On approval of the Rules for developing and approving (re-approving) budget programs (subroutines) and requirements for their content
Order of the Minister of national economy of the Republic of Kazakhstan dated December 30, 2014 No. 195. Registered with the Ministry of justice of the Republic of Kazakhstan on February 3, 2015 No. 10176.
In accordance with paragraph 9 of article 32, article 243-1 of the Budget code of the Republic of Kazakhstan dated December 4, 2008ORDER:
Footnote. Preamble as amended bythe order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(entered into force on the expiration of ten calendar days after the date of its first official publication).
1) state registration of this order in the Ministry of justice of the Republic of Kazakhstan;
2) within ten calendar days after the state registration of this order in the Ministry of justice of the Republic of Kazakhstan, it is sent for official publication in periodicals and the information and legal system "Adilet";
3) publication of this order on the official Internet resource of the Ministry of national economy of the Republic of Kazakhstan.
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The Minister |
E. Dosayev |
"AGREED"
finance Minister
Republic of Kazakhstan
___________ B. Sultanov
December 30, 2014
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|
Approved |
Rules
for developing and approving (re-approving) budget programs (subprograms) and requirements for their content
Chapter 1. General provisions
Footnotesa. The title of Chapter 1 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38 (entered into force on the expiration of ten calendar days after the date of its first official publication).
Budget programs (subprograms) are developed in accordance with the requirements established by the Budget code and these Rules.
The budget program of the administrator of Republican budget programs, who does not develop a strategic plan, determines the direction of expenditures of the Republican budget, interlinked with the powers defined in the regulation on the state body.
The budget program of the administrator of local budget programs determines the direction of expenditures of the local budget, which is interlinked with the goals and target indicators defined in the relevant territorial development program or with the authority definedin the regulation on the state body.
Footnote. Paragraph 2 as amended by the order of the acting Minister of national economy of the Republic of Kazakhstan dated 25.11.2015 No. 715.
Footnote. Paragraph 3 as amended by the order of the acting Minister of national economy of the Republic of Kazakhstan dated 25.11.2015 No. 715.
Chapter 2. Procedure for developing budget programs (subprograms) and requirements for their content for fiscal year 2015
Footnote. The title of Chapter 2 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38 (entered into force on the expiration of ten calendar days after the date of its first official publication).
A budget program may contain indicators of quality and / or effectiveness.
Indicators of quality and / or effectiveness are specified in budget programs for which the level of quality and / or effectiveness is an important criterion for subsequent evaluation.
1) code and name of the budget program;
2) description of the budget program;
3) type of budget program;
4) name of indicators of the budget program:
indices of a direct result;
indicators of the final result;
quality indicator;
performance indicator;
5) the amount of budget funds.
1) planning period;
2) code and name of administrator a of the budget program;
3) code and name of the budget program;
4) the head of the budget program;
5) normative legal basis of the budget program;
6) description (justification) of the budget program;
7) type of budget program we;
8) purpose of the budget program;
9) tasks of the budget program;
10) measures for the implementation of the program and the term of implementation in the planned period;
11) indicators of direct result;
12) indicators of the final result;
13) the indicators of quality;
14) performance indicators;
15) the amount of budget funds.
1) the planning period is three financial years following the current financial year;
2) in the line "code and name of the administrator of the budget program" specifies the full name of the administrator of the budget program and code in accordance with the Single budget classification of the Republic of Kazakhstan approved by the order MinIstra Finance of the Republic of Kazakhstan from September 18, 2014 No. 403, registered in the Register of the state registration of regulatory legal acts under No. 9756 (hereinafter - the unified budget classification);
3) the line "code and name of the budget program" indicates the code and name of the budget program in accordance with the unified budget classification.
Names of budget programs, aimed at implementing state functions, according toNomachi and rendering result from them public services, reflect the content of ongoing state functions, powers and rendering them arising out of public services and activities of a public authority.
The names of budget programs aimed at providing targeted transfers and budget subsidies reflect the intended purpose of expenditures made through targeted transfers or budget subsidies.
Names of budget programs aimed at providing General transfers reflect the type of General transfers and the level of budget to which they are being transferred.
The names of budget programs aimed at providing budget loans reflect the level of the budget when lending to local budgets or to the borrower, as well as the direction of expenditures made through these budget loans.
The names of budget programs aimed at implementing budget investment projects reflect the target direction of allocated budget funds.
The names of budget programs related to participation in the authorized capital of legal entities reflect the name of the legal entity and the intended direction of expenditures made through participation in the authorized capital.
The names of budget programs aimed at capital expenditures reflect the state body, its territorial bodies, or subordinate organizations.
The names of budget programs aimed at fulfilling the state's obligations reflect the content of expenditures for fulfilling the obligations assumed by the state.
The names of budget programs aimed at making a special purpose contribution reflect the name of the organization in which the special purpose contribution is invested.
