LAW OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2017 No. 112-VI ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning enhancement of the budget legislation

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Budget code of the Republic of Kazakhstan of December 4, 2008 (The sheet of Parliament of the Republic of Kazakhstan, 2008, No. 21, Art. 93; 2009, No. 23, Art. 112; No. 24, Art. 129; 2010, No. 5, Art. 23; No. 7, Art. 29, 32; No. 15, Art. 71; No. 24, Art. 145, 149, 150; 2011, No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 7, Art. 54; No. 11, Art. 102; No. 13, Art. 115; No. 15, Art. 125; No. 16, Art. 129; No. 20, Art. 151; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 16; No. 3, Art. 21; No. 4, Art. 30, 32; No. 5, Art. 36, 41; No. 8, Art. 64; No. 13, Art. 91; No. 14, Art. 94; No. 18-19, of Art. 119; No. 23-24, of Art. 125; 2013, No. 2, Art. 13; No. 5-6, of Art. 30; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 13, Art. 63; No. 14, Art. 72; No. 15, Art. 81, 82; No. 16, Art. 83; No. 20, Art. 113; No. 21-22, of Art. 114; 2014, No. 1, Art. 6; No. 2, Art. 10, 12; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44; No. 11, Art. 63, 69; No. 12, Art. 82; No. 14, Art. 84, 86; No. 16, Art. 90; No. 19-I, 19-II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; 2015, No. 2, Art. 3; No. 11, Art. 57; No. 14, Art. 72; No. 15, Art. 78; No. 19-I, Art. 100; No. 19-II, Art. 106; No. 20-IV, Art. 113; No. 20-VII, Art. 117; No. 21-I, Art. 121, 124; No. 21-II, Art. 130, 132; No. 22-I, Art. 140, 143; No. 22-II, Art. 144; No. 22-V, Art. 156; No. 22-VI, Art. 159; No. 23-II, Art. 172; 2016, No. 7-II of Art. 53; No. 8-I, Art. 62; No. 12, Art. 87; No. 22, Art. 116; No. 23, Art. 119; No. 24, Art. 126; 2017, No. 4, Art. 7; No. 6, Art. 11; No. 9, Art. 18; No. 10, Art. 23; No. 13, Art. 45; No. 14, Art. 51; No. 15, Art. 55):

1) in table of contents:

add Chapter 1 with heading of Article 5-1 of the following content:

"Article 5-1. Functions of the integrator in the field of budget process";

add with heading of Article 61-1 of the following content:

"Article 61-1. Forecast consolidated financial statements";

add with heading of Article 67-1 of the following content:

"Article 67-1. Civil budget";

to state heading of Article 154-2 in the following edition:

"Article 154-2. Development of the business plan to the project of public-private partnership in case of direct negotiations";

to exclude heading of Article 155-1;

to state heading of Article 161 in the following edition:

"Article 161. Registration and monitoring of the state obligations on projects of public-private partnership, including the state concessionary obligations";

2) in Article 3:

add with subitem 7-1) of the following content:

"7-1) forecast consolidated financial statements - the information on financial position, movement and results of net assets, obligations, the income and expenses on accrual method coordinated to macroeconomic indicators created on the basis of the budget and financial reporting;";

state subitems 12-4) and 12-5) in the following edition:

"12-4) not development of budgetary funds - the amount of exceeding of funding plan which developed following the results of the accounting period on payments over the paid obligations according to the budget program, except for economy of budgetary funds, unallotted remaining balance of reserves of the Government of the Republic of Kazakhstan and local executive bodies, conditionally financed expenses, and also the amounts of return of the target transfers on development allocated in the expired financial year, permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies;

12-5) budget process - the activities of state bodies for planning, consideration, approval, execution, refining and adjustment of the budget, conducting financial accounting and the financial reporting, budget accounting and budget reports, the state audit and financial control, budget monitoring and assessment of results regulated by the budget legislation of the Republic of Kazakhstan;";

add with subitems 12-6), 30-2) and 36-1) of the following content:

"12-6) integrator in the field of budget process - the legal entity whose single shareholder is the state determined by the central authorized body by budget implementation to which functions on ensuring automation of budget process, and also other functions provided by this Code are assigned;";

"30-2) institutional project - set of the actions aimed at the institutional development of industry (sphere), realized directly by the administrator of the budget program during the certain period of time, having complete nature and financed through the state borrowing by the conclusion of the loan agreement;";

"36-1) treasurer maintenance - activities for implementation of the current control of target use of the funds allocated for implementation of the budget investment projects connected with construction, to ensuring completeness of tax payment and other payments in the budget with participants of implementation of the budget investment project - the prime contractor and subcontractor at all stages of carrying out payments through control accounts of cash;";

