредитования, сальдо по операциям с финансовыми активами, объемы дефицита (профицита), финансирования дефицита (использования профицита) бюджетов;

2) объемы бюджетных субвенций, передаваемых из районного (города областного значения) бюджета в бюджеты городов районного значения, сел, поселков, сельских округов;

3) объемы бюджетных изъятий из бюджетов городов районного значения, сел, поселков, сельских округов в районный (города областного значения) бюджет;

4) другие положения.

5. К проекту решения маслихата о бюджетах городов районного значения, сел, поселков, сельских округов по каждому местному бюджету прилагаются:

1) проект бюджета на плановый период, сформированный отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

При этом поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам. Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

В расходах на второй и третий годы планового периода безусловные базовые расходы постоянного характера излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой;

2) перечень бюджетных программ на очередной финансовый год, не подлежащих секвестру в процессе исполнения местного бюджета, в том числе установленных решением районного (города областного значения) маслихата об утверждении районного (города областного значения) бюджета;

3) другие данные.

6. Размер утверждаемого дефицита (профицита) бюджета города районного значения, села, поселка, сельского округа на очередной финансовый год отражается в денежном выражении.

Глава 17. ОСНОВНЫЕ ПОЛОЖЕНИЯ ПРОЦЕССА РАССМОТРЕНИЯ И УТВЕРЖДЕНИЯ ПРОЕКТА БЮДЖЕТА

Статья 90. Общие положения о рассмотрении и утверждении проекта республиканского бюджета

1. Проект закона о республиканском бюджете вносится Правительством Республики Казахстан в Парламент Республики Казахстан не позднее 1 сентября текущего финансового года.

2. Правительство Республики Казахстан одновременно с проектом закона о республиканском бюджете представляет следующие документы и материалы:

1) прогноз социально-экономического развития Республики Казахстан;

2) аналитический отчет о бюджетных рисках;

Примечание ИЗПИ!
Подпункт 3) пункта 2 статьи 90 вводится в действие с 01.01.2027 в соответствии с подпунктом 2) пункта 1 статьи 172 настоящего Кодекса.

3) аналитический отчет о налоговых расходах;

4) данные о состоянии долговых обязательств государственного сектора, суммах денег, выплаченных в счет погашения государственного долга, и суммах денег, выплаченных по гарантиям государства и обязательствам государства по проектам государственно-частного партнерства, по видам долга за два отчетных финансовых года и на 1 июля текущего финансового года;

5) данные по объемам погашения и обслуживания основного долга, сумм вознаграждений, комиссионных и прочих платежей в соответствии с условиями займа в разрезе каждого проекта, реализуемого за счет правительственных внешних займов на планируемый финансовый год;

6) данные о привлеченных государственных и гарантированных государством займах по видам и формам за два отчетных финансовых года и на 1 июля текущего финансового года;

7) информацию по обслуживанию и погашению правительственного долга в разрезе видов, источников, условий займов за два отчетных финансовых года и на 1 июля текущего финансового года;

8) анализ конъюнктуры международных рынков долгового капитала, определяющий потенциальные возможности для привлечения правительственного внешнего заимствования;

9) сводную информацию о государственных заданиях, на выполнение которых предусматриваются бюджетные средства в проекте республиканского бюджета;

10) агрегированную сводную информацию об утвержденных планах развития государственных органов;

11) агрегированную сводную информацию о паспортах бюджетных программ администраторов бюджетных программ;

12) прогноз поступлений и расходов Государственного фонда социального страхования, фонда социального медицинского страхования;

13) прогнозную консолидированную финансовую отчетность по республиканскому бюджету;

14) обзор расходов, выводы и рекомендации по итогам его проведения;

15) итоги оценки результатов;

16) Национальный доклад по управлению государственными активами и квазигосударственным сектором;

17) пояснительную записку, раскрывающую решения, заложенные в проекте республиканского бюджета.

В пояснительную записку также включаются:

агрегированная сводная информация о несоответствии целевых индикаторов планов развития государственных органов и конечных результатов, предусмотренных паспортами бюджетных программ администраторов бюджетных программ;

информация об объеме заявленных администраторами бюджетных программ расходов, на которые не предусмотрены бюджетные средства в проекте республиканского бюджета, на разницу суммы, необходимой для достижения целевого индикатора, и суммы, предусмотренной паспортом бюджетной программы для достижения конечного результата (конечных результатов), в разрезе администраторов бюджетных программ;

18) документы администраторов бюджетных программ, включающие:

планы развития или проекты планов развития государственных органов;

бюджетный запрос без расчетов;

планы мероприятий (проекты планов мероприятий) или планы развития субъектов квазигосударственного сектора (проекты планов развития субъектов квазигосударственного сектора), которым в проекте республиканского бюджета предусмотрены бюджетные средства;

долгосрочные стратегии развития автономных организаций образования;

пояснительную записку, содержащую:

описание достижения целей и целевых индикаторов планов развития государственных органов;

описание целевых индикаторов и планируемых конечных результатов паспортов бюджетных программ во взаимоувязке с целевыми индикаторами планов развития государственных органов, в том числе причин несоответствия целевых индикаторов и конечных результатов;

направления расходования бюджетных средств в разрезе бюджетных программ и бюджетных подпрограмм, краткое описание мероприятий, предусмотренных паспортами бюджетных программ;

описание исполнения бюджетных программ и достигнутых показателей результатов за два отчетных финансовых года, а также сведения (причины, последствия) об отклонении объема планируемых бюджетных средств на плановый период от объема бюджетных средств, утвержденных в законе о республиканском бюджете в предыдущий плановый период;

информацию о начатых (продолжающихся) бюджетных инвестиционных проектах, включенных в проект бюджета на плановый период в соответствии с инвестиционным планом государственного органа, разрабатываемым в соответствии с пунктом 8 статьи 148 настоящего Кодекса в рамках плана развития государственного органа, с указанием сумм расходов, выделенных и использованных за счет средств республиканского бюджета в предыдущие финансовые годы;

информацию об использовании целевых трансфертов на развитие, выделенных из республиканского бюджета за два отчетных финансовых года, в разрезе нижестоящих бюджетов с указанием наименования местных бюджетных инвестиций, предусмотренных инвестиционным планом области, города республиканского значения, столицы, разрабатываемым в соответствии с пунктом 8 статьи 148 настоящего Кодекса в рамках плана развития области, города республиканского значения, столицы, и сумм расходов.

3. Утверждение республиканского бюджета Парламентом Республики Казахстан осуществляется не позднее 1 декабря текущего финансового года.

4. В случае, если Парламентом Республики Казахстан до 1 декабря текущего года не будет принят закон о республиканском бюджете, Президент Республики Казахстан вправе издать указ о республиканском финансовом плане на первый квартал очередного финансового года, который действует до утверждения Парламентом Республики Казахстан закона о республиканском бюджете. Проект указа Президента Республики Казахстан о республиканском финансовом плане на первый квартал очередного финансового года, а также проект постановления Правительства Республики Казахстан о его реализации разрабатываются центральным уполномоченным органом по бюджетному планированию.

Республиканский финансовый план на первый квартал очередного финансового года утверждается не позднее 25 декабря текущего года в объеме одной четвертой части прогноза республиканского бюджета на очередной финансовый год.

Исполнение республиканского финансового плана осуществляется в порядке, установленном настоящим Кодексом.

5. В случае утверждения республиканского финансового плана на первый квартал очередного финансового года республиканский бюджет на данный финансовый год должен быть утвержден не позднее 1 марта того же года.

При этом республиканский бюджет на данный финансовый год утверждается с учетом республиканского финансового плана на первый квартал того же года.

6. Закон о республиканском бюджете с приложениями, документами и материалами, прилагаемыми к проекту закона о республиканском бюджете в соответствии с пунктом 2 настоящей статьи, указ Президента Республики Казахстан о республиканском финансовом плане на первый квартал предстоящего финансового года с приложениями подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 91. Общие положения о рассмотрении и утверждении проекта местного бюджета

1. Проект областного бюджета, бюджета города республиканского значения, столицы вносится местным исполнительным органом области, города республиканского значения, столицы в соответствующий маслихат не позднее 15 октября текущего финансового года.

Проект районного (города областного значения) бюджета вносится местным исполнительным органом района (города областного значения) в соответствующий маслихат не позднее 1 ноября текущего финансового года.

Проекты бюджетов городов районного значения, сел, поселков, сельских округов вносятся местным исполнительным органом района (города областного значения) в районный (города областного значения) маслихат не позднее 10 ноября текущего финансового года.

2. Местный исполнительный орган одновременно с проектом местного бюджета представляет следующие документы и материалы:

1) прогноз социально-экономического развития области, города республиканского значения, столицы;

2) прогнозную консолидированную финансовую отчетность по областному бюджету, бюджету города республиканского значения, столицы;

3) план развития области, города республиканского значения, столицы или проект плана развития области, города республиканского значения, столицы;

4) обзор расходов, выводы и рекомендации по итогам его проведения;

5) агрегированную сводную информацию об утвержденном плане развития области, города республиканского значения, столицы;

6) агрегированную сводную информацию о паспортах бюджетных программ администраторов бюджетных программ;

7) информацию по нормативам распределения доходов;

8) сведения о текущем состоянии долга местного исполнительного органа, суммах денег, выплаченных в счет погашения долга местного исполнительного органа, и суммах денег, выплаченных по обязательствам местного исполнительного органа по проектам государственно-частного партнерства, по видам долга за два отчетных финансовых года и на 1 июля текущего финансового года;

9) данные о привлеченных местным исполнительным органом займах по видам и формам за два отчетных финансовых года и на 1 июля текущего финансового года;

10) информацию по обслуживанию и погашению долга местных исполнительных органов в разрезе видов, источников, условий займов;

11) пояснительную записку, раскрывающую решения, заложенные в проекте местного бюджета.

В пояснительную записку включаются:

агрегированная сводная информация о несоответствии целевых индикаторов планов развития области, города республиканского значения, столицы и конечных результатов, предусмотренных паспортами бюджетных программ администраторов бюджетных программ;

информация об объеме заявленных администраторами бюджетных программ расходов, на которые не предусмотрены бюджетные средства в проекте местного бюджета, на разницу суммы, необходимой для достижения целевого индикатора, и суммы, предусмотренной паспортом бюджетной программы для достижения конечного результата (конечных результатов), в разрезе администраторов бюджетных программ;

12) документы администраторов бюджетных программ, включающие:

бюджетный запрос без расчетов;

планы мероприятий (проекты планов мероприятий) или планы развития субъектов квазигосударственного сектора (проекты планов развития субъектов квазигосударственного сектора), которым в проекте местного бюджета предусмотрены бюджетные средства;

пояснительную записку, содержащую:

краткое описание достигнутых показателей результатов за отчетный финансовый год;

краткое описание текущей ситуации, имеющихся проблем;

описание путей улучшения ситуации и решения проблем, достижения целей и планируемых целевых индикаторов, в том числе причин несоответствия целевых индикаторов и конечных результатов в случае недостаточности планируемых бюджетных средств для достижения целевых индикаторов планов развития области, города республиканского значения, столицы;

описание целевых индикаторов и планируемых конечных результатов, предусмотренных паспортами бюджетных программ во взаимоувязке с целями и целевыми индикаторами планов развития области, города республиканского значения, столицы;

направления расходования бюджетных средств в разрезе бюджетных программ и бюджетных подпрограмм, краткое описание мероприятий, предусмотренных паспортами бюджетных программ;

информацию о начатых (продолжающихся) бюджетных инвестиционных проектах, включенных в проект бюджета на плановый период в соответствии с инвестиционным планом области, города республиканского значения, столицы, разрабатываемым в соответствии с пунктом 8 статьи 148 настоящего Кодекса в рамках плана развития области, города республиканского значения, столицы, в том числе реализуемых за счет целевых трансфертов на развитие и бюджетных кредитов из вышестоящего бюджета, с указанием сумм расходов, выделенных и использованных в предыдущие финансовые годы.

3. Областной бюджет, бюджеты города республиканского значения, столицы утверждаются соответствующим маслихатом в течение десяти календарных дней после подписания Президентом Республики Казахстан закона о республиканском бюджете.

Районный (города областного значения) бюджет утверждается районным (города областного значения) маслихатом в течение десяти календарных дней после подписания решения областного маслихата об утверждении областного бюджета.

Бюджеты городов районного значения, сел, поселков, сельских округов утверждаются районным (города областного значения) маслихатом в течение пяти календарных дней после подписания решения районного (города областного значения) маслихата об утверждении районного (города областного значения) бюджета.

Допускается утверждение бюджетов городов районного значения, сел, поселков, сельских округов отдельными решениями районного (города областного значения) маслихата.

4. В случае, если маслихатом в срок, установленный пунктом 3 настоящей статьи, не будет принято решение о местном бюджете, местный исполнительный орган соответствующей административно-территориальной единицы или аким города районного значения, села, поселка, сельского округа издает постановление или решение о местном финансовом плане на первый квартал очередного финансового года, которое действует до утверждения маслихатом местного бюджета. Проект постановления местного исполнительного органа о местном финансовом плане на первый квартал очередного финансового года разрабатывается местным уполномоченным органом по государственному планированию.

Местный финансовый план на первый квартал очередного финансового года утверждается не позднее 25 декабря текущего года в объеме одной четвертой части прогноза местного бюджета на очередной финансовый год.

Проект решения акима города районного значения, села, поселка, сельского округа о местном финансовом плане на первый квартал очередного финансового года разрабатывается аппаратом акима соответствующей административно-территориальной единицы.

Исполнение местного финансового плана осуществляется в порядке, установленном настоящим Кодексом.

5. В случае утверждения местного финансового плана на первый квартал очередного финансового года местный бюджет на данный финансовый год должен быть утвержден не позднее 1 марта того же года.

6. Местные исполнительные органы областей, городов республиканского значения, столицы в течение десяти рабочих дней после принятия решений районными (города областного значения) маслихатами об утверждении районных (городов областного значения) бюджетов, бюджетов городов районного значения, сел, поселков, сельских округов представляют в центральный уполномоченный орган по бюджетному планированию бюджеты областей, бюджеты городов республиканского значения, столицы, сведенные на основе утвержденных местных бюджетов.

7. Решение маслихата о местном бюджете с приложениями и постановление местного исполнительного органа (решение акима города районного значения, села, поселка, сельского округа) о местном финансовом плане на первый квартал очередного финансового года с приложениями подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 92. Общие положения об утверждении проектов республиканского и местного бюджетов, проекта закона Республики Казахстан или проекта решения областного маслихата об объемах трансфертов общего характера представительными органами

1. При рассмотрении проектов бюджетов представительные органы придерживаются следующих принципов:

1) принципа обоснованности предложений;

2) принципа соблюдения сбалансированности бюджета.

Принцип обоснованности предложений означает, что любые предложения депутатов о внесении изменений или дополнений в проект бюджета должны сопровождаться письменным изложением необходимости введения данных поправок, их соответствия приоритетам социально-экономического развития с приложением соответствующих расчетов к ним и предложений по корректировке показателей планов развития области, города республиканского значения, столицы, а также показателей, предусмотренных паспортами бюджетных программ.

Принцип соблюдения сбалансированности бюджета означает, что при внесении депутатами любого изменения или дополнения в проект бюджета должны быть определены дополнительные источники поступлений либо сокращаемые расходы для сохранения размера дефицита бюджета не более установленного проектом бюджета.

2. Предложения депутатов о внесении изменений или дополнений в объемы трансфертов общего характера, имеющие положительное заключение Правительства Республики Казахстан или акима, включаются в проект закона или проект решения областного маслихата об объемах трансфертов общего характера как целевые трансферты общего характера.

3. Обсуждение проекта республиканского бюджета на пленарных заседаниях Мажилиса и Сената Парламента Республики Казахстан включает в себя доклады:

Председателя Национального Банка Республики Казахстан по денежно-кредитной политике;

уполномоченного (уполномоченных) Правительством Республики Казахстан лица (лиц) по прогнозу социально-экономического развития республики, состоянию государственных финансов, управлению государственными активами и квазигосударственным сектором и проекту закона о республиканском бюджете;

лиц, уполномоченных Палатами Парламента Республики Казахстан, с заключениями по проекту закона.

Обсуждение проекта республиканского бюджета на заседаниях рабочих групп и постоянных комитетов Палат Парламента Республики Казахстан включает в себя доклады:

руководителей центральных государственных органов о запланированных целевых индикаторах планов развития государственных органов и (или) конечных результатах, предусмотренных паспортами бюджетных программ;

руководителей субъектов квазигосударственного сектора, которым в проекте республиканского бюджета предусмотрены бюджетные средства, о запланированных целевых индикаторах планов мероприятий или планов развития;

руководителей организаций, которым в проекте республиканского бюджета предусмотрены трансферты юридическим лицам, о запланированных целевых индикаторах планов развития, планов мероприятий, а также долгосрочных стратегий развития автономных организаций образования.

4. Обсуждение проекта закона об объемах трансфертов общего характера на пленарных заседаниях Мажилиса и Сената Парламента Республики Казахстан включает в себя доклады:

уполномоченного (уполномоченных) Правительством Республики Казахстан лица (лиц) по проекту закона об объемах трансфертов общего характера, в том числе об объемах доходов и затрат местных бюджетов;

лиц, уполномоченных Палатами Парламента Республики Казахстан, с заключениями по проекту закона.

Обсуждение проекта закона об объемах трансфертов общего характера на заседаниях рабочих групп и постоянных комитетов Палат Парламента Республики Казахстан включает в себя доклады:

акима соответствующей административно-территориальной единицы или уполномоченного (уполномоченных) местным исполнительным органом лица (лиц) по объемам затрат местного бюджета;

руководителей центральных государственных органов – администраторов республиканских бюджетных программ о прогнозных объемах текущих затрат, в том числе капитальных, и прогнозных объемах затрат на развитие в объемах целевых трансфертов общего характера.

5. Обсуждение на сессии соответствующего маслихата проекта местного бюджета включает в себя доклады:

акима соответствующей административно-территориальной единицы или уполномоченного (уполномоченных) местным исполнительным органом лица (лиц) по прогнозу социально-экономического развития области, города республиканского значения, столицы по проекту местного бюджета;

лиц, уполномоченных маслихатом, с заключением по проекту местного бюджета.

6. Обсуждение на сессии областного маслихата проекта решения областного маслихата об объемах трансфертов общего характера включает в себя доклады:

акима соответствующей административно-территориальной единицы или уполномоченного (уполномоченных) местным исполнительным органом лица (лиц) по объемам трансфертов общего характера;

лиц, уполномоченных маслихатом, с заключением по проекту решения областного маслихата об объемах трансфертов общего характера.

7. Обсуждение на сессии соответствующего маслихата проектов бюджетов городов районного значения, сел, поселков, сельских округов включает в себя доклады:

акима района (города областного значения) или уполномоченного (уполномоченных) местным исполнительным органом лица (лиц) по прогнозу социально-экономического развития области, проектам бюджетов городов районного значения, сел, поселков, сельских округов;

уполномоченного (уполномоченных) маслихатом лица (лиц) с заключением по проектам бюджетов городов районного значения, сел, поселков, сельских округов.

8. Обсуждение в постоянных комиссиях соответствующего маслихата проекта местного бюджета включает доклады руководителей администраторов местных бюджетных программ о запланированных конечных результатах местных бюджетных программ.

Статья 93. Постановления Правительства Республики Казахстан и местных исполнительных органов, решение акима города районного значения, села, поселка, сельского округа о реализации закона о республиканском бюджете и решений маслихатов о местных бюджетах

1. Постановление Правительства Республики Казахстан о реализации закона о республиканском бюджете принимается в течение семи календарных дней со дня подписания Президентом Республики Казахстан закона о республиканском бюджете.

Постановление местного исполнительного органа области, города республиканского значения, столицы, района (города областного значения) о реализации решения маслихата о местном бюджете принимается в течение семи календарных дней после утверждения маслихатом местного бюджета.

Решение акима города районного значения, села, поселка, сельского округа о реализации решения районного (города областного значения) маслихата о бюджетах городов районного значения, сел, поселков, сельских округов принимается после утверждения районным (города областного значения) маслихатом бюджетов городов районного значения, сел, поселков, сельских округов до конца текущего финансового года.

Проекты постановлений Правительства Республики Казахстан и местных исполнительных органов о реализации закона о республиканском бюджете и решения маслихата о местном бюджете разрабатываются соответственно центральным уполномоченным органом по бюджетному планированию и местным уполномоченным органом по государственному планированию.

Проект решения акима города районного значения, села, поселка, сельского округа о реализации решения районного (города областного значения) маслихата о местном бюджете разрабатывается аппаратом акима соответствующей административно-территориальной единицы.

2. Постановления Правительства Республики Казахстан и местных исполнительных органов (решение акима города районного значения, села, поселка, сельского округа) о реализации закона о республиканском бюджете и решения маслихата о местном бюджете предусматривают поручения уполномоченному органу по исполнению бюджета, аппарату акима соответствующей административно-территориальной единицы, администраторам бюджетных программ по обеспечению своевременного исполнения бюджета, местным исполнительным органам и аппарату акима соответствующей административно-территориальной единицы в части использования целевых трансфертов и кредитов из вышестоящего бюджета.

К постановлению Правительства Республики Казахстан о реализации закона о республиканском бюджете прилагаются:

1) распределение целевых текущих трансфертов и кредитов областным бюджетам, бюджетам городов республиканского значения, столицы;

2) распределение общей суммы резерва на инициативы Президента Республики Казахстан и Правительства Республики Казахстан по администраторам бюджетных программ и видам резерва;

3) перечень республиканских бюджетных инвестиций, включая бюджетные инвестиции в разрезе объектов, а также целевые трансферты на развитие и бюджетные кредиты в разрезе областей, городов республиканского значения, столицы на плановый период;

4) перечень проектов государственно-частного партнерства, планируемых к реализации, требующих финансирования государственных обязательств по проектам государственно-частного партнерства из республиканского бюджета;

5) перечень государственных заданий на плановый период с указанием администраторов республиканских бюджетных программ и юридических лиц, которым в законе о республиканском бюджете предусмотрены бюджетные средства на выполнение государственных заданий;

6) другие данные или показатели, необходимые для реализации закона о республиканском бюджете, определение которых возложено на Правительство Республики Казахстан.

К постановлению местных исполнительных органов о реализации решения маслихата о местном бюджете прилагаются:

1) распределение целевых трансфертов и кредитов бюджетам районов (городов областного значения), городов районного значения, сел, поселков, сельских округов соответственно;

2) распределение общей суммы резерва местного исполнительного органа по видам резерва;

3) перечень приоритетных местных бюджетных инвестиций, включая инвестиционные проекты в разрезе объектов, а также целевые трансферты на развитие в разрезе районов, городов областного значения, городов районного значения, сел, поселков, сельских округов на плановый период;

4) перечень проектов государственно-частного партнерства, планируемых к реализации, требующих финансирования государственных обязательств по проектам государственно-частного партнерства из местного бюджета;

5) другие данные или показатели, необходимые для реализации решения районного (города областного значения) маслихата о местном бюджете, определение которых возложено на местный исполнительный орган.

К решению акима города районного значения, села, поселка, сельского округа о реализации решения маслихата о бюджетах городов районного значения, сел, поселков, сельских округов прилагаются:

1) перечень местных бюджетных инвестиций, включая инвестиционные проекты в разрезе объектов;

2) другие данные или показатели, необходимые для реализации решения маслихата о бюджетах городов районного значения, сел, поселков, сельских округов, определение которых возложено на аппарат акима соответствующей административно-территориальной единицы.

3. К постановлению Правительства Республики Казахстан о реализации закона о республиканском бюджете, постановлению местных исполнительных органов о реализации решения маслихата о местном бюджете, решению акима города районного значения, села, поселка, сельского округа о реализации решения маслихата о бюджетах городов районного значения, сел, поселков, сельских округов при утверждении бюджета прилагается перечень бюджетных программ, по которым разрешается доиспользование бюджетных средств в следующем финансовом году согласно пункту 2 статьи 115 настоящего Кодекса.

4. В случае уточнения республиканского бюджета постановление Правительства Республики Казахстан о внесении изменений и дополнений в постановление Правительства Республики Казахстан о реализации закона о республиканском бюджете утверждается в течение десяти календарных дней со дня подписания Президентом Республики Казахстан закона о внесении изменений и дополнений в закон о республиканском бюджете.

В случае уточнения местного бюджета постановление местного исполнительного органа (решение акима города районного значения, села, поселка, сельского округа) о внесении изменений и дополнений в постановление местного исполнительного органа (решение акима города районного значения, села, поселка, сельского округа) о реализации решения маслихата о местном бюджете утверждается в двухнедельный срок после утверждения решения маслихата о внесении изменений и дополнений в решение маслихата о местном бюджете.

Глава 18. УТОЧНЕНИЕ БЮДЖЕТА

Статья 94. Общие положения об уточнении бюджета

1. Уточнение республиканского и местных бюджетов – процесс изменения утвержденных (уточненных) показателей республиканского и местных бюджетов в течение финансового года посредством внесения изменений и дополнений в закон о республиканском бюджете или решение маслихата о местном бюджете.

2. Уточнение республиканского или местного бюджета в течение текущего финансового года осуществляется на основании предложений Правительства Республики Казахстан и (или) депутатов Парламента Республики Казахстан, акимов, депутатов маслихатов и (или) членов собраний местного сообщества в соответствии с законодательными актами Республики Казахстан и настоящим Кодексом в случаях:

1) необходимости устранения ситуаций, угрожающих политической, экономической, экологической и социальной стабильности Республики Казахстан;

2) необходимости реализации поручений Президента Республики Казахстан;

3) предусмотренных пунктом 7 статьи 99, пунктом 7 статьи 116 настоящего Кодекса.

3. На основании предложений соответствующей бюджетной комиссии о внесении изменений и дополнений в закон о республиканском бюджете или решение маслихата о местном бюджете уполномоченный орган по исполнению бюджета вправе приостановить операции по бюджетным программам, по которым принято решение о сокращении бюджетных средств.

4. При разработке проекта закона об уточнении республиканского и местных бюджетов соблюдаются требования, установленные пунктами 2, 3, 5 и 7 статьи 70 настоящего Кодекса.

Статья 95. Уточнение республиканского бюджета

1. При уточнении республиканского бюджета в закон о республиканском бюджете вносятся изменения и дополнения в порядке, определенном законодательством Республики Казахстан.

2. Предложения по уточнению республиканского бюджета рассматриваются Республиканской бюджетной комиссией.

3. С учетом предложения Республиканской бюджетной комиссии об уточнении республиканского бюджета на текущий финансовый год соответствующие администраторы республиканских бюджетных программ в течение пяти рабочих дней после заседания Республиканской бюджетной комиссии представляют в центральный уполномоченный орган по бюджетному планированию бюджетные запросы.

Центральный уполномоченный орган по бюджетному планированию в течение пяти рабочих дней рассматривает бюджетные запросы, готовит по ним заключения и вносит на рассмотрение Республиканской бюджетной комиссии.

4. С учетом предложения Республиканской бюджетной комиссии центральный уполномоченный орган по бюджетному планированию в течение пяти рабочих дней составляет проект уточненного республиканского бюджета и вносит его на рассмотрение Республиканской бюджетной комиссии, затем в Высшую аудиторскую палату Республики Казахстан для проведения предварительной оценки проекта уточненного республиканского бюджета по основным направлениям его расходов в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле.

5. Центральный уполномоченный орган по бюджетному планированию на основе предложения Республиканской бюджетной комиссии по проекту уточненного республиканского бюджета составляет проект закона о внесении изменений и дополнений в закон о республиканском бюджете и представляет его на рассмотрение в Правительство Республики Казахстан.

6. К проекту закона о внесении изменений и дополнений в закон о республиканском бюджете прилагаются:

1) проект республиканского бюджета на текущий финансовый год, сформированный отдельным приложением в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

При этом поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам.

Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

Размер ненефтяного дефицита (профицита) бюджета выражается в денежном выражении;

2) объемы поступлений на текущий финансовый год, направляемых в Национальный фонд Республики Казахстан;

3) перечень республиканских и местных бюджетных программ (подпрограмм) на текущий финансовый год, не подлежащих секвестру в процессе исполнения бюджета;

4) агрегированная сводная информация о паспортах бюджетных программ администраторов бюджетных программ.

7. Правительство Республики Казахстан одновременно с проектом закона о внесении изменений и дополнений в закон о республиканском бюджете представляет в Парламент Республики Казахстан следующие документы и материалы:

1) уточненный прогноз социально-экономического развития Республики Казахстан;

2) пояснительную записку, раскрывающую решения, заложенные в проекте уточненного республиканского бюджета;

3) документы администраторов бюджетных программ, включающие:

бюджетные запросы;

пояснительную записку, содержащую:

описание вносимых в бюджетные программы изменений и дополнений, их необходимость для достижения целей и целевых индикаторов плана развития государственного органа;

описание целей, целевых индикаторов и планируемых конечных результатов, предусмотренных паспортами бюджетных программ, в которые вносятся изменения и дополнения, во взаимоувязке с целями и целевыми индикаторами плана развития;

изменения направлений расходования бюджетных средств в разрезе бюджетных программ и бюджетных подпрограмм, краткое описание изменений мероприятий, предусмотренных паспортами бюджетных программ.

Статья 96. Уточнение местного бюджета

1. Предложения по уточнению местного бюджета рассматриваются:

для областного бюджета, бюджетов города республиканского значения, столицы, районного (города областного значения) бюджета – соответствующей бюджетной комиссией;

для бюджета города районного значения, села, поселка, сельского округа – собранием местного сообщества, затем бюджетной комиссией соответствующего района (города областного значения).

2. Уточнение районного (города областного значения) бюджета по поступлениям, распределяемым согласно бюджетному законодательству Республики Казахстан между областным бюджетом и районными (городов областного значения) бюджетами, проводится по согласованию с местным уполномоченным органом области по государственному планированию.

3. В случае, когда уточнение местных бюджетов проводится в связи с уточнением вышестоящего бюджета, соответствующее решение маслихата принимается не позднее двухнедельного срока после подписания постановления Правительства Республики Казахстан или местного исполнительного органа о внесении изменений и дополнений в постановление Правительства Республики Казахстан о реализации закона о республиканском бюджете или местного исполнительного органа о реализации решения маслихата о соответствующем бюджете.

4. При уточнении местного бюджета в решение маслихата о местном бюджете вносятся изменения и дополнения в порядке, определенном законодательством Республики Казахстан.

5. С учетом предложения бюджетной комиссии области, города республиканского значения, столицы или аппарата акима административно-территориальной единицы, бюджетной комиссии района (города областного значения) об уточнении местного бюджета на текущий финансовый год администраторы местных бюджетных программ в течение пяти рабочих дней после заседания бюджетной комиссии представляют в местный уполномоченный орган по государственному планированию бюджетные запросы.

Местный уполномоченный орган по государственному планированию в течение пяти рабочих дней рассматривает бюджетные запросы, готовит по ним заключения и вносит на рассмотрение бюджетной комиссии области, города республиканского значения, столицы или аппарата акима административно-территориальной единицы, бюджетной комиссии района (города областного значения).

Примечание ИЗПИ!
Часть третья пункта 5 статьи 96 вводится в действие с 01.01.2028 в соответствии с подпунктом 3) пункта 1 статьи 172 настоящего Кодекса.

Проект уточненного областного бюджета, бюджета города республиканского значения, столицы одновременно представляется на рассмотрение ревизионной комиссии области, города республиканского значения, столицы для проведения предварительной оценки по основным направлениям его расходов в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле.

6. С учетом предложения бюджетной комиссии области, города республиканского значения, столицы или аппарата акима административно-территориальной единицы, бюджетной комиссии района (города областного значения) местный уполномоченный орган по государственному планированию составляет проект уточненного местного бюджета и вносит его на рассмотрение бюджетной комиссии области, города республиканского значения, столицы или аппарата акима административно-территориальной единицы, бюджетной комиссии района (города областного значения).

7. Местный уполномоченный орган по государственному планированию на основе предложения бюджетной комиссии области, города республиканского значения, столицы или аппарата акима административно-территориальной единицы, бюджетной комиссии района (города областного значения) по проекту уточненного местного бюджета в течение десяти рабочих дней составляет проект решения маслихата о внесении изменений и дополнений в решение маслихата о местном бюджете и представляет его на рассмотрение в местный исполнительный орган.

8. К проекту решения маслихата о внесении изменений и дополнений в решение маслихата о местном бюджете прилагаются:

1) проект местного бюджета на текущий финансовый год, сформированный отдельным приложением в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.

При этом поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам.

Раздел "Финансирование дефицита (использование профицита) бюджета" представляется общей суммой.

Размер ненефтяного дефицита (профицита) бюджета выражается в денежном выражении;

2) перечень местных бюджетных программ (подпрограмм) на текущий финансовый год, не подлежащих секвестру в процессе исполнения бюджета;

3) бюджетные программы каждого района в городе;

4) агрегированная сводная информация о паспортах бюджетных программ администраторов бюджетных программ;

5) другие данные.

9. Местный исполнительный орган одновременно с проектом решения маслихата о внесении изменений и дополнений в решение маслихата о местном бюджете представляет в маслихат следующие документы и материалы:

1) пояснительную записку, раскрывающую решения, заложенные в проекте уточненного местного бюджета;

2) документы администраторов бюджетных программ, включающие:

бюджетные запросы;

пояснительную записку, содержащую:

описание вносимых в паспорта бюджетных программ изменений и дополнений, их необходимость для достижения целей и целевых индикаторов плана развития области, города республиканского значения, столицы;

описание целей, целевых индикаторов и планируемых конечных результатов, предусмотренных паспортами бюджетных программ, в которые вносятся изменения и дополнения, во взаимоувязке с целями и целевыми индикаторами плана развития области, города республиканского значения, столицы;

изменения направлений расходования бюджетных средств в разрезе бюджетных программ и бюджетных подпрограмм, краткое описание изменений мероприятий, предусмотренных паспортами бюджетных программ.

Глава 19. СЕКВЕСТР И КОРРЕКТИРОВКА БЮДЖЕТА

Статья 97. Секвестр

1. Секвестр представляет собой специальный механизм, предусматривающий сокращение расходов бюджетных средств в определенных пределах, который вводится в случаях, когда при исполнении республиканского и местных бюджетов утвержденные поступления недопоступают в республиканский и местные бюджеты, в результате чего становится невозможным финансирование в полном объеме утвержденных бюджетных программ.

2. Секвестр на сумму менее десяти процентов от годового утвержденного (уточненного) объема расходов, за исключением расходов бюджетных программ (подпрограмм), не подлежащих секвестру, может осуществляться по решению Правительства Республики Казахстан или местного исполнительного органа (акима города районного значения, села, поселка, сельского округа), на сумму свыше десяти процентов – на основании закона о республиканском бюджете или решения маслихата о местном бюджете.

3. На основании постановления Правительства Республики Казахстан или местного исполнительного органа о проведении секвестра уполномоченный орган по бюджетному планированию в установленном настоящим Кодексом порядке осуществляет корректировку соответствующего бюджета путем изменения поступлений и расходов бюджета.

На основании решения акима города районного значения, села, поселка, сельского округа о проведении секвестра аппарат акима соответствующей административно-территориальной единицы в установленном настоящим Кодексом порядке осуществляет корректировку соответствующего бюджета путем изменения поступлений и расходов бюджета.

4. При сокращении бюджетных программ (подпрограмм) учитываются их приоритетность и социальная направленность, а также требование части второй пункта 6 статьи 70 настоящего Кодекса.

