ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 1, 2026 No. 356

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of April 22, 2025 No. 185 "About approval of Rules of creation, representation, consideration of budget request"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 22, 2025 No. 185 "About approval of Rules of creation, representation, consideration of budget request" the following changes and amendments:

in the Rules of creation, representation, consideration of budget request approved by the specified order:

the second Item 2 to exclude part;

state item 4 in the following edition:

"4. The passport of activities of the administrator of budget programs is constituted in form according to appendix 2 to these rules and contains the following information:

1) code and name of the administrator of budget programs;

2) the main directions of state policy in the supervised industry (sphere);

3) normative legal basis of activities of the administrator of budget programs;

4) data on the purposes and target indicators of activities of the administrator of budget programs or functions, powers and competences;

5) the list of documents of System of state planning according to which the administrator of budget programs is executive in charge or the collaborator, with indication of the expected results of activities;

6) the short characteristic of amounts of the planned expenses on realization of functions, powers and competences or documents of System of state planning.";

in Item 7:

9) to state the subitem in the following edition:

"9) indicators of resulting effects of the budget program (subprogramme), action with indication of their results and amounts of the planned expenses, except for the budget program directed to implementation of state policy, ensuring activities of state bodies on which actions are not specified.";

the second to exclude part;

state Items 13 and 14 in the following edition:

"13. Calculations for expense types are constituted on each specifics of economic classification of expenses for every year of planning period by actions for forms according to appendices 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, 21-1, 22, of 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, of 41, of 42, of 43, of 44, of 45, 45-1, 46, of 47, of 48, of 49, of 50, of 51, of 52, of 53, of 54, of 55, of 56, of 57, of 58, of 59, 59-1, 60, of 61, of 62, of 63, of 64, of 65, of 66, of 67, 67-1, 68, of 69, of 70, of 71, 71-1, 72, of 73, of 74, of 75, of 76, of 77, of 78, of 79, of 80, of 81, of 82, of 83, 83-1, 84, of 85, 85-1, 86, of 87, of 88, of 89, of 90, of 91, of 92, of 93, 94 and 95 to these rules.

14. Calculations are constituted taking into account the database of goods prices, work, the service created according to the legislation of the Republic of Kazakhstan on public procurements. The database of the prices contains domestic marketpleysa. In case of absence information are provided in the database of the prices at least 3 (three) price lists.";

state Item 18 in the following edition:

"18. Payment of expenses under the budget programs directed to implementation of the state functions, powers and rendering the state services following from them is constituted based on the approved natural regulations, in case of their availability and limits of the number of staff.";

in Item 25:

state part one in the following edition:

"25. Calculations of expenses for specifics 111th "Compensation" are constituted in forms 01-111, 02-111, 03-111, 04-111, 05-111, 06-111, 07-111, 08-111, 09-111, 10-111, 11-111, 12-111, 13-111, 14-111, 15-111, 16-111 according to appendices 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, 21 and 21-1 to these rules.";

the eighteenth and nineteenth to state parts in the following edition:

"The form 13-111 is intended for calculation of expenses on compensation of the military personnel and the staff of law-enforcement bodies, anti-corruption service, service of economic investigations, law enforcement agencies, bodies of civil protection, the public courier service, bodies of criminal executive system and is constituted according to appendix 19 to these rules.

In the column 38 of appendix 19 the number of law enforcement officers, bodies of civil protection, the public courier service, the bodies of criminal executive system receiving the allowance for special conditions of service is specified, and in the column 39 of appendix 19 the allowance amount for special conditions of service is specified. Total amount of the allowance for special conditions of service is determined according to the Resolution No. 646 chipboard.";

the twenty first to state part in the following edition:

"In the column 38 of appendix 20 the number of the servicemen receiving the allowance for special conditions of service is specified, and in the column 39 of appendix 20 the allowance amount for special conditions of service is specified. Total amount of the allowance for special conditions of service is determined according to the Resolution No. 646 chipboard.";

add with parts of the twenty sixth and twenty seventh of the following content:

"The form 16-111 is intended for calculation of expenses on compensation of the military personnel and the staff of special state bodies and is constituted according to appendix 21-1 to these rules.

