LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 25, 2020 No. 391-VI ZRK

About modification and amendments in the Budget code of the Republic of Kazakhstan

Article 1. Bring in the Budget code of the Republic of Kazakhstan of December 4, 2008 (Sheets 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. 146, 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; 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, Art. 53; No. 8-I, St. 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; No. 20, Art. 96; No. 22-III, Art. 109; No. 23-III, Art. 111; No. 23-V, Art. 113; No. 24, Art. 115; 2018, No. 1, Art. 2; No. 7-8, of Art. 22; No. 9, Art. 31; No. 10, Art. 32; No. 12, Art. 39; No. 14, Art. 42; No. 15, Art. 47, 50; No. 16, Art. 55; No. 19, Art. 62; No. 22, Art. 82, 83; No. 24, Art. 93; 2019, No. 1, Art. 4; No. 5-6, of Art. 27; No. 7, Art. 37, 39; No. 8, Art. 45; No. 15-16, of Art. 67; No. 19-20, of Art. 86; No. 23, Art. 99, 106; No. 24-I, Art. 118, 119; 2020, No. 9, Art. 31; No. 10, Art. 39, 44; No. 11, Art. 54; No. 12, Art. 61, 63; No. 14, Art. 68, 75; No. 16, Art. 77) following changes and amendments:

1) in table of contents:

to state heading of Article 40 in the following edition:

"Article 40. Classification of expenses of the state bodies performing operational search activities, intelligence and counterintelligence activities, and their organizations, and also ensuring safety of protected persons and objects";

to exclude heading of Article 41-1;

to state heading of Article 65-1 in the following edition:

"Article 65-1. Limits of expenses of administrators of budget programs";

add with heading of Article 70-1 of the following content:

"Article 70-1. Reserve on initiatives of the President of the Republic of Kazakhstan";

2) in Item 1 of Article 3:

in subitem 12-5) of the word", conditionally financed expenses" to exclude;

in the subitem 30) the word", governmental" to exclude;

Subitem 2-1) of Item 2 of Article 19 to exclude 3);

Item 2-1 of Article 20 to exclude 4);

Article 24 to add 5) with Item 2-1 of the following content:

"2-1. The guaranteed transfer from National fund of the Republic of Kazakhstan is planned in the amount of, not exceeding amount of the predicted receipts in National fund of the Republic of Kazakhstan from the organizations of oil sector in case of stop-out price.

Stop-out price is determined according to the procedure, determined by the central authorized body by state planning in coordination with National Bank of the Republic of Kazakhstan.

Stop-out price is established by the law, stipulated in Item 2 these Articles.";

6) in part six of Item 3 of Article 33 of the word", and also for conditionally financed expenses" to exclude;

Article 34 to add 7) with Item 5 of the following content:

"5. The cost of researches, consulting services and the state task is established according to the procedure, determined by the central authorized bodies of the corresponding industry (sphere) in coordination with the central authorized body by budgetary planning.";

8) in Article 40:

state heading in the following edition:

"Article 40. Classification of expenses of the state bodies performing operational search activities, intelligence and counterintelligence activities, and their organizations, and also ensuring safety of protected persons and objects";

in paragraph one of the word of "state bodies" shall be replaced with words "special state bodies";

add with part two of the following content:

"Expenses on implementation of operational search activities of state bodies and their organizations, except for special state bodies, are classified by one functional group, by one budget program directed to accomplishment of the state functions and powers, except for capital expenditures and expenses on implementation of budget investment projects with reflection on one specifics of economic classification of expenses.";

9) in Article 41:

Item 1 part one after words "to the autonomous organizations of education and their organizations," to add with words "to corporate fund "Elbasy Akademiya",";

add Item 3 with part three of the following content:

"The legal entity, the actionee of the state task, allows transfer of the state task to subcontractor (collaborator) of no more than fifty percent from the amount of the budgetary funds for the corresponding financial year selected for accomplishment of the state task.";

Article 41-1 to exclude 10);

Subitem 4-1) of Item 2 of Article 50 to state 11) in the following edition:

"4-1) expels of subsoil users on social and economic development of the region and development of its infrastructure in the standard rates of income distribution established by regional maslikhat;";

Item 2 of Article 52 to add 12) with subitem 4-1) of the following content:

"4-1) expels of subsoil users on social and economic development of the region and development of its infrastructure in the standard rates of income distribution established by regional maslikhat;";

Item 4 of Article 53 to add 13) with part three of the following content:

"When reducing limits of the number of staff of state body the sizes of the means provided on ensuring activities of the state bodies estimated according to the approved limits of the number of staff remain behind state bodies on corresponding and the next years.";

Item 4 of Article 54 to add 14) with part two of the following content:

"When reducing limits of the number of staff of the local executive bodies financed from the regional budget, the sizes of the means provided on ensuring activities of the local executive bodies financed from the regional budget, estimated according to the approved limits of the number of staff remain behind the local executive bodies financed from the regional budget on corresponding and the next years.";

Item 4 of Article 55 to add 15) with part two of the following content:

"When reducing limits of the number of staff of the local executive bodies financed from city budgets of republican value, the capital, the sizes of the means provided on ensuring activities of the local executive bodies financed from the city budgets of republican value, the capital estimated according to the approved limits of the number of staff remain behind the local executive bodies financed from city budgets of republican value, the capital on corresponding and the next years.";

Item 4 of Article 56 to add 16) with part two of the following content:

"When reducing limits of the number of staff of the local executive bodies financed from district (the city of regional value) the budget, the sizes of the means provided on ensuring activities of the local executive bodies financed from district (the city of regional value) the budget, estimated according to the approved limits of the number of staff remain behind the local executive bodies financed from district (the city of regional value) of the budget, on corresponding and the next years.";

17) in Article 56-1:

in the subitem 18) of Item 1 of the word "and governmental" to exclude;

add item 4 with part two of the following content:

"When reducing limits of the number of staff of offices of the akims financed from city budgets of district value, the village, settlement, rural district, the sizes of the means provided on ensuring activities of offices of the akims financed from the city budgets of district value, the village, settlement, rural district estimated according to the approved limits of the number of staff remain behind the offices of akims financed from city budgets of district value, the village, settlement, rural district on corresponding and the next years.";

18) in Article 57:

state Items 1 and 2 in the following edition:

"1. The budget commission is created for the purpose of ensuring timely and high-quality project development of the budget and development of offers on refining, adjustment and budget implementation.

2. The republican budget commission, the budget commissions of area, city of republican value, the capital, area (city of regional value) and the budget commissions of administrators of republican budget programs (further - the departmental budget commissions) perform the activities on permanent basis.";

add with Item 6 of the following content:

"6. The first heads of administrators of republican budget programs form the departmental budget commissions, approve regulations on them, determine their structure.";

Article 58 to state 19) in the following edition:

"Article 58. Competence of the budget commissions

1. Enter competence of the republican budget commission, the budget commissions of area, city of republican value, the capital, area (city of regional value):

1) development of offers on the forecast of social and economic development;

2) development of offers on the priority purposes of strategic plans of state bodies or development programs of the territories and to the directions of expenses of administrators of budget programs;

3) development of project proposals of strategic plans of state bodies or to projects of changes and amendments in the strategic plan and to limits of expenses of administrators of budget programs;

4) development of offers on measure definition of budget statements;

5) development of project proposals of regulatory legal acts, providing reducing receipts or increase in expenses republican and local budgets and (or) National fund of the Republic of Kazakhstan;

6) development of offers on refining of budgets;

7) consideration of results of budget monitoring, the carried-out assessment of results and development of offers on them;

8) development of offers on adjustment of budgets;

9) other powers provided by this Code, and also regulations on the budget commissions.

2. Enter competence of the departmental budget commissions:

1) development of project proposals of the strategic plan of state body or to the project of changes and amendments in the strategic plan, to drafts of budget programs;

2) development of offers on the budget request of the administrator of republican budget programs and to calculations to it;

3) consideration of results of budget monitoring, the carried-out assessment of results and development of offers on them;

4) other powers provided by this Code, and also regulations on the departmental budget commissions.";

The paragraph the eleventh the subitem 1) of Item 1-1 of Article 61 to exclude 20);

Article 65-1 to state 21) in the following edition:

"Article 65-1. Limits of expenses of administrators of budget programs

1. Limits of expenses of administrators of republican budget programs are determined by the central authorized body by budgetary planning.

Limits of expenses of administrators of the budget programs financed from the local budget are determined by local authorized bodies by state planning, except for limits of expenses of administrators of the budget programs financed from budgets of the cities of district value, villages, settlements, rural districts which are determined by local authorized bodies by state planning of areas (the cities of regional value).

2. Limits of expenses of administrators of the republican budget programs developing strategic plans are determined on the basis of drafts of strategic plans or projects of changes and amendments in strategic plans taking into account offers of the Republican budget commission to the conclusions of the central authorized body by state planning, estimates of implementation of strategic plans and budget programs, assessment of social and economic effect of budgeted expenses for previous year.