Перечень республиканских и местных бюджетных программ (подпрограмм) на очередной финансовый год, не подлежащих секвестру в процессе исполнения бюджета, утверждается законом о республиканском бюджете.

5. С принятием решения соответствующей бюджетной комиссией о секвестре уполномоченный орган по исполнению бюджета приостанавливает осуществление регистрации гражданско-правовых сделок и проведение платежей по бюджетным программам (подпрограммам), по которым намечается секвестр.

6. При проведении секвестра администраторы бюджетных программ составляют бюджетные запросы на текущий финансовый год и представляют их в центральный уполномоченный орган по бюджетному планированию или соответствующий местный уполномоченный орган по государственному планированию.

7. Регулирование отношений, возникших при секвестре, по гражданско-правовым сделкам, заключенным за счет бюджетных средств, осуществляется в соответствии с гражданским законодательством Республики Казахстан.

Статья 98. Корректировка бюджета

1. Корректировкой бюджета является процесс изменения показателей утвержденного (уточненного) бюджета на основании постановлений Правительства Республики Казахстан и местных исполнительных органов, решений акимов городов районного значения, сел, поселков, сельских округов и иных нормативных правовых актов Республики Казахстан посредством внесения изменений и дополнений в сводный план поступлений и финансирования по платежам, сводный план финансирования по обязательствам на очередной финансовый год в порядке, определяемом центральным уполномоченным органом по исполнению бюджета.

В случае, если после проведенной корректировки проводится уточнение бюджета, скорректированные показатели бюджета отражаются в уточненном бюджете, за исключением распределяемых бюджетных программ.

2. Корректировка республиканского бюджета осуществляется в случаях:

1) образования, ликвидации, реорганизации, изменения функций и лимитов штатной численности центральных государственных органов и их структурных и территориальных подразделений.

При этом корректировка бюджета заключается в слиянии, разделении, сокращении (увеличении), передаче соответствующих бюджетных программ, связанных с указанными случаями, в пределах общей суммы данных бюджетных программ, утвержденных (уточненных) законом о республиканском бюджете;

2) перераспределения средств в объеме не более пятнадцати процентов от объема расходов бюджетной программы между администраторами бюджетных программ и (или) между бюджетными программами на текущий финансовый год с обязательным рассмотрением на Республиканской бюджетной комиссии без изменения структуры бюджета.

Центральный уполномоченный орган по бюджетному планированию после проведения корректировки республиканского бюджета в случаях, предусмотренных подпунктом 2) настоящего пункта, предоставляет информацию об изменениях показателей утвержденного (уточненного) республиканского бюджета в Парламент Республики Казахстан не позднее пяти рабочих дней.

Не допускается перераспределение средств, направленных на использование займов и грантов.

Положения абзаца первого настоящего подпункта в части ограничения объема перераспределяемых средств при корректировке бюджета не распространяются на резерв на инициативы Президента Республики Казахстан и резерв Правительства Республики Казахстан;

3) распределения между различными администраторами бюджетных программ средств утвержденной распределяемой бюджетной программы;

4) предусмотренных пунктами 4 и 9 статьи 20 настоящего Кодекса;

5) предусмотренных пунктом 3 статьи 97 настоящего Кодекса;

6) предусмотренных пунктами 1, 2 и 5 статьи 115 настоящего Кодекса;

7) предусмотренных пунктами 5 и 6 статьи 116 настоящего Кодекса;

8) предусмотренных пунктом 7 статьи 119 настоящего Кодекса.

3. Корректировка местного бюджета осуществляется в случаях:

1) образования, ликвидации, реорганизации, изменения функций и лимитов штатной численности исполнительных органов, финансируемых из местного бюджета, и их структурных и территориальных подразделений. При этом корректировка бюджета заключается в слиянии, разделении, сокращении (увеличении), передаче соответствующих бюджетных программ, связанных с указанными случаями, в пределах общей суммы данных бюджетных программ, утвержденных (уточненных) решением маслихата о местном бюджете;

2) выделения дополнительных и (или) изменения объемов выделенных целевых трансфертов и бюджетных кредитов из вышестоящего бюджета;

3) выделения в течение финансового года средств из резерва на инициативы Президента Республики Казахстан, резервов Правительства Республики Казахстан, местных исполнительных органов области и района (города областного значения) нижестоящему бюджету, а также выделения в течение финансового года нижестоящему бюджету средств из распределяемой бюджетной программы, предусмотренной вышестоящим бюджетом;

4) перераспределения средств в объеме не более пятнадцати процентов от объема расходов бюджетной программы между администраторами бюджетных программ и (или) между бюджетными программами, за исключением бюджетных программ (подпрограмм), финансируемых за счет средств из вышестоящего бюджета, на текущий финансовый год с обязательным рассмотрением на местной бюджетной комиссии без изменения структуры бюджета.

Не допускается перераспределение средств, направленных на использование займов;

5) распределения между различными администраторами бюджетных программ средств утвержденной распределяемой бюджетной программы;

6) предусмотренных пунктами 4 и 9 статьи 20 настоящего Кодекса;

7) предусмотренных пунктом 3 статьи 97 настоящего Кодекса;

8) предусмотренных пунктами 1, 2 и 5 статьи 115 настоящего Кодекса;

9) предусмотренных пунктами 5 и 6 статьи 116 настоящего Кодекса;

10) предусмотренных пунктом 4 настоящей статьи;

11) погашения и обслуживания долга местного исполнительного органа.

4. Корректировка бюджета города районного значения, села, поселка, сельского округа осуществляется в случае перераспределения средств в объеме не более двадцати процентов от объема расходов бюджетной программы на текущий финансовый год по утвержденному (уточненному) бюджету, за исключением бюджетных программ (подпрограмм), финансируемых за счет целевых трансфертов из районного (города областного значения) бюджета, между бюджетными программами при неосвоении бюджетных средств и (или) неэффективном исполнении бюджетных программ в течение текущего финансового года по итогам бюджетного мониторинга без изменения структуры бюджета с обязательным согласованием с собранием местного сообщества.

Глава 20. РАЗРАБОТКА, ВВЕДЕНИЕ ИЛИ ПРЕКРАЩЕНИЕ ДЕЙСТВИЯ ЧРЕЗВЫЧАЙНОГО ГОСУДАРСТВЕННОГО БЮДЖЕТА

Статья 99. Основание для разработки, введения или прекращения действия чрезвычайного государственного бюджета

1. Основанием для разработки, введения или прекращения действия чрезвычайного государственного бюджета являются указы Президента Республики Казахстан о введении или полной или частичной отмене чрезвычайного или военного положения на территории Республики Казахстан.

2. Введение чрезвычайного положения на территории нескольких регионов Республики Казахстан одновременно может являться основанием для введения чрезвычайного государственного бюджета лишь в случае, когда последствия чрезвычайного положения могут создать реальную угрозу национальным интересам и экономической безопасности республики.

3. Чрезвычайный государственный бюджет разрабатывается центральным уполномоченным органом по бюджетному планированию и утверждается указом Президента Республики Казахстан в порядке, установленном законодательством Республики Казахстан.

4. О принятии чрезвычайного государственного бюджета незамедлительно информируется Парламент Республики Казахстан.

5. На время действия чрезвычайного государственного бюджета действие закона о республиканском бюджете и решений маслихатов о бюджетах всех уровней местного бюджета приостанавливается.

6. Чрезвычайный государственный бюджет действует в течение срока, на который введено чрезвычайное или военное положение.

7. С прекращением действия чрезвычайного государственного бюджета проводится уточнение республиканского и местных бюджетов.

Статья 100. Разработка проекта чрезвычайного государственного бюджета

1. При введении Президентом Республики Казахстан чрезвычайного или военного положения соответствующие государственные органы вносят в центральный уполномоченный орган по бюджетному планированию бюджетные запросы по финансированию мероприятий, осуществляемых в период действия чрезвычайного или военного положения.

2. Центральный уполномоченный орган по бюджетному планированию составляет перечень и объемы бюджетных программ для финансирования мероприятий чрезвычайного или военного положения и вносит их на рассмотрение Республиканской бюджетной комиссии.

3. После одобрения Республиканской бюджетной комиссией указанных в пункте 2 настоящей статьи перечней и объемов бюджетных программ центральный уполномоченный орган по бюджетному планированию составляет проект указа Президента Республики Казахстан о чрезвычайном государственном бюджете. К проекту указа Президента Республики Казахстан о чрезвычайном государственном бюджете прилагаются:

1) чрезвычайный государственный бюджет, который составляется по структуре, установленной настоящим Кодексом;

2) показатели республиканского и местных бюджетов, включенные в состав чрезвычайного государственного бюджета и скорректированные с учетом потребности на финансирование мероприятий чрезвычайного или военного положения.

4. Проект указа Президента Республики Казахстан о чрезвычайном государственном бюджете вносится Правительством Республики Казахстан на утверждение Президенту Республики Казахстан в установленном законодательством Республики Казахстан порядке, если иное не предусмотрено указом Президента Республики Казахстан о введении чрезвычайного или военного положения.

РАЗДЕЛ 5. ИСПОЛНЕНИЕ БЮДЖЕТА

Глава 21. ОБЩИЕ ПОЛОЖЕНИЯ ОБ ИСПОЛНЕНИИ БЮДЖЕТА

Статья 101. Общие положения об исполнении бюджета

1. Исполнением бюджета является выполнение комплекса мероприятий по обеспечению поступлений в бюджет, реализации бюджетных программ (подпрограмм), финансированию дефицита (использованию профицита) бюджета.

Исполнение бюджета по расходам заключается в использовании собственно администраторами бюджетных программ и их подведомственными государственными учреждениями предназначенных им бюджетных средств в соответствии с требованиями настоящего Кодекса и положениями соответствующих нормативных правовых актов в целях достижения показателей результатов.

2. Исполнение республиканского бюджета обеспечивается Правительством Республики Казахстан.

3. Исполнение местных бюджетов обеспечивается местными исполнительными органами.

Исполнение бюджета города районного значения, села, поселка, сельского округа обеспечивается аппаратом акима соответствующей административно-территориальной единицы.

4. Центральный уполномоченный орган по исполнению бюджета осуществляет руководство в сфере исполнения бюджета, разрабатывает, утверждает в пределах своей компетенции нормативные правовые акты по вопросам исполнения республиканского и местных бюджетов, осуществляет методологическое руководство в области исполнения республиканского и местных бюджетов, бухгалтерского и бюджетного учета, финансовой и бюджетной отчетности.

5. Исполнение бюджета начинается 1 января и завершается 31 декабря текущего финансового года.

Все операции текущего финансового года, связанные с зачислением поступлений в бюджет и осуществлением платежей из бюджета, завершаются 31 декабря текущего финансового года.

Поступления, зачисленные в бюджет после 31 декабря текущего финансового года, считаются поступлениями нового финансового года.

Не использованные до конца 31 декабря текущего финансового года включительно остатки плановых назначений аннулируются.

Не допускается перевод остатков бюджетных средств по бюджетным программам, образовавшихся по состоянию на 31 декабря текущего финансового года, на аккредитивные и иные внебюджетные счета.

6. Исполнение бюджета осуществляется в пределах объемов бюджетных средств на соответствующий финансовый год, утвержденных законом о республиканском бюджете или решением маслихата о местном бюджете.

При исполнении бюджета использование в текущем финансовом году бюджетных средств, предусмотренных во втором и (или) третьем финансовых годах планового периода, не допускается.

7. Организация исполнения бюджета и координация деятельности администраторов бюджетных программ по исполнению бюджета возлагаются на соответствующий уполномоченный орган по исполнению бюджета.

8. Процедуры казначейского исполнения бюджета и их кассовое обслуживание определяются центральным уполномоченным органом по исполнению бюджета, за исключением процедур исполнения бюджета специальными государственными органами, которые определяются специальными государственными органами по согласованию с центральным уполномоченным органом по исполнению бюджета, а также процедур исполнения бюджета при реализации пилотного национального проекта в области образования, которые определяются уполномоченным органом в области образования по согласованию с центральным уполномоченным органом по исполнению бюджета.

Статья 102. Особенности исполнения по деньгам от реализации государственными учреждениями товаров (работ, услуг), остающимся в их распоряжении

Примечание ИЗПИ!

Действие пункта 1 приостановлено до 01.07.2025 настоящим Кодексом и в период приостановления данный пункт действует в редакции подпункта 2) пункта 2 статьи 172.

1. Деньги от реализации государственными учреждениями товаров (работ, услуг), которым законами Республики Казахстан предоставлено право осуществлять приносящую доходы деятельность, подлежат зачислению в соответствующий бюджет, за исключением денег от реализации товаров (работ, услуг), производимых государственными учреждениями в сферах науки, образования, физической культуры и спорта, сортоиспытания, ветеринарии, лесного хозяйства, особо охраняемых природных территорий, государственными учреждениями специальных государственных и правоохранительных органов в сфере оказания медицинской помощи в рамках гарантированного объема бесплатной медицинской помощи и системе обязательного социального медицинского страхования, а также государственными учреждениями Вооруженных Сил Республики Казахстан, государственными библиотеками, государственными музеями, музеями-заповедниками и государственными архивами, в соответствии с законами Республики Казахстан.

2. Приобретение товаров (работ, услуг) за счет денег от реализации государственными учреждениями товаров (работ, услуг), остающихся в их распоряжении, осуществляется в соответствии с законодательством Республики Казахстан о государственных закупках.

3. Регистрация гражданско-правовых сделок за счет денег от реализации государственным учреждением товаров (работ, услуг), остающихся в его распоряжении, осуществляется в соответствии со статьей 109 настоящего Кодекса.

4. Порядок организации и реализации мероприятий по деньгам, получаемым государственными учреждениями от реализации товаров (работ, услуг), остающимся в их распоряжении, а также классификатор перечня товаров (работ, услуг) государственных учреждений, содержащихся за счет республиканского или местного бюджета, деньги от реализации которых остаются в их распоряжении, определяются центральным уполномоченным органом по исполнению бюджета.

5. Порядок осуществления платных видов деятельности по реализации товаров (работ, услуг) государственными учреждениями, деньги от реализации которых остаются в их распоряжении, использования денег от реализации государственными учреждениями товаров (работ, услуг), остающихся в их распоряжении, определяется центральным государственным органом соответствующей отрасли (сферы).

6. Порядок составления, утверждения, представления и исполнения плана поступлений и расходов денег от реализации товаров (работ, услуг) государственного учреждения, остающихся в его распоряжении, и сводного плана поступлений и расходов денег от реализации государственными учреждениями товаров (работ, услуг), остающихся в их распоряжении, определяется центральным уполномоченным органом по исполнению бюджета.

Статья 103. Процесс исполнения бюджета

К процедурам исполнения бюджета относятся:

1) составление государственными учреждениями индивидуальных планов финансирования по обязательствам и платежам и представление их администраторам бюджетных программ;

2) составление администраторами бюджетных программ планов финансирования по обязательствам и платежам и внесение их в государственное казначейство и (или) местный уполномоченный орган по исполнению бюджета;

3) составление центральным уполномоченным органом по исполнению бюджета сводного плана по поступлениям республиканского бюджета, государственным казначейством и (или) местным уполномоченным органом по исполнению бюджета соответственно сводного плана финансирования по обязательствам, сводного плана поступлений и финансирования по платежам по республиканскому и местному бюджетам;

4) исполнение бюджета по поступлениям путем зачисления поступлений на единый казначейский счет;

5) исполнение бюджета по расходам путем списания средств с единого казначейского счета в результате осуществления государственными учреждениями платежей и переводов в соответствии с зарегистрированными гражданско-правовыми сделками и другими обязательствами.

Глава 22. КАЗНАЧЕЙСКОЕ ИСПОЛНЕНИЕ БЮДЖЕТА

Статья 104. Общие положения о казначейском исполнении бюджета

1. Казначейским исполнением бюджета является выполнение комплекса мероприятий в соответствии с законодательством Республики Казахстан по обеспечению исполнения республиканского бюджета и кассовому обслуживанию исполнения местных бюджетов, Национального фонда Республики Казахстан, внебюджетных фондов, формируемых за счет неналоговых платежей.

2. Казначейское сопровождение – деятельность по осуществлению текущего контроля в соответствии со статьей 110 настоящего Кодекса за целевым использованием средств, выделенных на авансирование при реализации бюджетных инвестиционных проектов, связанных со строительством, при проведении платежей через контрольные счета наличности.

Казначейское сопровождение не распространяется на бюджетные инвестиции, направленные на финансирование инвестиционных затрат автономных организаций образования.

3. Казначейское исполнение бюджета обеспечивается государственным казначейством и органами государственного казначейства в порядке, определенном центральным уполномоченным органом по исполнению бюджета.

4. К процедурам казначейского исполнения бюджета относятся:

1) зачисление поступлений на единый казначейский счет;

2) формирование, утверждение и ведение сводного плана финансирования по обязательствам, сводного плана поступлений и финансирования по платежам по республиканскому бюджету, прием и ведение индивидуальных планов финансирования по обязательствам и платежам государственных учреждений, планов финансирования по обязательствам и платежам администраторов бюджетных программ по республиканскому бюджету и прием справок о внесении изменений в них;

3) прием и ведение сводного плана поступлений и финансирования по платежам, сводного плана финансирования по обязательствам местных бюджетов, индивидуальных планов финансирования по обязательствам и платежам государственных учреждений, планов финансирования по обязательствам и платежам администраторов бюджетных программ местных бюджетов и прием справок о внесении изменений в них;

4) открытие, ведение и закрытие кодов, контрольных счетов наличности и счетов;

5) регистрация гражданско-правовых сделок государственных учреждений, осуществление платежей и переводов денег в национальной и иностранной валюте, осуществление текущего контроля в порядке, установленном настоящим Кодексом;

6) управление ликвидностью;

7) осуществление финансовых процедур по снятию и учету средств государственных внешних займов, связанных грантов и средств софинансирования и привлечение гарантированного и целевого трансфертов из Национального фонда Республики Казахстан;

8) осуществление других процедур, предусмотренных законодательством Республики Казахстан.

Статья 105. Индивидуальный план финансирования по обязательствам и платежам государственного учреждения, план финансирования по обязательствам и платежам администратора бюджетных программ, сводный план поступлений и финансирования по платежам, сводный план финансирования по обязательствам

1. Индивидуальные планы финансирования по обязательствам и платежам государственных учреждений, планы финансирования по обязательствам и платежам администраторов бюджетных программ, сводный план поступлений и финансирования по платежам, сводный план финансирования по обязательствам разрабатываются в соответствии с:

законом о республиканском бюджете и решениями маслихатов о местных бюджетах на очередной финансовый год;

постановлениями Правительства Республики Казахстан и местных исполнительных органов, решением акима города районного значения, села, поселка, сельского округа о реализации республиканского и местных бюджетов на очередной финансовый год;

планами развития государственных органов;

планами развития области, города республиканского значения, столицы;

планами развития и (или) планами мероприятий субъектов квазигосударственного сектора;

бюджетными программами администраторов бюджетных программ.

2. Индивидуальные планы финансирования по обязательствам и платежам государственных учреждений разрабатываются государственными учреждениями по функциональной и экономической классификациям расходов бюджета и передаются администраторам бюджетных программ для их утверждения и разработки планов финансирования по обязательствам и платежам администраторов бюджетных программ.

3. Итоговые суммы расходов по индивидуальным планам финансирования по обязательствам и платежам должны соответствовать сводным планам финансирования по обязательствам и платежам.

4. Планы финансирования по обязательствам и платежам администраторов бюджетных программ разрабатываются администраторами бюджетных программ по функциональной и экономической классификациям расходов и передаются на уровне бюджетных программ в государственное казначейство или местный уполномоченный орган по исполнению бюджета, за исключением администраторов бюджетных программ, финансируемых из бюджетов городов районного значения, сел, поселков, сельских округов, которые передают их в аппараты акимов соответствующих административно-территориальных единиц.

5. Составление, утверждение и ведение сводного плана финансирования по обязательствам, сводного плана поступлений и финансирования по платежам по республиканскому и местному бюджетам осуществляются соответственно государственным казначейством и местным уполномоченным органом по исполнению бюджета, за исключением бюджетов городов районного значения, сел, поселков, сельских округов, по которым вышеперечисленные процедуры осуществляются аппаратами акимов соответствующих административно-территориальных единиц.

6. Сводный план поступлений в бюджет составляется по категориям, классам, подклассам, спецификам классификации поступлений бюджета исходя из сроков поступлений платежей в бюджет в соответствии с законами Республики Казахстан, динамики поступлений платежей в бюджет за предыдущие годы, результатов анализа динамики доходности государственных ценных бумаг и уровня спроса и предложений на рынке ценных бумаг, условий кредитных договоров, договоров займов, соглашений о связанных грантах.

Сводные планы финансирования по обязательствам и платежам составляются по функциональным группам, администраторам бюджетных программ и бюджетным программам функциональной классификации расходов бюджета на основании планов финансирования по обязательствам и платежам администраторов бюджетных программ.

Сводный план поступлений и финансирования по платежам должен быть сбалансирован, что означает недопущение превышения расходов над поступлениями по месяцам с нарастающим итогом с начала года.

7. Администраторы бюджетных программ самостоятельно вносят изменения в планы финансирования по обязательствам и платежам, касающиеся специфик экономической классификации расходов бюджета и не изменяющие годовые и помесячные объемы расходов по бюджетной программе.

Необходимые администраторам бюджетных программ изменения помесячных объемов расходов по бюджетной программе осуществляются через государственное казначейство или местный уполномоченный орган по исполнению бюджета.

8. В ходе исполнения бюджета в бюджетную программу (подпрограмму) вносятся изменения и дополнения при перераспределении бюджетных средств в пределах одной бюджетной программы между подпрограммами, в пределах одной бюджетной подпрограммы между мероприятиями, проектами, регионами без изменения годового объема расходов по бюджетной программе с сохранением конечного результата, предусмотренного паспортом бюджетной программы, в порядке и случаях, которые определяются центральным уполномоченным органом по исполнению бюджета.

Перераспределение средств целевых трансфертов из Национального фонда Республики Казахстан в пределах одной бюджетной программы между подпрограммами, а также в пределах одной бюджетной подпрограммы между мероприятиями, проектами, регионами осуществляется с обязательным рассмотрением на Республиканской бюджетной комиссии и сохранением их целевого назначения.

9. Руководитель бюджетной программы обеспечивает достоверность, правильность оформления и своевременность представления проектов планов финансирования администратора бюджетных программ и индивидуальных планов финансирования в государственное казначейство или местный уполномоченный орган по исполнению бюджета и обоснованность перераспределения бюджетных средств, предусмотренного пунктом 6 настоящей статьи.

10. Порядок составления и ведения сводного плана финансирования по обязательствам, сводного плана поступлений и финансирования по платежам, планов финансирования по обязательствам и платежам администраторов бюджетных программ, индивидуальных планов финансирования по обязательствам и платежам государственных учреждений устанавливается центральным уполномоченным органом по исполнению бюджета.

Статья 106. Единый казначейский счет, контрольные счета наличности и счета государственных учреждений

1. Единый казначейский счет открывается в Национальном Банке Республики Казахстан в национальной валюте для централизованного осуществления переводных операций и ведения их учета.

Единый казначейский счет открывается государственному казначейству в порядке, предусмотренном банковским законодательством Республики Казахстан.

Единый казначейский счет включает остатки денег контрольных счетов наличности.

2. Для осуществления операций в иностранной валюте и ведения их учета государственному казначейству Национальным Банком Республики Казахстан открываются счета по видам иностранных валют в порядке, предусмотренном банковским законодательством Республики Казахстан.

3. В государственном казначействе открываются следующие контрольные счета наличности, предназначенные для учета операций, связанных с:

1) зачислением поступлений в республиканский и местные бюджеты и проведением платежей из республиканского и местных бюджетов;

2) зачислением поступлений от реализации государственными учреждениями товаров (работ, услуг) и проведением по ним платежей (контрольный счет наличности платных услуг);

3) зачислением поступлений, направляемых в Национальный фонд Республики Казахстан, и их переводом на счета Правительства Республики Казахстан в Национальном Банке Республики Казахстан (контрольный счет наличности Национального фонда Республики Казахстан);

4) зачислением поступлений и расходованием денег от филантропической деятельности и (или) спонсорской деятельности, и (или) меценатской деятельности, и (или) деятельности по оказанию поддержки малой родине для государственных учреждений, получаемых ими в соответствии с законодательными актами Республики Казахстан (контрольный счет наличности благотворительной помощи);

5) зачислением поступлений денег, передаваемых государственному учреждению в соответствии с законодательными актами Республики Казахстан физическими и (или) юридическими лицами на условиях их возвратности либо перечисления при наступлении определенных условий в соответствующий бюджет или третьим лицам (контрольный счет наличности временного размещения денег);

6) зачислением бюджетных средств и их использованием на проведение особых расходов (контрольный счет наличности целевого финансирования);

7) зачислением средств, предусмотренных на соответствующий финансовый год законом о республиканском бюджете либо решением маслихата о местном бюджете, на формирование или увеличение уставных капиталов субъектов квазигосударственного сектора и их использованием на реализацию инвестиционных проектов либо выполнение государственного задания (контрольный счет наличности субъекта квазигосударственного сектора), за исключением случаев увеличения уставных капиталов субъектов квазигосударственного сектора, осуществляющих инвестирование через фонды прямых инвестиций и (или) венчурные фонды, а также при формировании в минимальном размере, установленном законами Республики Казахстан, уставных капиталов субъектов квазигосударственного сектора;

8) зачислением и расходованием денег правительственных внешних займов или связанных грантов, реконвертируемых в национальную валюту со специального счета внешнего займа или связанного гранта в соответствии с международными договорами о государственных займах, ратифицированными Республикой Казахстан, или договорами о связанных грантах (контрольный счет наличности реконвертации внешнего займа или связанного гранта);

9) зачислением трансфертов фонду социального медицинского страхования на гарантированный объем бесплатной медицинской помощи и перечисленных средств фондом социального медицинского страхования и их расходованием (контрольный счет наличности фонда социального медицинского страхования);

10) зачислением средств и их использованием генеральным подрядчиком в рамках казначейского сопровождения (контрольный счет наличности государственных закупок);

11) зачислением бюджетных средств и их использованием на осуществление финансовой поддержки (контрольный счет наличности оператора финансовой поддержки);

12) зачислением поступлений, направляемых в Фонд компенсации потерпевшим, и проведением выплаты компенсации, предусмотренной законодательством Республики Казахстан о Фонде компенсации потерпевшим (контрольный счет наличности Фонда компенсации потерпевшим);

13) зачислением поступлений денег, направляемых в Специальный государственный фонд, и расходованием их в соответствии с законодательством Республики Казахстан о возврате государству незаконно приобретенных активов (контрольный счет наличности Специального государственного фонда);

14) зачислением поступлений денег Специального государственного фонда и расходованием их в соответствии с законодательством Республики Казахстан о возврате государству незаконно приобретенных активов (контрольный счет наличности центрального и (или) местного уполномоченного органа соответствующей сферы);

15) зачислением бюджетных средств и их использованием субъектом квазигосударственного сектора по реализации (внедрению) пилотного проекта на осуществление комплекса работ, услуг в рамках реализации пилотного проекта (контрольный счет наличности субъекта квазигосударственного сектора по реализации пилотного проекта);

16) зачислением бюджетных средств и их расходованием автономными организациями образования на реализацию бюджетных инвестиций, направленных на финансирование инвестиционных затрат автономных организаций образования (контрольный счет наличности автономных организаций образования);

17) зачислением и расходованием средств негосударственных займов, обеспеченных государственной гарантией в соответствии с договорами негосударственных займов, обеспеченных государственной гарантией (контрольный счет наличности негосударственных займов);

18) зачислением и расходованием заемщиками средств, предназначенных для обслуживания и погашения негосударственных займов, обеспеченных государственной гарантией Республики Казахстан, в соответствии с соглашениями о предоставлении государственной гарантии (контрольный счет наличности обслуживания в национальной валюте);

19) зачислением и расходованием средств внешнего займа местного исполнительного органа города республиканского значения с особым статусом, определенным законодательным актом Республики Казахстан, для финансирования проектов, отнесенных к "зеленым" согласно экологическому законодательству Республики Казахстан (контрольный счет наличности внешнего займа города республиканского значения с особым статусом);

20) зачислением поступлений, распределенных по установленным нормативам между бюджетами государств – членов Евразийского экономического союза, и переводом их на счета, открытые в Национальном Банке Республики Казахстан для государств – членов Евразийского экономического союза (контрольный счет наличности государств – членов Евразийского экономического союза);

21) зачислением и расходованием средств, предусмотренных на соответствующий финансовый год законом о республиканском бюджете на бюджетное кредитование бюджетного инвестиционного проекта, реализацию государственной инвестиционной политики финансовыми агентствами и обеспечение продовольственной безопасности (контрольный счет наличности бюджетных кредитов);

22) зачислением и (или) перечислением единым оператором в сфере государственных закупок в целях обеспечения сохранности денег с электронного кошелька потенциальных поставщиков и поставщиков в порядке, определенном уполномоченным органом в сфере государственных закупок (контрольный счет наличности единого оператора в сфере государственных закупок).

4. Операции по поступлениям и (или) проведенным платежам, и (или) переводам денег с контрольных счетов наличности соответствующих бюджетов, Национального фонда Республики Казахстан, внебюджетных фондов, формируемых за счет неналоговых платежей, от реализации государственными учреждениями товаров (работ, услуг) учитываются в соответствии с единой бюджетной классификацией и кодами государственных учреждений.

Операции по поступлениям и проведенным платежам по контрольным счетам наличности благотворительной помощи, временного размещения денег, целевого финансирования, реконвертации внешних займов или связанных грантов и счетам в иностранной валюте учитываются в соответствии с кодами государственных учреждений.

Перечисление денег с кода одного государственного учреждения на код другого государственного учреждения не допускается.

5. Порядок открытия, ведения и закрытия контрольных счетов наличности устанавливается центральным уполномоченным органом по исполнению бюджета.

6. Государственные учреждения могут иметь счета для осуществления платежей и проведения операций, установленные настоящим Кодексом:

1) счет в иностранной валюте, открываемый государственному учреждению по видам валют государственным казначейством, для проведения им операций в иностранной валюте;

2) специальный счет внешнего займа или связанного гранта, открываемый в иностранной валюте, оговоренной в международном договоре о государственном займе, ратифицированном Республикой Казахстан, или по связанным грантам в банке второго уровня или государственном казначействе, возобновляемый посредством авансовых выплат правительственного внешнего займа или связанного гранта;

3) счет к счету внешнего займа или связанного гранта, открываемый в банке второго уровня или государственном казначействе, для осуществления платежей в национальной (иностранной) валюте;

4) счет к контрольному счету наличности внешнего займа местного исполнительного органа города республиканского значения с особым статусом, открываемый в государственном казначействе в иностранной валюте;

5) возобновляемый счет бюджетного инвестиционного проекта, открываемый в банке второго уровня на период реализации бюджетного инвестиционного проекта, для зачисления и использования денег, возвращаемых заемщиками в счет погашения основного долга по кредиту, выданному за счет правительственных внешних займов;

6) счет в иностранной валюте, открываемый уполномоченному государственному органу, осуществляющему внешнеполитическую деятельность или финансовое обеспечение высшего представительного органа Республики Казахстан, осуществляющего законодательные функции, по видам валют в банке второго уровня, для зачисления бюджетных денег и их использования на возмещение расходов на служебные командировки в иностранные государства в порядке, установленном законодательством Республики Казахстан;

7) текущий счет в банке второго уровня для получения наличных денег по чекам банка и (или) с применением корпоративной платежной карточки.

Открытие государственными учреждениями счетов в банках второго уровня, не предусмотренных частью первой настоящего пункта, в том числе на имя третьих лиц, не допускается.

Открытие, ведение и закрытие счетов государственных учреждений в государственном казначействе осуществляются в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

Открытие, ведение и закрытие счетов государственных учреждений в банках второго уровня или организациях, осуществляющих отдельные виды банковских операций, осуществляются в порядке, установленном законодательством Республики Казахстан о платежах и платежных системах.

7. Заемщики, привлекшие гарантированный государством заем, могут иметь следующие счета:

1) счет гарантированного государством займа в иностранной валюте, открываемый в государственном казначействе по видам валют, для зачисления и расходования заемщиком денег негосударственных займов, обеспеченных государственной гарантией, в соответствии с договорами займа под государственную гарантию Республики Казахстан;

2) счет обслуживания в иностранной валюте, открываемый в государственном казначействе по видам валют, для проведения заемщиками операций по обслуживанию и погашению негосударственных займов, обеспеченных государственной гарантией Республики Казахстан, в соответствии с соглашениями о предоставлении государственной гарантии.

8. Открытие, ведение и закрытие счетов заемщиков, привлекших гарантированный государством заем, осуществляются в порядке, определенном центральным уполномоченным органом по исполнению бюджета.

Статья 107. Казначейское исполнение бюджета по поступлениям

1. Казначейское исполнение бюджета по поступлениям заключается в проведении государственным казначейством в соответствии с законодательством Республики Казахстан комплекса мероприятий по обеспечению полноты и своевременности зачисления поступлений в бюджет.

2. Исполнение бюджета по поступлениям включает:

1) зачисление поступлений на единый казначейский счет;

2) распределение поступлений между республиканским, местными бюджетами, Национальным фондом Республики Казахстан, внебюджетными фондами, формируемыми за счет неналоговых платежей, и бюджетами государств – членов Евразийского экономического союза;

3) возврат из бюджета излишне (ошибочно) уплаченных сумм поступлений либо их зачет в счет погашения задолженности.

3. Поступления в бюджет осуществляются в денежной форме и зачисляются в полном объеме на единый казначейский счет в национальной валюте в соответствии с классификацией поступлений в бюджет в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

Поступления в бюджет в иностранной валюте, за исключением поступлений на специальные счета внешних займов или связанных грантов и счета к специальным счетам внешних займов или связанных грантов, зачисленные Национальным Банком Республики Казахстан на счета государственного казначейства в иностранной валюте, должны быть реконвертированы и зачислены на единый казначейский счет.

Порядок реконвертации иностранной валюты со счетов государственного казначейства определяется центральным уполномоченным органом по исполнению бюджета по согласованию с Национальным Банком Республики Казахстан.

Порядок реконвертации и зачисления иностранной валюты государственными учреждениями, заемщиками, привлекшими гарантированный государством заем, со счетов в государственном казначействе определяется центральным уполномоченным органом по исполнению бюджета.

4. Государственное казначейство и органы государственного казначейства обеспечивают доступ уполномоченным органам по неналоговым поступлениям к сведениям о поступлениях, администрируемых ими, в разрезе плательщиков.

5. Распределение поступлений осуществляется на основании утверждаемой центральным уполномоченным органом по бюджетному планированию таблицы распределения поступлений бюджета между уровнями бюджетов, контрольными счетами наличности Национального фонда Республики Казахстан, внебюджетных фондов, формируемых за счет неналоговых платежей, и бюджетами государств – членов Евразийского экономического союза, нормативов распределения доходов между местными бюджетами, устанавливаемых решением соответствующего маслихата, а также перечня организаций нефтяного сектора.

6. Возврат из бюджета, Национального фонда Республики Казахстан, Фонда компенсации потерпевшим, Специального государственного фонда и (или) зачет излишне (ошибочно) уплаченных сумм поступлений по кодам классификации поступлений в бюджет единой бюджетной классификации осуществляются органами государственного казначейства на основании платежных поручений органов государственных доходов.