In the column 40 of appendix 21-1 the number of the servicemen and staff of the special state bodies receiving the allowance for special conditions of service is specified, and in the column 41 of appendix 21-1 the allowance amount for special conditions of service is specified. Total amount of the allowance for special conditions of service is determined according to the Resolution No. 646 chipboard.";

the second Item 39 to state part in the following edition:

"When calculating expenses for form 01-144 it is necessary to be guided by the natural regulations of polozhennost of office, on duty and special equipment vehicles and expense rates of fuels and lubricants and maintenance costs of motor transport approved according to article 70 of the Code, in case of their availability.";

in Item 41:

the fourth to state part in the following edition:

"The form 02-149 is filled for calculation of expenses for purchase of office supplies and constituted according to appendix 45 to these rules.";

the sixth to state part in the following edition:

"When planning expenses on acquisition of other inventories at least 3 (three) offers on the prices from domestic marketpleys by each type of inventories, except for office supplies are attached to calculation.";

add with part seven of the following content:

"The form 04-149 is filled for calculation of expenses for purchase of consumable materials and constituted according to appendix 45-1 to these rules.";

state Items 44 and 45 in the following edition:

"44. The form 01-153 is intended for calculation of expenses for payment of transport services and is constituted according to appendix 52 to these rules. For reasons for the planned expenses on the forthcoming planning period copies of the last signed leases of transport are represented.

45. The form 01-158 is intended for calculation of expenses on payment for work and services in the field of digitalization and is constituted according to appendix 53 to these rules.";

the second Item 46 to state part in the following edition:

"The form 01-159 is intended for calculation of expenses for content, servicing, running repair of buildings, rooms, the equipment and other fixed assets and is constituted according to appendix 54 to these rules. For reasons for the planned expenses copies of the last signed service provision agreements, works are represented, in case of lack of agreements at least 3 (three) offers on the prices from domestic marketpleys by each type of acquired services and works, the defective act and estimate documentation on running repair for the current financial year according to the Law of the Republic of Kazakhstan "About architectural, town-planning and construction activities in the Republic of Kazakhstan" are attached. In case of creation of the list of the works performed in case of running repair it is necessary to be guided by regulations of electric power consumption, heat on heating, hot and cold water and other utilities on the organizations financed from budget funds where the list of the works performed in case of routine maintenance and overhaul repairs of buildings is provided.";

state Item 47 in the following edition:

"47. The form 03-159 is intended for calculation of expenses on payment of lease for the room and is constituted according to appendix 56 to these rules. For reasons for the planned expenses at least 3 (three) price offers and (or) copies of the last signed leases of rooms and buildings, taking into account the database of goods prices, work, service, established by the Law of the Republic of Kazakhstan "About public procurements" are represented. For reasons for the planned expenses by foreign institutions of the Republic of Kazakhstan copies of the last signed leases of rooms and buildings are represented. In case of lack of agreements at least 3 (three) price lists or offers on the prices from adoptive state marketpleys are attached.";

state Item 51 in the following edition:

"51. The form 01-166 is filled with public institutions for calculation of expenses on payment of activities of political parties and constituted according to appendix 59 to these rules.

The form 02-166 is filled with public institutions for calculation of expenses on payment of elections and constituted according to appendix 59-1 to these rules.";

in Item 53:

the sixth to state part in the following edition:

"Calculations for the expense types planned on specifics of economic classification of expenses 133, of 163, of 164, of 165, of 322, of 323, of 531, of 541, of 621, of 812, of 813, 814 and 815 are constituted according to appendix 67 to these rules.";

parts the tenth, eleventh and twelfth to state in the following edition:

"Calculations for the expense types planned on specifics of economic classification of expenses 167, of 332, of 519, of 521, 714 and 715 are constituted in any form.