The names of budget programs directed to target transfers reflect the name of the organization to which the target transfer is made;
4) in the line "budget program Manager", the surname, initials, and position of the budget program Manager defined by the relevant order are indicated.
At the local level of public administration, the head of the budget program is the mayor of a village, village, rural district, the head of the akim's office or Deputy akim, who oversees the relevant activities of the akimat, the first heads or Deputy first heads of administrators of local budget programs, who oversee the relevant activities of the state body;
5) in the line "Normative legal basis of the budget program", full names, dates of adoption and registration numbers of regulatory legal acts of the Republic of Kazakhstan defining the state functions and powers exercised by administrators of budget programs within the framework of this budget program, as well as justifying the need for this budget program are indicated.
The structural elements of normative legal acts (article, paragraph, sub-paragraph, part and others);
6) the line "Description (justification) of the budget program" indicates the direction of expenditures in connection with the powers defined by the provisions of state bodies and other normative legal acts, or with the directions, goals , tasks, target indicators, indicators of results defined in the relevant territorial development program;
7) in the line " type of budget program":
the line "depending on the level of government administration" indicates one of the following types of budget programs:
republican;
regional, city of Republican significance, the capital;
district (city);
budget programs of the district in the city, city of district significance, settlement, village, rural district;
the line "depending on the content" indicates one of the following types of budget programs:
implementation of state functions, powers and provision of public services arising from them;
providing transfers and budget subsidies;
provision of budget credits;
implementation of budget investments;
implementation of capital expenditures;
fulfilling the state's obligations;
making a target Deposit;
the target transfer;
the line "depending on the method of implementation" indicates an individual budget program or a distributed one;
the line "current/development" indicates the current budget program or budget development program;
8) the line "Purpose of the budget program" contains a certain result in connection with the powers defined by the provisions of state bodies and other normative legal acts, or with the goals of the territorial development program, which is supposed to be achieved in the implementation of the budget program.
The goal of the budget program should be clear, realistic and achievable;
9) the line "Tasks of the budget program" specifies the ways to achieve the final result of the budget program.
The objectives of the budget program should be clear and specific;
10) in the column "Measures for the implementation of the program", the main measures (actions) aimed at solving tasks are indicated, indicating the timing of their implementation in the planned period (columns 2-4);
11) the line "indicators of the desired result" indicates a quantitative characteristic of the volume of state functions, powers and rendered public services within the limits of the provided budget funds, the achievement of which depends entirely on the activities of the organizationthat performs these functions, powers or provides services.
Indices of a direct result:
objectively reflect the results of the activities of a state body and fall within the scope supervised by the head of the budget program;
they cover all the results of the activities of the state body that are supposed to be achieved in a certain financial year of the planning period at the expense of budget funds provided for in the budget program;
they are interlinked with the purpose of the budget program;
they are expressed in absolute values. It is not allowed to Express indicators of a direct result in relative or percentage values.
Administrators of budget programs who do not develop strategic plans indicate only the direct result for the current budget program aimed at ensuring the activities of the state body.
For local budget programs aimed at implementing activities using targeted development transfers from the higher budget, indicators of direct result are indicated by local budget investment;
12) in the line "indicators of the final result", indicators of the target state (changes in the state) of the level and quality of life of the population, social sphere, economy, public safety and other branches (spheres) of public administration are given, due to the achievement of direct results of the activities of a certain state body, the activities of other state bodies.
Indicators of the final result:
they reflect certain results that must be achieved over a certain period of time;
they are interlinked with the authorities defined by the provisions of state bodies and other normative legal acts, or with the target indicators and indicators of results defined in territorial development programs, and reflect the degree of achievement of the tasks set;
they are expressed in absolute, relative, or percentage values.
Administrators of budget programs that do not develop strategic plans do not determine the final result indicators for the current budget program aimed at ensuring activities.
No final result indicators are defined for distributable budget programs that are subject to distribution during the current fiscal year among various budget program administrators.
Indicators of the final result are defined in the budget programs of the respective budget program administrators PR and the distribution of distributed budget programs during the current fiscal year among various budget program administrators;
13) the line "quality Indicators" indicates indicators reflecting the degree of compliance of the public service provided within the framework of the budget program implementation with the expectations of its recipients and the standard of public service.
Administrators of budget programs who do not develop strategic plans do not determine quality indicators for the current budget program aimed at ensuring activities.
Quality indicators are not defined for distributable budget programs that are subject to distribution during the current fiscal year among various budget program administrators.
Quality indicators are defined in the budget programs of the respective budget program administrators when distributing the distributed budget programs during the current fiscal year among various budget program administrators;
14) the line "performance Indicators" contains indicators reflecting the degree of achievement of the best direct result using the approved amount of budget funds or achieving a direct result using a smaller amount of budget funds.
Administrators of budget programs who do not develop strategic plans do not determine performance indicators for the current budget program aimed at supporting activities.