Платежное поручение на возврат из бюджета, Национального фонда Республики Казахстан, Фонда компенсации потерпевшим, Специального государственного фонда и (или) зачет излишне (ошибочно) уплаченных сумм неналоговых поступлений в бюджет, Национальный фонд Республики Казахстан, Фонд компенсации потерпевшим, Специальный государственный фонд, за исключением администрируемых органами государственных доходов поступлений от продажи основного капитала, трансфертов, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов, составляется на основании заключения уполномоченных органов, ответственных за их взимание.

Уполномоченный орган, ответственный за взимание неналоговых поступлений в бюджет, Национальный фонд Республики Казахстан, Фонд компенсации потерпевшим, Специальный государственный фонд, за исключением администрируемых органами государственных доходов поступлений от продажи основного капитала, трансфертов, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов, составляет и представляет в органы государственных доходов заключение на возврат из бюджета, Национального фонда Республики Казахстан, Фонда компенсации потерпевшим, Специального государственного фонда и (или) зачет излишне (ошибочно) уплаченных сумм.

Достоверность данных заключений и обоснованность их представления обеспечивают руководители уполномоченных органов.

Платежные поручения представляются по форме, установленной законодательством Республики Казахстан о платежах и платежных системах.

Возврат из бюджета, Национального фонда Республики Казахстан, Фонда компенсации потерпевшим, Специального государственного фонда и (или) зачет излишне (ошибочно) уплаченных сумм поступлений осуществляются в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

Статья 108. Казначейское исполнение бюджета по расходам

1. Казначейское исполнение бюджета по расходам заключается в исполнении республиканского и местных бюджетов в соответствии с нормативными правовыми актами и решениями маслихатов, включающее в себя формирование и ведение планов финансирования республиканского и местных бюджетов, регистрацию обязательств и проведение платежных документов с соблюдением требований и процедур бюджетного законодательства.

2. Ответственность должностных лиц по соблюдению требований казначейского исполнения бюджета по расходам определена статьей 41 настоящего Кодекса.

Статья 109. Обязательства государственных учреждений

1. Государственные учреждения принимают обязательства по спецификам экономической классификации расходов как с заключением гражданско-правовых сделок, так и без них.

2. Заключение государственным учреждением гражданско-правовых сделок осуществляется в соответствии с законодательством Республики Казахстан о государственных закупках, бюджетным и гражданским законодательством Республики Казахстан.

3. Гражданско-правовые сделки государственных учреждений заключаются государственными учреждениями на срок, не превышающий установленного законодательством Республики Казахстан о государственных закупках, если иное не предусмотрено законодательством Республики Казахстан.

Гражданско-правовые сделки государственных учреждений в рамках международного договора о государственных займах, ратифицированного Республикой Казахстан, или о связанном гранте заключаются государственными учреждениями:

за счет средств займа или связанного гранта – на срок, не превышающий срока доступности средств займа или связанного гранта;

за счет средств софинансирования из республиканского бюджета – на срок до конца финансового года, в котором заканчивается срок доступности средств займа.

4. Гражданско-правовые сделки государственных учреждений и автономных организаций образования в рамках реализации бюджетных инвестиций вступают в силу после их обязательной регистрации в органах государственного казначейства, за исключением гражданско-правовых сделок, не требующих регистрации.

Гражданско-правовые сделки в течение всего срока их действия подлежат регистрации в пределах сумм, утвержденных индивидуальным планом финансирования по обязательствам на соответствующий финансовый год, и безусловных базовых расходов постоянного характера бюджета второго и третьего финансовых годов планового периода, включенных в перечень, формируемый центральным уполномоченным органом по бюджетному планированию.

Регистрация гражданско-правовых сделок, связанных со строительством либо реконструкцией зданий, сооружений, дорог, капитальным ремонтом помещений, зданий, сооружений, дорог и других объектов, производится при обязательном наличии положительного заключения комплексной вневедомственной экспертизы по проектно-сметной документации, за исключением случаев, предусмотренных законодательством Республики Казахстан в области архитектурной, градостроительной и строительной деятельности, а также объектов, по которым стоимость изготовления проектной (проектно-сметной) документации включена в стоимость договора.

Регистрация договоров о государственных закупках, срок которых превышает три года, осуществляется в порядке, определяемом центральным уполномоченным органом по исполнению бюджета.

Регистрация гражданско-правовых сделок, связанных с выполнением государственного задания, осуществляется в соответствии с перечнем государственных заданий, утвержденным постановлением Правительства Республики Казахстан о реализации закона о республиканском бюджете.

Регистрация гражданско-правовой сделки между администратором бюджетных программ и автономной организацией образования, связанной с реализацией бюджетных инвестиций, направленных на финансирование инвестиционных затрат автономных организаций образования, осуществляется на основании перечня республиканских бюджетных инвестиций, утвержденного постановлением Правительства Республики Казахстан о реализации закона о республиканском бюджете.

5. Обязательство государственного учреждения по оплате гражданско-правовой сделки по приобретению товаров (работ, услуг) наступает после подписания уполномоченным лицом данного государственного учреждения документа (акта поставки товара, выполнения работ, оказания услуг), установленного законодательством Республики Казахстан и подтверждающего факт поставки товара (выполнения работы, оказания услуги).

Оплата обязательств в рамках гражданско-правовых сделок по приобретению товаров (работ, услуг) по договорам о государственных закупках осуществляется в срок, установленный законодательством Республики Казахстан о государственных закупках.

6. Для регистрации гражданско-правовых сделок государственных учреждений в иностранной валюте сумма договора приводится в иностранной валюте, регистрация производится по официальному курсу обмена валют на дату регистрации, установленному согласно законодательству Республики Казахстан.

7. Подтверждающим документом о регистрации гражданско-правовой сделки является уведомление о регистрации договора.

8. Регистрация гражданско-правовых сделок после 20 декабря текущего финансового года не допускается, за исключением случаев выделения бюджетных денег из резерва на инициативы Президента Республики Казахстан, Правительства Республики Казахстан или местного исполнительного органа, а также регистрации договоров, срок действия которых превышает текущий финансовый год, и дополнительных соглашений к ранее зарегистрированным гражданско-правовым сделкам в органе государственного казначейства.

9. Порядок осуществления регистрации гражданско-правовых сделок государственных учреждений и автономных организаций образования в рамках реализации бюджетных инвестиций определяется центральным уполномоченным органом по исполнению бюджета.

Статья 110. Осуществление платежей и переводов денег в национальной и иностранной валюте

1. Платежи государственных учреждений по обязательствам осуществляются на основании счетов к оплате.

Платежи субъектов квазигосударственного сектора, заемщиков, привлекших гарантированный государством заем, операторов финансовой поддержки, субъекта квазигосударственного сектора по реализации (внедрению) пилотного проекта, генеральных подрядчиков в рамках казначейского сопровождения, автономных организаций образования по реализации бюджетных инвестиций, единого оператора в сфере государственных закупок осуществляются на основании платежных поручений по форме, установленной законодательством Республики Казахстан о платежах и платежных системах.

2. Счет к оплате государственного учреждения и платежное поручение субъекта квазигосударственного сектора, заемщика, привлекшего гарантированный государством заем, операторов финансовой поддержки, субъекта квазигосударственного сектора по реализации (внедрению) пилотного проекта, генеральных подрядчиков в рамках казначейского сопровождения, автономных организаций образования по реализации бюджетных инвестиций, единого оператора в сфере государственных закупок представляют собой документы, являющиеся для органа государственного казначейства основанием для осуществления платежей и переводов денег в пользу получателя денег.

3. Платежи и переводы денег государственных учреждений проводятся на основании документов, подтверждающих обоснованность платежа, в пределах остатков на контрольных счетах наличности или счетах государственных учреждений, а также в пределах сумм плановых назначений согласно индивидуальному плану финансирования по платежам и неиспользованного остатка уведомления о регистрации договора.

Перечисление бюджетных субсидий администратором бюджетных программ осуществляется конечным получателям бюджетных субсидий или на контрольные счета наличности операторов финансовой поддержки для перечисления конечным получателям бюджетных субсидий на основании документов, подтверждающих обоснованность платежа, в пределах указанных сумм на текущий финансовый год, в соответствии с процедурами, определенными администраторами бюджетных программ.

Перечисление средств администратором бюджетных программ субъектам квазигосударственного сектора, операторам финансовой поддержки, субъектам квазигосударственного сектора по реализации (внедрению) пилотного проекта осуществляется на основании документов, подтверждающих обоснованность платежа в соответствии с финансово-экономическим обоснованием или технико-экономическим обоснованием (проектно-сметной документацией), а также иного вида документа, предусмотренного законодательством Республики Казахстан, в пределах указанных в них сумм на текущий финансовый год.

Перечисление средств администратором бюджетных программ операторам финансовой поддержки и субъектам квазигосударственного сектора по реализации (внедрению) пилотного проекта осуществляется на основании документов, подтверждающих обоснованность платежа.

Платежи и переводы денег субъектов квазигосударственного сектора, операторов финансовой поддержки, субъекта квазигосударственного сектора по реализации (внедрению) пилотного проекта, генеральных подрядчиков в рамках казначейского сопровождения, автономных организаций образования по реализации бюджетных инвестиций, единого оператора в сфере государственных закупок проводятся на основании документов, подтверждающих обоснованность платежа, в пределах остатков на их контрольных счетах наличности.

Платежи и переводы денег заемщиков, привлекших гарантированный государством заем, проводятся на основании документов, подтверждающих обоснованность платежа, в пределах остатков на счетах гарантированного государством займа и счетах обслуживания.

Орган государственного казначейства осуществляет текущий контроль при проведении платежей, который заключается в проверке счетов к оплате на соответствие:

индивидуальному плану финансирования по платежам;

зарегистрированным гражданско-правовым сделкам;

единой бюджетной классификации;

требованиям бюджетного законодательства Республики Казахстан по полноте и правильности заполнения формы.

При проведении платежа, за исключением суммы авансового платежа, по зарегистрированной гражданско-правовой сделке орган государственного казначейства осуществляет текущий контроль на наличие копии счета-фактуры или накладной (акта) о поставке товаров или акта выполненных работ, оказанных услуг.

По расходам, связанным со строительством либо реконструкцией зданий, сооружений, дорог, капитальным ремонтом помещений, зданий, сооружений, дорог и других объектов, по которым стоимость изготовления проектной (проектно-сметной) документации включена в стоимость договора, орган государственного казначейства осуществляет текущий контроль на наличие положительного заключения комплексной вневедомственной экспертизы проектов (технико-экономическое обоснование или проектно-сметная документация) для строительства при проведении платежа, следующего за авансовым.

Орган государственного казначейства осуществляет текущий контроль при проведении платежей субъектов квазигосударственного сектора, операторов финансовой поддержки, который заключается в проверке платежных поручений на:

1) наличие документов, подтверждающих обоснованность платежа: копии счета-фактуры или накладной (акта) о поставке товаров, или акта выполненных работ, оказанных услуг;

2) наличие свидетельства уполномоченного органа, осуществляющего регулирование и надзор за рынком ценных бумаг, либо соответствующего решения органов управления в случае перечисления денег на увеличение уставного капитала субъекта квазигосударственного сектора;

3) соответствие требованиям банковского законодательства Республики Казахстан по полноте и правильности заполнения формы.

Орган государственного казначейства осуществляет текущий контроль при проведении платежей с контрольных счетов наличности государственных закупок в рамках казначейского сопровождения, который заключается в проверке платежных поручений на:

1) наличие документов, подтверждающих обоснованность платежа: платежного сертификата и электронного счета-фактуры;

2) соответствие требованиям банковского законодательства Республики Казахстан по полноте и правильности заполнения формы.

Орган государственного казначейства осуществляет текущий контроль при проведении платежей с контрольных счетов наличности Специального государственного фонда, центрального и (или) местного уполномоченного органа соответствующей сферы, который заключается в проверке счетов к оплате на:

1) наличие документов, подтверждающих обоснованность платежа: копии счета-фактуры или накладной (акта) о поставке товаров, или акта выполненных работ, оказанных услуг;

2) соответствие требованиям банковского законодательства Республики Казахстан по полноте и правильности заполнения формы.

Орган государственного казначейства осуществляет текущий контроль при проведении платежей с контрольного счета наличности субъекта квазигосударственного сектора по реализации пилотного проекта, который заключается в проверке платежных поручений на:

1) наличие документов, подтверждающих обоснованность платежа: электронного счета-фактуры и справки о стоимости выполненных работ;

2) соответствие требованиям банковского законодательства Республики Казахстан по полноте и правильности заполнения формы.

4. Не допускается проведение платежей и переводов денег государственных учреждений без зарегистрированной гражданско-правовой сделки по спецификам экономической классификации расходов, по которым регистрация заключенных гражданско-правовых сделок является обязательной.

Перечень специфик экономической классификации расходов, в том числе видов расходов, по которым регистрация заключенных гражданско-правовых сделок является обязательной, определяется центральным уполномоченным органом по исполнению бюджета.

Способы осуществления платежей и (или) переводов денег при проведении бюджетных операций определяются законодательством Республики Казахстан о платежах и платежных системах, бюджетным законодательством Республики Казахстан или международными договорами, ратифицированными Республикой Казахстан.

Порядок осуществления платежей и переводов денег при проведении бюджетных операций определяется центральным уполномоченным органом по исполнению бюджета.

5. Платежи и переводы денег в иностранной валюте по видам валют государственными учреждениями, заемщиками, привлекшими гарантированный государством заем, осуществляются в пользу нерезидентов Республики Казахстан путем проведения операций по конвертации и переводу иностранной валюты.

Конвертация или реконвертация иностранной валюты по видам валют осуществляется по официальному курсу обмена валют, определенному в порядке, установленном законодательством Республики Казахстан на дату конвертации или реконвертации.

Сконвертированная иностранная валюта на счет государственного учреждения в иностранной валюте по видам валют или со счета субъекта квазигосударственного сектора должна быть использована по назначению в порядке и в сроки, которые определяются центральным уполномоченным органом по исполнению бюджета.

Неиспользованная либо недоиспользованная иностранная валюта должна быть реконвертирована по истечении указанного срока с последующим восстановлением суммы в национальной валюте на код бюджетной классификации расходов государственного учреждения или на счет субъекта квазигосударственного сектора, с которого была осуществлена конвертация иностранной валюты.

Порядок осуществления платежей и переводов денег в иностранной валюте при проведении бюджетных операций определяется центральным уполномоченным органом по исполнению бюджета.

Статья 111. Приостановление регистрации гражданско-правовых сделок и проведения платежей и переводов денег

1. Орган государственного казначейства приостанавливает прием документов государственных учреждений для регистрации гражданско-правовых сделок и проведения платежей и переводов денег в случаях:

1) внесения изменений в индивидуальные планы финансирования по обязательствам и платежам;

2) выставления инкассовых распоряжений, за исключением случаев, предусмотренных пунктом 2 статьи 112 настоящего Кодекса;

3) если государственным учреждением не осуществлена процедура по реконвертации остатка неиспользованной либо недоиспользованной по назначению сконвертированной иностранной валюты;

4) если местным исполнительным органом не возвращена сумма бюджетного кредита в вышестоящий бюджет, выделивший его, в срок, предусмотренный условиями кредитного договора;

5) секвестра;

6) если администратором бюджетных программ не представлена годовая финансовая отчетность в порядке и сроки, которые установлены государственным казначейством;

7) наложения ареста уполномоченных органов и (или) выставления акта судебного органа, за исключением случаев, предусмотренных пунктом 2 статьи 112 настоящего Кодекса;

8) выставления распоряжения налогового органа и органа внутреннего государственного аудита, за исключением случаев, предусмотренных пунктом 2 статьи 112 настоящего Кодекса;

9) нарушения сроков перечисления сумм бюджетных изъятий;

10) нарушения сроков перечисления целевых трансфертов в республиканский бюджет;

11) отсутствия либо недостаточности денег на контрольном счете наличности соответствующего бюджета.

2. Приостановление операций по регистрации гражданско-правовых сделок и проведению платежей государственных учреждений, субъектов квазигосударственного сектора, генерального подрядчика в рамках казначейского сопровождения осуществляется в порядке и сроки, которые определены центральным уполномоченным органом по исполнению бюджета.

Статья 112. Инкассовое распоряжение

1. Инкассовое распоряжение представляет собой документ, являющийся основанием для принудительного исполнения государственным учреждением, а также субъектом квазигосударственного сектора, для выполнения государственного задания или на увеличение (формирование) уставного капитала которого предусмотрены средства на соответствующий финансовый год в законе о республиканском бюджете либо решении маслихата о местном бюджете, исполнительного документа, а также документа, связанного с погашением образовавшейся налоговой задолженности, задолженности по обязательным пенсионным взносам, обязательным профессиональным пенсионным взносам, по отчислениям и (или) взносам на обязательное социальное медицинское страхование или социальным отчислениям, задолженности, образовавшейся в случаях, предусмотренных таможенным законодательством Республики Казахстан.

Инкассовое распоряжение является документом, подтверждающим обоснованность платежа государственного учреждения и субъекта квазигосударственного сектора.

Инкассовое распоряжение составляется на основании исполнительного документа и по другим основаниям, предусмотренным законами Республики Казахстан, за исключением инкассовых распоряжений органов государственных доходов Республики Казахстан.

Инкассовые распоряжения органов государственных доходов предъявляются без приложения документов, подтверждающих обоснованность данного взыскания.

Выставление инкассовых распоряжений может осуществляться на код государственного учреждения, контрольные счета наличности платных услуг, благотворительной помощи, а также на контрольные счета наличности субъектов квазигосударственного сектора, для выполнения государственного задания или на увеличение (формирование) уставных капиталов которых предусмотрены средства на соответствующий финансовый год в законе о республиканском бюджете либо в решении маслихата о местном бюджете.

В случае возникновения обязательств по исполнению инкассового распоряжения по инвестиционному проекту данное инкассовое распоряжение выставляется на контрольный счет наличности субъекта квазигосударственного сектора, посредством которого осуществляется финансирование данного инвестиционного проекта.

2. Не допускается выставление инкассовых распоряжений на единый казначейский счет и счета в иностранной валюте, открытые центральному уполномоченному органу по исполнению бюджета, специальные счета внешних займов или связанных грантов, счета к специальным счетам внешних займов или связанных грантов, контрольные счета наличности соответствующих бюджетов, Национального фонда Республики Казахстан, контрольные счета наличности Фонда компенсации потерпевшим, Специального государственного фонда и центрального и (или) местного уполномоченного органа соответствующей сферы, фонда социального медицинского страхования, временного размещения денег, реконвертации внешних займов или связанных грантов, субъекта квазигосударственного сектора по реализации пилотного проекта, государственных закупок, автономных организаций образования и единого оператора в сфере государственных закупок.

На деньги, находящиеся на контрольных счетах наличности государственных закупок, не допускается выставление инкассового распоряжения иначе как по судебному акту по делу, связанному с условиями договора, заключенного между государственным учреждением и генеральным подрядчиком при казначейском сопровождении.

3. Инкассовое распоряжение предъявляется по форме, установленной банковским законодательством Республики Казахстан.

4. Исполнение инкассовых распоряжений осуществляется в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

Статья 113. Управление ликвидностью

1. Управление ликвидностью – мероприятия по управлению остатками средств на едином казначейском счете, прогнозированию движения денежных средств для обеспечения своевременности проведения платежей в соответствии со сроками поступлений в бюджет и размещению временно свободных бюджетных денег в различные финансовые инструменты.

2. Управление ликвидностью осуществляется государственным казначейством и местным уполномоченным органом по исполнению бюджета.

3. Государственное казначейство или местный уполномоченный орган по исполнению бюджета предпринимает необходимые меры для обеспечения наличностью платежей в объеме, предусмотренном сводным планом поступлений и финансирования по платежам.

4. Для обеспечения своевременности и полноты проведения платежей и обязательств государственных учреждений государственное казначейство или местный уполномоченный орган по исполнению бюджета:

составляет прогноз потоков наличности, который является процессом по определению ожидаемых объемов поступлений в бюджет и исполнения расходов на планируемый период, профицита (дефицита) наличности и источников его покрытия;

проводит мониторинг движения денег на контрольном счете наличности соответствующего бюджета.

5. Профицитом наличности является превышение объема ожидаемых или фактических поступлений в республиканский и местные бюджеты и остатков бюджетных средств над объемом ожидаемых или произведенных платежей с начала текущего финансового года.

Дефицитом наличности является превышение объемов ожидаемых или проведенных платежей над объемом ожидаемых или фактических поступлений в республиканский и местные бюджеты и остатков бюджетных средств с начала текущего финансового года.

6. В случае прогноза дефицита наличности на контрольном счете наличности республиканского бюджета покрытие дефицита наличности осуществляется за счет:

заимствования в соответствии со статьей 139 настоящего Кодекса;

внесения изменения в сводный план поступлений и финансирования по платежам;

привлечения временно свободных бюджетных денег с контрольных счетов наличности местных бюджетов;

привлечения временно свободных бюджетных денег с контрольных счетов наличности субъектов квазигосударственного сектора.

Привлечение временно свободных бюджетных денег с контрольных счетов наличности местных бюджетов и со счетов субъектов квазигосударственного сектора и их возврат осуществляются путем заключения соглашения.

Правила привлечения временно свободных бюджетных денег с контрольных счетов наличности местных бюджетов и со счетов субъектов квазигосударственного сектора и их возврата, форма соглашений утверждаются центральным уполномоченным органом по исполнению бюджета.

7. В случае прогноза дефицита наличности на контрольном счете наличности местного бюджета покрытие дефицита наличности осуществляется за счет:

заимствования в виде получения бюджетных кредитов из вышестоящего бюджета в соответствии со статьей 140 настоящего Кодекса;

внесения изменения в сводный план поступлений и финансирования по платежам.

8. В случае прогноза профицита наличности на контрольном счете наличности соответствующего бюджета государственное казначейство определяет объем временно свободных бюджетных денег.

Временно свободными бюджетными деньгами являются деньги, находящиеся на едином казначейском счете, не используемые в течение определенного периода времени текущего финансового года.

Временно свободные бюджетные деньги с единого казначейского счета для получения доходов в республиканский бюджет размещаются на депозиты в Национальном Банке Республики Казахстан, у Национального оператора почты и (или) в банках второго уровня.

Государственное казначейство зачисляет в доход республиканского бюджета ежедневное вознаграждение на остаток денег, находящихся на едином казначейском счете.

Размещение бюджетных денег, в том числе полученных на возвратной основе, на банковских счетах не допускается, за исключением случаев, предусмотренных настоящей статьей.

9. Размещение временно свободных бюджетных денег с единого казначейского счета осуществляет государственное казначейство в порядке, определенном Правительством Республики Казахстан по согласованию с Национальным Банком Республики Казахстан и уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

10. Размещение временно свободных бюджетных средств на депозитах у Национального оператора почты и (или) в банках второго уровня и других финансовых инструментах субъектами квазигосударственного сектора с целью получения вознаграждений допускается по согласованию с государственным казначейством.

Временно свободными бюджетными средствами субъектов квазигосударственного сектора являются бюджетные средства, ранее выделенные из бюджета, не находящиеся на едином казначейском счете и не используемые в течение определенного периода времени текущего финансового года.

Вознаграждения, полученные от размещения временно свободных бюджетных средств субъектами квазигосударственного сектора на депозитах у Национального оператора почты и (или) в банках второго уровня и других финансовых инструментах, не являются доходами субъектов квазигосударственного сектора, не учитываются в счет выплаты дивидендов на государственные пакеты акций, доходов, на доли участия в юридических лицах, находящихся в государственной собственности, и направляются в доход республиканского бюджета.

Субъекты квазигосударственного сектора направляют информацию о временно свободных бюджетных средствах в государственное казначейство по перечню, порядку и форме, которые определяются центральным уполномоченным органом по исполнению бюджета.

Порядок согласования с государственным казначейством сроков и объемов размещения временно свободных бюджетных средств субъектами квазигосударственного сектора на депозитах у Национального оператора почты и (или) в банках второго уровня и других финансовых инструментах с целью получения вознаграждений определяется Правительством Республики Казахстан по согласованию с Национальным Банком Республики Казахстан и уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 114. Казначейский мониторинг

1. Казначейский мониторинг проводится путем проведения анализа и сбора данных с целью выявления рисков нарушений бюджетного законодательства Республики Казахстан.

2. Казначейский мониторинг осуществляется государственным казначейством и органами государственного казначейства в ходе осуществления текущего контроля в соответствии со статьей 110 настоящего Кодекса.

3. Казначейский мониторинг осуществляется на основе проведенных и возвращенных без исполнения финансовых документов государственных учреждений и субъектов квазигосударственного сектора.

4. Порядок проведения казначейского мониторинга определяется центральным уполномоченным органом по исполнению бюджета.

5. Результаты казначейского мониторинга применяются в соответствии со статьей 45 настоящего Кодекса.

Глава 23. ЗАВЕРШЕНИЕ ФИНАНСОВОГО ГОДА

Статья 115. Особенности использования и доиспользования бюджетных средств

1. Использованные не по целевому назначению целевые трансферты из Национального фонда Республики Казахстан, целевые трансферты и бюджетные кредиты из вышестоящего бюджета согласно аудиторскому заключению, принимаемому по результатам государственного аудита, подлежат обязательному возврату соответственно в Национальный фонд Республики Казахстан или соответствующий бюджет не позднее трех месяцев после подписания аудиторского заключения, принимаемого по результатам государственного аудита.

Использованные не по целевому назначению трансферты юридическим лицам согласно аудиторскому заключению, принимаемому по результатам государственного аудита или завершения осуществления контроля за целевым и эффективным использованием средств республиканского бюджета в соответствии с Конституционным законом Республики Казахстан "О международном финансовом центре "Астана", подлежат обязательному возврату в соответствующий бюджет не позднее трех месяцев после подписания аудиторского заключения, принимаемого по результатам государственного аудита или по результатам контроля за целевым и эффективным использованием средств республиканского бюджета в соответствии с Конституционным законом Республики Казахстан "О международном финансовом центре "Астана", за исключением случаев, предусмотренных законодательными актами Республики Казахстан.

2. Неиспользованные в текущем финансовом году бюджетные средства разрешается доиспользовать в следующем финансовом году в случае прогноза неисполнения бюджетных программ (подпрограмм) на основании перечня, формируемого в соответствии с настоящим пунктом.

Центральный уполномоченный орган по исполнению бюджета или местный исполнительный орган по исполнению бюджета на основании бюджетного мониторинга и предложений администраторов бюджетных программ до 1 декабря текущего финансового года составляет перечень бюджетных программ (подпрограмм) в разрезе государственных инвестиционных проектов и (или) мероприятий, по которым разрешается доиспользование бюджетных средств в следующем финансовом году, и вносит его на рассмотрение соответствующей бюджетной комиссии.

Перечень бюджетных программ (подпрограмм) в разрезе государственных инвестиционных проектов и (или) мероприятий, по которым разрешается доиспользование бюджетных средств в следующем финансовом году, включается в постановления Правительства Республики Казахстан и местных исполнительных органов, решение акима города районного значения, села, поселка, сельского округа о реализации закона о республиканском бюджете или решения маслихата о местном бюджете на плановый период в декабре текущего финансового года.

3. В случае повторного недоиспользования разрешенные к доиспользованию в соответствии с пунктом 2 настоящей статьи бюджетные средства подлежат возврату администратором бюджетной программы в соответствующий бюджет до 20 декабря года их доиспользования.

4. В случае образования в текущем финансовом году экономии при использовании целевых трансфертов на развитие из вышестоящего бюджета администраторы бюджетных программ обеспечивают возврат суммы экономии в вышестоящий бюджет.

5. Неиспользованными (недоиспользованными) в текущем финансовом году средствами субъектов квазигосударственного сектора являются оставшиеся неиспользованными на конец отчетного периода на контрольных счетах наличности субъектов квазигосударственного сектора остатки средств, полученных из бюджета.

Неиспользованные (недоиспользованные) в текущем финансовом году средства субъектов квазигосударственного сектора подлежат возврату в бюджет в порядке и сроки, которые определяются центральным уполномоченным органом по исполнению бюджета.

Средства от уплаты неустойки (штрафа, пени), зачисленные на контрольные счета наличности субъектов квазигосударственного сектора, подлежат перечислению в доход соответствующего бюджета, за исключением неустоек (штрафов, пени), зачисленных на контрольный счет наличности фонда социального медицинского страхования.

Для бюджетных инвестиций, выделяемых субъектам квазигосударственного сектора, за отчетный период принимается срок, установленный в утвержденном финансово-экономическом обосновании бюджетных инвестиций посредством участия государства в уставном капитале субъектов квазигосударственного сектора.

6. Неиспользованные (недоиспользованные) в текущем финансовом году бюджетные средства, выделенные в виде трансфертов юридическим лицам, подлежат возврату в бюджет, за исключением случаев, предусмотренных законодательными актами Республики Казахстан, в порядке и сроки, которые определяются центральным уполномоченным органом по исполнению бюджета.

7. Порядок доиспользования, возврата в соответствующий вышестоящий бюджет использованных не по целевому назначению, неиспользованных, недоиспользованных бюджетных средств определяется центральным уполномоченным органом по исполнению бюджета.

Статья 116. Остатки бюджетных средств

1. Остатками бюджетных средств на конец периода являются бюджетные средства, оставшиеся на контрольных счетах наличности соответствующих бюджетов по состоянию на конец отчетного периода.

2. Остатками бюджетных средств на начало года являются бюджетные средства, оставшиеся на контрольных счетах наличности соответствующих бюджетов по итогам исполнения бюджета за отчетный финансовый год, по состоянию на 1 января очередного финансового года.

3. Остатки бюджетных средств на конец периода на контрольных счетах наличности местных бюджетов не подлежат изъятию (перечислению) в вышестоящий бюджет, за исключением случая, предусмотренного абзацем четвертым пункта 6 статьи 113 настоящего Кодекса.

Остатки бюджетных средств на конец периода на контрольных счетах наличности местных бюджетов, образовавшиеся в ходе исполнения бюджета в результате превышения планового объема доходов над фактическим, используются на финансирование начатых (продолжающихся) проектов, в том числе связанных с корректировкой утвержденных (уточненных) параметров бюджетных инвестиций согласно статье 150 настоящего Кодекса.

Остатки бюджетных средств на конец периода, образовавшиеся в ходе исполнения бюджета в результате превышения поступлений по налоговым и неналоговым поступлениям, сумм погашения бюджетных кредитов над плановыми значениями, указанными в сводном плане поступлений, на контрольных счетах наличности местных бюджетов, используются для:

1) досрочного погашения долга местного исполнительного органа, в том числе бюджетных кредитов, выданных из вышестоящего бюджета, в объеме не менее пятидесяти процентов от данных остатков бюджетных средств;

2) финансирования направлений расходов бюджета по:

газификации населенных пунктов;

созданию, реконструкции и ремонту объектов водоснабжения, очистных, дренажных систем, канализационных, тепловых и электрических сетей;

строительству, реконструкции, ремонту и содержанию автомобильных дорог.

4. Остатки денег Фонда компенсации потерпевшим, Специального государственного фонда на начало года не подлежат изъятию (перечислению) в бюджет.

5. Остатки бюджетных средств на начало года могут использоваться посредством корректировки бюджета следующего финансового года на:

1) обслуживание и погашение основного долга по полученным займам;

2) возврат неиспользованных (недоиспользованных) в истекшем финансовом году сумм целевых трансфертов, выделенных из республиканского, областного или районного (города областного значения) бюджета, за исключением средств, разрешенных к доиспользованию;

3) возврат в Национальный фонд Республики Казахстан неиспользованных (недоиспользованных) средств, привлеченных из Национального фонда Республики Казахстан в республиканский бюджет в виде целевого трансферта;

4) финансирование неоплаченной части зарегистрированных обязательств прошедшего финансового года со сроком реализации более одного финансового года по бюджетным программам развития, текущим бюджетным программам, предусматривающим приобретение и поставку активов и других товаров, оказание услуг, выполнение работ.

В рамках подпункта 4) настоящего пункта разрешается финансирование неоплаченной части зарегистрированных обязательств прошедшего финансового года по бюджетным программам и (или) подпрограммам, финансируемым за счет целевых трансфертов из Национального фонда Республики Казахстан.

6. Остатки бюджетных средств на начало года, оставшиеся после распределения на цели, предусмотренные пунктом 5 настоящей статьи, направляются на погашение основного долга по полученным займам.

7. Остатки бюджетных средств на начало года, оставшиеся после распределения на цели, предусмотренные пунктами 5 и 6 настоящей статьи, являются свободными остатками бюджетных средств и могут быть направлены на финансирование расходов текущего финансового года посредством уточнения бюджета.

Глава 24. БЮДЖЕТНЫЙ УЧЕТ, БЮДЖЕТНАЯ ОТЧЕТНОСТЬ И БЮДЖЕТНЫЙ МОНИТОРИНГ

Статья 117. Общие положения по бюджетному учету и бюджетной отчетности

1. Бюджетный учет представляет собой упорядоченную систему сбора, регистрации и обобщения информации в денежном выражении об операциях с единого казначейского счета и счетов государственных учреждений на кассовой основе, регламентированную бюджетным законодательством Республики Казахстан.

2. Бюджетный учет ведется уполномоченными органами по исполнению бюджета, государственным казначейством и аппаратами акимов городов районного значения, сел, поселков, сельских округов.

3. Порядок ведения бюджетного учета определяется центральным уполномоченным органом по исполнению бюджета.

4. Данные бюджетного учета являются основой для составления бюджетной отчетности.

5. Бюджетная отчетность должна соответствовать следующим качественным характеристикам:

1) достоверности, означающей подлинность совершенных операций и отсутствие ошибок при их отражении в учете;

2) полноте, означающей отражение всей требуемой информации, предусмотренной бюджетным законодательством Республики Казахстан;

3) соответствию, означающему соблюдение положений настоящего Кодекса и других нормативных правовых актов по составлению отчетности.

6. Поступления в бюджет полученных товаров (работ, услуг) в бюджетной отчетности отражаются в денежном выражении.

Статья 118. Виды бюджетной отчетности

1. Бюджетная отчетность составляется государственными учреждениями, администраторами бюджетных программ, уполномоченными органами по исполнению бюджета и аппаратами акимов городов районного значения, сел, поселков, сельских округов.

2. Бюджетная отчетность включает следующие виды отчетов, составляемых:

1) государственными учреждениями:

отчет об исполнении плана финансирования;

отчет об исполнении планов поступлений и расходов денег от реализации товаров (работ, услуг);

отчет о поступлении и расходовании денег от филантропической деятельности и (или) спонсорской деятельности, и (или) меценатской деятельности, и (или) деятельности по оказанию поддержки малой родине;

2) администраторами бюджетных программ:

отчет об исполнении плана финансирования;

отчет об исполнении целевых трансфертов, выделенных из вышестоящего бюджета;

3) уполномоченным органом по исполнению бюджета, государственным казначейством и аппаратами акимов городов районного значения, сел, поселков, сельских округов:

отчет об исполнении республиканского, соответствующего местного бюджета, бюджета области, района (города областного значения), города районного значения, села, поселка, сельского округа, государственного и консолидированного бюджетов;

отчет о движении денег на контрольном счете наличности Национального фонда Республики Казахстан;

отчет об исполнении планов поступлений и расходов денег от реализации товаров (работ, услуг) по государственному, республиканскому и местным бюджетам;

отчет о поступлении и расходовании денег от филантропической деятельности и (или) спонсорской деятельности, и (или) меценатской деятельности, и (или) деятельности по оказанию поддержки малой родине по государственному, республиканскому и местным бюджетам.