When planning expenses on acquisition of fixed assets at least 3 (three) offers on the prices from domestic marketpleys by each type of fixed assets are attached to calculation.

At the same time to calculations on acquisition of fixed assets (on subclass 410) it is necessary to provide information on their actual availability (registered on balance, with indication of year of acquisition and term of depreciation) and the plan for the three-year period.";

the fourteenth to state part in the following edition:

"By calculation provision without fail on specifics 421, 423 and 435 public institutions represent the conclusion of state examination or complex non-departmental examination on the design estimates and documents proving the cost of works (services) if other is not provided by the regulations on "turnkey" construction established by the legislation of the Republic of Kazakhstan, and to calculations on stock acquisition provide information on the actual availability of the stock remainders which are registered on balance of public institution as of January 1 of the current year and the plan of the current year.";

the seventeenth to state part in the following edition:

"When planning expenses on entertainment costs it is necessary to be guided by regulations of Rules for apportionment of the distributed budget program "Entertainment costs", approved by the order of the acting minister of foreign affairs of the Republic of Kazakhstan of May 20, 2025 No. 11-1-4/290 and procedure for use of the means provided on entertainment costs and regulations of the entertainment costs approved by local executive bodies of area.";

add with part of the nineteenth of the following content:

"The form 01-321 is intended for calculation of expenses for specifics 321 "Housing employee benefits of law enforcement, special state bodies, bodies of civil protection and to the military personnel" and is constituted according to appendix 67-1 to these rules.";

the fifth to state the paragraph to part four of Item 54 in the following edition:

"when planning expenses on acquisition of works and services – copies of the last signed agreements.";

add with Item 54-1 of the following content:

"54-1. The form 01-371 is intended for calculation of expenses for specifics 371 "Educational grants" and is constituted according to appendix 71-1 to these rules.";

state Items 64 and 65 in the following edition:

"64. The form 01-414 is intended for calculation of expenses for purchase of computing and other equipment and is constituted according to appendix 79 to these rules. The need for purchase of the computing equipment shall be proved by requirements and terms of the implemented or replicated information projects, or the reasons physical or obsolescence of the equipment, and also the approved natural regulations, in case of their availability.

The form 02-414 is constituted by state bodies for calculation of expenses of state bodies on acquisition of office furniture and constituted according to appendix 80 to these rules.

In case of creation of calculation the standard rate on acquisition of office furniture and regulation of depreciation according to the order of the Minister of Finance of the Republic of Kazakhstan of May 12, 2025 No. 223 "About approval of Rules of conducting financial accounting in public institutions" is applied.

65. The form 01-416 is intended for calculation of expenses on acquisition of intangible assets and is constituted according to appendix 81 to these rules.";

the tenth Item 66 to state part in the following edition:

"When calculating expenses for specifics 312 "Subsidies to legal entities, not being state companies" apply appendix 83-1.";

to state paragraph two of part two of Item 68 in the following edition:

"in the column 4 "financing prior to the beginning of planning period" allocated funds on the project, including from reserve of the Government of the Republic of Kazakhstan;";

state Item 69 in the following edition:

"69. The administrators of budget programs who included in structure of budget request target current transfers and budget credits to local executive bodies except for of budget credits on implementation of budget investment projects represent distribution of target current transfers and budget credits by regions and the directions according to appendices 85 and 85-1 to these rules.";

add with Item 73-1 of the following content:

"73-1. Calculations of expenses for specifics 168 "Penalties, penalty and other payments" and 169 "Other current costs" are constituted in form according to appendix 91 to these rules.";

in Item 77:

10) and 11) to exclude subitems;

15) to state the subitem in the following edition:

"15) information on implemented, implemented and to the investment projects planned to realization by means of participation of the state in the authorized capital of legal entities in form according to the Rules of planning and implementation of the state investment projects, development or adjustment, conducting necessary examinations of the investment offer, technical and economic and financial and economic reasons, determination of feasibility of budget crediting, portfolio construction of the state investment projects, and also adjustment of the approved (specified) parameters, selection, monitoring and assessment of implementation of the state investment projects approved by the order of the acting minister of national economy of the Republic of Kazakhstan of June 28, 2025 No. 59 planned to realization.";