Performance indicators are not defined for distributed budget programs, or for improper distributions during the current fiscal year among various budget program administrators.
Performance indicators are defined in the budget programs of the respective budget program administrators when allocating the budget programs to be distributed during the current fiscal year among various budget program administrators;
15) the line "Amount of budget funds" indicates the amount of budget funds under this budget program in thousands of tenge of the previous financial year according to reporting data, the current financial year and broken down by year for the planning period (columns 3-7).
Footnote. Item 9 as amended by the order of the acting Minister of national economy of the Republic of Kazakhstandated 14.04.2015 No. 328.
Budget program administrators who do not develop strategic plans submit draft budget programs to the Central authorized state planning authority and to the Central authorized budget planning authority or the local authorized state planning authority.
Chapter 3. Procedure for developing budget programs (subprograms) and requirements for their content when developing the budget for 2016-2018 and subsequent financial years
Footnote. The title of Chapter 3 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38 (entered into force on the expiration of ten calendar days after the date of its first official publication).
For budget programs funded from different sources, the budget subprogram is allocated for each of the sources of funding.
Footnote. Paragraph 11 as amended by the order of the acting Minister of national economy of the Republic of Kazakhstan dated 25.11.2015 No. 715.
Footnote. Paragraph 12 as amended by the order of the acting Minister of national economy of the Republic of Kazakhstan dated 25.11.2015 No. 715.
1) code and name of the budget program administrator;
2) the planning period;
3) code and name of the budget program;
4) the head of the budget program;
5) normative legal basis of the budget program;
6) type of budget program;
7) purpose of the budget program;
8) final results of the budget program;
9) description (justification) of the budget program;
10) the expenditures under the budget program;
11) code and name of the budget subroutine;
12) type of budget subroutine;
13) description (justification) of the budget subroutine;
14) indicators of direct result;
15) expenditures under the budget subprogram.
Footnote. Item 13 as amended by the order of the acting Minister of national economy of the Republic of Kazakhstan dated 25.11.2015 No. 715.
14.if the budget program does not contain budget subprograms, the information specified in sub – items 11) - 13), 15) of item 13, is not reflected in the budget program form.
Indicators of the direct result of a budget program that does not have budget subprograms are reflected at the program level.
1) the line "code and name of the budget program administrator" specifies the full name of the budget program administrator and its code in accordance with the unified budget classification;
2) the planned period is three financial years following the current financial year;
3) the line "code and name of the budget program" indicates the code and name of the budget program in accordance with the unified budget classification.
The names of budget programs aimed at the implementation of state functions, powers and provision of public services arising from them reflect the content of the state functions, powers and provision of public services arising fromthem or the direction of activities of a state body.
The names of budget programs aimed at providing targeted transfers and budget subsidies reflect the intended purpose of expenditures made through targeted transfers or budget subsidies.
Names of budget programs aimed at providing General transfers reflect the type of General transfers and the level of budget to which they are being transferred.
Names of budget programs aimed at providing budget loans reflect the level of the budget when lending to local budgets or to the borrower, as well as the direction of expenditures made through these budget loans.
The names of budget programs aimed at implementing budget investment projects reflect the intended direction of allocated budget funds.
The names of budget programs related to participation in the authorized capital of legal entities reflect the name of the legal entity and the intended direction of expenditures made through participation in the authorized capital.
The names of budget programs aimed at capital expenditures reflect the state body, its territorial bodies,or subordinate organizations.
The names of budget programs aimed at fulfilling the state's obligations reflect the content of expenditures for fulfilling the obligations assumed by the state.
The names of budget programs aimed at investing the target contribution reflect the name of the organization to which the target contribution is being invested.
The names of budget programs aimed at targeted transfers reflect the name of the organization to which the targeted transfer is made;
4) in the line "budget program Manager", the surname, initials and position of the budget program Manager defined by the relevant order are indicated.
At the local level of government the head of the blow of the program is the mayor of village, settlement, rural district, the head of akim or Deputy akim in charge of the relevant activities of the Governor's office, the first heads or Deputy heads administrators monthsstandard budget programs, supervising the relevant activities of the state body;
5) the line "Normative legal basis of the budget program" indicates the titles, dates of adoption and registration numbers of regulatory legal acts of the Republic of Kazakhstan that define the state functions and powers exercised by administrators of budget programs within the framework of this budget program, as well as substantiating the need for this budget program.