3. Центральный уполномоченный орган по исполнению бюджета устанавливает в пределах своей компетенции дополнительные формы бюджетной отчетности.

4. Центральные и местные государственные органы, государственные учреждения обязаны руководствоваться нормативными правовыми актами по составлению и представлению бюджетной отчетности.

5. Порядок составления и представления бюджетной отчетности определяется центральным уполномоченным органом по исполнению бюджета.

Статья 119. Бюджетный мониторинг

1. Бюджетным мониторингом является регулярный и систематический сбор, отслеживание и анализ показателей исполнения бюджета, осуществляемые с целью выявления причин неисполнения поступлений бюджета, несвоевременного принятия обязательств, несвоевременного проведения платежей по бюджетным программам, составления прогнозов исполнения поступлений и расходов бюджета, анализа реализации бюджетных программ.

2. Бюджетный мониторинг осуществляется органами государственных доходов, уполномоченными органами по неналоговым поступлениям, уполномоченными государственными органами, ответственными за взимание и осуществляющими контроль за поступлениями от продажи основного капитала, трансфертов, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов, администраторами бюджетных программ, центральным и местными уполномоченными органами по исполнению бюджета, аппаратами акимов городов районного значения, сел, поселков, сельских округов.

3. Руководитель бюджетной программы обеспечивает проведение бюджетного мониторинга, анализ его результатов и принятие мер для обеспечения достижения конечных результатов, предусмотренных паспортами бюджетных программ.

4. Бюджетный мониторинг осуществляется на основе бюджетной отчетности уполномоченных органов по исполнению бюджета и информации, предоставляемой органами государственных доходов, уполномоченными органами по неналоговым поступлениям, уполномоченными государственными органами, ответственными за взимание и осуществляющими контроль за поступлениями от продажи основного капитала, трансфертов, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов, администраторами бюджетных программ.

5. Органы государственных доходов, уполномоченные органы по неналоговым поступлениям, уполномоченные государственные органы, ответственные за взимание и осуществляющие контроль за поступлениями от продажи основного капитала, трансфертов, сумм погашения бюджетных кредитов, от продажи финансовых активов государства, займов, представляют в центральный и местные уполномоченные органы по исполнению бюджета аналитические отчеты об исполнении поступлений бюджета, формируемые на основании данных учета государственного казначейства и органов государственного казначейства.

6. Администраторы республиканских и местных бюджетных программ представляют в центральный и местные уполномоченные органы по исполнению бюджета отчеты о результатах мониторинга реализации бюджетных программ, использования субъектами предпринимательства бюджетных средств, полученных в рамках оказания государственной поддержки.

7. Результаты бюджетного мониторинга выносятся на рассмотрение соответствующей бюджетной комиссии.

8. Центральный уполномоченный орган по бюджетному планированию по результатам бюджетного мониторинга, проведенного центральным уполномоченным органом по исполнению бюджета совместно с администраторами республиканских бюджетных программ, формирует решение Правительства Республики Казахстан о перераспределении суммы, образовавшейся по бюджетным программам развития по результатам государственных закупок, осуществляемых в соответствии с законодательством Республики Казахстан о государственных закупках, в порядке, определенном центральным уполномоченным органом по исполнению бюджета.

9. По результатам бюджетного мониторинга центральные и местные уполномоченные органы по исполнению бюджета ежеквартально и по итогам года направляют в Правительство Республики Казахстан, органы внешнего государственного аудита и финансового контроля для осуществления текущей оценки исполнения республиканского или местного бюджета в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле, местные исполнительные органы и центральный уполномоченный орган по государственному планированию аналитический отчет об исполнении республиканского и местного бюджетов, а также ежемесячно администраторам бюджетных программ информацию о непринятых обязательствах по бюджетным программам в соответствии с планом финансирования по обязательствам и несвоевременном выполнении плана финансирования по платежам.

По результатам бюджетного мониторинга центральный или местный уполномоченный орган по исполнению бюджета направляет в соответствующий местный исполнительный орган информацию об остатках бюджетных средств, сложившихся по итогам отчетного квартала в связи с превышением поступлений по налоговым и неналоговым поступлениям, сумм погашения бюджетных кредитов над плановыми значениями, указанными в сводном плане поступлений, для направления данных остатков бюджетных средств местными исполнительными органами на финансирование расходов в соответствии с пунктом 3 статьи 116 настоящего Кодекса.

10. Результаты аналитического отчета об исполнении соответствующего бюджета учитываются при разработке или уточнении соответствующего бюджета.

11. Порядок проведения бюджетного мониторинга определяется центральным уполномоченным органом по исполнению бюджета.

Статья 120. Представление отчета об исполнении бюджета

1. Отчет об исполнении республиканского и местного бюджетов отражает утвержденный, уточненный, скорректированный республиканский и местный бюджеты, принятые, неоплаченные обязательства, исполнение поступлений бюджета и (или) оплаченные обязательства по бюджетным программам соответствующего бюджета по состоянию на первое число месяца, следующего за отчетным.

2. Центральный уполномоченный орган по исполнению бюджета ежемесячно представляет отчеты об исполнении государственного, консолидированного, республиканского и местных бюджетов в Правительство Республики Казахстан, центральный уполномоченный орган по государственному планированию и уполномоченный орган по внутреннему государственному аудиту, ежеквартально – в Администрацию Президента Республики Казахстан, отчет об исполнении республиканского бюджета – в Высшую аудиторскую палату Республики Казахстан.

3. Соответствующие местные уполномоченные органы области, города республиканского значения, столицы по исполнению бюджета ежемесячно представляют отчет об исполнении областного бюджета, бюджетов города республиканского значения, столицы в акимат, ревизионную комиссию области, города республиканского значения, столицы, местные уполномоченные органы области, города республиканского значения, столицы по государственному планированию, уполномоченный орган по внутреннему государственному аудиту.

Местные уполномоченные органы области, города республиканского значения, столицы по исполнению бюджета ежемесячно и по итогам года представляют отчеты, предусмотренные статьей 118 настоящего Кодекса, в центральный уполномоченный орган по исполнению бюджета и центральный уполномоченный орган по региональной политике.

4. Местный уполномоченный орган района (города областного значения) по исполнению бюджета ежемесячно представляет отчет об исполнении бюджета района (города областного значения), а также другие отчеты, предусмотренные настоящим Кодексом, в акимат, центральный уполномоченный орган по региональной политике, ревизионную комиссию области, местный уполномоченный орган района (города областного значения) по государственному планированию, местный уполномоченный орган области по исполнению бюджета и уполномоченный орган по внутреннему государственному аудиту.

5. Аппарат акима города районного значения, села, поселка, сельского округа ежемесячно представляет отчет об исполнении бюджета города районного значения, села, поселка, сельского округа, а также другие отчеты, предусмотренные настоящим Кодексом, в центральный уполномоченный орган по региональной политике, местный уполномоченный орган района (города областного значения) по исполнению бюджета.

Глава 25. ГОДОВОЙ ОТЧЕТ ОБ ИСПОЛНЕНИИ БЮДЖЕТА

Статья 121. Общие положения о годовом отчете

1. Правительство Республики Казахстан, местный исполнительный орган составляют годовой отчет об исполнении республиканского или соответствующего местного бюджета за отчетный финансовый год.

2. Для формирования годового отчета об исполнении бюджета за отчетный финансовый год применяется бюджетная отчетность, установленная пунктом 2 статьи 118 настоящего Кодекса, и следующие виды отчетов, составляемые:

уполномоченными органами и администраторами бюджетных программ:

отчет о реализации плана развития государственного органа или области, города республиканского значения, столицы;

консолидированный отчет о реализации планов развития государственных органов;

консолидированный отчет о реализации планов развития областей, городов республиканского значения, столицы;

отчет об использовании резерва (по видам резервов);

отчет о реализации бюджетных программ;

отчет о реализации проектов, финансируемых за счет средств правительственных внешних займов, с оценкой достигнутого социально-экономического эффекта;

отчет о поступлениях и использовании Национального фонда Республики Казахстан;

отчет о принятых государственных обязательствах по проектам государственно-частного партнерства;

отчет о реализации мероприятий в рамках соглашений, меморандумов, договоров, контрактов с недропользователями, заключенных в соответствии с законодательством Республики Казахстан о недрах и недропользовании, с указанием сумм;

отчет о реализации бюджета народного участия;

отчет о реализации соглашения о совместном решении вопросов местного значения на территории агломерации;

субъектами квазигосударственного сектора и иными получателями бюджетных средств:

отчеты о долгосрочных стратегиях развития автономных организаций образования;

отчет о расходовании денег, полученных из бюджета;

отчеты о выполнении государственных заданий;

отчет об использовании трансфертов юридическим лицам;

отчеты о поступлениях и расходах внебюджетных фондов;

отчеты о реализации планов развития или планов мероприятий субъектов квазигосударственного сектора, которым выделены бюджетные средства в отчетном финансовом году.

Субъекты квазигосударственного сектора и иные получатели бюджетных средств представляют отчеты соответствующим администраторам бюджетных программ.

Администраторы бюджетных программ представляют сводные отчеты в центральный или местный уполномоченный орган по исполнению бюджета.

3. Отчет о реализации плана развития государственного органа, отчет о реализации плана развития области, города республиканского значения, столицы и отчет о реализации плана развития или плана мероприятий субъекта квазигосударственного сектора составляются в соответствии с Системой государственного планирования Республики Казахстан по форме и в порядке, которые определяются центральным уполномоченным органом по государственному планированию.

Отчет об использовании резерва (по видам резерва) формируется в соответствии со статьей 21 настоящего Кодекса.

4. Годовой отчет об исполнении республиканского бюджета включает:

1) аналитический отчет об исполнении статей закона о республиканском бюджете за отчетный финансовый год;

2) отчет об исполнении республиканского бюджета за соответствующий финансовый год, представляющий собой данные об исполнении показателей республиканского бюджета, согласно приложениям к закону о республиканском бюджете;

3) аналитический отчет об исполнении республиканского бюджета по поступлениям, по расходам, составленный на основе результатов мониторинга, оценки результатов, проводимых в соответствии со статьями 45 и 46 настоящего Кодекса, и отчетности, указанной в пункте 2 настоящей статьи.

Аналитический отчет по поступлениям республиканского бюджета формируется центральным уполномоченным органом по исполнению бюджета на основании сведений, представленных органами государственных доходов, и содержит информацию о (об):

объемах налоговой задолженности в разрезе налогов;

объемах переплаты в разрезе налогов;

возврате налога на добавленную стоимость.

Аналитический отчет по расходам республиканского бюджета содержит информацию о (об):

реализации целей и достижении целевых индикаторов плана развития государственного органа во взаимосвязи с бюджетными средствами и показателями конечных результатов, предусмотренных паспортами бюджетных программ;

реализации бюджетных программ и достижении конечных результатов, предусмотренных паспортами бюджетных программ;

реализации государственных инвестиционных проектов;

использовании средств резерва на инициативы Президента Республики Казахстан и резерва Правительства Республики Казахстан;

причинах и объемах проведенных в течение отчетного финансового года уточнений и корректировок республиканского бюджета с указанием причин изменения первоначально утвержденных показателей бюджета, первоначально запланированных конечных результатов и целевых индикаторов;

использовании бюджетных средств, выделенных в отчетном финансовом году Высшей аудиторской палате Республики Казахстан, в том числе о достижении цели и реализации принципов государственного аудита, установленных законом Республики Казахстан "О государственном аудите и финансовом контроле";

использовании бюджетных средств, выделенных в отчетном финансовом году Верховному Суду Республики Казахстан;

исполнении рекомендаций Высшей аудиторской палаты Республики Казахстан по итогам предварительной оценки проекта республиканского бюджета за отчетный финансовый год;

исполнении рекомендаций Высшей аудиторской палаты Республики Казахстан, данных к отчету Правительства Республики Казахстан об исполнении республиканского бюджета за предыдущий финансовый год;

поступлениях и расходах внебюджетных фондов.

По администраторам республиканских бюджетных программ, не разрабатывающим планы развития государственных органов, аналитическая информация отражается по бюджетным программам с указанием целевых индикаторов документов Системы государственного планирования Республики Казахстан, показателей конечных результатов и (или) результатов мероприятий;

4) аналитический отчет по поступлениям консолидированного бюджета.

Аналитический отчет по поступлениям консолидированного бюджета формируется центральным уполномоченным органом по исполнению бюджета и содержит:

анализ влияния отраслей экономики на общий объем поступлений бюджета и анализ полноты и своевременности поступления налогов и платежей в бюджет;

информацию о налоговых поступлениях по предприятиям нефтяного и ненефтяного секторов экономики в соответствии со структурой консолидированного бюджета;

информацию о налоговых поступлениях от субъектов квазигосударственного сектора согласно перечню субъектов квазигосударственного сектора, представляемому уполномоченным органом по государственному имуществу, в соответствии со структурой консолидированного бюджета;

информацию о налоговых поступлениях по субъектам предпринимательства согласно реестру субъектов предпринимательства, формируемому в соответствии с законодательством Республики Казахстан в сфере предпринимательства и представляемому уполномоченным органом по предпринимательству, в соответствии со структурой консолидированного бюджета;

5) сводные отчеты субъектов квазигосударственного сектора и иных получателей бюджетных средств;

6) годовую консолидированную финансовую отчетность об исполнении республиканского бюджета;

7) отчеты администраторов бюджетных программ о результатах мониторинга осуществления функций центральных исполнительных органов, переданных в конкурентную среду, проводимого в соответствии с пунктом 2 статьи 55 настоящего Кодекса, и принятых решениях и мерах;

8) отчеты субъектов квазигосударственного сектора об использовании средств чистого дохода, оставшихся после выплаты дивидендов (части чистого дохода) в республиканский бюджет;

9) итоги оценки результатов;

10) Национальный доклад по управлению государственными активами и квазигосударственным сектором;

11) пояснительную записку.

Пояснительная записка включает аналитическую информацию о (об):

экономической ситуации, в том числе анализ влияния отраслей экономики, создающих добавленную стоимость, на развитие экономики и анализ влияния отраслей экономики на общий объем поступлений бюджета;

реализации основных направлений налогово-бюджетной политики в стране;

текущем состоянии обязательств государственного сектора, в том числе данные об объемах погашений и обслуживании основного долга, сумм вознаграждений, комиссионных и прочих платежей в соответствии с условиями займа в разрезе каждого проекта, реализуемого за счет средств правительственных внешних займов.

5. Годовой отчет об исполнении местного бюджета включает:

1) аналитический отчет об исполнении пунктов решения маслихата о местном бюджете на соответствующий финансовый год, решения маслихата об объемах трансфертов общего характера;

2) отчет об исполнении областного бюджета, бюджета города республиканского значения, столицы, районного (города областного значения) бюджета, бюджета города районного значения, села, поселка, сельского округа за соответствующий финансовый год, представляющий собой данные об исполнении показателей местного бюджета согласно приложениям к соответствующему решению маслихата о местном бюджете и решению маслихата об объемах трансфертов общего характера;

3) аналитический отчет об исполнении местного бюджета по поступлениям, по расходам, составленный на основе результатов мониторинга, оценки результатов, проводимых в соответствии со статьями 45 и 46 настоящего Кодекса и отчетности, указанной в пункте 2 настоящей статьи.

Аналитический отчет по поступлениям местного бюджета формируется местным уполномоченным органом по исполнению бюджета на основании отчетности, предусмотренной пунктом 7 статьи 52 настоящего Кодекса, и содержит:

анализ влияния отраслей экономики на общий объем поступлений бюджета и анализ полноты собираемости налоговых и неналоговых поступлений;

информацию о налоговых поступлениях по предприятиям нефтяного и ненефтяного секторов экономики;

информацию о налоговых поступлениях от субъектов квазигосударственного сектора согласно перечню субъектов квазигосударственного сектора, представляемому уполномоченным органом по государственному имуществу, в соответствии со структурой консолидированного бюджета;

информацию о налоговых поступлениях по субъектам предпринимательства согласно реестру субъектов предпринимательства, формируемому в соответствии с законодательством Республики Казахстан в сфере предпринимательства и представленному уполномоченным органом по предпринимательству, в соответствии со структурой консолидированного бюджета;

информацию об объемах налоговой задолженности в разрезе налогов;

информацию об объемах переплаты в разрезе налогов.

Аналитический отчет о выполнении местных бюджетных программ содержит информацию о (об):

достижении целей и целевых индикаторов плана развития области, города республиканского значения, столицы во взаимосвязи с бюджетными средствами и показателями конечных результатов;

использовании средств резерва местного исполнительного органа;

реализации бюджетных программ и достижении конечных результатов, предусмотренных паспортами бюджетных программ;

реализации соглашения о совместном решении вопросов местного значения на территории агломерации;

реализации бюджета народного участия;

причинах и объемах проведенных в течение отчетного финансового года уточнений и корректировок местного бюджета с указанием причин изменения первоначально утвержденных показателей бюджета, первоначально запланированных конечных результатов и целевых индикаторов;

Примечание ИЗПИ!
Абзац 8 части третьей подпункта 3) пункта 5 статьи 121 вводится в действие с 01.01.2028 в соответствии с подпунктом 3) пункта 1 статьи 172 настоящего Кодекса.

исполнении рекомендаций ревизионной комиссии области, города республиканского значения, столицы по итогам предварительной оценки проекта областного бюджета, бюджета города республиканского значения, столицы за отчетный финансовый год;

исполнении рекомендаций ревизионной комиссии области, города республиканского значения, столицы, данных к отчету областного акимата, акимата города республиканского значения, столицы об исполнении местного бюджета за предыдущий финансовый год;

использовании специальных поступлений с указанием мероприятий, проектов и сумм расходов;

мероприятиях с указанием объема расходов согласно заключенным меморандумам между областным акиматом, акиматом города республиканского значения, столицы и недропользователями в рамках исполнения обязательств по отчислению недропользователей на социально-экономическое развитие региона и развитие его инфраструктуры согласно контрактам на недропользование, в том числе по проведенным недропользователем работам и оказанным услугам;

соблюдении норматива распределения доходов;

реализации государственных инвестиционных проектов;

4) годовую консолидированную финансовую отчетность об исполнении местного бюджета;

5) отчеты администраторов бюджетных программ о результатах мониторинга осуществления функций местных исполнительных органов, переданных в конкурентную среду, проводимого в соответствии с пунктом 2 статьи 55 настоящего Кодекса, и принятых решениях и мерах;

6) отчеты субъектов квазигосударственного сектора об использовании средств чистого дохода, оставшихся после выплаты дивидендов (части чистого дохода) в местный бюджет;

7) пояснительную записку.

Пояснительная записка содержит аналитическую информацию об экономической ситуации и реализации основных направлений налогово-бюджетной политики, принятых в прогнозе социально-экономического развития на соответствующий период.

Статья 122. Представление годового отчета об исполнении республиканского бюджета

1. Центральный уполномоченный орган по исполнению бюджета не позднее 1 апреля года, следующего за отчетным, составляет и представляет годовой отчет об исполнении республиканского бюджета за отчетный финансовый год в:

Правительство Республики Казахстан;

центральный уполномоченный орган по государственному планированию;

органы государственного аудита и финансового контроля.

2. Годовой отчет об исполнении республиканского бюджета за отчетный финансовый год представляется Правительством Республики Казахстан ежегодно не позднее 20 апреля текущего года в:

Парламент Республики Казахстан;

Высшую аудиторскую палату Республики Казахстан для осуществления последующей оценки в ходе государственного аудита исполнения закона о республиканском бюджете за отчетный финансовый год в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле.

3. Центральный уполномоченный орган по исполнению бюджета обеспечивает координацию работы администраторов бюджетных программ при рассмотрении годового отчета об исполнении республиканского бюджета за отчетный финансовый год в Парламенте Республики Казахстан.

4. Высшая аудиторская палата Республики Казахстан представляет для обсуждения и утверждения в Парламент Республики Казахстан и для информации в Правительство Республики Казахстан не позднее 15 мая текущего года отчет об исполнении республиканского бюджета за отчетный финансовый год, который по своему содержанию является заключением к соответствующему отчету Правительства Республики Казахстан.

5. Порядок составления и представления годового отчета об исполнении республиканского бюджета определяется Правительством Республики Казахстан.

Статья 123. Обсуждение и утверждение годового отчета об исполнении республиканского бюджета в Парламенте Республики Казахстан

1. Парламент Республики Казахстан обсуждает годовой отчет Правительства Республики Казахстан об исполнении республиканского бюджета за отчетный финансовый год после получения отчета Высшей аудиторской палаты Республики Казахстан в раздельном заседании Палат путем последовательного рассмотрения вначале в Мажилисе, затем в Сенате Парламента Республики Казахстан.

2. При обсуждении годового отчета об исполнении республиканского бюджета Парламент Республики Казахстан заслушивает:

доклад уполномоченных Правительством Республики Казахстан лиц об исполнении основных направлений социально-экономического развития Казахстана, состоянии государственных финансов, в том числе управлении государственными активами и квазигосударственным сектором, исполнении республиканского бюджета;

доклад Председателя Высшей аудиторской палаты Республики Казахстан об исполнении республиканского бюджета;

содоклады уполномоченных Палатами Парламента Республики Казахстан лиц с заключениями по отчету об исполнении республиканского бюджета.

При обсуждении годового отчета об исполнении республиканского бюджета Парламентом Республики Казахстан, профильными постоянными комитетами Палат Парламента Республики Казахстан заслушиваются руководители субъектов рынка, осуществляющих функции центральных исполнительных органов, переданные им в соответствии с законодательством Республики Казахстан об административных процедурах, на предмет эффективности реализации переданных функций и (или) руководители соответствующих администраторов бюджетных программ о результатах мониторинга осуществления функций центральных исполнительных органов, переданных в конкурентную среду, проводимого в соответствии с пунктом 2 статьи 55 настоящего Кодекса, и принятых решениях и мерах.

3. При обсуждении годового отчета об исполнении республиканского бюджета постоянные комитеты Палат Парламента Республики Казахстан заслушивают:

доклад уполномоченного Высшей аудиторской палатой Республики Казахстан лица об использовании бюджетных средств, выделенных в отчетном финансовом году на реализацию функций, полномочий и компетенций Высшей аудиторской палаты Республики Казахстан, в том числе о достижении цели и реализации принципов государственного аудита, установленных законом Республики Казахстан "О государственном аудите и финансовом контроле";

доклад руководителя уполномоченного государственного органа в сфере судебного администрирования об использовании бюджетных средств, выделенных в отчетном финансовом году на реализацию функций, полномочий;

доклады руководителей администраторов республиканских бюджетных программ о достижении конечных результатов, предусмотренных паспортами бюджетных программ, и акимов областей, городов республиканского значения, столицы по полученным из республиканского бюджета целевым трансфертам и бюджетным кредитам, об исполнении рекомендаций Высшей аудиторской палаты Республики Казахстан, данных по итогам экспертно-аналитической деятельности, проводимой согласно статье 47 настоящего Кодекса;

доклады руководителей субъектов квазигосударственного сектора, которым на соответствующий финансовый год в законе о республиканском бюджете предусмотрены бюджетные средства, об исполнении их планов развития или планов мероприятий;

доклады руководителей организаций об использовании в отчетном финансовом году трансфертов юридическим лицам на реализацию функций, полномочий, в том числе о достижении целевых индикаторов планов развития или планов мероприятий субъектов квазигосударственного сектора, а также о долгосрочных стратегиях развития автономных организаций образования в рамках средств, выделяемых из республиканского бюджета.

4. После обсуждения в Мажилисе и Сенате Парламента Республики Казахстан годовые отчеты Правительства Республики Казахстан и Высшей аудиторской палаты Республики Казахстан об исполнении республиканского бюджета за отчетный финансовый год утверждаются на совместном заседании Палат Парламента Республики Казахстан.

Статья 124. Представление годового отчета об исполнении областного бюджета, бюджета города республиканского значения, столицы

1. Местный уполномоченный орган области, города республиканского значения, столицы по исполнению бюджета не позднее 1 апреля года, следующего за отчетным, представляет годовой отчет об исполнении областного бюджета, бюджета города республиканского значения, столицы за отчетный финансовый год в акимат, местный уполномоченный орган области, города республиканского значения, столицы по государственному планированию и органы государственного аудита и финансового контроля.

2. Областной акимат, акимат города республиканского значения, столицы проводят обсуждение годового отчета об исполнении областного бюджета, бюджета города республиканского значения, столицы на заседании общественного совета, создаваемого в соответствии с Законом Республики Казахстан "Об общественных советах".

3. Областной акимат, акимат города республиканского значения, столицы представляют ежегодно годовой отчет об исполнении областного бюджета, бюджета города республиканского значения, столицы за отчетный финансовый год с приложениями в ревизионную комиссию области, города республиканского значения, столицы не позднее 20 апреля текущего года для осуществления последующей оценки в ходе государственного аудита исполнения решения маслихата о местном бюджете за отчетный финансовый год в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле, в областной маслихат, маслихат города республиканского значения, столицы – не позднее 1 мая текущего года.

Статья 125. Рассмотрение и утверждение годового отчета об исполнении областного бюджета, бюджета города республиканского значения, столицы

1. Маслихат рассматривает годовой отчет областного акимата, акимата города республиканского значения, столицы об исполнении областного бюджета, бюджета города республиканского значения, столицы за отчетный финансовый год в постоянных комиссиях маслихата в течение месяца после получения отчета ревизионной комиссии области, города республиканского значения, столицы об исполнении областного бюджета, бюджетов города республиканского значения, столицы.

2. При рассмотрении годового отчета маслихатом заслушиваются:

доклад акима либо лица, его замещающего, об исполнении областного бюджета, бюджета города республиканского значения, столицы и реализации основных направлений налогово-бюджетной политики региона, принятых в прогнозе социально-экономического развития на соответствующий период, об исполнении рекомендаций ревизионной комиссии, данных по итогам экспертно-аналитической деятельности органов государственного аудита и финансового контроля, проводимой согласно статье 44 настоящего Кодекса;

доклад председателя ревизионной комиссии области, города республиканского значения, столицы об исполнении областного бюджета, бюджетов города республиканского значения, столицы и использовании бюджетных средств, выделенных в отчетном финансовом году на реализацию функций, полномочий и компетенций ревизионной комиссии области, города республиканского значения, столицы, в том числе о достижении цели и реализации принципов государственного аудита, установленных Законом Республики Казахстан "О государственном аудите и финансовом контроле";

доклад акима либо лица, его замещающего, о реализации плана развития области, города республиканского значения, столицы;

доклады первых руководителей администраторов бюджетных программ о достижении целей и целевых индикаторов плана развития области, города республиканского значения, столицы, реализации бюджетных программ;

доклад уполномоченного (уполномоченных) маслихатом лица (лиц) с заключением по отчету об исполнении областного бюджета, бюджета города республиканского значения, столицы.

При обсуждении годового отчета об исполнении областного бюджета, бюджета города республиканского значения, столицы постоянными комиссиями маслихата по предложениям депутатов заслушиваются руководители субъектов рынка, осуществляющих функции местных исполнительных органов, переданные им в соответствии с законодательством Республики Казахстан об административных процедурах, на предмет эффективности реализации переданных функций и (или) руководители соответствующих администраторов бюджетных программ о результатах мониторинга осуществления функций местных исполнительных органов, переданных в конкурентную среду, проводимого в соответствии с пунктом 2 статьи 55 настоящего Кодекса, и принятых решениях и мерах.

3. После рассмотрения постоянными комиссиями маслихата годовой отчет об исполнении областного бюджета, бюджета города республиканского значения, столицы утверждается на сессии маслихата.

Статья 126. Представление годового отчета об исполнении районного (города областного значения) бюджета

1. Местный уполномоченный орган района (города областного значения) по исполнению бюджета не позднее 1 марта года, следующего за отчетным, представляет годовой отчет об исполнении районного (города областного значения) бюджета за отчетный финансовый год с приложениями в акимат, местный уполномоченный орган района (города областного значения) по государственному планированию и органы государственного аудита и финансового контроля.

2. Районный (города областного значения) акимат проводит обсуждение годового отчета об исполнении районного (города областного значения) бюджета на заседании общественного совета, создаваемого в соответствии с Законом Республики Казахстан "Об общественных советах".

3. Районный (города областного значения) акимат ежегодно представляет годовой отчет об исполнении районного (города областного значения) бюджета за отчетный финансовый год с приложениями в ревизионную комиссию области, города республиканского значения, столицы, в состав которой входит представитель соответствующего района (города областного значения), не позднее 20 марта текущего года, в районный (города областного значения) маслихат – не позднее 1 апреля текущего года.

Статья 127. Представление годового отчета об исполнении бюджетов города районного значения, села, поселка, сельского округа

1. Аппарат акима города районного значения, села, поселка, сельского округа не позднее 20 февраля года, следующего за отчетным, представляет годовой отчет об исполнении бюджета города районного значения, села, поселка, сельского округа за отчетный финансовый год с приложениями собранию местного сообщества, в местные уполномоченные органы района (города областного значения) по государственному планированию и исполнению бюджета.

2. Аппарат акима города районного значения, села, поселка, сельского округа проводит обсуждение годового отчета об исполнении бюджета города районного значения, села, поселка, сельского округа на собрании местного сообщества.

3. Аппарат акима города районного значения, села, поселка, сельского округа ежегодно после согласования с собранием местного сообщества представляет годовой отчет об исполнении бюджета города районного значения, села, поселка, сельского округа за отчетный финансовый год с приложениями в ревизионную комиссию области не позднее 10 марта текущего года, в районный (города областного значения) маслихат – не позднее 20 марта текущего года.

Статья 128. Рассмотрение и утверждение годового отчета об исполнении районного (города областного значения) бюджета, бюджетов города районного значения, села, поселка, сельского округа

1. Районный (города областного значения) маслихат рассматривает годовой отчет районного (города областного значения) акимата, акима города районного значения, села, поселка, сельского округа об исполнении районного (города областного значения) бюджета, бюджета города районного значения, села, поселка, сельского округа за отчетный финансовый год в постоянных комиссиях маслихата в течение месяца после получения отчета ревизионной комиссии области об исполнении бюджета города районного значения, села, поселка, сельского округа.

2. При рассмотрении годового отчета маслихатом заслушиваются:

доклад акима либо лица, его замещающего, об исполнении районного (города областного значения) бюджета, исполнении рекомендаций ревизионной комиссии, данных по итогам экспертно-аналитической деятельности органов государственного аудита и финансового контроля, проводимой согласно статье 44 настоящего Кодекса;

доклад председателя или уполномоченного председателем члена ревизионной комиссии области об исполнении районного (города областного значения) бюджета;

доклады первых руководителей администраторов бюджетных программ о достижении целевых индикаторов плана развития области, реализации бюджетных программ;

доклад уполномоченного (уполномоченных) маслихатом лица (лиц) с заключением по отчету об исполнении районного (города областного значения) бюджета;

доклад акима города районного значения, села, поселка, сельского округа об исполнении бюджета города районного значения, села, поселка, сельского округа.

При обсуждении годового отчета об исполнении районного (города областного значения) бюджета, бюджетов города районного значения, села, поселка, сельского округа постоянными комиссиями маслихата заслушиваются руководители субъектов рынка, осуществляющих функции местных исполнительных органов, переданные им в соответствии с законодательством Республики Казахстан об административных процедурах, на предмет эффективности реализации переданных функций и (или) руководители соответствующих администраторов бюджетных программ о результатах мониторинга осуществления функций местных исполнительных органов, переданных в конкурентную среду, проводимого в соответствии с пунктом 2 статьи 55 настоящего Кодекса, и принятых решениях и мерах.

3. После рассмотрения постоянными комиссиями маслихата годовой отчет об исполнении районного (города областного значения) бюджета, бюджетов города районного значения, села, поселка, сельского округа утверждается на сессии маслихата.

РАЗДЕЛ 6. СИСТЕМА БУХГАЛТЕРСКОГО УЧЕТА И ФИНАНСОВОЙ ОТЧЕТНОСТИ ГОСУДАРСТВЕННЫХ УЧРЕЖДЕНИЙ, ЗА ИСКЛЮЧЕНИЕМ НАЦИОНАЛЬНОГО БАНКА РЕСПУБЛИКИ КАЗАХСТАН, ЕГО ВЕДОМСТВ И УПОЛНОМОЧЕННОГО ОРГАНА ПО РЕГУЛИРОВАНИЮ, КОНТРОЛЮ И НАДЗОРУ ФИНАНСОВОГО РЫНКА И ФИНАНСОВЫХ ОРГАНИЗАЦИЙ

Глава 26. СИСТЕМА БУХГАЛТЕРСКОГО УЧЕТА И ФИНАНСОВОЙ ОТЧЕТНОСТИ

Статья 129. Цель, принципы и основные качественные характеристики бухгалтерского учета и финансовой отчетности

1. Целью бухгалтерского учета и финансовой отчетности является обеспечение заинтересованных лиц полной и достоверной информацией о финансовом положении государственных учреждений.

2. Принципами ведения бухгалтерского учета и составления финансовой отчетности являются начисление и непрерывность деятельности.

Принцип начисления обеспечивается признанием результатов операций по факту их совершения независимо от времени оплаты.

Принцип непрерывности деятельности означает, что государственное учреждение имеет намерение работать в обозримом будущем, не будет необходимости ликвидации или существенного сокращения масштабов деятельности. Если такое намерение или необходимость существует, то финансовая отчетность составляется по специальным правилам.

3. Основными качественными характеристиками финансовой отчетности являются понятность, уместность, достоверное представление, сопоставимость, своевременность и проверяемость.

Статья 130. Система бухгалтерского учета

1. Бухгалтерский учет представляет собой упорядоченную систему сбора, регистрации и обобщения информации об операциях государственных учреждений, регламентированную бюджетным законодательством Республики Казахстан и учетной политикой.

2. Учетная политика включает принципы, основы, положения, правила и практику, применяемые государственными учреждениями при составлении и представлении финансовой отчетности, которая является для всех государственных учреждений единой.

3. Операции и события в бухгалтерском учете отражаются на основании плана счетов бухгалтерского учета государственных учреждений.

На основе плана счетов бухгалтерского учета государственных учреждений и единой бюджетной классификации формируется единый план счетов.

4. Учетная политика, план счетов, порядок ведения бухгалтерского учета в государственных учреждениях, проведения инвентаризации в государственных учреждениях, формы бухгалтерской документации для государственных учреждений устанавливаются центральным уполномоченным органом по исполнению бюджета.

5. Администраторы бюджетных программ по согласованию с центральным уполномоченным органом по исполнению бюджета в необходимых случаях могут издавать указания о порядке применения общих положений по бухгалтерскому учету в государственных учреждениях своей системы с учетом специфики их деятельности и соблюдением установленного порядка ведения бухгалтерского учета в государственных учреждениях.

6. В целях достоверного ведения бухгалтерского учета и составления финансовой отчетности обязательной сертификации подлежат должностные лица, уполномоченные на ведение бухгалтерского учета и составление финансовой отчетности:

1) администраторов республиканских бюджетных программ и уполномоченных органов по исполнению республиканского бюджета, бюджета области, города республиканского значения, столицы;

Примечание ИЗПИ!
Подпункт 2) пункта 6 статьи 130 вводится в действие с 01.01.2027 в соответствии с подпунктом 2) пункта 1 статьи 172 настоящего Кодекса.

2) администраторов местных бюджетных программ и уполномоченного органа по исполнению районного (города областного значения) бюджета.

7. Порядок сертификации должностных лиц администраторов бюджетных программ и уполномоченных органов по исполнению республиканского бюджета, бюджета области, города республиканского значения, столицы, районного (города областного значения) бюджета, уполномоченных на ведение бухгалтерского учета и составление финансовой отчетности, определяется центральным уполномоченным органом по исполнению бюджета.