Limits of expenses of administrators of the republican budget programs which are not developing strategic plans are determined on the basis of the powers determined in regulations on state body, estimates of implementation of budget programs, assessment of social and economic effect of budgeted expenses for previous year.

Limits of expenses of administrators of the budget programs financed from the local budget are determined on the basis of development programs of the territories and powers determined in regulations on state body.

As a part of limit of expenses of administrators of republican budget programs the central authorized body by budgetary planning determines limit of the current administrative expenses of state bodies.

Limits of expenses are determined for each administrator of budget programs.

Limits of expenses of administrators of budget programs are determined taking into account the offer of the relevant budget commission.

The limits determined taking into account the offer of the relevant budget commission till May 1 of the current financial year are led up administrators of budget programs.

3. The procedure for determination of limits of expenses of administrators of budget programs is determined by the central authorized body by budgetary planning.";

22) in Article 66:

state Items 1 and 2 in the following edition:

"1. For planning of expenses of the budget the administrators of republican budget programs developing strategic plans represent:

till March 15 of the current financial year in the central authorized body on state planning drafts of strategic plans or projects of changes and amendments in the strategic plans, drafts of budget programs approved by the departmental budget commission;

calculation of financial requirement for goal achievement and target indicators of drafts of strategic plans;

till May 15 of the current financial year in the central authorized body on budgetary planning drafts of strategic plans or projects of changes and amendments in the strategic plans having positive offers of the Republican budget commission, budget requests in full and drafts of budget programs.

2. The administrators of republican budget programs who are not developing strategic plans till May 15 of the current financial year represent to the central authorized body on budgetary planning budget requests in full and drafts of budget programs.";

add with Item 2-1 of the following content:

"2-1. Administrators of local budget programs till May 15 of the current financial year represent to local authorized body on state planning, except for administrators of the budget programs financed from budgets of the cities of district value, villages, settlements, rural districts which represent to local authorized bodies on state planning of areas (the cities of regional value), budget requests in full and drafts of budget programs.";

23) in Article 67:

state Item 1-1 in the following edition:

"1-1. The budget request is constituted on basis and within limits of expenses of administrators of budget programs.";

the second Item 5 to state part in the following edition:

"Planning of expenses on new initiatives of the administrator of budget programs for increase in basic expenses is performed due to funds redistribution of basic expenses of this administrator of the budget programs approved in the law on the republican budget or the decision of maslikhat on the local budget during the previous planning period.";

in Item 6:

1) to state the subitem in the following edition:

"1) calculations for expense types for each budget program of the administrator of budget programs, except for the current administrative expenses of state bodies on which limits according to part four of Item 2 of Article 65-1 of this Code, and basic expenses are determined by the list determined by the central authorized body by budgetary planning with the description of influence of the declared financing on achievement of indicators of results of budget programs;";

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

"1-1) assessment of economic effect of the declared expenses on budget investment projects, forming and (or) increase in the authorized capital of legal entities, budget subsidies.

Economic effect of the declared expenses on budget investment projects, forming and (or) increase in the authorized capital of legal entities is determined according to the legislation of the Republic of Kazakhstan.

Economic effect of budget subsidies is determined according to the procedure, determined by the central authorized bodies of the corresponding industry (sphere) in coordination with the central authorized body by budgetary planning.";

24) in Article 68:

state Items 1 and 2 in the following edition:

"1. The central authorized body on state planning taking into account results of efficiency evaluation of goal achievement of strategic plans and indicators of budget programs considers:

1) drafts of strategic plans or projects of changes and amendments in strategic plans regarding their compliance to strategic and program documents, ensuring goal achievement and target indicators of strategic and program documents, degrees of approachibility of target indicators, influences on social and economic development of the country;

2) drafts of budget programs of administrators of the republican budget programs developing strategic plans regarding correctness of the choice of indicators of results, availability of agreement of indicators of results of budget programs with target indicators of the strategic plan, degree of approachibility of indicators of results.

The central authorized body on state planning by results of consideration of drafts of strategic plans or projects of changes and amendments in strategic plans, drafts of budget programs creates the conclusions and sends no later than April 15 of the current financial year to the central authorized body on budgetary planning for removal at consideration of the Republican budget commission and to administrators of budget programs.

The conclusion form according to drafts of strategic plans or projects of changes and amendments in strategic plans is determined by the central authorized body by state planning.