At the same time structural elements of normative legal acts are indicated;
6) in the line " type of budget program":
the line "depending on the level of government administration" indicates one of the following types of budget programs:
republican;
oblasts, cities of national significance, capitals;
district (city);
budget programs of a district in a city that are approved as part of the budgets of a city of Republican significance, the capital, or a city of regional significance;
budget programs of a city of district significance, village, settlement, rural district, approved as part of the budget of a district (city of regional significance);
budget programs of a city of district significance, village, settlement, or rural district that are approved as part of the district (regional city) budget;
budget programs of a city of district significance, village, settlement, or rural district that are approved as part of the budgets of cities of district significance, villages, settlements, or rural districts.
the line "depending on the content" indicates one of the following types of budget program:
implementation of state functions, powers and provision of public services arising from them;
providing transfers and budget subsidies;
provision of budget credits;
implementation of budget investments;
implementation of capital expenditures;
fulfilling the state's obligations;
making a target Deposit;
the target transfer;
the line "depending on the method of implementation" indicates an individual budget program or a distributed one;
the line "current/development" indicates the current budget program or budget development program;
for budget programs that include expenditures related to the implementation of state functions, powers and related public services, capital expenditures, budget investments through the implementation of budget investment projects, transfers and budget subsidies, the type ofbudget program is not specified in the lines "depending on the content", "current/development" ;
7) the line "Goal of the budget program" contains a certain result in relation to the strategic goals of the strategic plan of the state body, the goals of the territorial development program, the powers defined by the provisions of state bodies and other normative legal acts, which is supposed to be achieved in the implementation of the budget program.
The goal of the budget program should be clear, realistic and achievable;
8) the line "Final results of the budget program" indicates indicators of the budget program that quantify the achievement of the goals of the strategic plan, the territorial development program and (or) the budget program, determined by the achievement of direct results of the activities of the state body.
If the budget program corresponds to one strategic plan goal, then the target indicators of this strategic plan goal are indicated as the final results of the budget program.
Final results of the budget program:
they should be clear, precise and specific;
they should reflect the qualitative outcome of the implementation of the budget program by defining its quantitative indicator and a specific date (period) of its achievement (for a certain period of time, at the end of the planning period, broken down by the years of the planning period);
they are interlinked with target indicators defined in the strategic plans of state bodies or in territorial development programs;
they are expressed in absolute, relative, or percentage terms and cannot be reflected in monetary terms.
According to budget programs aimed at ensuring the activities of state institutions for the implementation of state functions, powers and the provision of public services resulting from them, which are of a permanent nature, the final results are determined without specifying their indicators.
The final results of a distributed budget program are indicated in the budget program of the administrator of budget programs that distributes the distributed budget program, except for budget programs aimed at using the reserves of the Government of the Republic of Kazakhstan or local Executive bodies, and in the budget of expenditures that are financed.
The final results of distributed budget programs aimed at using the reserves of the Government of the Republic of Kazakhstan or local Executive bodies are indicated in the budget program of the budget program administrator, who receives funds from these distributed budget programs.
Administrators of budget programs that distribute distributed budget programs aimed at using the reserves of the Government of the Republic of Kazakhstan or local Executive bodies, as well as for conditionally funded expenditures, do not indicate the final results.
Budget programs, aimed at the formation or increase of statutory capital of legal entities and (or) provision of budget cueditou aimed at the implementation of budget investment projects or public investment policy by financial agencies, with the exception of the budget programs for which the administrator of the budget programs is determined in accordance with part TrETLA paragraph 1 of article 31 of the Budget code, the indicators of the final result are specified in accordance with the financial-economic justification and (or) feasibility studies;
9) the line "Description (justification) of the budget program" of the Republic of Armenia conceals the interrelation of the planned budget funds with the goals, target indicators defined in the strategic plan or the corresponding territorial development program, or with the powers defined in the regulation on the state body.
The identification (justification) of the budget program must contain justification for the planned budget funds of the budget program, as well as the reasons for deviations from the amounts of the current financial year.
The description (justification) of the budget program may contain ways and methods of achieving the goal of the budget program and should be extremely brief, clear and specific;
10) the table "Expenditures under the budget program" indicates the total amount of expenditures under the budget program in thousands of tenge of the previous financial year and according to the reporting data, the current financial year and broken down by year for the planning period.
For budget programs that do not have budget subroutines, which are aimed at providing targeted transfers for development and (or) budget loans aimed at implementing budget investment projects or state investment policy by financial agencies, from the higher budget, expenditures under the budget program are indicated for each budget investment in the context of lower-level budgets;
11) the line "Code and name of the budget subprogram" indicates the code and name of the budget subprogram in accordance with the unified budget classification.
If there are no subroutines in the budget program this line is not reflected in the budget program;
12) the line "Type of budget subroutine" indicates the type of budget subroutine depending on the content, as well as indicates the current budget subroutine or budget development subroutine;
13) in the string "the Description (justification) of the budget sub-programme" sets out a short description of subprogrammes and assess the impact of implementing routines to achieve the objective and outcomes of the budget program.
The description (justification) of the budget subroutine should not duplicate the description (justification) of the budget program.
If there are no subroutines in the budget program this line is not reflected in the budget program;
14) the table "indicators of direct result" indicates quantifiable characteristics of the volume of performed state functions, powers and rendered state services within the limits of the provided budget funds, the achievement of which depends entirely on the activities of the state body that performs these functions,powers or provides services.
