In accordance with the Budget Code of the Republic of Kazakhstan, the Committee of State Treasury prepares and approves the consolidated plan of budget revenues and financing by payments, as well as the consolidated financing plan by commitments. These plans are approved within ten working days from the date of adoption of the Government of the Republic of Kazakhstan Resolution on the implementation of the Law on the Republican Budget.
The consolidated plan of revenues and financing by payments and the consolidated financing plan by commitments are prepared on the basis of draft consolidated budget revenue plans and draft financing plans by commitments and payments submitted by administrators of republican budget programs.
The consolidated plan of revenues and financing by payments consists of two components:
– the consolidated revenue plan, prepared by categories, classes, subclasses and specifications of the budget revenue classification;
– the consolidated financing plan by payments, prepared by functional groups, administrators of republican budget programs and budget programs in accordance with the functional classification of budget expenditures.
Draft consolidated budget revenue plans are prepared by the relevant departments of the Ministry of Finance of the Republic of Kazakhstan. In particular, the Department of Tax and Customs Legislation is responsible for tax and non-tax revenues, the Department of Budget Lending for loan repayments, and the Department of Government Borrowing for loan proceeds.
Expenditure planning is carried out by administrators of republican budget programs, whose total number currently stands at 39. They prepare draft financing plans by commitments and payments, as well as individual financing plans for subordinate public institutions.
The Committee of State Treasury reviews the submitted plans for compliance with the Law on the Republican Budget, analyzes the monthly distribution of expenditures, the timing of procurement procedures and contract execution, balances revenues and expenditures, forms and approves the consolidated plan, sends extracts to administrators, and uploads the approved indicators into the Treasury Information System.
Amendments to the consolidated financing plan are introduced based on applications from administrators of republican budget programs no more than once a month. Exceptions apply to social payments, public debt servicing, targeted transfers, execution of court decisions, budget clarification and adjustment, as well as cases of cash shortages in the relevant budget.
Applications to amend monthly expenditure volumes under budget programs are prepared based on requests from subordinate public institutions, within the approved budget limits, and must be accompanied by calculations and justifications. Draft certificates on amendments to the consolidated revenue plan are prepared by the relevant departments of the Ministry of Finance and uploaded into the Integrated Treasury Information System.
Each public institution financed from the republican budget is assigned a seven-digit code. The first three digits represent the administrator of the budget program, while the remaining four digits indicate the unique code of the institution. To obtain a code, the administrator submits an application to the state treasury authorities along with state registration documents.
The maintenance of the Unified Budget Classification in the Treasury Information System is carried out by the Committee of State Treasury. The Committee updates the classification in accordance with orders of the Ministry of Finance and communicates all changes to territorial divisions. Administrators of republican budget programs submit applications for the assignment, modification or closure of public institution codes, as well as changes in name or location.
Starting from 2025, block budgeting has been introduced in the Republic of Kazakhstan in accordance with the new Budget Code and Government Resolution No. 602 dated August 8, 2025. The pilot project includes the Ministry of Water Resources and Irrigation, the Ministry of Tourism and Sports, and the Akimats of West Kazakhstan and Karaganda regions.
Block budgeting provides public authorities with greater autonomy in planning and reallocating financial resources within approved limits. During the fiscal year, administrators of budget programs may reallocate funds between budget programs and subprograms by decision of the chief executive, taking into account the recommendations of budget commissions. This approach enhances operational efficiency and increases the responsibility of senior managers for financial management.
Within the framework of block budgeting, the Committee of State Treasury monitors compliance of decisions with established limits and prevents the reallocation of funds from sectoral programs to programs intended for administrative operations, as well as improper use of targeted transfers.
All budget revenues received in monetary form are credited in full to the Unified Treasury Account in accordance with the unified budget classification. Payments from the Unified Treasury Account are made for registered obligations of public institutions within the limits of approved financing plans.
The Unified Treasury Account consolidates balances of cash control accounts of the republican and local budgets, the National Fund, government borrowing accounts and other control accounts. As of January 1, 2025, the balance of funds on the Unified Treasury Account amounted to KZT 2,173.3 billion, with local budgets accounting for KZT 1,162.6 billion.
Forecasting the movement of republican budget funds is a key element of liquidity management. Forecasts are based on the approved consolidated plan, analysis of actual budget execution in previous periods, expected revenues and expenditures, and cash balances in control cash accounts.
On a monthly basis, forecast schedules of cash flows on the Unified Treasury Account, schedules for the allocation of subventions, and analytical materials on expected execution of the republican budget are prepared. Revenue forecasting relies on data provided by the State Revenue Committee and relevant departments of the Ministry of Finance.