Статья 131. Финансовая отчетность государственных учреждений

1. Финансовая отчетность представляет собой информацию о финансовом положении и изменениях в финансовом положении государственного учреждения.

2. Финансовая отчетность государственного учреждения включает в себя:

1) бухгалтерский баланс;

2) отчет о результатах финансовой деятельности;

3) отчет об изменениях чистых активов (капитала);

4) отчет о движении денег на счетах государственного учреждения по источникам финансирования;

5) пояснительную записку.

3. Для мониторинга состояния задолженности государственных учреждений, основанной на данных бухгалтерского учета, в состав финансовой отчетности включается финансовая отчетность о состоянии задолженности, которая состоит из следующих видов отчетов:

отчет о дебиторской задолженности;

отчет о кредиторской задолженности;

отчет о кредиторской задолженности по долгосрочным обязательствам.

4. Финансовая отчетность государственного учреждения подтверждается первичными документами.

5. Государственным учреждением ведется единый бухгалтерский учет всех операций.

6. Аппараты акимов городов районного значения, сел, поселков, сельских округов составляют финансовую отчетность об исполнении бюджетов городов районного значения, сел, поселков, сельских округов, состоящую из бухгалтерского баланса за соответствующий финансовый год, отчета о результатах финансовой деятельности, отчета об изменениях чистых активов (капитала), отчета о движении денег, пояснительной записки.

7. Формы, периодичность и порядок составления и представления финансовой отчетности устанавливаются центральным уполномоченным органом по исполнению бюджета.

Статья 132. Представление финансовой отчетности

1. Государственные учреждения представляют финансовую отчетность администратору бюджетных программ.

2. Аппараты акимов городов районного значения, сел, поселков, сельских округов представляют финансовую отчетность об исполнении бюджетов городов районного значения, сел, поселков, сельских округов в местные уполномоченные органы района (города областного значения) по исполнению бюджета.

3. Администраторы республиканских бюджетных программ представляют финансовую отчетность государственному казначейству.

4. Администраторы местных бюджетных программ представляют финансовую отчетность соответствующему уполномоченному органу по исполнению бюджета.

5. Финансовая отчетность представляется в национальной валюте Республики Казахстан.

6. Центральный уполномоченный орган по исполнению бюджета вправе определять сроки представления промежуточной финансовой отчетности и устанавливать иную периодичность, но не реже одного раза в год.

7. Отчетным периодом для годовой финансовой отчетности является календарный год с 1 января по 31 декабря включительно.

Первый отчетный год для вновь созданного государственного учреждения начинается с момента его государственной регистрации по 31 декабря того же года включительно.

Глава 27. КОНСОЛИДИРОВАННАЯ ФИНАНСОВАЯ ОТЧЕТНОСТЬ

Статья 133. Общие положения о консолидированной финансовой отчетности

1. Администраторы бюджетных программ и местные уполномоченные органы по исполнению бюджета обязаны составлять годовую консолидированную финансовую отчетность в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

Примечание ИЗПИ!
Пункт 2 статьи 133 вводится в действие с 01.01.2027 в соответствии с подпунктом 2) пункта 1 статьи 172 настоящего Кодекса.

2. Администраторы бюджетных программ составляют годовую консолидированную финансовую отчетность с данными финансовой отчетности подведомственных субъектов квазигосударственного сектора в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

3. Администраторы местных бюджетных программ представляют консолидированную финансовую отчетность соответствующему уполномоченному органу по исполнению бюджета.

Администраторы республиканских бюджетных программ и местные уполномоченные органы по исполнению бюджета представляют консолидированную финансовую отчетность государственному казначейству.

4. Государственное казначейство составляет консолидированную финансовую отчетность по местным бюджетам, консолидированную финансовую отчетность государственного бюджета, которые не подлежат утверждению.

5. Консолидированная финансовая отчетность подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

Статья 134. Годовая консолидированная финансовая отчетность об исполнении республиканского и местного бюджетов

1. Государственное казначейство составляет годовую консолидированную финансовую отчетность об исполнении республиканского бюджета, состоящую из бухгалтерского баланса за соответствующий финансовый год, отчета о результатах финансовой деятельности, отчета об изменениях чистых активов (капитала), отчета о движении денег, пояснительной записки.

2. Местные уполномоченные органы по исполнению бюджета составляют годовую консолидированную финансовую отчетность об исполнении бюджета области, города республиканского значения, столицы, состоящую из консолидированной финансовой отчетности об исполнении областного бюджета, бюджета города республиканского значения, столицы, об исполнении районного (города областного значения) бюджета, и представляют в государственное казначейство.

3. Местные уполномоченные органы по исполнению бюджета области, города республиканского значения, столицы составляют годовую консолидированную финансовую отчетность об исполнении областного бюджета, бюджетов города республиканского значения, столицы, состоящую из бухгалтерского баланса за соответствующий финансовый год, отчета о результатах финансовой деятельности, отчета об изменениях чистых активов (капитала), отчета о движении денег, пояснительной записки.

4. Местные уполномоченные органы по исполнению бюджета района (города областного значения) составляют годовую консолидированную финансовую отчетность об исполнении районного (города областного значения) бюджета, состоящую из бухгалтерского баланса за соответствующий финансовый год, отчета о результатах финансовой деятельности, отчета об изменениях чистых активов (капитала), отчета о движении денег, пояснительной записки.

Консолидированная финансовая отчетность об исполнении районного (города областного значения) бюджета включает финансовую отчетность об исполнении бюджетов городов районного значения, сел, поселков, сельских округов.

5. Годовая консолидированная финансовая отчетность об исполнении республиканского и местного бюджетов подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

Примечание ИЗПИ!
Статья 135 вводится в действие с 01.01.2026 в соответствии с подпунктом 1) пункта 1 статьи 172 настоящего Кодекса.

Статья 135. Отчет по статистике государственных финансов Республики Казахстан

Отчет по статистике государственных финансов – документ, содержащий сведения о состоянии государственных финансов для применения в бюджетном процессе в целях принятия административных, управленческих решений и в аналитических целях, в том числе международных сопоставлений.

Отчет по статистике государственных финансов составляется в разрезе сектора государственного управления, государственного сектора и соответствующих подсекторов, которые определяются на основе классификаторов, разработанных в соответствии с законодательством Республики Казахстан в области государственной статистики и на основе общепринятых международных стандартов.

Отчет по статистике государственных финансов составляется центральным уполномоченным органом по исполнению бюджета на основе:

1) отчетов об исполнении консолидированного, республиканского и местных бюджетов, формируемых в соответствии со статьями 120 и 121 настоящего Кодекса;

2) годовой консолидированной финансовой отчетности об исполнении республиканского и местных бюджетов, формируемой в соответствии со статьями 133 и 134 настоящего Кодекса;

3) годового отчета о формировании и использовании Национального фонда Республики Казахстан, формируемого в соответствии со статьей 64 настоящего Кодекса;

4) отчетов об исполнении планов развития и планов мероприятий субъектов квазигосударственного сектора, а также дополнительных сведений и иной информации, указываемых в реестре государственного имущества в соответствии с законодательством Республики Казахстан о государственном имуществе и в депозитарии финансовой отчетности в соответствии с законодательством Республики Казахстан о бухгалтерском учете и финансовой отчетности.

Порядок составления отчета по статистике государственных финансов, взаимодействия уполномоченных государственных органов и предоставления информации определяется и утверждается центральным уполномоченным органом по исполнению бюджета.

Отчет по статистике государственных финансов составляется по итогам финансового года, а также подлежит публикации в соответствии со статьей 40 настоящего Кодекса.

РАЗДЕЛ 7. ЗАИМСТВОВАНИЕ И УПРАВЛЕНИЕ ДОЛГОВЫМИ ОБЯЗАТЕЛЬСТВАМИ ГОСУДАРСТВЕННОГО СЕКТОРА, ГОСУДАРСТВЕННЫЕ ИНВЕСТИЦИОННЫЕ ПРОЕКТЫ, БЮДЖЕТНОЕ КРЕДИТОВАНИЕ И ГРАНТЫ

Глава 28. ЗАИМСТВОВАНИЕ И УПРАВЛЕНИЕ ДОЛГОВЫМИ ОБЯЗАТЕЛЬСТВАМИ ГОСУДАРСТВЕННОГО СЕКТОРА

Статья 136. Общие положения об управлении долговыми обязательствами государственного сектора и заимствовании

1. Управление долговыми обязательствами государственного сектора включает комплекс мероприятий по формированию консолидированной информации для аналитических целей при управлении государственными финансами в целях ограничения роста долговой нагрузки на бюджет, недопущения дефолтов, снижения валютных рисков, а также повышения эффективности и дисциплины использования внешних и внутренних заимствований, внешних заимствований субъектов квазигосударственного сектора, эффективности управления обязательствами по проектам государственно-частного партнерства.

2. Заимствованием является процесс, включающий в себя процедуры принятия решения о необходимости привлечения заемных средств, определения порядка и условий привлечения, использования, погашения и обслуживания займа, процедуры переговоров, обеспечения и гарантий исполнения обязательств, оформления и подписания соответствующих документов по займу, ратификации договора займа (в случаях, если такая ратификация предусмотрена законодательными актами Республики Казахстан), получения, использования средств займа, включая процедуры учета, контроля и анализа исполнения обязательств сторонами.

3. По форме заимствования займы делятся на:

1) заключение договоров займа;

2) выпуск эмиссионных ценных бумаг.

Договором займа является соглашение, в силу которого заемщик получает средства займа и несет обязательства перед заимодателем по их возврату и выплате вознаграждения, и по другим выплатам, связанным с займом.

По договору займа заимодателем выступает лицо, предоставившее государственный или негосударственный заем, а заемщиком выступает лицо, получившее средства государственного или негосударственного займа.

Размещение государственных эмиссионных ценных бумаг осуществляется путем отчуждения государственных эмиссионных ценных бумаг Правительства Республики Казахстан, Национального Банка Республики Казахстан и местных исполнительных органов первым владельцам посредством заключения гражданско-правовых сделок.

Государственной эмиссионной ценной бумагой является эмиссионная ценная бумага, удостоверяющая права ее держателя в отношении займа, в котором заемщиком выступают Правительство Республики Казахстан, Национальный Банк Республики Казахстан и местные исполнительные органы, или удостоверяющая права ее держателя на получение доходов от использования активов на основании договора аренды.

4. Суммой основного долга по займу является подлежащая погашению сумма полученного и не возвращенного заимодателю займа без учета начисляемых по ней сумм вознаграждения, неустойки (штрафа, пени).

Обслуживанием займа является деятельность центрального или местного уполномоченного органа по исполнению бюджета или банка по учету использования средств займа на счетах заемщика и осуществления заемщиком платежей вознаграждения, комиссионных и прочих платежей в соответствии с условиями займа.

Погашением долга является возврат заемщиком полученной суммы займа в установленном договором займа порядке, исполнение других обязательств, вытекающих из договора займа.

Обслуживанием долга являются совокупные выплаты в определенном периоде времени вознаграждения, комиссионных, штрафов и иных платежей, вытекающих из условий заимствования.

Экономией средств по займам являются неиспользованные средства по проектам, финансируемым за счет государственного либо гарантированного государством займа, образовавшиеся в результате сложившейся курсовой разницы либо по итогам проведенных конкурсных процедур по закупу товаров, работ и услуг.

Аннулированием средств займа является отмена заемщиком полной или частичной суммы неосвоенных средств займа по проектам, финансируемым за счет государственного либо гарантированного государством займа в соответствии с условиями договора займа.

Реструктуризацией займа является изменение по соглашению сторон сроков, финансовых и иных условий исполнения ими обязательств по договору займа либо по выпущенным облигациям.

Мониторингом долга является деятельность государства в лице уполномоченных им органов по учету, анализу и контролю процесса формирования, изменения, обслуживания и погашения долга.

5. Не допускается односторонний отказ от исполнения обязательства по договору займа.

Акты государственных органов и их должностных лиц, принятые в нарушение законодательства Республики Казахстан и ухудшающие условия привлечения, использования или погашения государственных и гарантированных государством займов, не имеют юридической силы.

Споры и разногласия, возникающие в связи с договорами займа, государственными эмиссионными ценными бумагами, правительственными гарантиями, поручительствами или связанной с ними деятельностью, включая управление государственным долгом или гарантированным государством долгом, решаются по возможности посредством переговоров либо в соответствии с ранее согласованными процедурами разрешения споров, установленными в договорах займа, правилах выпуска государственных эмиссионных ценных бумаг.

Все остальные споры, не предусмотренные частью третьей настоящего пункта, включая споры иностранного заимодателя с гражданами и юридическими лицами Республики Казахстан, разрешаются судами Республики Казахстан в соответствии с законодательством Республики Казахстан, если иное не предусмотрено соглашением сторон.

6. Заимствование Правительством Республики Казахстан, местными исполнительными органами, а также аппаратами акимов городов районного значения, сел, поселков, сельских округов и Национальным Банком Республики Казахстан является государственным заимствованием.

Государственные займы по отношению к заемщику подразделяются на:

1) займы Правительства Республики Казахстан;

2) займы Национального Банка Республики Казахстан;

3) займы местных исполнительных органов и аппаратов акимов городов районного значения, сел, поселков, сельских округов.

Государственное заимствование, гарантированное государством заимствование осуществляются в соответствии с бюджетным законодательством Республики Казахстан.

Заимствование Национальным Банком Республики Казахстан осуществляется в соответствии с Законом Республики Казахстан "О Национальном Банке Республики Казахстан".

7. Заимствование резидентами Республики Казахстан, за исключением Правительства Республики Казахстан, местных исполнительных органов, а также аппаратов акимов городов районного значения, сел, поселков, сельских округов и Национального Банка Республики Казахстан, является негосударственным заимствованием.

Негосударственное заимствование осуществляется резидентами Республики Казахстан самостоятельно в любых размерах, валютах и формах с учетом ограничений, установленных законодательством Республики Казахстан.

Негосударственные займы могут привлекаться юридическими лицами под государственные гарантии.

8. По рынкам ссудного капитала займы делятся на:

1) внешние займы, в которых заимодателем выступает нерезидент Республики Казахстан;

2) внутренние займы, в которых заимодателем выступает резидент Республики Казахстан.

9. Ответственность должностных лиц по заимствованию, предусмотренная законами Республики Казахстан, определяется статьей 44 настоящего Кодекса.

Статья 137. Управление долговыми обязательствами государственного сектора

1. Управление долговыми обязательствами государственного сектора включает:

1) осуществление центральным уполномоченным органом по исполнению бюджета совместно с центральным уполномоченным органом по бюджетной политике ежегодной оценки состояния долговых обязательств государственного сектора.

Оценка состояния долговых обязательств государственного сектора осуществляется в порядке, определяемом центральным уполномоченным органом по исполнению бюджета совместно с центральным уполномоченным органом по бюджетной политике, и включает в себя:

сведения и анализ состояния долговых обязательств государственного сектора (рыночная структура, валютная структура, структура по кредиторам (заемщикам), по срокам погашения, ставкам вознаграждения);

ключевые риски по накопленному и прогнозируемому портфелю долга;

анализ способности обслуживания и погашения долга Правительства Республики Казахстан, местными исполнительными органами долга местного исполнительного органа и субъектами квазигосударственного сектора внешнего долга субъектов квазигосударственного сектора;

информацию о соблюдении лимитов, установленных в соответствии с подпунктом 3) настоящей статьи;

2) осуществление центральным уполномоченным органом по бюджетной политике совместно с центральным уполномоченным органом по исполнению бюджета и государственным казначейством прогноза на среднесрочный период государственного долга, гарантированного государством долга, гарантированного государством долга по поддержке экспорта, поручительств государства, долга субъектов квазигосударственного сектора, обязательств государства по проектам государственно-частного партнерства с определением показателей, в соответствии с которыми устанавливаются объемы погашения и обслуживания правительственного долга;

3) определение с учетом целевых ориентиров центральным уполномоченным органом по бюджетной политике лимитов, утверждаемых законом о республиканском бюджете:

правительственного долга;

долга местных исполнительных органов;

предоставления государственных гарантий;

предоставления государственных гарантий по поддержке экспорта;

государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан;

государственных обязательств по проектам государственно-частного партнерства местных исполнительных органов;

предоставления поручительств государства;

внешнего долга субъектов квазигосударственного сектора;

4) определение центральным уполномоченным органом по исполнению бюджета объемов, форм и условий заимствования Правительством Республики Казахстан, объемов погашения и обслуживания правительственного долга, утверждаемых в республиканском бюджете на соответствующий финансовый год;

5) осуществление центральным уполномоченным органом по исполнению бюджета в определенном им порядке ежеквартального мониторинга государственного и гарантированного государством заимствования и долга, обязательств государства по поддержке экспорта, обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан и местных исполнительных органов, поручительств государства;

6) осуществление центральным уполномоченным органом по исполнению бюджета ежеквартального мониторинга долга субъектов квазигосударственного сектора в порядке, определенном Правительством Республики Казахстан;

7) осуществление государственным казначейством регистрации и учета государственных займов в порядке, определенном Правительством Республики Казахстан;

8) управление рисками государственного долга, гарантированного государством долга, долга перед государством, включая их выявление, идентификацию, оценку и минимизацию с использованием центральным уполномоченным органом по исполнению бюджета методов регламентации процедур и операций, соблюдения установленных лимитов и требований, диверсификации инструментов и рынков, применения различных производных финансовых инструментов, а также своевременное реагирование и принятие необходимых мер в управлении долгом юридических лиц, чьи долговые обязательства перед третьими лицами обеспечены государственными гарантиями и поручительствами;

9) ежеквартальное официальное публикование в соответствии со статьей 40 настоящего Кодекса уполномоченным органом по исполнению бюджета в форме статистической информации сведений о текущем состоянии государственного долга, квазигосударственного долга, гарантированного государством долга, об обязательствах государства по проектам государственно-частного партнерства, о поручительствах государства, суммах денег, выплаченных в счет погашения государственного долга, выданных государственных гарантиях и государственных гарантиях по поддержке экспорта, и суммах денег, выплаченных по гарантиям государства и гарантиям государства по поддержке экспорта, обязательствам государства по проектам государственно-частного партнерства;

10) формирование центральным уполномоченным органом по исполнению бюджета данных и материалов, предусмотренных подпунктами 4), 5), 6) и 7) пункта 2 статьи 90 настоящего Кодекса, и их направление в центральный уполномоченный орган по бюджетному планированию.

2. Положения настоящей статьи не распространяются на долг Национального Банка Республики Казахстан.

Статья 138. Государственный долг

1. Государственным долгом является сумма на определенную дату полученных (освоенных) и непогашенных займов Правительства Республики Казахстан, местных исполнительных органов, а также долговых обязательств на определенную дату, отнесенных в соответствии с законодательными актами Республики Казахстан на долг Правительства Республики Казахстан или решениями маслихатов на долг местных исполнительных органов, без учета взаимных требований.

2. Государственный долг включает в себя внутренний и внешний государственный долг.

Внутренний государственный долг является составной частью государственного долга по внутренним займам и другим долговым обязательствам Правительства Республики Казахстан, местных исполнительных органов перед резидентами Республики Казахстан.

Внешний государственный долг является составной частью государственного долга по внешним займам и другим долговым обязательствам Правительства Республики Казахстан и местного исполнительного органа города республиканского значения с особым статусом, определенным законодательным актом Республики Казахстан, перед нерезидентами Республики Казахстан.

3. Правительство Республики Казахстан несет обязательства по погашению и обслуживанию правительственного долга, которые обеспечиваются средствами республиканского бюджета.

Местные исполнительные органы несут обязательства по погашению и обслуживанию своего долга, которые обеспечиваются средствами местных бюджетов.

Не допускается принятие местными исполнительными органами обязательств по займам за третьих лиц в любом виде и любой форме.

4. Правительство Республики Казахстан и местные исполнительные органы не отвечают по обязательствам друг друга.

5. Обязательства Правительства Республики Казахстан и местных исполнительных органов считаются исполненными при возврате заимодателям суммы основного долга и выплате в полном размере платежей по обслуживанию долга.

6. Рефинансирование государственного долга осуществляется путем погашения долга за счет средств нового заимствования.

7. Правительство Республики Казахстан и местные исполнительные органы осуществляют мониторинг соответственно правительственного долга и долга местных исполнительных органов посредством осуществления учета, анализа и контроля процесса формирования, изменения и обслуживания долга.

Статья 139. Правительственный долг и заимствование Правительством Республики Казахстан

1. Правительственный долг – сумма полученных и не погашенных Правительством Республики Казахстан государственных займов на определенную дату, а также отнесенных в соответствии с законодательными актами Республики Казахстан на долг Правительства Республики Казахстан долговых обязательств на определенную дату.

2. Заимствование Правительством Республики Казахстан осуществляется в целях:

1) финансирования дефицита республиканского бюджета;

2) содействия развитию внутреннего рынка долговых инструментов;

3) финансирования и софинансирования бюджетного инвестиционного проекта;

4) институционального развития отрасли (отраслей) посредством реализации институциональных проектов.

При профиците бюджета Правительство Республики Казахстан может осуществлять заимствование для рефинансирования правительственного долга.

3. Институциональный проект – совокупность мероприятий, направленных на институциональное развитие отрасли (сферы), реализуемых непосредственно администратором бюджетной программы в течение определенного периода времени, имеющих завершенный характер и финансируемых через государственное заимствование путем заключения договора займа.

Порядок планирования и реализации институциональных проектов, реализуемых за счет привлечения государственных займов, определяется центральным уполномоченным органом по исполнению бюджета по согласованию с центральным уполномоченным органом по бюджетной политике.

4. Привлечение займов от имени Правительства Республики Казахстан путем заключения договора займа, а также использование средств займа осуществляются в порядке, определенном центральным уполномоченным органом по исполнению бюджета.

5. Порядок представления отчетности по государственным внешним займам и софинансирования из республиканского бюджета определяется Правительством Республики Казахстан.

6. Выпуск государственных эмиссионных ценных бумаг осуществляется Правительством Республики Казахстан в виде выпуска государственных казначейских обязательств, государственных исламских ценных бумаг или государственных "зеленых" облигаций.

Эмитентом государственных эмиссионных ценных бумаг Правительства Республики Казахстан является центральный уполномоченный орган по исполнению бюджета, а при выпуске государственных исламских ценных бумаг эмитентом является государственная исламская специальная финансовая компания, создаваемая по решению Правительства Республики Казахстан уполномоченным органом по государственному имуществу.

Государственным казначейским обязательством является государственная эмиссионная ценная бумага, удостоверяющая права ее держателя в отношении займа, в котором заемщиком выступает Правительство Республики Казахстан.

Государственной исламской ценной бумагой является государственная эмиссионная ценная бумага, удостоверяющая права ее держателя на получение доходов от использования активов на основании договора аренды.

Государственной "зеленой" облигацией является государственная эмиссионная ценная бумага, удостоверяющая права ее держателя в отношении займа, в котором заемщиком выступает Правительство Республики Казахстан для финансирования проектов, отнесенных к "зеленым" согласно экологическому законодательству Республики Казахстан.

Выпуск, размещение, обращение, обслуживание и погашение государственных казначейских обязательств, выпускаемых Правительством Республики Казахстан на внутреннем рынке, осуществляются в порядке, установленном Правительством Республики Казахстан.

Государственная исламская ценная бумага выпускается по решению Правительства Республики Казахстан в соответствии с основными принципами исламского финансирования, установленными в соответствии с законодательством Республики Казахстан о рынке ценных бумаг.

Выпуск, размещение, обращение, обслуживание и погашение государственных "зеленых" облигаций осуществляются в порядке, установленном Правительством Республики Казахстан.

Выпуск государственных эмиссионных ценных бумаг, связанных с размещением на внешнем рынке ссудного капитала, осуществляется по решению Правительства Республики Казахстан.

На правоотношения, связанные с приобретением товаров, работ, услуг в связи с решением Правительства Республики Казахстан о выпуске государственных эмиссионных ценных бумаг, а также покупкой или изменением условий ранее выпущенных государственных эмиссионных ценных бумаг и осуществлением иных мероприятий в отношении выпускаемых и (или) ранее выпущенных государственных эмиссионных ценных бумаг, не распространяется законодательство Республики Казахстан о государственных закупках.

7. Заимствование Правительством Республики Казахстан ограничивается установленными законом о республиканском бюджете лимитом правительственного долга и объемом бюджетных средств, направляемых на обслуживание правительственного долга.

Лимитом правительственного долга является фиксированная сумма полученных и непогашенных правительственных займов на соответствующий финансовый год, которую не должен превышать фактический долг Правительства Республики Казахстан на заданную дату (на конец соответствующего финансового года).

8. Погашение и обслуживание долга Правительства Республики Казахстан, покупка выпущенных им государственных ценных бумаг на организованном рынке ценных бумаг за счет бюджетных средств, предусмотренных законом о республиканском бюджете, через Национальный Банк Республики Казахстан осуществляются центральным уполномоченным органом по исполнению бюджета в порядке, определяемом им.

Статья 140. Долг местных исполнительных органов и заимствование местными исполнительными органами

1. Долг местного исполнительного органа – сумма полученных и непогашенных займов местного исполнительного органа на определенную дату.

2. Заимствование местными исполнительными органами областей, городов республиканского значения, столицы осуществляется в виде:

1) получения бюджетных кредитов из республиканского бюджета;

2) получения бюджетных кредитов из вышестоящего бюджета на покрытие прогнозного дефицита наличности на контрольном счете наличности в течение финансового года;

3) выпуска местными исполнительными органами областей, городов республиканского значения, столицы государственных ценных бумаг для обращения на внутреннем рынке для финансирования расходов в соответствии с перечнем целей заимствований местными исполнительными органами областей, городов республиканского значения, столицы.

Перечень целей заимствований местными исполнительными органами областей, городов республиканского значения, столицы определяется центральным уполномоченным органом по бюджетной политике в области государственного и гарантированного государством долга по согласованию с центральным уполномоченным органом по исполнению бюджета и утверждается Правительством Республики Казахстан;

4) выпуска местными исполнительными органами городов республиканского значения, столицы государственных ценных бумаг для обращения на внутреннем рынке для финансирования дефицита бюджета;

5) выпуска местным исполнительным органом города республиканского значения с особым статусом, определенным законодательным актом Республики Казахстан, государственных ценных бумаг в национальной валюте для обращения на территории Международного финансового центра "Астана", а также заимствования у международных финансовых организаций в национальной валюте для финансирования проектов, отнесенных к "зеленым" согласно экологическому законодательству Республики Казахстан.

Заимствование местными исполнительными органами районов (городов областного значения) осуществляется в виде получения займов от местного исполнительного органа области для финансирования дефицита районного (города областного значения) бюджета.

Заимствование аппаратами акимов городов районного значения, сел, поселков, сельских округов осуществляется в виде получения займов от местного исполнительного органа района (города областного значения) для финансирования дефицита соответствующего местного бюджета.

3. Заимствование местным исполнительным органом области, города республиканского значения, столицы ограничивается установленными лимитом долга соответствующего местного исполнительного органа и объемом средств местного бюджета, направляемых на погашение и обслуживание долга соответствующего местного исполнительного органа.

Лимитом долга местного исполнительного органа является фиксированная сумма полученных и непогашенных займов местного исполнительного органа на соответствующий финансовый год, которую не должен превышать фактический долг местного исполнительного органа на заданную дату (на конец соответствующего финансового года).

Лимиты долгов местных исполнительных органов на соответствующий финансовый год утверждаются законом о республиканском бюджете.

Ответственность за несоблюдение лимита долга местного исполнительного органа на соответствующий финансовый год установлена статьей 41 настоящего Кодекса.

4. Объем расходов на погашение и обслуживание долга местного исполнительного органа не должен превышать размер, равный десяти процентам от доходов местного бюджета без учета целевых трансфертов из вышестоящего бюджета на соответствующий финансовый год.

Погашение и обслуживание долга местных исполнительных органов осуществляются ими за счет средств, предусмотренных местными бюджетами, в порядке, определяемом центральным уполномоченным органом по исполнению бюджета.

5. Выпуск ценных бумаг для обращения на внутреннем рынке местным исполнительным органом области, города республиканского значения, столицы осуществляется в порядке, определяемом уполномоченным органом по исполнению бюджета.

Условия, объем и целевое назначение выпуска государственных ценных бумаг для обращения на внутреннем рынке местным исполнительным органом области, города республиканского значения, столицы определяются центральным уполномоченным органом по исполнению бюджета.

6. Выпуск государственных ценных бумаг в национальной валюте для обращения на территории Международного финансового центра "Астана" и заимствование у международных финансовых организаций местным исполнительным органом города республиканского значения с особым статусом, определенным законодательным актом Республики Казахстан, для финансирования проектов, отнесенных к "зеленым" согласно экологическому законодательству Республики Казахстан, осуществляются в порядке, определенном Правительством Республики Казахстан.

Условия, объем и целевое назначение внешних государственных займов местного исполнительного органа города республиканского значения с особым статусом, определенным законодательным актом Республики Казахстан, у международных финансовых организаций для финансирования проектов, отнесенных к "зеленым" согласно экологическому законодательству Республики Казахстан, определяются по согласованию с центральным уполномоченным органом по исполнению бюджета.

Заимствование местным исполнительным органом города республиканского значения с особым статусом, определенным законодательным актом Республики Казахстан, осуществляется путем заключения договора займа с международной финансовой организацией для финансирования проектов, отнесенных к "зеленым" согласно экологическому законодательству Республики Казахстан, в пределах установленного лимита долга соответствующего местного исполнительного органа.

7. Погашение долга местного исполнительного органа области, города республиканского значения, столицы по выпускаемым государственным ценным бумагам осуществляется в обязательном порядке в установленный обязательствами срок.

Погашение долга местного исполнительного органа города республиканского значения с особым статусом, определенным законодательным актом Республики Казахстан, по договорам займов осуществляется в обязательном порядке в установленный договорами займов срок.

Статья 141. Гарантированный государством долг и государственная гарантия

1. Гарантированным государством долгом является сумма на определенную дату полученных и непогашенных негосударственных займов, обеспеченных государственными гарантиями.

Государственной гарантией Республики Казахстан является обязательство Правительства Республики Казахстан перед заимодателем полностью или частично погасить задолженность в случае неуплаты заемщиком – резидентом Республики Казахстан причитающейся с него суммы в установленный срок.

2. Государственные гарантии предоставляются заимодателям в качестве обеспечения исполнения резидентами Республики Казахстан обязательств по полученным ими негосударственным займам.

Государственной гарантией может быть обеспечена полная или часть суммы негосударственного займа.

3. К юридическим лицам, за исключением субъектов квазигосударственного сектора, претендующим на получение государственной гарантии по займам, в которых эти юридические лица выступают в качестве заемщика, предъявляются следующие требования:

1) быть резидентом Республики Казахстан, осуществляющим предпринимательскую деятельность;

2) иметь положительные заключения отраслевого уполномоченного органа, центрального уполномоченного органа по исполнению бюджета, центрального уполномоченного органа по бюджетной политике;

3) осуществлять реализацию проектов, включенных в перечень инвестиционных проектов, предлагаемых к финансированию за счет средств негосударственных займов под государственные гарантии на соответствующий период;

4) иметь гарантию банка второго уровня либо договор страхования, удовлетворяющие требованиям обеспечения возвратности займов, устанавливаемым центральным уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

5) не иметь задолженности по погашению и обслуживанию ранее полученных гарантированных государством займов и не иметь просроченной задолженности перед кредиторами;

6) обеспечить обязательства по софинансированию предлагаемого инвестиционного проекта в случае привлечения займа, не покрывающего общую стоимость проекта;

7) иметь собственный капитал, составляющий не менее тридцати процентов по отношению к стоимости предлагаемого инвестиционного проекта;

8) являться платежеспособным, не подлежать ликвидации, на его имущество не должен быть наложен арест, его финансово-хозяйственная деятельность не должна быть приостановлена в соответствии с законодательством Республики Казахстан.

За предоставление государственной гарантии по негосударственному займу с заемщика взимается предварительная единовременная плата (сбор) в размере двух процентов от суммы государственной гарантии.

4. К субъектам квазигосударственного сектора, претендующим на получение государственной гарантии по займам, в которых они выступают в качестве заемщика, предъявляются следующие требования:

1) иметь положительные заключения отраслевого уполномоченного органа, центрального уполномоченного органа по исполнению бюджета, центрального уполномоченного органа по бюджетной политике;

2) осуществлять реализацию государственных инвестиционных проектов, включенных в перечень инвестиционных проектов, предлагаемых к финансированию за счет средств негосударственных займов под государственные гарантии на соответствующий период;

3) не иметь задолженности по погашению и обслуживанию ранее полученных гарантированных государством займов и не иметь просроченной задолженности перед кредиторами;

4) не подлежать ликвидации, на их имущество не должен быть наложен арест, их финансово-хозяйственная деятельность не должна быть приостановлена в соответствии с законодательством Республики Казахстан.

Перечень проектов, предлагаемых к финансированию за счет средств негосударственных займов под государственные гарантии на соответствующий период, утверждается постановлением Правительства Республики Казахстан.

5. Отбор инвестиционных проектов для предоставления государственных гарантий осуществляется центральным уполномоченным органом по бюджетной политике в порядке, определяемом центральным уполномоченным органом по исполнению бюджета.

Требования к разработке или корректировке и экономической экспертизе технико-экономического обоснования по инвестиционным проектам для предоставления государственных гарантий устанавливаются центральным уполномоченным органом по бюджетной политике.

Экономическая экспертиза инвестиционных проектов для предоставления государственных гарантий осуществляется юридическим лицом, определяемым Правительством Республики Казахстан.

6. Исключительным правом предоставления государственных гарантий от имени Республики Казахстан по займам обладает Правительство Республики Казахстан.

На основании постановления Правительства Республики Казахстан центральный уполномоченный орган по исполнению бюджета осуществляет предоставление государственной гарантии в порядке и форме, которые определяются центральным уполномоченным органом по исполнению бюджета.

7. Предоставление государственных гарантий осуществляется на условиях возвратности заемщиком бюджетных средств, расходуемых Правительством Республики Казахстан при исполнении обязательств гаранта в соответствии со статьей 142 настоящего Кодекса.

8. Государственные гарантии предоставляются в пределах лимита, устанавливаемого законом о республиканском бюджете.

Лимитом предоставления государственных гарантий является фиксированная сумма на соответствующий финансовый год, в пределах которой могут быть выданы государственные гарантии.

Объем лимита предоставления государственных гарантий может быть использован только в пределах соответствующего финансового года, на который установлен данный лимит.

По инвестиционным проектам со сроком реализации более одного года допускается потраншевое (частями) предоставление государственной гарантии с подписанием генерального соглашения.

Государственные гарантии не могут предоставляться в качестве обеспечения возврата займов местных исполнительных органов.

Запрещается использование средств гарантированного государством займа на цели, не предусмотренные условиями займа, а также на кредитование государственных органов и участие государства в уставном капитале юридического лица.

9. Реструктуризация гарантированного государством займа осуществляется по соглашению заимодателя и заемщика в случае принятия решения Правительством Республики Казахстан.

При реструктуризации гарантированного государством займа по требованию заимодателя ранее выданная государственная гарантия может быть подтверждена Правительством Республики Казахстан или заменена новой.

Гарантируемая при этом сумма займа не может превышать сумму займа по ранее выданной государственной гарантии.

Замена заемщика по гарантированному государством займу допускается по соглашению сторон договора займа в случае принятия решения Правительства Республики Казахстан.