If the budget program contains sub-programs, this table is filled in for each sub-program.
Indices of a direct result:
they are shown for the reporting financial year according to the reporting data, the current financial year, and broken down by year for the planning period;
objectively reflect the results of the activities of a state body and fall within the scope supervised by the head of the budget program;
they cover all the results of the activities of the state body that are supposed to be achieved in a certain financial year of the planning period at the expense of budget funds provided for in the budget program;
they are interlinked with the purpose of the budget program;
they are expressed in absolute values and cannot be reflected in relative or percentage values, as well as in monetary terms.
It is not allowed to duplicate direct and final results between each other within the same budget program (subprogram) and between budget programs (subprograms).
Direct results of distributed budget programs, including those aimed at using the reserves of the Government of the Republic of Kazakhstan or local Executive bodies, are indicated in the budget programs of budget program administrators who receive funds from distributed budget programs.
Administrators of budget programs that distribute distributed budget programs aimed at using the reserves of the Government of the Republic of Kazakhstan or local and non-Executive bodies, as well as for conditionally funded expenditures, do not indicate indicators of direct results.
For local budget programs aimed at implementing measures at the expense of targeted transfers for development and (or) budget loans aimed at implementing budget investment projects or state investment policy by financial agencies, from the higher budget, indicators of direct result are indicated in the context of local budget investments.
For budget programs (subprograms) that provide for co-financing from the budget, direct results are determined in accordance with the terms of loan agreements, grant agreements, co-financing from the local budget, determined by the administrator of budget programs of the higher budget, who lists target transfers.
For budget programs (subprograms) aimed at providing targeted current transfers, with the exception of targeted current transfers aimed at compensating pot losses on income of lower-level budgets in accordance with subitem 1) of item 2 of article 46 of the Budget code, indicators of direct result are reflected in the context of lower-level budgets.
For budget programs (subprograms) aimed at providing targeted transfers for development and (or) budget loans aimed at implementing budget investment projects or state investment policy by financial agencies, the indicators of direct result indicate the total number of budget investments in the context of lower-level budgets.
Budget programs, aimed at the formation or increase of statutory capital of legal entities and (or) provision of budget loans aimed at implementation blow investment projects or public investment policy by financial agencies, with the exception of the budget programs for which the administrator of the budget programs is determined in accordance with part three of paragraph 1 of article 31 of the Budget code, the indicators of direct result specified in accordance with the financial-economic justification and (or) feasibility studies;
15) the table "Expenditures for the budget subprogram" shows the total amount of expenditures for the budget subprogram in thousands of tenge of the previous financial year according to the reporting data, the current financial year and broken down by year for the planning period. If necessary, expenditures for a budget subroutine can be shown by direction.
For budget subprograms aimed at providing targeted transfers for development and (or) budget loans aimed at implementing budget investment projects or state investment policy by financial agencies from the higher budget, expenditures under the budget subprogram are reflected for each budget investment with their names indicated in the context of lower-level budgets.
If there are no subroutines in the budget program, this table is not reflected in the budget program.
Footnote. Paragraph 15 as amended by the orders of the acting Minister of national economy of RK dated 14.04.2015 No. 328; dated 25.11.2015 No. 715; from 13.04.2016 No. 173-1; from 25.08.2017 No. 315 (shall be enforced upon expiry of ten calendar days after its first official publication); dated 03.02.2018 No. 38 (shall be enforced upon expiry of ten calendar days after its first official publication).
Administrators of Republican budget programs who do not develop strategic plans submit draft budget programs to the Central authorized budget planning authority.
Administrators of local budget programs present projects of budget programs to the appropriate local authorized bodies on state planning, with the exception of project budget programs of administrators of local budget programs, financed from the budgets of cities of district significance, villages, settlements, rural districts, whicprivate bathrooms with showers feature local authorized bodies on state planning districts (cities of regional significance) in accordance with paragraph 16-1 to these Rules.
Footnote. Paragraph 16 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(effective upon the expiration of ten calendar days after the date of its first official publication).
16-1. For a city of district significance, village, settlement, rural district with a population of more than two thousand people for 2018-2020 and subsequent years, the budget programs of the city of district significance, village, settlement, rural district, approved as part of the budgets of cities of district significance, villages, settlements, rural districts, are developed and approved.
For a city of district significance, village, settlement, rural district with a population of two thousand or less people for 2020-2022 and subsequent years, the budget programs of the city of district significance, village, settlement, rural district, approved as part of the budgets of cities of district significance, villages, settlements, rural districts, aredeveloped and approved.
For a city of district significance, village, settlement, rural district with a population of two thousand or less people for 2018-2020 and 2019-2021, budget programs of the city of district significance, village, settlement, rural district, approved as part of the district (city of regional significance) budget, are developed and approved.