19) to state the subitem in the following edition:

"19) the conclusion of authorized body on budget policy about feasibility of budget crediting on the budget programs offered by the administrator of budget programs to realization by means of budget crediting;";

25) to exclude the subitem;

state Items 84 and 85 in the following edition:

"84. When refining the republican budget for the current financial year administrators of republican budget programs provide budget requests in the central authorized body, further the central authorized body on budgetary planning within 5 (five) working days reviews budget requests, prepares on them the conclusions and submits for consideration of the Republican budget commission.

In case of adjustment of the republican budget for the current financial year administrators of republican budget programs provide summary information according to appendices 93, 94 and 95 to these rules in the central authorized body on budgetary planning, further the central authorized body on budgetary planning within 5 (five) working days considers calculations, prepares on them the conclusions and submits for consideration of the Republican budget commission.

At the same time, in case of funds redistribution of administrators of republican budget programs in case of reduction of total amount only the explanatory note is provided, and in case of allocation of additional resources the forms of calculations provided by these rules are provided.

Administrators of republican budget programs taking into account the offer of the Republican budget commission within 5 (five) working days after the meeting of the Republican budget commission represent to the central authorized body on budgetary planning final budget requests and forms of calculations with passports of budget programs.

85. When refining the local budget the current financial year administrators of local budget programs provide budget requests in local authorized body on state planning, further the local authorized body on state planning within 5 (five) working days reviews budget requests, prepares on them the conclusions and submits for consideration of the budget commission of area, city of republican value, the capital or the office of the akim of administrative and territorial unit, the budget commission of the area (the city of regional value).

In case of adjustment of the local budget the current financial year administrators of local budget programs provide summary information according to appendices 93, 94 and 95 to these rules in local authorized body on state planning, further the local authorized body on state planning within 5 (five) working days considers calculations, prepares on them the conclusions and submits for consideration of the budget commission of area, city of republican value, the capital or the office of the akim of administrative and territorial unit, the budget commission of the area (the city of regional value).

At the same time, in case of funds redistribution of administrators of local budget programs in case of reduction of total amount only the explanatory note is provided, and in case of allocation of additional resources the forms of calculations provided by these rules are provided.

Administrators of local budget programs taking into account the offer of the budget commission of area, the city of republican value, the capital or the office of the akim of administrative and territorial unit, the budget commission of the area (the city of regional value) within 5 (five) working days after the meeting of the budget commission represent to local authorized body on state planning final budget requests and forms of calculations with passports of budget programs.";

add with Item 85-1 of the following content:

"85-1. During the refining and (or) adjustment of the budget the current financial year the budget requests of administrators of budget programs provided with violation of the terms established by these rules are not accepted.";

state Item 87 in the following edition:

"87. Development of budget request in case of allocation of budgetary funds according to new budget programs when refining the budget, in case of merge, separation, reducing (increase), transfer of the appropriate budget programs connected with adjustment of the budget in cases of education, liquidation, reorganization, change of function and limits of the number of staff of state bodies and public institutions subordinated to them to change of their amounts of financing is performed according to the procedure, established by these rules.";

state Item 95 in the following edition:

"95. Changes at the initiative of the administrator of budget programs without change of annual amount of expenses for the budget program with preserving resulting effect, without approval of the central authorized bodies on the state and budgetary planning or in coordination with local authorized body on state planning in the cases established by the Procedures of treasurer budget implementation and their cash servicing, procedures of treasurer accounting and monitoring approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328 are made to passports of budget programs.

Administrators of budget programs in case of modification of passports of budget programs for the initiative within 3 (three) working days direct signed changes to the passport of budget programs respectively in the central or local authorized body on budget implementation according to the procedure of the notification.";

appendix 1 to the specified Rules to exclude;

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