Explanatory note
to the budget performance report
Kostanay region on July 1, 2021
Budget execution by revenue
The revenue part of the regional budget as of July 1, 2021 was executed by 105.4%, with the plan for the period of 182,441,825. 0 thousand tenge, 192,277,936. 3 thousand tenge was actually received, in addition to the plan, 9,836,111. 3 thousand tenge or 5.4% was received.
Receipts (categories 1-3) amounted to 62,832,729. 5 thousand tenge or 118.6% compared to the plan of the reporting period, compared to 2020 they increased by 21.3% or by 11,051,390.7 thousand tenge (51,781,338.9 thousand tenge was received for the period of 2020).
Tax revenues amounted to 58,481,721. 3 thousand tenge or 113.7% of the plan of the reporting period, 28.4% were formed at the expense of individual income tax receipts. The updated plan of this source was executed by 105.8%, the regional budget received an additional 903,948. 3 thousand tenge, against 2020, revenues increased by 12.2%, or by 1,810,068. 2 thousand tenge.
Also, due to the social tax by 21.5%. The implementation of the plan amounted to 103.7%, the regional budget received an additional 444,305. 1 thousand tenge, against 2020, revenues increased by 9.6 % or by 1,095,169. 2 thousand tenge.
The plan for property taxes was executed by 106.5%, the regional budget received an additional 347,554. 2 thousand tenge.
The execution of subclasses of this class is:
- for property taxes of 103.2% (an additional 125 865.9 thousand tenge was received);
- land tax of 112.4 % (an additional 17,021. 9 thousand tenge was received);
- vehicle tax 116.3% (additionally received 198,722. 4 thousand tenge);
- the plan was exceeded by 8.5 times for the unified land tax (an additional 5,944. 1 thousand tenge was received).
According to the property tax of legal entities and individual entrepreneurs, the plan was executed by 102.8%, the local budget received an additional 110 844.1 thousand tenge.
Due to the constant administration of the personal property tax, the plan was exceeded by 15,021. 8 thousand tenge or 38.7%. The main share of income from this tax falls on the city of Kostanay (68.1%).
According to the land tax plan, the plan was exceeded by 12.4% or 17,021. 9 thousand tenge, due to the receipt of arrears on land tax from individuals, as well as due to the constant administration of the tax.
The over-fulfillment of the plan for the transport tax of legal entities and individuals was formed as a result of constant administration, as a result, additional revenues in the amount of 198,722.4 thousand tenge were provided and amounted to 116.3% of the plan's execution. The largest amounts were received from the following persons: Geopartner LLP - 3,500,0 thousand tenge, Astana Grand Trade LLP-1,500,0 thousand tenge, Reliability and K LLP-900,0 thousand tenge, BCP LLP-800,0 thousand tenge and others.
The forecast for the excise tax subclass was fulfilled by 108.2%, in addition, the budget received 151 074.4 thousand tenge, this overfulfilling was due to large receipts for alcoholic beverages.
Compared to 2020, excise tax receipts as a whole increased by 15.2% or by 263,830.3 thousand tenge. This increase in revenues was influenced by an increase in the excise tax rate on beer by 13 tenge.
Receipts for the use of natural and other resources for the first half of this year amounted to 6,470,269. 8 thousand tenge, the plan was exceeded by 13.8%, 786,435.8 thousand tenge was additionally received by the regional budget.
Non-tax revenues to the regional budget amounted to 1,510,606. 1 thousand tenge, which exceeds the plan by 4.9 times or by 1,204,992 thousand tenge (the plan is 305,614. 1 thousand tenge). The largest share of revenues 38.1 % (575 450,8 thousand tenge) in this category is administrative fines, penalties, sanctions, penalties imposed by the departments of internal affairs of regions, cities of republican significance, the capital, their territorial divisions financed from the local budget, as well as other non-tax revenues 16.7% (252 338,1 thousand tenge) in the total amount of non-tax revenues. These payments are of a one-time nature and are unplanned income sources.
The deductions of subsurface users for the socio-economic development of the region and the development of its infrastructure for the reporting period of 2021 amounted to 119,745.6 thousand tenge.
Receipts from fixed capital operations for the reporting period amounted to 2,840,402. 1 thousand tenge, which is 222.2% of the plan (the plan for the period is 1,278,313. 4 thousand tenge).
The receipts of transfers from the republican budget are provided in full in the amount of 129,445,206. 8 thousand tenge (100%).