Footnote. The rules are supplemented by paragraph 16-1 in accordance with the order of the Minister of national economy of the Republic of Kazakhstan dated 25.08.201717 No. 315(entered into force on the expiration of ten calendar days after the date of its first official publication).
Chapter 4. Procedure for approving (re-approving) budget programs
Footnote. The title of Chapter 4 as amended by the order of the Minister of nationaleconomy of the Republic of Kazakhstan dated 03.02.2018 No. 38 (entered into force on the expiration of ten calendar days after the date of its first official publication).
Budget programs for 2016-2018 and subsequent financial years are approved by order of the head of the budget program administrator.
The project budget programs of administrators of Republican budget programs, not developing strategic plans, after approval of the Republican budget finalized and approved by the head administrator of the budget programs in consultation with the Central authorized body on budget planning by December 30 of the current fiscal year.
Footnote. Paragraph 18 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(entered into force on the expiration of ten calendar days after the date of its first official publication).
18-1. Development and approval of budget programs in the case of allocation of budget funds under new budget programs when clarifying or correcting the budget is carried out in accordance with the procedure established by these Rules.
Footnote. The rules are supplemented by paragraph 18-1 in accordance with the order of the acting Minister of national economy of the Republic of Kazakhstan dated 25.11.2015 No. 715.
19-1. The project budget programs of administrators of budget programs of towns, villages, settlements, rural districts, approved the composition of the budgets of cities of district significance, villages, settlements, rural districts, after approval of the budgets of cities of district significance, villages, settlements, rural districts, finalized and approved by the decree of the head of the relevant administrator of the local budget programs according tothe user's equipment with the local authorized body on state planning region (city of regional significance) by December 30 of the current fiscal year.
Footnote. The rules are supplemented by paragraph 19-1 in accordance with the order of the Minister of national economy of the Republic of Kazakhstan dated 25.08.2017 No. 315(entered into force on the expiration of ten calendar days after the date of its first official publication).
Approved (reinstated) budget program of the administrator of the budget programs higher budget to provide targeted transfers to development and (or) budget loans to lower budgets, administrators of the Republican or regional budget programmes shall be reported to the local authorized bodies on stateterm planning of regions, cities of Republican significance, the capital or the districts (cities of regional significance) within three working days from the date of their approval (reapproval).
Approved (reinstated) budget program administrator of the budget programs higher budget to provide targeted transfers to development and (or) budget loans to lower budgets, administrators, district (city) of budget programs are reported akimats of cities of district significance, villages, settlements, rural districts no later than three working days from the date of their approval (reapproval).
Footnote. Paragraph 20 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(entered into force on the expiration of ten calendar days after the date of its first official publication).
The projects of budget programs administrators RESpublikanskih budget programs, developing strategic plans, within five working days from the date of adoption of resolution of the government of the Republic of Kazakhstan on the implementation of the law on the Republican budget shall be submitted for approval to the Central packpolnomochnom body on budget planning and the Central authorized body for state planning both a cover letter specifying the recipient "of State authorities (the list)" and the application of the appropriate SPIska of public authorities signed by the first head of the state body or his Deputy.
The draft budget programs of the administrators of Republican budget programs that do not develop strategic plans, within five working days from the date of adoption of the resolution of the Government of the Republic of Kazakhstan on the implementation of the law on the Republican budget, are submitted for approval to the Central authorized body for budgetplanning with a cover letter signed by the first head of the state body or his Deputy.
The project budget programs of administrators of budget programs of regions, cities of Republican significance, capital, districts (cities of regional significance) within five business dayth following approval by the maslikhat of the relevant local budget shall be submitted for approval to the appropriate local authorized body on state planning regions, cities of Republican significance, capital, districts (cities oblastnath value) a cover letter signed by the first head of the state body or his Deputy.
The project budget programs of administrators of budget programs of towns, villages, settlements, rural districts over thefive business days following approval by the maslikhat of the district (city of regional significance) of the relevant local budget shall be submitted for approval to the appropriate local authorized body on state planning region (city of regional sof nachine) a cover letter signed by the first head of the state body or his Deputy.
Draft budget programs aimed at implementing measures at the expense of targeted transfers and (or) budget credits from the higher budget are simultaneously submitted for approval to the administrator of budget programs of the higher budget, who lists the targeted transfers and (or) budget credits, by a cover letter signed bythe first head of the state body or his Deputy.
Upon receipt of the budgetary programs for coordination of state agencies do not require their coordination with other government agencies.
In case of refusal to approve draft budget programs, the reasons for the refusal are explained.
The state bodies to which the draft budget programs are sent for approval prepare their comments and suggestions or report their absence to the budget program administrator who submitted the draft budget programs for approval within five calendar days from the date of their receipt.
The comments of a state body on draft budget programs must contain proposals for eliminating shortcomings, as well as relate directly to the issues of its competence, be justified and exhaustive.