Subitems 1) and 4) of Article 4 to state 3) in the following edition:

"1) the principle of unity - use of the single principles of the organization and functioning of budget system, use of single budget classification, single procedures and technical solutions of budget process in the Republic of Kazakhstan;";

"4) the principle of transparency - obligatory publication of the regulatory legal acts in the field of the budget legislation of the Republic of Kazakhstan approved (specified, corrected) budgets and reports on their execution, the civil budget, strategic plans and reports on their realization, on forming and on use of National fund of the Republic of Kazakhstan, except for the data which are the state or protected by the law other secret and also obligatory openness of budget process for society and mass media;";

4) in Article 5:

state Item 6 in the following edition: "6. The provisions specified in Item 2 of this Article do not extend to the regulatory legal acts providing change of customs rates, tax rates, tax base and taxation objects"; add with Item 7 of the following content: "7. For the acts specified in Items 1 and 3 of this Article providing reducing receipts in the form of administrative penalties, penalty fee, sanctions, penalties, imposed by the public institutions financed from republican or local budgets, and also containing and financed from the budget (expense budget) of National Bank of the Republic of Kazakhstan, and (or) penalties, penalty fee, sanctions, penalties for budget credits (loans) issued from the budget, and other not predicted non-tax receipts in republican and local budgets and (or) National fund of the Republic of Kazakhstan, availability of the conclusion of the relevant budget commission it is not required.";

Chapter 1 to add 5) with Article 5-1 of the following content:

"Article 5-1. Functions of the integrator in the field of budget process

The integrator in the field of budget process:

1) performs development of technical documentation, except for operational, on creation and development of information systems of state bodies in the field of budget process;

2) is performed by system maintenance and maintenance of information systems of state bodies in the field of budget process;

3) exercises project management on creation, development, system maintenance and maintenance of information systems of state bodies in the field of budget process;

4) gives consulting help to subjects of information systems of state bodies in the field of budget process;

5) is provided by compliance of information security of information systems of state bodies in the field of budget process to requirements of the legislation of the Republic of Kazakhstan about informatization.";

Article 14 to state 6) in the following edition:

"Article 14. Not oil deficit (surplus) of the republican or government budget

1. Not oil deficit (surplus) of the republican or government budget is equal to difference between receipts in the republican or government budget with exception of receipts of loans, receipts of transfers of National fund of the Republic of Kazakhstan and the export customs duty on crude oil and expenses of the republican or government budget, except for repayments of loans.

The received size with negative sign is not oil deficit of the republican or government budget, with positive sign - not oil surplus of the republican or government budget.

2. The extent of not oil deficit (surplus) of the republican budget affirms the law on the republican budget.

The extent of not oil deficit (surplus) of the government budget does not affirm and used in the analytical purposes.

For decrease in dependence of expenses of the budget on oil receipts the extent of not oil deficit in the long-term period shall decrease due to purposeful development of not oil sector of economy";

7) in Article 20:

add Item 1 with part two of the following content:

"Financing of expenses from extraordinary reserve on the actions for liquidation of emergency situations of social, natural and technogenic nature provided by resolutions according to the Government of the Republic of Kazakhstan or local executive bodies can be performed by authorized bodies on budget implementation in process of representation by administrators of budget programs of the proving documents according to the legislation of the Republic of Kazakhstan.";

add with Item 6-1 of the following content:

"6-1. Responsibility according to the laws of the Republic of Kazakhstan for untimely return of unused part of the allocated money from reserve of the Government of the Republic of Kazakhstan or local executive body is born by the first head of the administrator of budget programs who received money according to the order of the Government of the Republic of Kazakhstan or local executive body.";

8) in Item 1 of Article 21 of the word "on the account" shall be replaced with words "on accounts";

9) in Article 32:

in Item 2:

the second to state part in the following edition:

"Budget programs of administrators of the republican budget programs developing strategic plans affirm administrators of budget programs in coordination with the central authorized bodies for the state and budgetary planning.";

add with parts three and the fourth the following content:

"Budget programs of administrators of the republican budget programs which are not developing strategic plans affirm administrators of budget programs in coordination with the central authorized body for budgetary planning.

Budget programs of administrators of local budget programs affirm administrators of budget programs in coordination with the relevant local authorized body for state planning, except for budget programs of administrators of the local budget programs financed from budgets of the cities of district value, villages, settlements, rural districts which affirm in coordination with local authorized bodies on state planning of areas (the cities of regional value).";

state Items 3 and 4 in the following edition:

"3. The budget programs directed to implementation of actions at the expense of target transfers or the credits from the higher budget affirm (pereutverzhdatsya) by administrators of budget programs of the subordinate budget in coordination with the administrator of budget programs of the higher budget listing target transfers or the credits and local authorized bodies on state planning.

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