В случае замены заемщика по гарантированному государством займу государственная гарантия может быть заменена новой или подтверждена центральным уполномоченным органом по исполнению бюджета по требованию заимодателя на основании решения Правительства Республики Казахстан.

Гарантируемая при этом сумма займа не может превышать сумму займа по ранее выданной государственной гарантии.

На вновь выданную государственную гарантию не распространяются ограничения, установленные пунктом 9 настоящей статьи.

10. Государственная гарантия прекращает свое действие в случаях:

1) полного исполнения заемщиком или гарантом обязательств по займу, гарантированному Правительством Республики Казахстан;

2) истечения указанного в договоре гарантии (гарантийном обязательстве) срока гарантии, если в нем не оговорено иное;

3) специально оговоренных в договоре займа и (или) договоре гарантии (гарантийном обязательстве);

4) замены гарантии на новую при реструктуризации и (или) замене заемщика по гарантированному государством займу.

11. Предоставляемые государственные гарантии и гарантируемые государством займы подлежат регистрации и учету в государственном казначействе в порядке, определяемом Правительством Республики Казахстан.

Центральный уполномоченный орган по исполнению бюджета осуществляет мониторинг гарантированного государством долга и управление им.

Мониторинг финансового состояния заемщика, получившего гарантированный государством заем, контроль за использованием средств гарантированного государством займа осуществляются в порядке, определенном центральным уполномоченным органом по исполнению бюджета по согласованию с центральным уполномоченным органом по бюджетной политике.

Статья 142. Исполнение государственной гарантии

Если иное не предусмотрено условиями договора займа, государственная гарантия подлежит исполнению после наступления даты платежа по требованию заимодателя в случае, если обеспеченный государственной гарантией заем не будет погашен заемщиком полностью или частично на день наступления срока платежа и в пределах средств, предусмотренных законом о республиканском бюджете.

Исполнение обязательств по государственной гарантии осуществляется в течение восемнадцати месяцев с даты предъявления требований по исполнению обязательств по государственной гарантии в пределах средств, предусмотренных законом о республиканском бюджете.

К возврату средств, направленных на исполнение обязательств по государственной гарантии, реструктуризации займа, замене должника, исковой давности, прекращению требований по возврату указанных средств, применяются статьи 154 – 162 настоящего Кодекса.

Средства, выделенные на исполнение обязательств по государственной гарантии, подлежат возврату в республиканский бюджет в течение срока, определенного в соглашении о предоставлении государственной гарантии по ставке вознаграждения, устанавливаемой в соответствии с пунктом 15 статьи 154 настоящего Кодекса.

Правительство Республики Казахстан вправе осуществлять в соответствии с условиями договора займа и с согласия заимодателя досрочное погашение гарантированного государством займа за заемщика, признанного банкротом и (или) ликвидированного в соответствии с законодательством Республики Казахстан, посредством исполнения государственной гарантии за счет средств, предусмотренных законом о республиканском бюджете.

Центральный уполномоченный орган по исполнению бюджета ведет учет заемщиков по гарантированным государством займам, расходы на погашение и обслуживание которых предусмотрены законом о республиканском бюджете.

Статья 143. Государственная гарантия по поддержке экспорта

1. Государственной гарантией Республики Казахстан (государственная гарантия) по поддержке экспорта является обязательство Правительства Республики Казахстан перед Экспортно-кредитным агентством Казахстана в соответствии с условиями договора гарантии по поддержке экспорта полностью или частично погасить ее задолженность по страховым и гарантийным выплатам.

Гарантированным государством обязательством по поддержке экспорта является сумма на определенную дату непогашенных обязательств по договорам страхования и гарантиям, обеспеченным государственной гарантией Республики Казахстан по поддержке экспорта, по которым Экспортно-кредитным агентством Казахстана не осуществлены страховые и гарантийные выплаты.

2. Исключительным правом предоставления государственных гарантий по поддержке экспорта от имени Республики Казахстан обладает Правительство Республики Казахстан.

В соответствии с постановлением Правительства Республики Казахстан центральный уполномоченный орган по исполнению бюджета осуществляет предоставление государственных гарантий по поддержке экспорта в порядке и по форме, которые определяются центральным уполномоченным органом по исполнению бюджета.

Государственная гарантия по поддержке экспорта предоставляется в пределах лимита, установленного законом о республиканском бюджете, на основании постановления Правительства Республики Казахстан.

Сумма для определения лимита предоставления государственной гарантии по поддержке экспорта устанавливается в порядке, определенном центральным уполномоченным органом по бюджетной политике.

3. Экспортно-кредитному агентству Казахстана для получения государственной гарантии по поддержке экспорта предъявляются следующие требования:

1) иметь положительные заключения уполномоченного органа в области регулирования внешнеторговой деятельности, центрального уполномоченного органа по бюджетной политике;

2) являться платежеспособным, не подлежать ликвидации, на его имущество не должен быть наложен арест, его финансово-хозяйственная деятельность не должна быть приостановлена в соответствии с законодательством Республики Казахстан;

3) не иметь задолженности по погашению и обслуживанию ранее выданных государственных гарантий и не иметь просроченной задолженности перед кредиторами;

4) объем фактически осуществленных страховых и гарантийных выплат не должен превышать сорок процентов от объема собственного капитала на период действия государственных гарантий по поддержке экспорта. При этом объем страховых и гарантийных выплат указывается за вычетом суммы страховых и гарантийных выплат, которые возмещены в рамках суброгации, перестрахования и гарантирования.

4. Требования к разработке или корректировке заключения центрального уполномоченного органа по бюджетной политике для предоставления государственных гарантий по поддержке экспорта устанавливаются центральным уполномоченным органом по бюджетной политике по согласованию с центральным уполномоченным органом по исполнению бюджета и центральным уполномоченным органом по бюджетному планированию.

5. Предоставление государственной гарантии по поддержке экспорта осуществляется на условиях возвратности Экспортно-кредитным агентством Казахстана бюджетных средств, расходуемых Правительством Республики Казахстан.

За предоставление государственной гарантии по поддержке экспорта с Экспортно-кредитного агентства Казахстана взимается предварительная единовременная плата (сбор) в размере 0,2 процента от суммы государственной гарантии по поддержке экспорта.

Предоставление государственной гарантии по поддержке экспорта осуществляется после оформления и регистрации соглашения о предоставлении государственной гарантии по поддержке экспорта.

Соглашение о предоставлении государственной гарантии по поддержке экспорта является соглашением между центральным уполномоченным органом по исполнению бюджета, поверенным (агентом) и Экспортно-кредитным агентством Казахстана, устанавливающим правоотношения сторон по предоставлению государственной гарантии по поддержке экспорта, возврату средств республиканского бюджета, отвлеченных в случае исполнения обязательств по государственной гарантии по поддержке экспорта.

6. Предоставляемые государственные гарантии по поддержке экспорта подлежат регистрации и учету в государственном казначействе в порядке, определяемом Правительством Республики Казахстан.

Центральный уполномоченный орган по исполнению бюджета осуществляет мониторинг гарантированного государством обязательства по поддержке экспорта в порядке, определяемом центральным уполномоченным органом по исполнению бюджета по согласованию с центральным уполномоченным органом по бюджетной политике.

Мониторинг финансового состояния Экспортно-кредитного агентства Казахстана, имеющего государственную гарантию по поддержке экспорта, осуществляется в порядке, определяемом центральным уполномоченным органом по исполнению бюджета по согласованию с центральным уполномоченным органом по бюджетной политике.

Статья 144. Исполнение государственной гарантии по поддержке экспорта и основания прекращения ее действия

1. Государственная гарантия по поддержке экспорта подлежит исполнению при превышении единовременной реализации страховых и гарантийных случаев, которые превысят собственный капитал Экспортно-кредитного агентства Казахстана, при наличии заключений поверенного (агента) Экспортно-кредитного агентства Казахстана, выписок с его счетов, выданных банками второго уровня, а также аудированной финансовой отчетности за финансовый год, предшествующий обращению за исполнением государственной гарантии по поддержке экспорта, и финансовой отчетности на момент обращения за исполнением государственной гарантии по поддержке экспорта.

2. Государственная гарантия по поддержке экспорта исполняется только на часть непокрытой суммы страховых и гарантийных выплат за вычетом собственного капитала Экспортно-кредитного агентства Казахстана.

3. Исполнение обязательств по государственной гарантии по поддержке экспорта осуществляется в течение восемнадцати месяцев с даты предъявления требований по исполнению обязательств по государственной гарантии по поддержке экспорта в пределах средств, предусмотренных законом о республиканском бюджете.

4. Средства, выделенные на исполнение обязательств по государственной гарантии по поддержке экспорта, подлежат возврату Экспортно-кредитным агентством Казахстана в республиканский бюджет за счет средств возмещения страховых и гарантийных выплат и иных источников.

5. Условия, сроки, ставки вознаграждения и порядок возврата средств, отвлеченных из республиканского бюджета на исполнение государственной гарантии по поддержке экспорта, определяются в соглашении о предоставлении государственной гарантии по поддержке экспорта, заключаемом между центральным уполномоченным органом по исполнению бюджета, поверенным (агентом) и Экспортно-кредитным агентством Казахстана.

6. Государственная гарантия по поддержке экспорта прекращает свое действие в случаях:

1) полного исполнения обязательств, оговоренных в договоре гарантии по поддержке экспорта;

2) истечения срока ее действия.

Статья 145. Поручительство государства

1. Поручительством государства является обязательство Правительства Республики Казахстан перед заимодателем погасить полностью или частично долг заемщика по займу, привлеченному в рамках договора государственно-частного партнерства, в соответствии с договором поручительства.

Обязательства по поручительству включают основную сумму займа и вознаграждения по нему.

2. Поручительство государства предоставляется в пределах лимита, устанавливаемого законом о республиканском бюджете.

Объем лимита предоставления поручительств государства может быть использован только в пределах соответствующего финансового года, на который установлен данный лимит.

3. Средства займа, привлекаемого под поручительство государства, используются только на создание объектов государственно-частного партнерства.

4. Предоставляемые поручительства государства и займы под поручительство государства подлежат регистрации и учету в государственном казначействе в порядке, установленном Правительством Республики Казахстан.

5. Центральный уполномоченный орган по исполнению бюджета осуществляет мониторинг долга по поручительству государства в порядке, определенном центральным уполномоченным органом по исполнению бюджета.

6. Определение проектов государственно-частного партнерства, по которым предоставляется поручительство, а также исполнение обязательств по поручительству государства осуществляются в порядке, определенном законодательством Республики Казахстан о государственно-частном партнерстве.

7. Поручительство государства предоставляется на основании решений Правительства Республики Казахстан.

8. Средства, выделенные на исполнение обязательств по поручительству государства, подлежат возврату в республиканский бюджет в порядке, определенном центральным уполномоченным органом по исполнению бюджета.

9. Поручительство государства прекращает свое действие после полного исполнения заемщиком или поручителем обязательств по займу, обеспеченному поручительством государства.

Статья 146. Долг субъектов квазигосударственного сектора и заимствование субъектами квазигосударственного сектора

1. Долгом субъектов квазигосударственного сектора является сумма на определенную дату полученных (освоенных) и непогашенных займов, за исключением займов, обеспеченных государственной гарантией, субъектов квазигосударственного сектора.

2. Долг субъектов квазигосударственного сектора включает в себя внутренний и внешний долг субъектов квазигосударственного сектора.

Внутренний долг субъектов квазигосударственного сектора является составной частью долга субъектов квазигосударственного сектора по внутренним займам и другим долговым обязательствам субъектов квазигосударственного сектора перед резидентами Республики Казахстан.

Внешний долг субъектов квазигосударственного сектора является составной частью долга субъектов квазигосударственного сектора по внешним займам и другим долговым обязательствам субъектов квазигосударственного сектора перед нерезидентами Республики Казахстан.

3. Привлечение внешних займов субъектами квазигосударственного сектора, за исключением займов, обеспеченных государственной гарантией, осуществляется:

1) в пределах лимита внешнего долга субъектов квазигосударственного сектора, утверждаемого законом о республиканском бюджете;

2) согласно перечню субъектов квазигосударственного сектора, которым предоставлено право привлечения внешних займов, утверждаемому законом о республиканском бюджете;

3) для финансирования инвестиционных и (или) инфраструктурных проектов и в целях управления внешним долгом.

Лимитом внешнего долга субъектов квазигосударственного сектора является фиксированная сумма полученных и непогашенных внешних займов субъектов квазигосударственного сектора, которую не должен превышать фактический внешний долг субъектов квазигосударственного сектора на заданную дату (на конец соответствующего финансового года).

Определение лимита внешнего долга субъектов квазигосударственного сектора и перечня субъектов квазигосударственного сектора, которым предоставлено право привлечения внешних займов, для включения в проект республиканского бюджета осуществляется центральным уполномоченным органом по бюджетной политике в области государственного и гарантированного государством заимствования и долга в рамках их методологического обеспечения, предусмотренного пунктом 3 статьи 47 настоящего Кодекса.

Привлечение внешних займов субъектами квазигосударственного сектора, не включенных в перечень, предусмотренный подпунктом 2) настоящего пункта, не допускается.

4. Регистрация и учет займов субъектов квазигосударственного сектора осуществляются данными организациями самостоятельно.

5. Субъекты квазигосударственного сектора обеспечивают отражение в реестре государственного имущества сведений о структуре внешнего и внутреннего долга в разрезе проектов и целей заимствования в соответствии с законодательством Республики Казахстан о государственном имуществе.

Мониторинг и контроль за долгом субъектов квазигосударственного сектора осуществляются центральным уполномоченным органом по исполнению бюджета в порядке, определяемом Правительством Республики Казахстан.

Результаты мониторинга предоставляются центральным уполномоченным органом по исполнению бюджета в центральный уполномоченный орган по бюджетной политике.

6. Правительство Республики Казахстан и местные исполнительные органы не отвечают по обязательствам субъектов квазигосударственного сектора, за исключением займов, обеспеченных государственной гарантией.

Статья 147. Государственные обязательства по проектам государственно-частного партнерства

1. Государственные обязательства по проектам государственно-частного партнерства – совокупность прав и обязанностей государственного партнера, концедента по сумме, выделяемой из бюджета, на определенную дату принятых и не исполненных государственным партнером, концедентом финансовых обязательств по заключенным договорам государственно-частного партнерства.

2. Принятие государственных обязательств по проектам государственно-частного партнерства Правительством Республики Казахстан и местными исполнительными органами осуществляется в соответствии с бюджетным законодательством Республики Казахстан и законодательством Республики Казахстан о государственно-частном партнерстве.

Объемы принимаемых государственных обязательств по проектам государственно-частного партнерства Правительством Республики Казахстан и местными исполнительными органами ограничиваются лимитами государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан и соответствующих местных исполнительных органов.

Лимиты государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан и местных исполнительных органов утверждаются законом о республиканском бюджете.

Методика определения лимитов государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан и местных исполнительных органов утверждается центральным уполномоченным органом по бюджетной политике.

3. Принятие государственных обязательств по проектам государственно-частного партнерства осуществляется путем подписания договоров государственно-частного партнерства.

Договоры государственно-частного партнерства вступают в силу после их регистрации государственным казначейством или органами государственного казначейства в порядке, определенном центральным уполномоченным органом по исполнению бюджета.

Государственные обязательства по проектам государственно-частного партнерства подлежат регистрации по каждому отдельному проекту государственно-частного партнерства только в пределах сумм и сроков, установленных договором, согласно решению соответствующей бюджетной комиссии или решению маслихата, а также постановлению Правительства Республики Казахстан по проектам особой значимости.

4. Информация о государственных обязательствах по проектам государственно-частного партнерства подлежит размещению на официальном интернет-ресурсе соответствующего государственного органа.

5. Государственное казначейство осуществляет учет исполнения государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан в порядке, установленном центральным уполномоченным органом по бюджетной политике.

6. Местные уполномоченные органы по исполнению бюджета осуществляют мониторинг государственных обязательств по проектам государственно-частного партнерства местных исполнительных органов.

7. Государственное казначейство и органы государственного казначейства формируют отчеты о принятых государственных обязательствах по проектам государственно-частного партнерства и направляют их в центральный уполномоченный орган по исполнению бюджета, который осуществляет публикацию в соответствии со статьей 40 настоящего Кодекса.

8. Правительство Республики Казахстан и местные исполнительные органы не отвечают по государственным обязательствам по проектам государственно-частного партнерства друг друга.

9. Государственные обязательства по проектам государственно-частного партнерства Правительства Республики Казахстан и местных исполнительных органов считаются исполненными при полной оплате государственных обязательств по проектам государственно-частного партнерства по заключенным договорам государственно-частного партнерства.

Глава 29. ГОСУДАРСТВЕННЫЕ ИНВЕСТИЦИОННЫЕ ПРОЕКТЫ

Статья 148. Общие положения о государственных инвестиционных проектах

1. Планирование государственных инвестиционных проектов осуществляется в рамках реализации документов Системы государственного планирования Республики Казахстан, включая планы развития государственных органов или областей, городов республиканского значения, столицы, планы развития и (или) мероприятий субъектов квазигосударственного сектора, а также долгосрочные стратегии развития автономных организаций образования.

Планирование государственных инвестиционных проектов государственных органов, не разрабатывающих планы развития, осуществляется в рамках исполнения норм законодательных актов Республики Казахстан и (или) реализации бюджетных программ (подпрограмм).

2. Государственные инвестиционные проекты подразделяются на следующие виды:

1) бюджетные инвестиции;

2) проекты государственно-частного партнерства;

3) проекты, реализуемые субъектами квазигосударственного сектора за счет негосударственных займов под государственные гарантии;

4) проекты, реализуемые за счет внебюджетного фонда, Национального фонда Республики Казахстан в соответствии с пунктом 3 статьи 59 настоящего Кодекса;

5) бюджетное кредитование.

Бюджетные инвестиции – финансирование из республиканского или местного бюджета, направленное на реализацию бюджетных инвестиционных проектов, инвестиционные затраты автономных организаций образования, а также участие государства в уставных капиталах субъектов квазигосударственного сектора.

Бюджетный инвестиционный проект – совокупность мероприятий, направленных на создание (строительство) новых либо реконструкцию имеющихся объектов, а также создание и развитие объектов информатизации, реализуемых за счет бюджетных средств в течение определенного периода времени и имеющих завершенный характер.

Бюджетные инвестиции, направленные на инвестиционные затраты автономных организаций образования, – совокупность мероприятий, направленных на создание (строительство) новых либо реконструкцию имеющихся объектов инфраструктуры автономных организаций образования.

Бюджетные инвестиции посредством участия государства в уставных капиталах субъектов квазигосударственного сектора – реализация мероприятий, направленных на цели развития субъекта квазигосударственного сектора посредством формирования и (или) увеличения его уставного капитала.

3. Государственные инвестиционные проекты подразделяются на республиканские и местные.

Критериями определения республиканских и местных государственных инвестиционных проектов являются:

1) критерий по виду собственности как республиканские или местные в зависимости от возникающего права собственности (республиканской или коммунальной) на имущество, полученное в результате реализации государственных инвестиционных проектов;

2) критерий по получателям выгод как республиканские, если получателями экономических выгод являются субъекты двух и более областей, городов республиканского значения, столицы, и как местные, если получателями экономических выгод являются субъекты одной области, города республиканского значения, столицы.

Для определения государственных инвестиционных проектов как республиканских достаточно соответствие их одному из указанных критериев.

Классификация местных государственных инвестиционных проектов на областные, городов республиканского значения, столицы и районные (городов областного значения) осуществляется на основе критериев, предусмотренных частью второй настоящего пункта.

4. Государственные инвестиционные проекты могут быть направлены на:

1) создание (строительство) и реконструкцию объектов, которые могут быть технически сложными и (или) уникальными и технически несложными и (или) типовыми, а также создание и развитие объектов информатизации;

2) институциональное развитие отрасли (отраслей), включая создание новых, расширение и (или) обновление действующих производств, посредством участия государства в уставном капитале юридических лиц, бюджетного кредитования на реализацию государственной инвестиционной политики, негосударственного займа под государственную гарантию, предоставленную субъекту квазигосударственного сектора.

5. Способы финансирования государственных инвестиционных проектов:

1) финансирование бюджетного инвестиционного проекта, в том числе за счет средств государственных внешних займов и софинансирования внешних займов из республиканского бюджета;

2) бюджетное кредитование;

3) участие государства в уставном капитале субъектов квазигосударственного сектора;

4) выполнение государственных обязательств по проектам государственно-частного партнерства;

5) привлечение субъектами квазигосударственного сектора негосударственного займа под государственную гарантию.

6. Источниками финансирования государственных инвестиционных проектов являются:

1) республиканский и местный бюджеты;

2) правительственный заем, займы местных исполнительных органов и негосударственный заем под государственную гарантию, предоставленную субъекту квазигосударственного сектора;

3) внебюджетный фонд;

4) Национальный фонд Республики Казахстан.

7. Основанием для планирования государственного инвестиционного проекта является инвестиционное предложение, если иное не предусмотрено законодательством Республики Казахстан о государственно-частном партнерстве.

Инвестиционное предложение – концептуальное предложение, обосновывающее целесообразность реализации государственных инвестиционных проектов в рамках реализации документов Системы государственного планирования Республики Казахстан, отражающее цель инвестирования, пути ее достижения и возможные способы финансирования, включая совокупность соответствующих мероприятий, разрабатываемое администраторами бюджетных программ.

8. Государственный орган разрабатывает инвестиционный план, который прилагается к:

плану развития государственного органа, разрабатывающего план развития;

паспортам бюджетных программ государственного органа, не разрабатывающего план развития государственного органа.

Местный исполнительный орган области, города республиканского значения, столицы разрабатывает инвестиционный план области, города республиканского значения, столицы, который прилагается к плану развития области, города республиканского значения, столицы.

Инвестиционный план разрабатывается на основании:

плана развития государственного органа или области, города республиканского значения, столицы – для государственного органа, разрабатывающего план развития, и местных исполнительных органов области, города республиканского значения, столицы, района (города областного значения);

документов Системы государственного планирования Республики Казахстан или функций, полномочий и компетенций – для государственного органа, не разрабатывающего план развития.

Инвестиционный план государственного органа или области, города республиканского значения, столицы содержит следующую информацию о мероприятиях, направленных на достижение целевого индикатора плана развития:

целевой индикатор плана развития или документа Системы государственного планирования Республики Казахстан (для администраторов бюджетных программ, не разрабатывающих планы развития государственного органа), на достижение которого направлен проект, либо наименование соответствующей функции, полномочия и компетенции (для администраторов бюджетных программ, не разрабатывающих планы развития государственного органа);

результаты обзора расходов;

карту приоритетных и проблемных зон для достижения целевого индикатора, составляемую по каждому целевому индикатору в разрезе областей, городов республиканского значения, столицы (для центральных государственных органов), в разрезе административно-территориальных единиц, входящих в состав области, города республиканского значения, столицы (для областей, городов республиканского значения, столицы);

прогнозный перечень государственных инвестиционных проектов с указанием прогнозных показателей экономического эффекта, ожидаемых от реализации государственных инвестиционных проектов, основанных на экономической экспертизе документации государственных инвестиционных проектов.

Для целей настоящей статьи проектом является комплекс мероприятий, включающий реализацию одного или нескольких государственных инвестиционных проектов для достижения определенного целевого индикатора.

В инвестиционный план государственного органа или области, города республиканского значения, столицы в приоритетном порядке включаются:

начатые в предыдущие финансовые годы (продолжающиеся) государственные инвестиционные проекты;

критически важные объекты;

проекты общестранового значения;

строительство новых объектов, осуществляемое с применением технико-экономических обоснований, типовых проектов и проектной (проектно-сметной) документации из государственного банка проектов строительства, формируемого в соответствии с законодательством Республики Казахстан об архитектурной, градостроительной и строительной деятельности.

К критически важным объектам относятся:

1) объекты, аварийное прекращение деятельности которых может привести к возникновению чрезвычайных ситуаций глобального или регионального масштаба;

2) общегосударственные инфраструктурные объекты, обеспечивающие социально-экономическое развитие центров экономического роста в долгосрочной перспективе.

К проектам общестранового значения относятся:

1) объекты, обеспечивающие экономическое развитие не менее двух областей, городов республиканского значения, столицы;

2) объекты, направленные на решение в установленные сроки задач путем единовременной реализации в масштабах страны однородных проектов в определенной отрасли.

Порядок отнесения объектов к критически важным и проектам общестранового значения определяется центральным уполномоченным органом по бюджетной политике.

В инвестиционном плане государственного органа или области, города республиканского значения, столицы отражаются мероприятия, направленные на реализацию бюджетных программ (подпрограмм) развития, осуществление капитальных расходов, текущих бюджетных программ (подпрограмм), связанных с достижением целевых индикаторов планов развития государственных органов, областей, городов республиканского значения, столицы.

При разработке инвестиционного плана государственного органа или области, города республиканского значения, столицы учитываются минимальные стандарты и система региональных стандартов для населенных пунктов и применяется проектное управление.

Инвестиционный план государственного органа или области, города республиканского значения, столицы:

применяется для принятия административных и управленческих решений в бюджетном процессе, в том числе по приоритизации планирования государственных инвестиционных проектов;

является основой для разработки государственных инвестиционных проектов, соответствующей документации и проведения экспертиз;

публикуется в соответствии со статьей 40 настоящего Кодекса.

Инвестиционный план государственного органа разрабатывается в порядке и по форме, которые определены центральным уполномоченным органом по государственному планированию.

9. Порядок планирования и реализации государственных инвестиционных проектов, за исключением государственных инвестиционных проектов специальных государственных органов, осуществляющих разведывательную и контрразведывательную деятельность, а также направленных на финансирование инвестиционных затрат автономных организаций образования, определяется центральным уполномоченным органом по бюджетной политике по согласованию с центральным уполномоченным органом по бюджетному планированию.

10. Порядок планирования и реализации бюджетных инвестиций специальных государственных органов, осуществляющих разведывательную и контрразведывательную деятельность, определяется специальными государственными органами, осуществляющими разведывательную и контрразведывательную деятельность, по согласованию с центральным уполномоченным органом по бюджетной политике и центральным уполномоченным органом по бюджетному планированию.

11. Порядок планирования и реализации бюджетных инвестиций, направленных на финансирование инвестиционных затрат автономных организаций образования, определяется органом управления автономных организаций образования по согласованию с центральным уполномоченным органом по бюджетной политике, центральным уполномоченным органом по бюджетному планированию и центральным уполномоченным органом по исполнению бюджета.

Реализация бюджетных инвестиций, направленных на финансирование инвестиционных затрат автономных организаций образования, осуществляется без соблюдения конкурсных процедур, предусмотренных законодательством Республики Казахстан о государственных закупках, путем заключения гражданско-правовой сделки между администратором бюджетных программ и автономными организациями образования.

При реализации бюджетных инвестиций, направленных на финансирование инвестиционных затрат автономных организаций образования, государство не имеет имущественных прав на имущество автономных организаций образования.

Статья 149. Планирование государственных инвестиционных проектов

1. Планирование государственных инвестиционных проектов осуществляется в четыре этапа:

1) разработка и проведение экспертиз инвестиционных предложений;

2) разработка документации в зависимости от специфики государственного инвестиционного проекта и проведение экспертиз по:

бюджетному инвестиционному проекту, по которому разрабатывается инвестиционное предложение с последующей разработкой технико-экономического обоснования и (или) проектно-сметной документации;

бюджетному инвестиционному проекту, предусматривающему создание и развитие объектов информатизации, по которому разрабатывается техническое задание в соответствии с законодательством Республики Казахстан об информатизации;

проектам, финансируемым за счет привлеченных правительственных займов, по которым в случае необходимости разрабатываются технико-экономические обоснования в соответствии с законодательством Республики Казахстан об архитектурной, градостроительной и строительной деятельности;

бюджетным инвестициям посредством участия государства в уставном капитале юридических лиц, бюджетному кредитованию на реализацию государственной инвестиционной политики финансовыми агентствами, негосударственному займу под государственную гарантию, по которым разрабатываются финансово-экономические обоснования в соответствии с настоящим Кодексом;

3) формирование портфеля государственных инвестиционных проектов;

4) определение государственных инвестиционных проектов на стадии планирования бюджета.

Разработка инвестиционного предложения на строительство новых объектов осуществляется с применением технико-экономических обоснований, типовых проектов и проектной (проектно-сметной) документации из государственного банка проектов строительства, формируемого в соответствии с законодательством Республики Казахстан об архитектурной, градостроительной и строительной деятельности.

2. Центральный уполномоченный орган по бюджетной политике или местный уполномоченный орган по государственному планированию подготавливает экономическое заключение на инвестиционное предложение, обеспечивает проведение экономической экспертизы на государственный инвестиционный проект.

Центральный уполномоченный орган по бюджетной политике или местный уполномоченный орган по государственному планированию привлекает к экономической экспертизе документации государственного инвестиционного проекта юридическое лицо, определенное Правительством Республики Казахстан или местным исполнительным органом.

3. На основании экономических экспертиз на государственные инвестиционные проекты центральный уполномоченный орган по бюджетной политике формирует портфель государственных инвестиционных проектов, реализуемых центральными государственными органами и (или) местными исполнительными органами за счет средств республиканского бюджета или других источников финансирования задач и функций государства, которые в будущем повлекут расходы республиканского бюджета.

Портфель государственных инвестиционных проектов формируется в разрезе отраслей экономики и:

в обязательном порядке содержит показатели эффективности государственного инвестиционного проекта и другие сведения, необходимые для принятия решений об осуществимости и эффективности государственных инвестиционных проектов;

подлежит публикации.

Центральный уполномоченный орган по бюджетной политике осуществляет анализ возможного влияния отраслевых государственных инвестиционных проектов, включенных в портфель государственных инвестиционных проектов, на развитие экономики путем определения прогнозной доли вклада в объем внутреннего валового продукта, прогнозного прироста поступлений бюджета, прогнозного прироста инвестиций в отрасль и других параметров социально-экономического развития страны.

4. Определение государственных инвестиционных проектов для включения в проект республиканского бюджета осуществляется центральным уполномоченным органом по бюджетному планированию на основании портфеля государственных инвестиционных проектов, формируемого в соответствии с пунктом 3 настоящей статьи.

Определение государственных инвестиционных проектов для включения в проект местного бюджета осуществляется местным уполномоченным органом по государственному планированию.

5. Основанием для включения в проект бюджета государственных инвестиционных проектов является наличие:

проектов в составе инвестиционного плана государственного органа;

положительного экономического заключения на инвестиционное предложение государственного инвестиционного проекта;

положительного заключения экономической экспертизы на документацию государственного инвестиционного проекта;

положительного предложения соответствующей бюджетной комиссии.

6. Не допускается разработка проектно-сметной документации по государственным инвестиционным проектам:

не включенным в инвестиционный план;

не включенным в республиканский или местный бюджет.

7. Увеличение уставного капитала субъекта квазигосударственного сектора, осуществляющего функции управления объектами транспортной инфраструктуры столицы за счет бюджетных средств, осуществляется с учетом расходов согласно консолидированной финансовой отчетности, установленной главой 27 настоящего Кодекса, на обслуживание и погашение займов.

8. При планировании и реализации государственных инвестиционных проектов должны соблюдаться следующие требования:

начало реализации, сроки и объемы финансирования государственных инвестиционных проектов, а также сроки осуществления и объемы государственных закупок должны соответствовать срокам и объемам финансирования, отраженным в утвержденной в установленном порядке документации;

объем финансирования государственных инвестиционных проектов, включаемый в проект бюджета, срок реализации которого более одного года, в первый год реализации не может быть ниже трети его стоимости, отраженной в утвержденной в установленном порядке документации;

строительная деятельность осуществляется в соответствии с законодательством Республики Казахстан об архитектурной, градостроительной и строительной деятельности.

9. Порядок разработки или корректировки, проведения необходимых экспертиз инвестиционного предложения, технико-экономического обоснования, финансово-экономического обоснования государственного инвестиционного проекта, формирования портфеля государственных инвестиционных проектов и определения государственных инвестиционных проектов определяется центральным уполномоченным органом по бюджетной политике в области государственных инвестиционных проектов по согласованию с центральным уполномоченным органом по бюджетному планированию.

10. Порядок планирования и реализации государственных инвестиционных проектов, предусматривающих создание и развитие объектов информатизации, определяется уполномоченным органом в сфере информатизации по согласованию с центральным уполномоченным органом по бюджетной политике и центральным уполномоченным органом по бюджетному планированию.

11. Администраторы бюджетных программ несут ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса.

12. Юридические лица, определенные на осуществление экономической экспертизы государственных инвестиционных проектов, несут ответственность, установленную законами Республики Казахстан, в соответствии со статьей 41 настоящего Кодекса и направляют в центральный уполномоченный орган по бюджетной политике или местный уполномоченный орган по государственному планированию информацию по результатам проведенных экономических экспертиз государственных инвестиционных проектов для публикации.

Статья 150. Корректировка утвержденных (уточненных) параметров государственных инвестиционных проектов

1. Порядок корректировки утвержденных (уточненных) параметров государственных инвестиционных проектов определяется:

центральным уполномоченным органом по бюджетной политике по согласованию с центральным уполномоченным органом по бюджетному планированию в связи с корректировкой инвестиционного предложения, технико-экономического обоснования и финансово-экономического обоснования;

уполномоченным органом по делам архитектуры, градостроительства и строительства в связи с корректировкой проектно-сметной документации;

уполномоченным органом в сфере информатизации по согласованию с центральным уполномоченным органом по бюджетной политике и центральным уполномоченным органом по бюджетному планированию в связи с корректировкой технического задания по проектам создания и развития объектов информатизации.

2. Увеличение утвержденных (уточненных) параметров местных государственных инвестиционных проектов в связи с корректировкой технико-экономического обоснования, проектно-сметной документации или включением в нее дополнительных компонентов, не предусмотренных типовым проектом, финансируется за счет средств соответствующего местного бюджета.

Допускается финансирование за счет республиканского бюджета по предложению Республиканской бюджетной комиссии увеличения в связи с корректировкой технико-экономического обоснования или проектно-сметной документации или включением в нее дополнительных компонентов утвержденных (уточненных) параметров местных государственных инвестиционных проектов, направленных на реализацию критически важных объектов или проектов общестранового значения.

Не допускается уменьшение сумм утвержденных (уточненных) параметров местных государственных инвестиционных проектов, если такое уменьшение предполагает превышение тридцатипроцентного значения авансовой (предварительной) оплаты от суммы договора на текущий финансовый год.

Не допускается корректировка в четвертом квартале текущего финансового года государственных инвестиционных проектов, предусматривающих снижение показателей конечных результатов.

Статья 151. Планирование проектов государственно-частного партнерства

1. Проект государственно-частного партнерства – совокупность последовательных мероприятий по осуществлению государственно-частного партнерства, реализуемых в течение ограниченного периода времени и имеющих завершенный характер согласно законодательству Республики Казахстан о государственно-частном партнерстве.

2. Планирование проектов государственно-частного партнерства осуществляется согласно законодательству Республики Казахстан о государственно-частном партнерстве с обязательным применением минимальных социальных стандартов, минимальных стандартов инженерно-коммуникационной, транспортной инфраструктур, результатов мониторинга обеспеченности населенных пунктов минимально обязательным уровнем объектов и услуг (благ) в зависимости от типа (город, село) и размера (численности населения) населенных пунктов системы региональных стандартов для населенных пунктов, проводимого в рамках системы региональных стандартов для населенных пунктов.