If there are any comments, the draft budget programs are finalized by the budget program administrator, if necessary.
In case of disagreement with the comments of the coordinating state bodies, the administrator of budget programs sends the draft budget programs for approval with a written justification of disagreement on each such comment.
Approving state bodies are not allowed to approve draft budget programs "with comments".
If the approving state body refuses to approve the draft budget program in connection with existing conceptual comments, such state body shall provide a reasoned response indicating a mutually acceptable solution to eliminate such comments.
At the same time, state bodies are not allowed to refuse to approve draft budget programs without specifying a mutually acceptable solution to eliminate their comments.
All sheets of the order of the head of the budget programadministrator on approval of budget programs with appendices are initialed by the head of the structural division of the state body responsible for developing budget programs of the state body that submits this order for approval, in case of its absence by the person acting as the head or his substitute.
Final approval of the draft budget programs of the administrators of Republican budget programs who develop strategic plans is issued by the visas of the first head of the Central authorized budget planning body and the Central authorized state planning body, or officials authorized by them, no later than December 30 of thecurrent fiscal year.
Final approval of the draft budget programs of the administrators of Republican budget programs who do not develop strategic plans is issued by the visa of the first head of the Central authorized budget planning body or by an official authorized by him, no later than December 30 of the current financial year.
Final approval of project budget programs of administrators of budget programs of regions, cities of Republican significance, capital, districts (cities of regional importance) is issued a visa first head, the appropriate local authorized body on state planning regions, cities of Republican significance, capital, districts (cities of regionalCSOs of the value) or an officer authorized by him within a period not later than December 30 of the current fiscal year.
Final approval of draft budget programs of the administrators of budget programs of a city of district significance, village, settlement, rural district is issued by the visa of the first head, the corresponding local authorized body for state planning of the district (city of regional significance) or an official authorized by him, no later than December 30 of the current financialyear.
Final approval of draft local budget programs, aimed at the implementation of activities at the expense of target transfers and (or) budgetary loans from the higher budget, the administrator of the budget programs higher budgetand allocating targeted transfers and (or) the budget loans, issued by visa of the head of the budget programs higher budget to allocate this targeted transfer within a period not later than 20 December of the current fiscal year.
Visa includes in SEBI title of the head of state body or an officer authorized by him, a personal signature scooter, the signature, date and official stamp.
The stamp of approval of the budget programs to the Central authorized body on budget planning and the Central authorized body on state planning or local authorized body for state planning is in the lower left corner of the last page of the order approving the budget progrAMM and consists of the word "AGREED".
The category of approval of budget programs aimed at implementing measures at the expense of targeted transfers and / or budget credits from a higher budget, by the administrator of budget programs of a higher budget that allocates targeted transfers (or) budget credits, is located in the line "Agreed" on the first page of the corresponding local budget program.
Corrections and additions to the text of a budget program that has been finalized with government agencies are not allowed.
Footnote. Paragraph 23 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(entered into force on the expiration of ten calendar days after the date of its first official publication).
24.the Republican budget programs are re-approved in the following cases::
adjusting the budget within ten working days after the date of adoption of the resolution of the government of the Republic of Kazakhstan on the implementation of the law on amendments and (or) supplements to the law on the Republicanbudget ublicans in case of changes in their funding and performance indicators in consultation with the Central authorized bodies on state and budget planning, or in Central authorized body on budget planningthe tasks in accordance with paragraph 2 of article 32 of the Budget code;
budget adjustment within ten working days after the date of adoption of resolutions of the Government of the Republic of Kazakhstan and other regulatory legal acts on the adjustment of the Republican budget in coordination with the Central authorized body for budget planning.
Local budget program paramterized within ten working days after the date of approval of the decision of maslikhat on amendments and additions in the decision of the mAof slaata about the local budget in case of change of volumes of financing and indicators of results in the refinement or the adoption of resolutions of local Executive bodies on adjustment of the local budget in coordination with the local authorized body on thstate planning in accordance with paragraph 2 of article 32 of the Budget code.
In case of merger, division, reduction (increase), transfer the relevant budget programs, associated with the adjustment of the budget in the cases of education, liquidation, reorganization, change of functions and limits of regular number of state bodies and their subordinated public institutions, budget programs paramterized change their funding and performance indicators in accordance with the transfer act and dividing balance sheet.
When re-approving budget programs that are not related to part three of this paragraph of the Rules, changes are made in the amount of funding and indicators of results provided for the first financial year of the planning period under column 5 in the tables "Expenditures under the budget program" and "indicators of direct result" of Annex 2 to these Rules.
Footnote. Paragraph 24 as amended by the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(entered into force on the expiration of ten calendar days after the date of its first official publication).
24-1. When updating and (or) adjustment of the budget of the district (city of regional significance) for 2017 paramterized and (or) amended and expandedOia in the budget programs of the cities of district significance, villages, settlements, rural districts in 2017-2019 approved in the budget of the district (city of regional budget) in accordance with the district budget (the city of regional importance), approved by the decision malicata on the budget in 2016.