Drafts of strategic plans or projects of changes and amendments in strategic plans are improved administrators of republican budget programs taking into account offers of the Republican budget commission and are introduced in the central authorized body on budgetary planning according to Item 1 of article 66 of this Code.

2. The central authorized body on budgetary planning taking into account budget implementation analysis results for accounting financial year, and also results of efficiency evaluation of goal achievement of strategic plans and indicators of budget programs considers:

1) budget requests of administrators of budget programs regarding their compliance to budget and other legislation of the Republic of Kazakhstan, to the forecast of social and economic development, the operating natural regulations and drafts of budget programs, at the same time by consideration of budget requests the database of goods prices, works, services established by the legislation of the Republic of Kazakhstan on public procurements as reference point is also used when calculating for expense types for each budget program;

2) indicators of drafts of budget programs of administrators of the budget programs developing strategic plans regarding their interrelation with the purposes and target indicators of the strategic plan;

3) indicators of drafts of budget programs of administrators of the budget programs which are not developing strategic plans regarding their compliance to functions, powers, activities of the administrator of budget programs.

The central authorized body on budgetary planning following the results of consideration of the materials specified in this Item creates the conclusions according to budget requests and drafts of budget programs.

The conclusions of the central authorized body on budgetary planning according to drafts of budget programs are created taking into account the conclusions of the central authorized body on state planning and offers of the Republican budget commission on drafts of strategic plans or projects of changes and amendments in strategic plans.

The central authorized body on budgetary planning submits for consideration of the Republican budget commission of the conclusion on budget requests, drafts of budget programs.";

add with Item 2-1 of the following content:

"2-1. The budget request of Calculating committee on control of execution of the republican budget goes for consideration to the central authorized body on budgetary planning which prepares the conclusion on it and includes in the draft of the republican budget without modification.";

to state paragraph two of Item 5 in the following edition:

"in the central authorized body on budgetary planning modifed drafts of budget programs and budget requests;";

To add 25) with Article 70-1 of the following content:

"Article 70-1. Reserve on initiatives of the President of the Republic of Kazakhstan

1. The reserve on initiatives of the President of the Republic of Kazakhstan is created as a part of the republican budget for the first year of planning period for financing of annual president's letters of the Republic of Kazakhstan to the people of Kazakhstan and other initiatives of the President of the Republic of Kazakhstan.

2. The reserve is planned for initiatives of the President of the Republic of Kazakhstan at the rate to two percent from the planned amount of expenses of the republican budget for the next financial year.

3. The reserve on initiatives of the President of the Republic of Kazakhstan is provided according to the separate distributed budget program administered by the central authorized body on budgetary planning.

4. The procedure for distribution of reserve to initiatives of the President of the Republic of Kazakhstan is determined by the Government of the Republic of Kazakhstan.";

26) in Item 3 of Article 71:

in paragraph eight of the word "with allocation of the size of special reserve" to exclude;

add with the paragraph the ninth the following content:

"the reserve size on initiatives of the President of the Republic of Kazakhstan;";

the fourteenth to exclude the paragraph;

The subitem 1) of Item 3 of Article 73-1 after the word of "costs" to add 27) with words ", net budget crediting";

28) in part two of Item 1 of Article 74:

subitems 2), 2-1) and 3-2) to exclude;

4) to state the subitem in the following edition:

"4) the explanatory note opening the decisions pledged in the draft of the republican budget.

The explanatory note also joins information on accounting of the recommendations of Calculating committee on control of execution of the republican budget made within provisional estimate of the draft of the republican budget.

The list of the budget investments including directed to projects implementation of public-private partnership by state programs is attached to the explanatory note;";

add with the subitem 5) of the following content:

"5) the documents of administrators of budget programs signed by the first head of the administrator of budget programs including:

drafts of strategic plans or projects of changes and amendments in strategic plans of the central state bodies;

drafts of budget programs of administrators of budget programs;

assessment of economic effect of the declared expenses on budget investment projects, forming and (or) increase in the authorized capital of legal entities, budget subsidies;

the explanatory note containing:

the short description of the current situation, the available problems;

the description of ways of improvement of situation and the problem resolution, goal achievement and the planned target indicators determined in the draft of the strategic plan of state body;

the description is more whole than budget programs and the planned resulting effects of budget programs;

the directions of expenditure of budgetary funds by budget programs and budget subprogrammes, the description of direct results of budget programs;

the description of execution of budget programs and the results achieved indicators in two accounting financial years, and also data (the reasons, effects) about variation of amount of the planned budgetary funds for planning period from amount of the budgetary funds approved in the law on the republican budget during the previous planning period;

data on indicators of results of activities in two accounting financial years of subjects of the quasi-public sector which in the draft of the republican budget provides budgetary funds for increase in their authorized capital and (or) provision of budget credits;

information on the begun (proceeding) budget investment projects included in the budget statement for planning period with indication of the expenses allocated and used at the expense of means of the republican budget in the previous financial years.";