Статья 152. Мониторинг реализации государственных инвестиционных проектов и достижения конечных результатов, предусмотренных паспортами бюджетных программ развития

1. Мониторинг реализации государственных инвестиционных проектов предусматривает:

1) сбор и обработку администраторами бюджетных программ, центральными государственными и местными исполнительными органами информации о ходе и результатах реализации государственных инвестиционных проектов;

2) представление центральными государственными и местными исполнительными органами отчетов о ходе и результатах реализации государственных инвестиционных проектов соответственно в центральный уполномоченный орган по бюджетной политике и центральный уполномоченный орган по исполнению бюджета и местные уполномоченные органы по государственному планированию.

Центральный уполномоченный орган по бюджетной политике или местный уполномоченный орган по государственному планированию привлекает к сбору и анализу отчетов о ходе и результатах мониторинга государственных инвестиционных проектов юридическое лицо, определенное Правительством Республики Казахстан или местным исполнительным органом.

2. Мониторинг реализации республиканских государственных инвестиционных проектов осуществляется администраторами республиканских бюджетных программ.

3. Мониторинг реализации местных государственных инвестиционных проектов, в том числе реализуемых за счет целевых трансфертов на развитие из республиканского бюджета, внебюджетных фондов, осуществляется местными исполнительными органами.

4. Мониторинг реализации проектов государственно-частного партнерства осуществляется в соответствии с законодательством Республики Казахстан о государственно-частном партнерстве.

5. Мониторинг достижения конечных результатов, предусмотренных паспортами бюджетных программ развития и документацией государственных инвестиционных проектов, осуществляется администраторами бюджетных программ в течение трех лет после завершения проектов в порядке, определяемом центральным уполномоченным органом по бюджетной политике совместно с центральным уполномоченным органом по исполнению бюджета.

6. Порядок и сроки представления отчетности и формы, а также требования к предоставляемой информации о ходе и результатах реализации государственных инвестиционных проектов определяются центральным уполномоченным органом по бюджетной политике совместно с центральным уполномоченным органом по исполнению бюджета.

7. Центральный уполномоченный орган по бюджетной политике и местные уполномоченные органы по государственному планированию на основании мониторинга, предусмотренного пунктами 2 – 5 настоящей статьи, формируют сводный отчет по результатам мониторинга реализации государственных инвестиционных проектов по итогам финансового года.

8. Результаты мониторинга реализации государственных инвестиционных проектов применяются в соответствии со статьей 45 настоящего Кодекса.

9. Ответственность за проведение мониторинга реализации государственных инвестиционных проектов и достижения конечных результатов, предусмотренных паспортами бюджетных программ развития, устанавливается статьей 41 настоящего Кодекса.

Статья 153. Оценка реализации государственных инвестиционных проектов

1. Оценка реализации государственных инвестиционных проектов осуществляется в постинвестиционный период через три года после их завершения.

Оценка реализации проектов государственно-частного партнерства осуществляется в соответствии с законодательством Республики Казахстан о государственно-частном партнерстве.

2. Оценку реализации республиканских государственных инвестиционных проектов осуществляет центральный уполномоченный орган по бюджетной политике с привлечением юридического лица, определенного Правительством Республики Казахстан.

Оценку реализации местных государственных инвестиционных проектов, в том числе за счет целевых трансфертов на развитие из республиканского бюджета, внебюджетных фондов, осуществляет местный уполномоченный орган по государственному планированию с привлечением юридического лица, определенного местными исполнительными органами.

3. Порядок проведения оценки реализации государственных инвестиционных проектов определяется центральным уполномоченным органом по бюджетной политике по согласованию с центральным уполномоченным органом по исполнению бюджета, за исключением оценки реализации проектов государственно-частного партнерства.

4. Результаты оценки реализации государственных инвестиционных проектов применяются в соответствии со статьей 46 настоящего Кодекса.

Глава 30. БЮДЖЕТНОЕ КРЕДИТОВАНИЕ

Статья 154. Общие положения о бюджетном кредитовании

1. Бюджетное кредитование представляет собой процесс, включающий процедуры принятия решения о предоставлении, использовании, обслуживании и погашении бюджетного кредита.

2. Бюджетные кредиты направляются на:

1) реализацию бюджетных инвестиционных проектов;

2) осуществление внешнеэкономической деятельности государства;

3) реализацию государственной инвестиционной политики финансовыми агентствами;

4) покрытие дефицита наличности на контрольном счете наличности нижестоящих бюджетов;

5) решение социально-экономических задач развития республики или региона;

6) обеспечение продовольственной безопасности посредством закупа сельскохозяйственной продукции.

3. Бюджетные кредиты не предоставляются на цели участия в уставных капиталах юридических лиц, покрытие убытков хозяйственной деятельности заемщиков, оплату услуг поверенным (агентам).

Под убытками хозяйственной деятельности понимаются потери, выраженные в денежной форме, превышение расходов юридического лица над доходами, влекущее уменьшение материальных и денежных ресурсов, возникшее в результате хозяйственной деятельности.

Запрещается размещать на депозитах и в других инструментах в банках второго уровня, организациях, осуществляющих отдельные виды банковских операций, бюджетные средства, выданные на возвратной основе заемщикам из республиканского и местного бюджетов.

4. Предоставление бюджетных кредитов осуществляется в соответствии со следующими принципами:

1) возвратности, предусматривающим обязательность погашения бюджетного кредита в соответствии с кредитным договором, за исключением безнадежных к взысканию задолженности;

2) обеспеченности, предусматривающим наличие обеспечения исполнения обязательств установленными законодательством Республики Казахстан способами;

3) платности, предусматривающим оплату заемщиком вознаграждения за предоставление бюджетного кредита;

4) срочности, предусматривающим установление срока предоставления бюджетного кредита.

5. Бюджетные кредиты предоставляются при соблюдении следующих условий:

1) отсутствие налоговой задолженности;

2) наличие обеспечения исполнения обязательств заемщика по бюджетному кредиту;

3) отсутствие просроченной задолженности заемщика по ранее предоставленным бюджетным кредитам.

6. Бюджетные кредиты предоставляются при соблюдении следующих критериев:

1) экономическая и социальная эффективность реализации мероприятий посредством бюджетного кредитования;

2) окупаемость мероприятий, реализуемых за счет бюджетного кредита;

3) кредитоспособность заемщика в соответствии с критериями, определяемыми уполномоченным органом по исполнению бюджета по согласованию с уполномоченным органом по бюджетной политике.

7. Кредитным договором является соглашение между кредитором, администратором бюджетной программы и заемщиком, устанавливающее правоотношения сторон при предоставлении, использовании, обслуживании и погашении бюджетного кредита.

Кредитный договор составляется в электронной форме в информационной системе и удостоверяется посредством электронной цифровой подписи сторон договора.

В случае невозможности заключения кредитных договоров в электронном виде допускается оформление кредитного договора на бумажном носителе.

8. Субъектами бюджетного кредитования являются кредитор, администратор бюджетной программы, заемщик, конечный заемщик и поверенный (агент).

Права и обязанности субъектов бюджетного кредитования определяются в кредитных договорах и (или) договоре поручения в соответствии с настоящим Кодексом и другими законодательными актами Республики Казахстан.

Кредитором является сторона кредитного договора, предоставляющая бюджетный кредит в соответствии с бюджетным и гражданским законодательством Республики Казахстан.

Кредитором при бюджетном кредитовании из республиканского бюджета является Правительство Республики Казахстан.

От лица Правительства Республики Казахстан при бюджетном кредитовании кредитором выступает центральный уполномоченный орган по исполнению бюджета.

Кредитором при бюджетном кредитовании из местного бюджета является соответствующий местный исполнительный орган.

Кредитор обеспечивает бюджетное кредитование в соответствии с настоящим Кодексом и законодательством Республики Казахстан, осуществляет контроль за выполнением условий кредитного договора.

Администратор бюджетной программы при бюджетном кредитовании является стороной кредитного договора и осуществляет:

1) определение на конкурсной основе специализированных организаций и поверенных (агентов), за исключением финансовых агентств и национальной компании в сфере агропромышленного комплекса, участвующей в обеспечении продовольственной безопасности;

2) контроль и мониторинг целевого и эффективного использования, погашения и обслуживания бюджетных кредитов;

3) претензионно-исковую работу по возврату бюджетных кредитов.

Заемщиком является сторона кредитного договора, получающая бюджетный кредит, которая несет обязательства по погашению основного долга и выплате вознаграждения, а также других платежей в соответствии с кредитным договором.

Заемщиками могут быть:

1) специализированные организации – банки, организации, осуществляющие отдельные виды банковских операций, а также организации, контрольный пакет акций которых принадлежит государству либо национальному холдингу, либо национальному управляющему холдингу, являющиеся резидентами Республики Казахстан;

2) местные исполнительные органы, аппараты акимов городов районного значения, сел, поселков, сельских округов;

3) иностранные государства;

4) физические лица.

Конечным заемщиком является конечный получатель бюджетного кредита, предоставляемого ему на условиях, определенных кредитором или финансовым агентством.

Конечными заемщиками могут быть физические и юридические лица, являющиеся резидентами Республики Казахстан, осуществляющие предпринимательскую деятельность.

Отбор и кредитование конечных заемщиков осуществляются специализированными организациями или заемщиком в лице местного исполнительного органа в соответствии с целевым назначением бюджетной программы, а также их собственной кредитной политикой.

Поверенным (агентом) является лицо, которое на основе договора поручения совершает от имени и за счет кредитора (доверителя) или администратора бюджетной программы и в соответствии с его указаниями определенные поручения, связанные с бюджетным кредитованием.

Поверенными (агентами) выступают банк, организация, осуществляющая отдельные виды банковских операций, или организация, контрольный пакет акций которых принадлежит государству или национальному холдингу либо национальному управляющему холдингу, являющиеся резидентами Республики Казахстан.

Поверенный (агент) определяется:

при бюджетном кредитовании из республиканского бюджета – центральным уполномоченным органом по исполнению бюджета или администратором бюджетной программы в соответствии с законодательством Республики Казахстан о государственных закупках, за исключением финансового агентства;

при бюджетном кредитовании из местного бюджета – администратором бюджетной программы в соответствии с законодательством Республики Казахстан о государственных закупках, за исключением финансового агентства.

Определение полномочий поверенного (агента), размер и порядок оплаты вознаграждения за исполнение поверенным (агентом) поручений определяются центральным уполномоченным органом по исполнению бюджета или администратором бюджетной программы.

9. Основные условия бюджетного кредита устанавливаются решением центрального уполномоченного органа по исполнению бюджета или соответствующего местного исполнительного органа.

Администраторы бюджетных программ после утверждения соответствующих бюджетов направляют в центральный уполномоченный орган по исполнению бюджета или соответствующий местный исполнительный орган основные условия бюджетного кредита для последующего утверждения.

10. Способы предоставления бюджетного кредита:

1) единовременный бюджетный кредит – выделение бюджетных средств заемщику производится единовременно либо частями согласно графику перечисления средств в течение финансового года;

2) бюджетная кредитная линия – выделение средств заемщику производится частями в течение нескольких финансовых лет в соответствии с утвержденным финансово-экономическим обоснованием.

Принятые обязательства в рамках бюджетной кредитной линии учитываются при определении лимитов расходов администраторов бюджетных программ и планировании соответствующего бюджета.

Бюджетная кредитная линия предоставляется исключительно финансовым агентствам в соответствии с частью третьей пункта 13 настоящей статьи.

11. Сроком бюджетного кредита является период времени, в течение которого заемщик получает, использует, обслуживает и погашает бюджетный кредит.

Срок бюджетного кредита исчисляется с момента перечисления кредитором средств бюджетного кредита со счета администратора бюджетной программы.

В зависимости от срока предоставления бюджетные кредиты подразделяются на краткосрочные, среднесрочные и долгосрочные.

12. Периодом освоения бюджетного кредита является период времени, в течение которого заемщик может использовать бюджетный кредит для реализации мероприятий в соответствии с целями предоставления бюджетного кредита.

13. Исполнение обязательств по бюджетному кредиту обеспечивается залогом, гарантией, поручительством или другими способами, предусмотренными законодательством Республики Казахстан или договором.

Местным исполнительным органам, аппаратам акимов городов районного значения, сел, поселков, сельских округов, национальной компании в сфере агропромышленного комплекса, участвующей в обеспечении продовольственной безопасности, и финансовым агентствам, перечень которых определяется Правительством Республики Казахстан, бюджетные кредиты из республиканского бюджета могут выделяться без обеспечения исполнения обязательств.

Порядок включения финансовых агентств в перечень финансовых агентств, получающих бюджетные кредиты из республиканского бюджета без обеспечения, определяется уполномоченным органом по исполнению бюджета по согласованию с уполномоченным органом по бюджетной политике.

Стоимость обеспечения возврата бюджетного кредита не должна быть менее размера бюджетного кредита с учетом суммы вознаграждения, начисляемой до первого планового погашения основного долга в соответствии с графиком погашения.

Оценка обеспечения исполнения обязательств по бюджетному кредиту осуществляется в соответствии с законодательством Республики Казахстан.

Оплата услуг по оценке обеспечения исполнения обязательств по бюджетному кредиту производится заемщиком или конечным заемщиком.

14. Вознаграждением является плата, осуществляемая заемщиком за использование бюджетного кредита.

15. Ставкой вознаграждения является величина вознаграждения, выражаемая в процентах годовых.

Виды, порядок определения и установления ставок вознаграждения определяются уполномоченным органом по исполнению бюджета по согласованию с уполномоченным органом по бюджетной политике.

16. Способы предоставления бюджетного кредита, график погашения и обслуживания бюджетного кредита, процедуры реструктуризации бюджетного кредита и замены заемщика, условия исковой давности, условия перевода долга по бюджетному кредиту, прекращение требований кредиторов и прекращение гарантии по бюджетным кредитам, процедуры контроля по бюджетным кредитам определяются центральным уполномоченным органом по исполнению бюджета.

Реструктуризация бюджетного кредита осуществляется на основании решения центрального уполномоченного органа по исполнению бюджета или соответствующего местного исполнительного органа по каждому кредитному договору при наличии положительного заключения консультативно-совещательного органа при центральном уполномоченном органе по исполнению бюджета или местном исполнительном органе.

Статья 155. Процедуры принятия решения о предоставлении бюджетного кредита

Принятие решения о предоставлении бюджетного кредита включает:

1) определение центральным уполномоченным органом по бюджетной политике или местным уполномоченным органом по государственному планированию целесообразности бюджетного кредитования в порядке, определенном центральным уполномоченным органом по бюджетной политике, за исключением бюджетных кредитов, направляемых на покрытие дефицита наличности нижестоящих бюджетов;

2) рассмотрение центральным уполномоченным органом по бюджетному планированию и местными уполномоченными органами по государственному планированию бюджетных программ, предлагаемых администратором бюджетных программ к реализации посредством бюджетного кредитования, на предмет соответствия их критериям бюджетного кредитования.

Определение центральным уполномоченным органом по бюджетной политике целесообразности бюджетного кредитования бюджетных инвестиционных проектов и реализации государственной инвестиционной политики финансовыми агентствами осуществляется на основании заключения экономической экспертизы юридического лица, определяемого Правительством Республики Казахстан.

Определение местными уполномоченными органами по государственному планированию целесообразности бюджетного кредитования бюджетных инвестиционных проектов, требующих разработки технико-экономического обоснования, и реализации государственной инвестиционной политики финансовыми агентствами за счет средств местного бюджета осуществляется с учетом заключения экономической экспертизы;

3) рассмотрение бюджетной комиссией бюджетного запроса и заключения центрального уполномоченного органа по бюджетному планированию или местного уполномоченного органа по государственному планированию;

4) выработку бюджетной комиссией предложений по включению бюджетной программы, направленной на предоставление бюджетных кредитов, в проект бюджета.

Статья 156. Процедура предоставления бюджетного кредита

1. Процедура предоставления бюджетного кредита включает следующие этапы:

1) определение основных условий бюджетного кредита;

2) определение заемщика, в том числе конечного заемщика при наличии;

3) заключение кредитного договора и связанных с ним договоров;

4) предоставление бюджетного кредита заемщику.

2. Процедуры по предоставлению бюджетных кредитов, в том числе перечень документов, необходимых при их представлении, определяются уполномоченным органом по исполнению бюджета по согласованию с уполномоченным органом по бюджетной политике.

3. Порядок и условия бюджетного кредитования иностранного государства устанавливаются в международном договоре о предоставлении бюджетного кредита.

Статья 157. Использование бюджетного кредита

Заемщик использует средства бюджетного кредита только на цели, предусмотренные бюджетной программой и кредитным договором.

Конечный заемщик использует средства бюджетного кредита исключительно на цели, предусмотренные кредитным договором, в соответствии с бюджетной программой и бюджетным законодательством Республики Казахстан.

В случае использования бюджетного кредита по нецелевому назначению заемщик и конечный заемщик несут ответственность в соответствии с законами Республики Казахстан и условиями кредитного договора.

Статья 158. Обслуживание бюджетного кредита

1. Обслуживанием бюджетного кредита признается деятельность уполномоченного органа по исполнению бюджета, государственного казначейства или поверенного (агента) по учету использования средств бюджетного кредита и осуществлению заемщиком платежей в погашение основного долга, вознаграждения и прочих платежей в соответствии с условиями кредитного договора.

Основным долгом является сумма полученного и непогашенного бюджетного кредита без учета начисляемых по нему сумм вознаграждения, комиссионных платежей, неустойки (штрафов, пени).

2. Обслуживание основного долга представляет собой совокупные выплаты в определенном периоде времени вознаграждения, иных платежей в соответствии с условиями кредитного договора.

3. Задолженностью (просроченной задолженностью) является сумма не произведенных заемщиком и конечным заемщиком платежей, сроки которых наступили в соответствии с графиком погашения и обслуживания бюджетного кредита (кредитным договором).

4. Порядок начисления вознаграждения устанавливается в кредитном договоре.

Статья 159. Погашение бюджетного кредита

1. Погашением бюджетного кредита является погашение заемщиком основного долга по бюджетному кредиту в соответствии с кредитным договором и законодательством Республики Казахстан.

2. В случае непогашения, несвоевременного погашения бюджетного кредита заемщик и конечный заемщик несут ответственность в соответствии с законами Республики Казахстан и условиями кредитного договора.

3. Условия погашения бюджетного кредита определяются уполномоченным органом по исполнению бюджета.

Статья 160. Прекращение требования кредитора по погашению бюджетного кредита и прекращение гарантии

1. Требование кредитора по погашению бюджетного кредита прекращается при надлежащем исполнении заемщиком обязательств по кредитному договору в случае совпадения заемщика и кредитора в одном лице либо при ликвидации заемщика в соответствии с законодательством Республики Казахстан или на основании судебного акта.

Не осуществляется погашение задолженности по бюджетным кредитам, признанным безнадежными к взысканию.

Порядок признания бюджетных кредитов безнадежными к взысканию определяется центральным уполномоченным органом по исполнению бюджета.

Прекращение требований кредитора по государственным образовательным и студенческим кредитам в случае смерти заемщика либо объявления его умершим осуществляется по решению центрального уполномоченного органа по исполнению бюджета на основании данных поверенного (агента).

2. В случае ликвидации заемщика прекращение требования кредитора по погашению бюджетного кредита осуществляется после проведения предусмотренных законодательством Республики Казахстан предварительных процедур по оценке исполнения обязательств:

1) по бюджетным кредитам, выданным из республиканского бюджета, на основании решения кредитора;

2) по бюджетным кредитам, выданным из местного бюджета, на основании решения маслихата.

3. Задолженность ликвидированных заемщиков, указанных в пункте 2 настоящей статьи, задолженность заемщиков, по которым прекращены требования на основании вступившего в законную силу решения суда об отказе в удовлетворении или частичном удовлетворении иска кредитора или администратора бюджетной программы, а также задолженность по бюджетным кредитам, признанным безнадежными к взысканию, подлежат списанию кредитором.

Статья 161. Контроль за бюджетными кредитами

1. Кредитором, администратором бюджетной программы и (или) поверенным (агентом) осуществляется контроль за использованием бюджетного кредита по целевому назначению и наличием обеспечения исполнения обязательств по нему в порядке, установленном уполномоченным органом по исполнению бюджета по согласованию с уполномоченным органом по бюджетной политике.

2. При выявлении фактов использования бюджетного кредита не по целевому назначению кредитор, администратор бюджетной программы или поверенный (агент) взыскивают с заемщика неправомерно использованную сумму кредита с взиманием штрафа в размере, установленном в кредитном договоре.

Статья 162. Мониторинг и учет бюджетных кредитов

1. Бюджетные кредиты подлежат обязательной регистрации, учету и мониторингу в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

По бюджетным кредитам осуществляются бюджетный мониторинг и оценка результатов в соответствии с настоящим Кодексом.

2. Кредиторы ведут реестры всех предоставленных бюджетных кредитов в разрезе заемщиков и поверенных (агентов).

3. Формы информации предоставляются заемщиками, поверенными (агентами), конечными заемщиками в порядке, установленном центральным уполномоченным органом по исполнению бюджета.

Глава 31. ГРАНТЫ

Статья 163. Общие положения о связанных и несвязанных грантах

1. Грант – безвозмездная финансовая или техническая помощь, предоставляемая донорами государственным организациям Республики Казахстан.

Безвозмездная финансовая помощь – предоставление донорами государственным организациям Республики Казахстан денег для финансирования поставки товаров, выполнения работ и оказания услуг.

Безвозмездная техническая помощь – осуществление или организация донорами поставки товаров, выполнения работ и оказания услуг государственным организациям Республики Казахстан.

Доноры – иностранные государства, их правительства и агентства, международные и зарубежные государственные организации, зарубежные неправительственные общественные организации и фонды, деятельность которых не противоречит Конституции Республики Казахстан.

2. Несвязанные гранты – гранты, не предусматривающие дальнейшее заимствование Правительством Республики Казахстан у донора, предоставившего грант, или софинансирование из республиканского и местных бюджетов.

Привлечение, использование, мониторинг и оценка использования несвязанных грантов осуществляются в порядке, определяемом центральным уполномоченным органом по бюджетной политике.

3. Связанные гранты – гранты, предусматривающие дальнейшее заимствование Правительством Республики Казахстан у донора, предоставившего грант, или софинансирование из республиканского и местных бюджетов в рамках соответствующей бюджетной программы, направленной на реализацию связанного гранта.

Соглашение о связанном гранте – договор между государственным органом и донором, предусматривающий предоставление Республике Казахстан безвозмездной финансовой или технической помощи.

Статья 164. Планирование связанных грантов

1. Планированием связанных грантов является деятельность центральных государственных органов по формированию, предоставлению и отбору заявок на привлечение связанных грантов, основанных на предложениях доноров о предоставлении безвозмездной финансовой и технической помощи.

2. Заявки на привлечение связанных грантов представляются центральными государственными органами с учетом заявок местных представительных и исполнительных органов в центральный уполномоченный орган по бюджетной политике в порядке, определяемом центральным уполномоченным органом по бюджетной политике.

К заявкам на привлечение связанных грантов, направленных или предусматривающих создание или развитие информационных систем, прилагается отраслевое заключение уполномоченного органа в сфере информатизации.

3. Отбор заявок на привлечение связанных грантов осуществляется центральным уполномоченным органом по бюджетной политике на основании соответствия заявки на привлечение связанного гранта документам Системы государственного планирования Республики Казахстан, политике предоставления связанных грантов донорами.

Статья 165. Привлечение связанных грантов

1. На основании отобранных заявок на привлечение связанных грантов центральный уполномоченный орган по бюджетной политике направляет донорам заявки на предоставление связанных грантов.

2. В случае одобрения донором заявки на привлечение связанного гранта целесообразность его привлечения определяется соответствующими бюджетными комиссиями.

По итогам одобрения заявок соответствующими бюджетными комиссиями центральным уполномоченным органом по бюджетной политике утверждается перечень заявок на привлечение связанных грантов.

3. На основании предложений соответствующих бюджетных комиссий в течение года в утвержденный перечень заявок на привлечение связанных грантов центральным уполномоченным органом по бюджетной политике могут вноситься изменения и дополнения.

4. Соглашение о связанном гранте заключается после утверждения республиканского или местных бюджетов.

Статья 166. Использование связанных грантов

1. Использование связанных грантов осуществляется государственными организациями – получателями грантов в соответствии с соглашением о связанном гранте и законодательством Республики Казахстан.

2. Государственные организации – получатели связанных грантов обязаны:

1) своевременно исполнять принятые на себя обязательства, предусмотренные соглашением о связанном гранте;

2) обеспечить целевое и эффективное использование полученных связанных грантов;

3) обеспечить постановку на баланс оборудования и материалов, приобретенных за счет связанных грантов;

4) своевременно осуществить таможенное декларирование при импорте товаров, закупаемых за счет грантов;

5) ежемесячно предоставлять в уполномоченный орган по исполнению бюджета информацию об использовании связанных грантов.

3. По завершении использования связанного гранта государственные организации – получатели связанных грантов представляют в центральный уполномоченный орган по бюджетной политике, а по связанным грантам, направленным или предусматривающим создание и развитие информационных систем, также в уполномоченный орган в сфере информатизации окончательный отчет об использовании связанного гранта, подписанный уполномоченным представителем донора и первым руководителем центрального государственного или местного представительного или исполнительного органа, по заявке которого осуществлено привлечение связанного гранта.

Статья 167. Мониторинг и оценка использования связанных грантов

1. Мониторинг использования связанных грантов предусматривает:

1) сбор и обработку центральными государственными, местными представительными и исполнительными органами информации о ходе и результатах использования связанных грантов;

2) представление центральными государственными, местными представительными и исполнительными органами отчетов о ходе и результатах использования связанных грантов в центральные уполномоченные органы по бюджетной политике и исполнению бюджета, а также в предусмотренных настоящим Кодексом случаях – в уполномоченный орган в сфере информатизации и связи.

2. Порядок, сроки и формы представления отчетности, а также требования к предоставляемой информации о ходе и результатах использования связанных грантов определяются центральным уполномоченным органом по бюджетной политике совместно с центральным уполномоченным органом по исполнению бюджета, а также для предусмотренных настоящим Кодексом случаев – уполномоченным органом в сфере информатизации и связи.

3. Оценка использования связанных грантов осуществляется центральным уполномоченным органом по бюджетной политике в порядке, определяемом центральным уполномоченным органом по бюджетной политике и центральным уполномоченным органом по исполнению бюджета.

4. Центральный уполномоченный орган по бюджетной политике формирует сводный отчет об использовании связанных грантов, основанный на результатах их оценки, и представляет его в центральный уполномоченный орган по исполнению бюджета.

5. Сводный отчет об использовании связанных грантов и результаты оценки использования связанных грантов подлежат публикации в соответствии со статьей 40 настоящего Кодекса.

РАЗДЕЛ 8. ПЕРЕХОДНЫЕ И ЗАКЛЮЧИТЕЛЬНЫЕ ПОЛОЖЕНИЯ

Глава 32. ПЕРЕХОДНЫЕ ПОЛОЖЕНИЯ

Статья 168. Особенности исполнения, уточнения, секвестра и корректировки республиканского и местного бюджетов в 2025 финансовом году

1. Республиканские и местные бюджеты на 2025 финансовый год действуют по структуре бюджета, которая состоит из следующих разделов:

1) доходы:

налоговые поступления;

неналоговые поступления;

поступления от продажи основного капитала;

поступления трансфертов;

2) затраты;

3) чистое бюджетное кредитование:

бюджетные кредиты;

погашение бюджетных кредитов;

4) сальдо по операциям с финансовыми активами:

приобретение финансовых активов;

поступления от продажи финансовых активов государства;

5) дефицит (профицит) бюджета;

6) ненефтяной дефицит (профицит) бюджета;

7) финансирование дефицита (использование профицита) бюджета:

поступление займов;

погашение займов;

используемые остатки бюджетных средств.

2. Поступлениями бюджета являются доходы, суммы погашения бюджетных кредитов, поступления от продажи финансовых активов государства, займы.

Доходами бюджета являются налоговые, неналоговые поступления, поступления от продажи основного капитала, поступления трансфертов.

Доходы не имеют целевого назначения, за исключением целевых трансфертов. Введение новых видов доходов, отмена или изменение действующих осуществляются с обязательным внесением изменений и (или) дополнений в настоящий Кодекс.

Налоговыми поступлениями являются налоги и другие обязательные платежи в бюджет, установленные Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), таможенные пошлины, таможенные сборы, установленные в соответствии с таможенным законодательством Евразийского экономического союза и (или) Республики Казахстан, а также специальные, антидемпинговые, компенсационные пошлины, установленные в соответствии с Договором о Евразийском экономическом союзе.

К налоговым поступлениям также относятся авансовые платежи, вносимые в соответствии с таможенным законодательством Евразийского экономического союза и (или) Республики Казахстан в счет уплаты предстоящих таможенных пошлин, таможенных сборов, налогов, специальных, антидемпинговых, компенсационных пошлин.

Неналоговыми поступлениями являются обязательные, невозвратные платежи в бюджет, установленные настоящим Кодексом и другими законодательными актами Республики Казахстан, кроме предусмотренных Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), таможенным законодательством Евразийского экономического союза и (или) Республики Казахстан, не относящиеся к поступлениям от продажи основного капитала, туристские взносы для иностранцев, а также деньги, передаваемые в бюджет на безвозмездной основе, кроме трансфертов.

Поступлениями от продажи основного капитала являются поступления в бюджет денег от:

1) продажи государственного имущества, закрепленного за государственными учреждениями;

2) продажи товаров из государственного материального резерва;

3) продажи земельных участков, находящихся в государственной собственности, в частную собственность или предоставления их в постоянное или временное землепользование либо их реализации иным способом в порядке, предусмотренном законами Республики Казахстан или международными договорами;

4) продажи нематериальных активов, принадлежащих государству.

Поступлениями трансфертов являются поступления трансфертов из одного уровня бюджета в другой, из Национального фонда Республики Казахстан в республиканский бюджет.

Суммами погашения бюджетных кредитов являются поступления в бюджет, связанные с возвратом основного долга по полученным из бюджета кредитам, а также исполнением юридическими лицами требований по оплаченным государственным гарантиям, государственным гарантиям по поддержке экспорта.

Поступлениями от продажи финансовых активов государства являются поступления в бюджет от продажи долей участия, ценных бумаг юридических лиц, в том числе международных организаций, находящихся в государственной собственности, государственных учреждений и государственных предприятий в виде имущественного комплекса, а также иного государственного имущества, находящегося в оперативном управлении или хозяйственном ведении государственных предприятий.

Займами являются поступления денег в бюджет, связанные с выпуском государственных эмиссионных ценных бумаг и (или) заключением договоров займов.

3. Налоговыми поступлениями в республиканский бюджет являются:

1) корпоративный подоходный налог от субъектов крупного предпринимательства по перечню, утверждаемому центральным уполномоченным органом по государственному планированию совместно с центральным уполномоченным органом по исполнению бюджета, за исключением поступлений от организаций нефтяного сектора.

Перечень субъектов крупного предпринимательства, предусмотренный абзацем первым настоящего подпункта, утверждается не позднее 1 мая предшествующего года и не подлежит изменению в период действия закона об объемах трансфертов общего характера;

2) налог на добавленную стоимость, в том числе на произведенные товары, выполненные работы и оказанные услуги на территории Республики Казахстан, и на товары, импортируемые на территорию Республики Казахстан;

3) акцизы на товары, импортируемые на территорию Республики Казахстан в соответствии с законодательством Республики Казахстан;

4) налог на игорный бизнес;

5) налог на сверхприбыль, за исключением поступлений от организаций нефтяного сектора;

6) бонусы, за исключением поступлений от организаций нефтяного сектора;

7) налог на добычу полезных ископаемых, за исключением поступлений от организаций нефтяного сектора;

8) рентный налог на экспорт, за исключением поступлений от организаций нефтяного сектора;

9) доля Республики Казахстан по разделу продукции по заключенным контрактам, за исключением поступлений от организаций нефтяного сектора;

10) дополнительный платеж недропользователя, осуществляющего деятельность по контракту о разделе продукции, за исключением поступлений от организаций нефтяного сектора;

11) сбор за проезд автотранспортных средств по территории Республики Казахстан;

12) сбор за выдачу разрешения на использование радиочастотного спектра телевизионным и радиовещательным организациям;

13) сбор за постановку на учет теле-, радиоканала, периодического печатного издания, информационного агентства и сетевого издания;

14) сбор за государственную регистрацию лекарственных средств и медицинских изделий, а также их перерегистрацию;

15) плата за предоставление междугородной и (или) международной телефонной связи, а также сотовой связи;

16) плата за использование радиочастотного спектра;

17) плата за цифровой майнинг;

18) таможенные пошлины на ввозимые и вывозимые товары;

19) таможенные сборы, уплачиваемые в соответствии с таможенным законодательством Республики Казахстан;

20) специальные, антидемпинговые, компенсационные пошлины, уплачиваемые в связи с применением мер защиты внутреннего рынка;

21) авансовые платежи, вносимые в соответствии с таможенным законодательством Евразийского экономического союза и Республики Казахстан в счет уплаты предстоящих платежей, перечисленных в подпунктах 18), 19) и 20) части первой настоящего пункта, а также налога на добавленную стоимость и акцизов на товары, импортируемые на таможенную территорию Евразийского экономического союза;

22) консульский сбор;

23) государственная пошлина за проставление уполномоченными Правительством Республики Казахстан государственными органами апостиля на официальных документах, совершенных в Республике Казахстан, в соответствии с международным договором, ратифицированным Республикой Казахстан;

24) сбор за государственную регистрацию космических объектов и прав на них;

25) сбор за выдачу разрешительных документов, согласия для участников банковского и страхового рынков;

26) лицензионный сбор за выдачу лицензии, связанной с правом занятия отдельными подвидами деятельности в сфере углеводородов;

27) сбор за выдачу документа, подтверждающего резидентство иностранца или лица без гражданства, являющегося инвестиционным резидентом Международного финансового центра "Астана".

Неналоговыми поступлениями в республиканский бюджет являются:

1) доходы от республиканской собственности:

поступления части чистого дохода республиканских государственных предприятий;

поступления части чистого дохода Национального Банка Республики Казахстан;

дивиденды на государственные пакеты акций, находящиеся в республиканской собственности;

доходы на доли участия в юридических лицах, находящиеся в республиканской собственности;

доходы от аренды имущества, находящегося в республиканской собственности;

вознаграждения за размещение средств государственных внешних займов на счетах в банках второго уровня, по депозитам Правительства Республики Казахстан в Национальном Банке Республики Казахстан и на ежедневный остаток денег на едином казначейском счете;

вознаграждения по кредитам, выданным из республиканского бюджета;

доходы от продажи вооружения и военной техники;

другие доходы от республиканской собственности;

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из республиканского бюджета;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из республиканского бюджета;

4) штрафы, пени, санкции, взыскания, налагаемые государственными учреждениями, финансируемыми из республиканского бюджета, а также содержащимися и финансируемыми из бюджета (сметы расходов) Национального Банка Республики Казахстан, за исключением поступлений от организаций нефтяного сектора, в Фонд компенсации потерпевшим, Фонд поддержки инфраструктуры образования и Специальный государственный фонд;

5) сбор за легализацию имущества;

6) другие неналоговые поступления в республиканский бюджет, за исключением поступлений от организаций нефтяного сектора, в Фонд компенсации потерпевшим, Фонд поддержки инфраструктуры образования и Специальный государственный фонд.

Поступлениями от продажи основного капитала в республиканский бюджет являются деньги от продажи товаров из государственного материального резерва.