With the plan of 766,171. 5 thousand tenge, the repayment of budget loans amounted to 863,228. 1 thousand tenge. Due to the early repayment by individuals of loans previously issued from the local budget, there was an over-fulfillment of this category of receipts by 97,056. 6 thousand tenge.
Over the past period, proceeds from the sale of financial assets of the state amounted to 8,610. 7 thousand tenge. These payments were made from the sale of participation shares, securities of legal entities owned by municipal entities, as well as from the sale of municipal state institutions and state enterprises in the form of a property complex, other state property that is under the operational management or economic management of municipal state enterprises.
In connection with the partial issue of government securities issued by local executive bodies of regions, cities of republican significance, the capital for circulation on the domestic market to finance housing construction within the framework of state and government programs, loan receipts amounted to 3,678,040.0 thousand tenge.
Budget execution by expenditure
Budget expenditures as of July 1, 2021 were executed in the amount of 152,587. 1 million tenge or 100% of the plan for the reporting period, which is 152,615. 1 million tenge, including:
- expenses were fulfilled in the amount of 146 322.8 million tenge or 100%, of which 84 055.7 million tenge or 57.4% of the amount of expenses incurred was allocated for the maintenance of the social sphere.
In the context of expenditures according to the economic classification, the execution of the regional budget was as follows:
As of July 1, 2021, 28.0 million tenge remained unspent, of which targeted transfers and loans from the republican budget were disbursed by 100%.
Functional group 1 "General public services"
With a payment plan for the 1st half of 2021 of 5,897,410. 9 thousand tenge, cash execution amounted to 5,894,749. 9 thousand tenge or 100%, of which 5,042,494. 6 thousand tenge (share – 85.5 %) costs spent on ensuring the functioning of state bodies, 245,435.1 thousand tenge was spent on capital expenditures of state bodies and subordinate state institutions and organizations (share – 4.2%).
The budget for the maintenance of local representative and executive bodies was executed in accordance with the Law of the Republic of Kazakhstan "On Local Public Administration and Self-Government in the Republic of Kazakhstan", based on the Basic Structure of Local Public Administration of the Republic of Kazakhstan, approved by the decree of the Government of the Republic of Kazakhstan, and the limits of the staff number of executive bodies, approved by the resolutions of the Akimat of Kostanay region, cities and districts.
According to this functional group, the maintenance of 305 local state bodies is provided with the limit of the staff number of 2390 units, of which 199 offices of the akims of the district in the city, city of district significance, village, village, rural district with a staff number of 1046 units.
263 781.2 thousand tenge was spent on the development of objects of state bodies (Expertise. Reconstruction of garages, office premises, engineering communications located at the address: Mailina 2A in Kostanay – 1,330. 7 thousand tenge; Expertise. Reconstruction of the restaurant complex "Altyn Saf" in Kostanay for an administrative building - 940.8 thousand tenge; SMR. Construction of an administrative building and a garage at the address Uralskaya str., 32/1Kostanay – 72 753.7 thousand tenge; SMR. Construction of an administrative building in the village of Karabalyk, Karabalyk district, Kostanay region – 188,756. 0 thousand tenge).
Functional group 2 "Defense"
The execution of the costs for the maintenance of the defense complex of the region under the plan for the reporting period of 215 527.5 thousand tenge amounted to 215 510.1 thousand tenge, or 100 %.
Financing of expenses for measures to fulfill universal military duty in the amount of 121,301.2 thousand tenge, including registration and conscription for military service, accounting of conscription and mobilization resources, was carried out.
For the preparation of territorial defense and territorial defense of the regional scale, 35,333,5 thousand tenge was spent, including on services for the protection of the warehouse of property for defense.
The costs for the prevention and liquidation of emergency situations on the scale of the district (city of regional significance) amounted to 23,553. 3 thousand tenge, which are aimed at reimbursing the costs of preventing flooding by flood waters, cleaning of snow accumulations was carried out, fuel and fuel and lubricants were purchased.
710.5 thousand tenge was spent on measures to prevent and extinguish steppe fires of regional (urban) scale, as well as fires in settlements where state fire service bodies have not been established. The funds were allocated for the purchase of fuel and fuel and lubricants.
According to the program "Capital expenditures of the territorial body and subordinate state institutions", the execution amounted to 3,762. 0 thousand tenge (stationary digital VHF radio station - 5 units, mobile digital VHF radio station-5 units)