General provisions on the implementation of the budget

1. Implementation of the budget is a range of measures to ensure the revenues to the budget, implementation of the budget programs (subprograms), financing the budget deficit (the use of surplus).
2. Implementation of the republican budget is provided by the Government of the Republic of Kazakhstan.
3. Implementation of the local budgets is provided by local executive bodies.

Execution of the budget of the city of district significance, village, township, rural district shall be provided by the apparatus of the Akim of the relevant administrative-territorial unit.

4. The central authorized body for the implementation of the budget shall provide the development and implementation of the state policy in the field of implementation of the budget, and develop, approve within its competence, the regulatory legal acts concerning the implementation of the republican and local budgets, provide the methodological guidance in the field of implementation of the republican and local budgets, accounting and budgetary accounting, financial and budgetary reporting.
5. Implementation of the budget begins on January 1 and ends on December 31 of the current fiscal year.
6. Implementation of the budget is carried out within the scope of the budget for the financial year, approved by the Law on the republican budget or the decision of maslikhat on the local budget.

Using of the budget funds for the current fiscal year, provided in the second and (or) the third fiscal years of the planning period, is not allowed in the implementation of the budget.

7. Organization of the budget implementation and coordination of the activities of administrators of budget programs for the implementation of the budget is imposed to the relevant authorized body for the implementation of the budget.
8. Procedures for execution the budget and their cash services shall be determined by the central authorized body for budget execution, except for the procedures on budget execution by special state bodies, which are determined by special state bodies in coordination with the central authorized body on budget execution.