29) in part four of Item 1 of Article 75:

exclude subitem 2-1);

3) to state the subitem in the following edition:

"3) the explanatory note opening the decisions pledged in the draft of the local budget;";

add with the subitem 4) of the following content:

"4) the documents of administrators of budget programs signed by the first head of the administrator of budget programs including:

drafts of budget programs of administrators of budget programs;

the explanatory note containing:

the short description of the results achieved indicators for accounting financial year;

the short description of the current situation, the available problems;

the description of ways of improvement of situation and the problem resolution, goal achievement and the planned target indicators determined in the development program of the territory;

the description is more whole than budget programs and the planned resulting effects of budget programs;

the directions of expenditure of budgetary funds by budget programs and budget subprogrammes, the description of direct results of budget programs.";

30) in Item 2 of Article 79:

in part two:

1) to state the subitem in the following edition:

"1) distribution of target current transfers and credits to regional budgets, budgets of the cities of republican value, capital;";

exclude subitem 5-1);

1) to state the subitem to part three in the following edition:

"1) distribution of target transfers and credits to budgets of areas (cities of regional value), cities of district value, villages, settlements, rural districts;";

31) Item 3 of Article 97 to add with parts six, the seventh and eighth the following content:

"The unused balances on control accounts of cash formed following the results of realization of budget investments by means of participation of the state in their authorized capital in the form of economy of budgetary funds can be returned in the budget for the decision of relevant organ of the subject of the quasi-public sector made according to the legislation of the Republic of Kazakhstan.

If the subject of the quasi-public sector does not use the means of economy which are on control accounts of cash following the results of the previous budget investments, and (or) means of economy are not returned in the budget, planning of budget investments by participation of the state in the authorized capital of the legal entities directed to implementation of new state investment projects is performed taking into account the economy amounts on control accounts of cash.

The means from payment of penalty (penalty, penalty fee) enlisted into control accounts of cash of subjects of the quasi-public sector are subject to transfer in the income of the relevant budget.";

Item 3 of Article 106 to exclude 32);

Item 3 of Article 111 to add 33) with subitems 2-3) and 2-4) of the following content:

"2-3) insufficiencies of the means provided on one of reserve types for increase in plan assignments of the corresponding reserve by means of redistribution of total amounts of means of reserves of local executive body;

2-4) modifications and (or) amendments in single budget classification in case of the adjustment of the local budget provided by subitems 1) and 2-2) presents of Item;";

Shall be replaced with words 34) in Item 3 of Article 129 of the word of "Articles of the regional budget, budgets" "decision items of the relevant regional maslikhat, maslikhats of the city of republican value, the capital about the regional budget, about budgets";

3) of Item 2 of Article 131 of the word "Articles district (the cities of regional value) the budget" shall be replaced with words 35) in subitem part two "decision items of maslikhat of the area (the city of regional value) about district (the cities of regional value) the budget";

3) of Item 2 of Article 131-1 of the word of "budget items" shall be replaced with words 36) in subitem part two "decision items of maslikhat of the area (the city of regional value) about budgets";

Item 1 of Article 153 to add 37) with parts two and third the following content:

"For the purpose of enhancement of budget process the central state bodies have the right to enable the realization (implementation) of the pilot projects providing other procedure for planning and implementation of the state investment projects from established by the budget legislation of the Republic of Kazakhstan, on construction of facilities in the industries of health care, education and housing construction which are technically not difficult which construction is supposed according to standard projects, prototype project solutions and projects of repeated application. At the same time the procedure for planning of such projects is determined by the central authorized bodies of the corresponding industry (sphere) initiating realization (implementation) of pilot projects in coordination with the central authorized bodies by state planning and budgetary planning, for architecture, town planning and construction.

Public procurements on such projects are conducted according to the procedure, determined by authorized body in the field of public procurements.";

To exclude 38) in part two of Item 1 of Article 154-1 of the word "and governmental";

To exclude 39) in part three of Item 1 of Article 156 of the word "and governmental";

To exclude 40) in Item 1 of Article 209 of the word "and governmental".

Article 2. This Law becomes effective after ten calendar days after day of its first official publication, except for the subitem 5) of Article 1, which becomes effective since January 1, 2022.

 

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