Footnote. The rules were supplemented by paragraph 24-1 in accordance with the order of the Minister of national economy of the Republic of Kazakhstan dated 25.08.2017 No. 315(entered into force after ten calendar days after the date of its first official publication).
reallocation of funds between the current budget subprograms within the same budget program;
redistributing savings generated under the current budget sub-programme to the development budget sub-programme within one budget programme.
Budget program administrators, when making changes to the budget programs on their own initiative, send the approved changes to the budget programs to the Central or local authorized budget execution authority, respectively, within three working days by way of notification.
Footnote. Paragraph 26 of the orderof the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(entered into force on the expiration of ten calendar days after the date of its first official publication).
27-1. When re-approving the budget programs provided for in paragraph 24 of these Rules, acomparative table of changes made to the budget program in accordance with Annex 3 to these Rules and the decision of the relevant budget Commission shall be attached to the mA budget programs.
Footnote. The rules are supplemented by paragraph 27-1 in accordancewith the order of the Ministry of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38(entered into force on the expiration of ten calendar days after the date of its first official publication).
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Appendix 1 |
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Approved |
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(signature, surname, first name, patronymic)
"__" _________ 20__ the year.
place of printing
BUDGET PROGRAM
of the budget program administrator
for a year
Code and name of the budget program administrator _______________
Code and name of the budget program ______________________________
The head of the budget pprograms to prop ____________________________________
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Regulatory framework for the budget program |
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Description (justification) of the budget program |
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Type of budget |
program depending on the level |
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of public administration depending on |
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the content depending on the method of implementation |
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current/development |
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Goal of the budget program Objectives of |
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the budget program |
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Activities for the implementation |
of the program implementation period in the planned period |
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Name of budget program indicators |
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the reporting year |
plan this year |
planning period |
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Indices of a direct result |
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Indicators of the final result |
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Quality indicators |
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Performance indicators |
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The amount of budget funds, |
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* this line is filled in for budget programs aimed at implementing activities using targeted transfers from the higher budget
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Appendix 2 |
Footnote. Appendix 2 with the change made by the order of the acting Minister of national economy of the Republicof Kazakhstan dated 25.11.2015 No. 715.
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Approved |
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(signature, family name, first name and patronymic)
"__" _________ 20__ the year.
place of printing
BUDGET PROGRAM
_____________________________________________________________
code and name of the budget program administrator
for a year
Code and name of the budget program ___________________________
Budget program Manager _________________________________
Regulatory framework for the budget program _________________
Type of budget program:
___________________________________________________________________
depending on the level of public administration
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depending on the content
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depending on the implementation method
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current/development
Purpose of the budget program: _________________________________________
Final results of the budget program: ________________________
Description (justification) of the budget program ______________________
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The expenditures under the budget program, just |
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The expenditures under the budget program |
Unit of measurement |
Reporting year |
Current year's plan |
Planning period |
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thousand tenge |
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Total budget program expenses thousands |
of tenge |
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Code and name of the budget subroutine: ______________________
The budget of the subprogramme:
depending on the content: ________________________________________
current / development activity ____________________________________________________
Description (justification) of the budget subroutine ___________________
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Indices of a direct result |
Unit of measurement |
Reporting year |
Current year's plan |
The planning period |
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Expenditure by budget subprogramme |
Unit of measurement |
Reporting year |
Current year's plan |
Planning period |
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thousand tenge |
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Total expenditures under the budget subroutine |
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Code and name of the budget subroutine: ______________________
The budget of the subprogramme:
depending on the content: ________________________________________
current / development activity ____________________________________________________
Description (justification) of the budget subroutine ___________________
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Indices of a direct result |
Unit of measurement |
Reporting year |
Current year's plan |
The planning period |
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Expenditure by budget subprogramme |
Unit of measurement |
Reporting year |
Current year's plan |
Planning period |
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thousand tenge |
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Total expenditures under the budget subroutine |
thousand tenge |
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Note:
* this line is filled in for budget programs aimed at implementing activities using targeted transfers from the higher budget
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Appendix 3 |
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form |
Footnote. The rules are supplemented by Appendix 3 in accordance with the order of the Minister of national economy of the Republic of Kazakhstan dated 03.02.2018 No. 38 (entered intoforce on the expiration of ten calendar days after the date of its first official publication).
Comparative table of changes made to the budget program
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specify the reason for making changes to the budget program)
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item number |
Budget program approved by order of the head of the budget program administrator |
The budget program as amended |
Deviation |
Justification |
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Code and name of the budget program________________
(Indicators of the direct result of a budget program are indicated in the absence of budget subprograms)
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Code and name of the budget program_______________
(Indicators of the direct result of a budget program are indicated in the absence of budget subprograms)
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