Поступлениями трансфертов в республиканский бюджет являются:

1) трансферты из областных бюджетов, бюджетов городов республиканского значения, столицы;

2) гарантированный трансферт в республиканский бюджет из Национального фонда Республики Казахстан;

3) целевой трансферт в республиканский бюджет из Национального фонда Республики Казахстан.

В республиканский бюджет зачисляются поступления от погашения выданных из республиканского бюджета кредитов, правительственных займов.

4. Налоговыми поступлениями в областной бюджет являются:

1) индивидуальный подоходный налог по нормативам распределения доходов, установленным областным маслихатом;

2) корпоративный подоходный налог по нормативам распределения доходов, установленным областным маслихатом в размере не более пятидесяти процентов от поступивших налоговых отчислений, за исключением поступлений от субъектов крупного предпринимательства по перечню, утверждаемому центральным уполномоченным органом по государственному планированию совместно с центральным уполномоченным органом по исполнению бюджета, и поступлений от организаций нефтяного сектора;

3) социальный налог по нормативам распределения доходов, установленным областным маслихатом;

4) плата за негативное воздействие на окружающую среду;

5) плата за пользование водными ресурсами поверхностных источников;

6) плата за лесные пользования;

7) сбор за выдачу или продление разрешения на привлечение иностранной рабочей силы в Республику Казахстан;

8) плата за пользование растительными ресурсами в порядке специального пользования растительным миром;

9) плата за пользование животным миром;

10) платеж по возмещению исторических затрат.

Неналоговыми поступлениями в областной бюджет являются:

1) доходы от коммунальной собственности:

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению областного акимата;

дивиденды на государственные пакеты акций, находящиеся в областной коммунальной собственности;

доходы на доли участия в юридических лицах, находящиеся в областной коммунальной собственности;

поступления от аренды имущества областной коммунальной собственности;

вознаграждения по кредитам, выданным из областного бюджета;

вознаграждения, полученные от размещения в депозиты временно свободных бюджетных денег;

другие доходы от областной коммунальной собственности;

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из областного бюджета;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из областного бюджета;

4) штрафы, пени, санкции, взыскания, налагаемые государственными учреждениями, финансируемыми из областного бюджета;

5) отчисления недропользователей на социально-экономическое развитие региона и развитие его инфраструктуры по нормативам распределения доходов, установленным областным маслихатом;

6) поступления от операторов объектов, оказывающих негативное воздействие на окружающую среду, по искам о возмещении вреда, за исключением поступлений от организаций нефтяного сектора;

7) административные штрафы, пени, санкции, взыскания, налагаемые судебными исполнителями, судебными приставами и другими сотрудниками судов, уполномоченными председателем суда или председательствующим в заседании суда, за исключением поступлений от организаций нефтяного сектора и правонарушений в области налогообложения;

8) другие неналоговые поступления в областной бюджет.

Поступлениями в областной бюджет от продажи основного капитала являются деньги от продажи государственного имущества, закрепленного за государственными учреждениями, финансируемыми из областного бюджета.

Поступлениями трансфертов в областной бюджет являются:

1) трансферты из районных (городов областного значения) бюджетов;

2) трансферты из республиканского бюджета.

В областной бюджет зачисляются поступления от погашения выданных из областного бюджета кредитов, продажи финансовых активов государства, находящихся в областной коммунальной собственности, займов местных исполнительных органов областей.

5. Налоговыми поступлениями в бюджеты города республиканского значения, столицы являются:

1) индивидуальный подоходный налог;

2) корпоративный подоходный налог, за исключением поступлений от субъектов крупного предпринимательства по перечню, утверждаемому центральным уполномоченным органом по государственному планированию совместно с центральным уполномоченным органом по исполнению бюджета, и поступлений от организаций нефтяного сектора;

3) социальный налог;

4) налог на имущество физических и юридических лиц, индивидуальных предпринимателей;

5) земельный налог;

6) единый земельный налог;

7) налог на транспортные средства;

8) акцизы на:

все виды спирта, произведенные на территории Республики Казахстан;

алкогольную продукцию, произведенную на территории Республики Казахстан;

пиво с объемным содержанием этилового спирта не более 0,5 процента, произведенное на территории Республики Казахстан;

табачные изделия, произведенные на территории Республики Казахстан;

легковые автомобили (кроме автомобилей с ручным управлением или адаптером ручного управления, специально предназначенных для лиц с инвалидностью), произведенные на территории Республики Казахстан;

бензин (за исключением авиационного), дизельное топливо, газохол, бензанол, нефрас, смеси легких углеводородов и экологическое топливо;

9) плата за пользование водными ресурсами поверхностных источников;

10) плата за лесные пользования;

11) плата за негативное воздействие на окружающую среду;

12) плата за пользование животным миром;

13) плата за пользование земельными участками;

14) сбор за право занятия отдельными видами деятельности (сбор за выдачу лицензий на занятие отдельными видами деятельности);

15) плата за пользование лицензиями на занятие отдельными видами деятельности;

16) сбор за государственную (учетную) регистрацию юридических лиц, их филиалов и представительств, за исключением коммерческих организаций, а также их перерегистрацию;

17) государственная пошлина, кроме консульского сбора и государственных пошлин, зачисляемых в республиканский бюджет;

18) сбор за государственную регистрацию залога движимого имущества и ипотеки судна, а также государственную регистрацию безотзывного полномочия на дерегистрацию и вывоз воздушного судна;

19) сбор за государственную регистрацию транспортных средств, а также их перерегистрацию;

20) плата за размещение наружной (визуальной) рекламы на открытом пространстве за пределами помещений в городе республиканского значения, столице, полосе отвода автомобильных дорог общего пользования, проходящих через территории города республиканского значения, столицы;

21) сбор за выдачу или продление разрешения на привлечение иностранной рабочей силы в Республику Казахстан;

22) платеж по возмещению исторических затрат.

Неналоговыми поступлениями в бюджеты города республиканского значения, столицы являются:

1) доходы от коммунальной собственности:

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению акиматов города республиканского значения, столицы;

дивиденды на государственные пакеты акций, находящиеся в коммунальной собственности города республиканского значения, столицы;

доходы на доли участия в юридических лицах, находящиеся в коммунальной собственности города республиканского значения, столицы;

доходы от аренды имущества коммунальной собственности города республиканского значения, столицы;

вознаграждения по кредитам, выданным из бюджетов города республиканского значения, столицы;

вознаграждения, полученные от размещения в депозиты временно свободных бюджетных денег;

другие доходы от коммунальной собственности города республиканского значения, столицы;

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из бюджетов города республиканского значения, столицы;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из бюджетов города республиканского значения, столицы;

4) штрафы, пени, санкции, взыскания, налагаемые государственными учреждениями, финансируемыми из бюджетов города республиканского значения, столицы;

5) отчисления недропользователей на социально-экономическое развитие региона и развитие его инфраструктуры;

6) туристские взносы для иностранцев;

7) поступления от операторов объектов, оказывающих негативное воздействие на окружающую среду, по искам о возмещении вреда, за исключением поступлений от организаций нефтяного сектора;

8) административные штрафы, пени, санкции, взыскания, налагаемые судебными исполнителями, судебными приставами и другими сотрудниками судов, уполномоченными председателем суда или председательствующим в заседании суда, за исключением поступлений от организаций нефтяного сектора и правонарушений в области налогообложения;

9) другие неналоговые поступления в бюджет города республиканского значения, столицы.

Поступлениями в бюджет города республиканского значения, столицы от продажи основного капитала являются:

1) деньги от продажи государственного имущества, закрепленного за государственными учреждениями, финансируемыми из бюджетов города республиканского значения, столицы;

2) поступления от продажи земельных участков, за исключением земельных участков сельскохозяйственного назначения;

3) плата за продажу права аренды земельных участков.

Поступлениями трансфертов в бюджеты города республиканского значения, столицы являются трансферты из республиканского бюджета.

В бюджеты города республиканского значения, столицы зачисляются поступления от погашения выданных из бюджетов города республиканского значения, столицы кредитов, продажи финансовых активов государства, находящихся в коммунальной собственности города республиканского значения, столицы, займов местных исполнительных органов города республиканского значения, столицы.

6. Налоговыми поступлениями в районный (города областного значения) бюджет являются:

1) индивидуальный подоходный налог по нормативам распределения доходов, установленным областным маслихатом, за исключением индивидуального подоходного налога по доходам, подлежащим обложению самостоятельно физическими лицами, у которых на территории города районного значения, села, поселка расположено заявленное при постановке на регистрационный учет в органе государственных доходов:

место нахождения – для индивидуального предпринимателя, частного нотариуса, частного судебного исполнителя, адвоката, профессионального медиатора;

место жительства – для остальных физических лиц;

2) корпоративный подоходный налог по нормативам распределения доходов, установленным областным маслихатом в размере не менее пятидесяти процентов от поступивших налоговых отчислений, за исключением поступлений от субъектов крупного предпринимательства по перечню, утверждаемому центральным уполномоченным органом по государственному планированию совместно с центральным уполномоченным органом по исполнению бюджета, и поступлений от организаций нефтяного сектора;

3) социальный налог по нормативам распределения доходов, установленным областным маслихатом;

4) налог на имущество физических и юридических лиц, индивидуальных предпринимателей, за исключением налога на имущество физических лиц по объектам обложения данным налогом, находящимся на территории города районного значения, села, поселка, сельского округа;

5) земельный налог, за исключением земельного налога на земли населенных пунктов с физических и юридических лиц и на земельные участки, находящиеся на территории города районного значения, села, поселка;

6) налог на транспортные средства, за исключением налога на транспортные средства:

с физических лиц, место жительства которых находится на территории города районного значения, села, поселка;

с юридических лиц, место нахождения которых, указываемое в их учредительных документах, располагается на территории города районного значения, села, поселка;

7) акцизы на:

все виды спирта, произведенные на территории Республики Казахстан;

алкогольную продукцию, произведенную на территории Республики Казахстан;

пиво с объемным содержанием этилового спирта не более 0,5 процента, произведенное на территории Республики Казахстан;

табачные изделия, произведенные на территории Республики Казахстан;

легковые автомобили (кроме автомобилей с ручным управлением или адаптером ручного управления, специально предназначенных для лиц с инвалидностью), произведенные на территории Республики Казахстан;

бензин (за исключением авиационного), дизельное топливо, газохол, бензанол, нефрас, смеси легких углеводородов и экологическое топливо;

8) плата за пользование земельными участками, за исключением земельных участков, находящихся на территории города районного значения, села, поселка;

9) лицензионный сбор за право занятия отдельными видами деятельности (сбор за выдачу лицензий на занятие отдельными видами деятельности);

10) плата за пользование лицензиями на занятие отдельными видами деятельности;

11) сбор за государственную (учетную) регистрацию юридических лиц, их филиалов и представительств, за исключением коммерческих организаций, а также их перерегистрацию;

12) сбор за государственную регистрацию транспортных средств, а также их перерегистрацию;

13) сбор за государственную регистрацию залога движимого имущества и ипотеки судна, а также государственную регистрацию безотзывного полномочия на дерегистрацию и вывоз воздушного судна;

14) плата за размещение наружной (визуальной) рекламы на открытом пространстве за пределами помещений в городе областного значения, полосе отвода автомобильных дорог общего пользования, проходящих через территорию города областного значения;

15) государственная пошлина, кроме консульского сбора и государственных пошлин, зачисляемых в республиканский бюджет.

Налоговым поступлением в бюджет города областного значения является единый земельный налог.

Неналоговыми поступлениями в районный (города областного значения) бюджет являются:

1) доходы от коммунальной собственности:

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению акимата района (города областного значения);

дивиденды на государственные пакеты акций, находящиеся в коммунальной собственности района (города областного значения);

доходы на доли участия в юридических лицах, находящиеся в коммунальной собственности района (города областного значения);

доходы от аренды имущества коммунальной собственности района (города областного значения), за исключением доходов от аренды имущества коммунальной собственности района (города областного значения), находящегося в управлении акимов города районного значения, села, поселка, сельского округа;

вознаграждения по кредитам, выданным из районного (города областного значения) бюджета;

другие доходы от коммунальной собственности района (города областного значения);

2) поступления от реализации товаров (работ, услуг) государственными учреждениями, финансируемыми из районного (города областного значения) бюджета;

3) поступления денег от проведения государственных закупок, организуемых государственными учреждениями, финансируемыми из районного (города областного значения) бюджета;

4) штрафы, налагаемые государственными учреждениями, финансируемыми из районного (города областного значения) бюджета, за исключением штрафов, налагаемых акимами городов районного значения, сел, поселков, сельских округов;

5) отчисления недропользователей на социально-экономическое развитие региона и развитие его инфраструктуры по нормативам распределения доходов, установленным областным маслихатом;

6) туристские взносы для иностранцев;

7) другие неналоговые поступления в районный (города областного значения) бюджет.

Поступлениями в районный (города областного значения) бюджет от продажи основного капитала являются:

1) деньги от продажи государственного имущества, закрепленного за государственными учреждениями, финансируемыми из районного (города областного значения) бюджета;

2) поступления от продажи земельных участков, за исключением поступлений от продажи земельных участков сельскохозяйственного назначения или земельных участков, находящихся на территории города районного значения, села, поселка;

3) плата за продажу права аренды земельных участков, за исключением земельных участков, находящихся на территории города районного значения, села, поселка.

Поступлениями трансфертов в районный (города областного значения) бюджет являются трансферты из областного бюджета и бюджетов городов районного значения, сел, поселков, сельских округов.

В районный (города областного значения) бюджет зачисляются поступления от погашения выданных из районного (города областного значения) бюджета кредитов, продажи финансовых активов государства, находящихся в коммунальной собственности района (города областного значения), займов местного исполнительного органа района (города областного значения).

7. Налоговыми поступлениями в бюджеты города районного значения, села, поселка, сельского округа являются:

1) индивидуальный подоходный налог по доходам, подлежащим обложению самостоятельно физическими лицами, у которых на территории города районного значения, села, поселка расположено заявленное при постановке на регистрационный учет в органе государственных доходов:

место нахождения – для индивидуального предпринимателя, частного нотариуса, частного судебного исполнителя, адвоката, профессионального медиатора;

место жительства – для остальных физических лиц;

2) налог на имущество физических лиц по объектам обложения данным налогом, находящимся на территории города районного значения, села, поселка, сельского округа;

3) земельный налог на земли населенных пунктов с физических и юридических лиц по земельным участкам, находящимся на территории города районного значения, села, поселка;

4) единый земельный налог;

5) налог на транспортные средства:

с физических лиц, место жительства которых находится на территории города районного значения, села, поселка;

с юридических лиц, место нахождения которых, указываемое в их учредительных документах, располагается на территории города районного значения, села, поселка;

6) плата за пользование земельными участками;

7) плата за размещение наружной (визуальной) рекламы:

на открытом пространстве за пределами помещений в городе районного значения, селе, поселке;

в полосе отвода автомобильных дорог общего пользования, проходящих через территории города районного значения, села, поселка, сельского округа;

на открытом пространстве за пределами помещений вне населенных пунктов и вне полосы отвода автомобильных дорог общего пользования.

Неналоговыми поступлениями в бюджеты города районного значения, села, поселка, сельского округа являются:

1) штрафы, налагаемые акимами городов районного значения, сел, поселков, сельских округов за административные правонарушения;

2) добровольные сборы физических и юридических лиц;

3) доходы от коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления):

поступления части чистого дохода коммунальных государственных предприятий, созданных по решению аппарата акима города районного значения, села, поселка, сельского округа;

доходы на доли участия в юридических лицах, находящиеся в коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления);

доходы от аренды имущества коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления);

другие доходы от коммунальной собственности города районного значения, села, поселка, сельского округа (коммунальной собственности местного самоуправления);

4) другие неналоговые поступления в бюджеты города районного значения, села, поселка, сельского округа.

Поступлениями в бюджеты города районного значения, села, поселка, сельского округа от продажи основного капитала являются:

1) деньги от продажи государственного имущества, закрепленного за государственными учреждениями, финансируемыми из бюджетов города районного значения, села, поселка, сельского округа;

2) поступления от продажи земельных участков, за исключением поступлений от продажи земельных участков сельскохозяйственного назначения;

3) плата за продажу права аренды земельных участков.

Поступлениями трансфертов в бюджеты города районного значения, села, поселка, сельского округа являются трансферты из районного (города областного значения) бюджета.

8. Бюджетные программы администраторов республиканских бюджетных программ, разрабатывающих планы развития государственных органов, утверждаются администраторами бюджетных программ по согласованию с центральными уполномоченными органами по государственному планированию и бюджетному планированию.

Бюджетные программы администраторов республиканских бюджетных программ, не разрабатывающих планы развития государственных органов, утверждаются администраторами бюджетных программ по согласованию с центральным уполномоченным органом по бюджетному планированию.

Бюджетные программы администраторов местных бюджетных программ утверждаются администраторами бюджетных программ по согласованию с соответствующим местным уполномоченным органом по государственному планированию, за исключением бюджетных программ администраторов местных бюджетных программ, финансируемых из бюджетов городов районного значения, сел, поселков, сельских округов, которые утверждаются по согласованию с местными уполномоченными органами по государственному планированию районов (городов областного значения).

Бюджетные программы, направленные на реализацию мероприятий за счет целевых трансфертов или кредитов из вышестоящего бюджета, утверждаются (переутверждаются) администраторами бюджетных программ нижестоящего бюджета по согласованию с администратором бюджетных программ вышестоящего бюджета, перечисляющим целевые трансферты или кредиты, и местными уполномоченными органами по государственному планированию.

Утвержденные (переутвержденные) бюджетные программы администратора бюджетных программ вышестоящего бюджета, направленные на предоставление целевых трансфертов на развитие или кредитов нижестоящим бюджетам, администраторами республиканских или областных бюджетных программ доводятся местным уполномоченным органам по государственному планированию областей, городов республиканского значения, столицы или районов (городов областного значения) не позднее трех рабочих дней со дня их утверждения (переутверждения).

Утвержденные (переутвержденные) бюджетные программы администратора бюджетных программ вышестоящего бюджета, направленные на предоставление целевых трансфертов на развитие или кредитов нижестоящим бюджетам, администраторами районных (городских) бюджетных программ доводятся аппаратам акимов городов районного значения, сел, поселков, сельских округов не позднее трех рабочих дней со дня их утверждения (переутверждения).

Бюджетные программы переутверждаются в случае изменения их объемов финансирования и показателей результатов при уточнении или корректировке бюджета по согласованию с центральным уполномоченным органом по бюджетному планированию или местным уполномоченным органом по государственному планированию.

В бюджетные программы вносятся изменения и дополнения в случаях и порядке, которые определены настоящим Кодексом.

9. Бюджетная заявка представляет собой совокупность документов, составляемых администратором бюджетных программ на очередной плановый период для обоснования объемов расходов.

Расходы бюджета подразделяются на базовые расходы и расходы на новые инициативы.

Базовыми расходами являются расходы постоянного характера, капитальные расходы, а также расходы на начатые (продолжающиеся) бюджетные инвестиции и выполнение принятых государственных обязательств по проектам государственно-частного партнерства, в том числе государственных концессионных обязательств.

Расходами постоянного характера являются расходы, связанные с выполнением государственных функций, полномочий и оказанием государственных услуг, выплатами трансфертов и другими обязательствами государства.

К расходам на новые инициативы относятся расходы, направленные на:

реализацию новых направлений общенациональных приоритетов в соответствии с документами Системы государственного планирования Республики Казахстан, в последующем финансируемых по новым бюджетным программам;

увеличение базовых расходов, не связанное с изменением макроэкономических и социальных показателей и предусматривающее дополнительные направления расходования бюджетных средств (расширение объема выполняемых государственных функций, полномочий и оказываемых государственных услуг) в рамках существующих бюджетных программ.

Расчеты и обоснование к бюджетной заявке по бюджетной программе, направленной на целевое перечисление в организацию, специализирующуюся на улучшении качества кредитных портфелей банков второго уровня, представляются уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций в Правительство Республики Казахстан и администратору республиканских бюджетных программ.

10. Целевым вкладом являются безвозмездные и безвозвратные платежи из бюджета в деятельность автономных организаций образования и (или) в некоммерческую организацию, создаваемую в организационно-правовой форме фонда исключительно для обеспечения финансирования деятельности автономных организаций образования и их организаций.

Целевой вклад направляется на цели, определенные законодательными актами Республики Казахстан.

Автономные организации образования и их организации, и некоммерческая организация, создаваемая в организационно-правовой форме фонда, ежеквартально формируют отчетность об использовании целевого вклада, содержащую информацию о ходе и результатах его использования, и представляют администраторам бюджетных программ.

Порядок составления отчетности об использовании целевого вклада, формы и сроки ее представления, а также требования к предоставляемой информации о ходе и результатах использования целевого вклада определяются центральными отраслевыми государственными органами – администраторами бюджетных программ по согласованию с центральным уполномоченным органом по исполнению бюджета.

Информация об использовании целевого вклада подлежит публикации.

11. Целевым перечислением являются безвозмездные и безвозвратные платежи из республиканского бюджета в некоммерческую организацию, обеспечивающую условия для деятельности органов и их организаций, а также участников международного финансового центра, исключительно для приобретения долгосрочных активов, обеспечения и финансирования деятельности органов и их организаций.

Некоммерческая организация, обеспечивающая условия для деятельности органов и их организаций, а также участников международного финансового центра, исключительно для приобретения долгосрочных активов, обеспечения и финансирования деятельности органов и их организаций, ежеквартально формирует отчетность об использовании целевого перечисления, содержащую информацию о ходе и результатах его использования, и представляет администратору бюджетных программ.

Порядок составления отчетности об использовании целевого перечисления, формы и сроки ее представления, а также требования к предоставляемой информации о ходе и результатах использования целевого перечисления определяются центральными отраслевыми государственными органами – администраторами бюджетных программ по согласованию с центральным уполномоченным органом по исполнению бюджета.

Информация об использовании целевого перечисления включается в состав годового отчета об исполнении республиканского бюджета и подлежит публикации.

Руководитель некоммерческой организации, обеспечивающей условия для деятельности органов и их организаций, а также участников международного финансового центра, исключительно для обеспечения и финансирования деятельности органов и их организаций, руководители автономных организаций образования и их организаций и некоммерческая организация, создаваемая в организационно-правовой форме фонда, несут ответственность, установленную законами Республики Казахстан, за:

достижение показателей результатов, определенных в планах развития государственных органов, планах развития, планах мероприятий субъектов квазигосударственного сектора, а также долгосрочных стратегиях развития автономных организаций образования и (или) в бюджетных программах соответствующих администраторов бюджетных программ;

обоснованность и достоверность расчетов к бюджетной программе (подпрограмме), полноту и своевременность представления бюджетной программы (подпрограммы);

обоснованность и достоверность отчетов об использовании бюджетных средств.

12. Целевым взносом являются безвозмездные и безвозвратные платежи из республиканского бюджета в фонд социального медицинского страхования:

1) для оплаты за оказание услуг в рамках гарантированного объема бесплатной медицинской помощи;

2) в виде взносов государства на обязательное социальное медицинское страхование за граждан Республики Казахстан, освобожденных от уплаты взносов в фонд социального медицинского страхования, определенных Законом Республики Казахстан "Об обязательном социальном медицинском страховании";

3) для оплаты услуг субъектов здравоохранения по оказанию медицинской помощи в системе обязательного социального медицинского страхования военнослужащим, сотрудникам специальных государственных и правоохранительных органов.

Фонд социального медицинского страхования обеспечивает достижение показателей результатов целевого взноса, определенных в плане развития уполномоченного органа в сфере здравоохранения.

Финансирование бюджетной программы (подпрограммы), направленной на вложение целевого взноса, осуществляется в соответствии с порядком, установленным уполномоченным органом в области здравоохранения по согласованию с центральным уполномоченным органом по исполнению бюджета.

Фонд социального медицинского страхования, соответствующие администраторы бюджетных программ формируют отчеты об использовании целевого взноса в порядке, определяемом центральным уполномоченным органом по исполнению бюджета.

Порядок составления отчетности об использовании целевого взноса, формы и сроки ее представления, а также требования к предоставляемой информации о ходе и результатах использования целевого взноса определяются уполномоченным органом в области здравоохранения по согласованию с центральным уполномоченным органом по исполнению бюджета.

Информация об использовании целевого взноса подлежит публикации.

Руководитель фонда социального медицинского страхования, соответствующие администраторы бюджетных программ несут ответственность, установленную законами Республики Казахстан, за:

достижение показателей результатов, определенных в планах развития государственных органов, планах развития, планах мероприятий субъектов квазигосударственного сектора и (или) бюджетных программах соответствующих администраторов бюджетных программ;

обоснованность и достоверность расчетов к бюджетной программе (подпрограмме), полноту и своевременность представления бюджетной программы (подпрограммы);

обоснованность и достоверность отчетов об использовании бюджетных средств.

13. Сводный план финансирования по обязательствам, сводный план поступлений и финансирования по платежам, планы финансирования по обязательствам и платежам администраторов бюджетных программ, индивидуальные планы финансирования по обязательствам и платежам государственных учреждений разрабатываются, утверждаются и подлежат изменениям в порядке, установленном настоящим Кодексом.

14. Исполнение бюджетов по поступлениям, принятие обязательств, осуществление платежей и переводов денег, использование остатков бюджетных средств на 1 января 2025 года, уточнение, секвестр и корректировка бюджетов в 2025 году, мониторинг осуществляются в порядке, предусмотренном настоящим Кодексом.

15. При уточнениях, корректировках и исполнении республиканского и местных бюджетов в 2025 году:

1) статья 15 настоящего Кодекса действует в следующей редакции:

"Расходы специальных государственных органов, осуществляющих разведывательную и контрразведывательную деятельность, и их учреждений, а также государственных органов, обеспечивающих безопасность охраняемых лиц и объектов, классифицируются по одной функциональной группе с отражением по одной специфике экономической классификации расходов по следующим бюджетным программам:

одной бюджетной программе, направленной на выполнение государственных функций и полномочий, предоставление трансфертов и осуществление капитальных расходов;

одной бюджетной программе, направленной на осуществление бюджетных инвестиций.

Расходы на осуществление оперативно-розыскной деятельности государственных органов и их учреждений, за исключением специальных государственных органов, классифицируются по одной функциональной группе, по одной бюджетной программе, направленной на выполнение государственных функций и полномочий, за исключением капитальных расходов и расходов на реализацию бюджетных инвестиционных проектов с отражением по одной специфике экономической классификации расходов.";

2) по расходам республиканского бюджета абзац четвертый подпункта 3) пункта 1 статьи 30 настоящего Кодекса действует в следующей редакции:

"организация и обеспечение деятельности уголовно-исполнительной (пенитенциарной) системы;";

3) по расходам бюджета города республиканского значения, столицы абзац первый подпункта 3) пункта 1 статьи 31 настоящего Кодекса действует в следующей редакции:

"3) общественный порядок, безопасность:";

4) по расходам областного бюджета абзац первый подпункта 3) пункта 1 статьи 32 настоящего Кодекса действует в следующей редакции:

"3) общественный порядок, безопасность:".

16. Уточнения, корректировки и исполнение республиканского и местных бюджетов в 2025 финансовом году осуществляются без применения положений пунктов 4, 5 и 6 статьи 36, пунктов 4, 5, 6 и 7 статьи 37, статьи 38, абзаца третьего пункта 1 и пунктов 3, 4 и 5 статьи 48, части тринадцатой пункта 3 статьи 70, части четвертой пункта 1, пунктов 4, 5 и 6 статьи 79, части третьей пункта 3 статьи 83, частей первой, второй, третьей, четвертой, пятой, шестой, десятой, одиннадцатой, двенадцатой и тринадцатой пункта 8 статьи 148, абзаца второго пункта 6 статьи 149 настоящего Кодекса.

Статья 169. Особенности составления годовых отчетов об исполнении республиканского и местных бюджетов за 2024 и 2025 финансовые годы

1. Годовой отчет об исполнении республиканского и местных бюджетов за 2024 и 2025 годы составляется по структуре бюджета, состоящей из следующих разделов:

1) доходы:

налоговые поступления;

неналоговые поступления;

поступления от продажи основного капитала;

поступления трансфертов;

2) затраты;

3) чистое бюджетное кредитование:

бюджетные кредиты;

погашение бюджетных кредитов;

4) сальдо по операциям с финансовыми активами:

приобретение финансовых активов;

поступления от продажи финансовых активов государства;

5) дефицит (профицит) бюджета;

6) ненефтяной дефицит (профицит) бюджета;

7) финансирование дефицита (использование профицита) бюджета:

поступление займов;

погашение займов;

используемые остатки бюджетных средств.

2. Годовой отчет об исполнении республиканского бюджета за 2024 и 2025 финансовые годы состоит из:

1) отчета об исполнении республиканского бюджета за соответствующий финансовый год, представляющего собой данные об исполнении показателей республиканского бюджета, согласно приложениям к закону о республиканском бюджете;

2) аналитического отчета об исполнении республиканского бюджета по поступлениям, по расходам.

Аналитический отчет по расходам республиканского бюджета содержит информацию о реализации целей и достижении целевых индикаторов плана развития государственного органа во взаимосвязи с бюджетными средствами и показателями результатов бюджетных программ и неэффективном исполнении бюджетных программ.

По администраторам республиканских бюджетных программ, не разрабатывающим планы развития государственных органов, аналитическая информация отражается по бюджетным программам с указанием показателей результатов.

3) пояснительной записки;

4) годовой консолидированной финансовой отчетности об исполнении республиканского бюджета.

3. Годовой отчет об исполнении местного бюджета за 2024 и 2025 финансовые годы состоит из:

1) отчета об исполнении местного бюджета, представляющего собой данные об исполнении показателей местного бюджета, согласно приложениям к решению маслихата о местном бюджете;

2) аналитического отчета об исполнении местного бюджета по поступлениям, выполнении местных бюджетных программ.

Аналитический отчет о выполнении местных бюджетных программ содержит информацию о достижении целевых индикаторов плана развития области, города республиканского значения, столицы, показателей прямых и конечных результатов местных бюджетных программ, освоении выделенных бюджетных средств, неэффективном исполнении бюджетных программ;

3) пояснительной записки;

4) годовой консолидированной финансовой отчетности об исполнении областного бюджета, бюджетов города республиканского значения, столицы.

4. Годовой отчет об исполнении республиканского и местных бюджетов за 2024 и 2025 финансовые годы с приложениями составляется в соответствии с пунктами 2 и 3 настоящей статьи, представляется, рассматривается и утверждается в порядке и сроки, которые предусмотрены настоящим Кодексом.

Примечание ИЗПИ!
Статья 170 действует до 31.12.2027 в соответствии с пунктом 4 статьи 172 настоящего Кодекса.

Статья 170. Блочное бюджетирование

В целях совершенствования бюджетного законодательства Правительство Республики Казахстан вправе осуществлять реализацию (внедрение) пилотного проекта, предусматривающего блочное бюджетирование.

Блочное бюджетирование – особый пилотный порядок бюджетного процесса, основными принципами которого являются:

1) установление стабильных лимитов расходов администратора бюджетных программ на трехлетний период;

2) предоставление права администратору бюджетных программ самостоятельного планирования своих расходов в рамках установленных стабильных лимитов расходов и использования, в том числе распределения или перераспределения выделенных бюджетных средств для оперативного решения целей и задач государственного органа или местного исполнительного органа с усилением ответственности первых руководителей.

Правила реализации (внедрения) блочного бюджетирования и перечень государственных органов и местных исполнительных органов, участвующих в блочном бюджетировании, утверждаются Правительством Республики Казахстан.

Положения настоящего Кодекса применяются для государственных органов и местных исполнительных органов, участвующих в блочном бюджетировании, с учетом особенностей, устанавливаемых правилами реализации (внедрения) блочного бюджетирования.

Глава 33. ЗАКЛЮЧИТЕЛЬНЫЕ ПОЛОЖЕНИЯ

Статья 171. Ответственность за нарушение бюджетного законодательства Республики Казахстан

Нарушение бюджетного законодательства Республики Казахстан влечет ответственность, установленную законами Республики Казахстан.

Статья 172. Порядок введения в действие настоящего Кодекса

1. Настоящий Кодекс вводится в действие с 1 января 2025 года, за исключением:

1) статьи 135, которая вводится в действие с 1 января 2026 года;

2) абзаца пятого пункта 3 статьи 40, подпункта 5) пункта 2 статьи 47, статьи 54, части второй пункта 2 статьи 73, подпункта 3) пункта 2 статьи 90, подпункта 2) пункта 6 статьи 130, пункта 2 статьи 133, которые вводятся в действие с 1 января 2027 года;

3) подпункта 12) пункта 1 статьи 71, пункта 2 статьи 87, части третьей пункта 5 статьи 96, абзаца восьмого части третьей подпункта 3) пункта 5 статьи 121, которые вводятся в действие с 1 января 2028 года.

2. Приостановить до 1 июля 2025 года действие пункта 1 статьи 102 настоящего Кодекса, установив, что:

1) с 1 января 2025 года до 1 апреля 2025 года данный пункт действует в следующей редакции:

"1. Деньги от реализации государственными учреждениями товаров (работ, услуг), которым законами Республики Казахстан предоставлено право осуществлять приносящую доходы деятельность, подлежат зачислению в соответствующий бюджет, за исключением денег от реализации товаров (работ, услуг), производимых государственными учреждениями в сферах науки, образования, физической культуры и спорта, сортоиспытания, агрохимического обслуживания сельскохозяйственного производства, мониторинга и оценки мелиоративного состояния орошаемых земель, ветеринарии, лесного хозяйства, особо охраняемых природных территорий, государственными учреждениями специальных государственных и правоохранительных органов в сфере оказания медицинской помощи в рамках гарантированного объема бесплатной медицинской помощи и системе обязательного социального медицинского страхования, а также государственными учреждениями Вооруженных Сил Республики Казахстан, государственными библиотеками, государственными музеями, музеями-заповедниками и государственными архивами, в соответствии с законами Республики Казахстан.";

2) с 1 апреля 2025 года до 1 июля 2025 года данный пункт действует в следующей редакции:

"1. Деньги от реализации государственными учреждениями товаров (работ, услуг), которым законами Республики Казахстан предоставлено право осуществлять приносящую доходы деятельность, подлежат зачислению в соответствующий бюджет, за исключением денег от реализации товаров (работ, услуг), производимых государственными учреждениями в сферах науки, образования, физической культуры и спорта, сортоиспытания, агрохимического обслуживания сельскохозяйственного производства, ветеринарии, лесного хозяйства, особо охраняемых природных территорий, государственными учреждениями специальных государственных и правоохранительных органов в сфере оказания медицинской помощи в рамках гарантированного объема бесплатной медицинской помощи и системе обязательного социального медицинского страхования, а также государственными учреждениями Вооруженных Сил Республики Казахстан, государственными библиотеками, государственными музеями, музеями-заповедниками и государственными архивами, в соответствии с законами Республики Казахстан.".

3. Установить, что части первая и вторая пункта 3 статьи 83 настоящего Кодекса действуют до 31 декабря 2025 года.

4. Установить, что статья 170 настоящего Кодекса действует до 31 декабря 2027 года.

5. Законодательство Республики Казахстан, действующее на момент введения в действие настоящего Кодекса, применяется в части, не противоречащей ему, и в течение года со дня введения в действие настоящего Кодекса должно быть приведено в соответствие с ним.

6. Признать утратившим силу Бюджетный кодекс Республики Казахстан от 4 декабря 2008 года со дня введения в действие настоящего Кодекса.

Президент Республики Казахстан

К. ТОКАЕВ