ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 6, 2010 No. 214

About approval of Rules of creation of Single budget classification of the Republic of Kazakhstan

According to Item 3 of Article 26 of the Budget code of the Republic of Kazakhstan of December 4, 2008 I ORDER:

1. Approve the enclosed Rules of creation of Single budget classification of the Republic of Kazakhstan.

2. Recognize to invalid:

1) order of the deputy. The Minister of Economy and Budget Planning of the Republic of Kazakhstan of December 22, 2008 No. 264 "About approval of Rules of creation of Single budget classification of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts for No. 5437);

2) the order of the Minister of Economy and Budget Planning of the Republic of Kazakhstan of January 24, 2009 No. 5-P "About entering of amendment into the order of the Minister of Economy and Budget Planning of the Republic of Kazakhstan of December 22, 2008 No. 264 "About approval of Rules of creation of Single budget classification of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts for No. 5522).

3. To provide to department of methodology of budget process (A. Kaliyev) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

4. This order becomes effective from the date of its state registration in the Ministry of Justice of the Republic of Kazakhstan.

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of May 6, 2010 No. 214

Rules of creation of Single budget classification of the Republic of Kazakhstan

1. These rules of creation of Single budget classification of the Republic of Kazakhstan (further - Rules) determine structure and procedure for creation of Single budget classification of the Republic of Kazakhstan.

Section 1. General provisions

Chapter 1. Structure of Single budget classification of the Republic of Kazakhstan

2. Single budget classification of the Republic of Kazakhstan (daleebyudzhetny classification) is group of receipts and expenses of the budget for functional, departmental and economic characteristics with assignment to subjects to classification of grouping codes.

3. Budget classification is constituted on the basis of legal acts of the Republic of Kazakhstan, presidential decrees of the Republic of Kazakhstan, the orders of the Government of the Republic of Kazakhstan and other regulatory legal acts.

4. Budget classification includes:

classification of receipts of the budget;

functional classification of expenses of the budget;

economic classification of expenses of the budget.

5. In these rules the following concepts are used:

classification code - digital sign (grouping code) fixed individually by each type of receipts, expenses of the budget and administrators of budget programs according to their certain characteristics, on levels of classification of receipts, functional and economic classification of expenses;

end date of action - date from the moment of which approach transfer of receipts or financing of expenses on the corresponding classification code stop.

Chapter 2. Classification of receipts of the budget

6. Classification of receipts of the budget is the group of receipts of budgets of all levels for certain characteristics founded on the regulatory legal acts of the Republic of Kazakhstan establishing taxes, payments and other receipts in the budget specified in Item 3 of these rules.

7. The group of classification of receipts of the budget consists from:

categories which represent group of receipts on economic signs. The classification code consists of 1 sign;

classes which group receipts in their sources and types. The classification code consists of 2 signs;

subclasses which group receipts in more detail in their sources and types. The classification code consists of 1 sign;

specifics which determine payment type or receipts in the budget. The classification code consists of 2 signs.

8. The six-digit code which is created of codes of all levels of classification of receipts has each appearance of receipts.

9. Establishment of identical six-digit codes for different types of receipts is not allowed.

10. Classification of receipts of the budget includes the following main categories:

1 - tax revenues;

2 - non-tax receipts;

3 - sales proceeds of fixed capital;

4 - receipts of transfers;

5 - repayment of budget credits;

6 - sales proceeds of financial assets of the state;

7 - receipt of loans;

8 - the used remaining balance of budgetary funds.

11. Classification of receipts of the budget is constituted on structure according to appendix 1 to these rules.

Chapter 3. Functional classification of expenses of the budget

12. Functional classification of expenses of the budget is the group of budgets expenses of all levels determining the directions of expenditure of budgetary funds by the functional and departmental signs reflecting accomplishment of functions of the state, implementation of strategic and program documents of the Republic of Kazakhstan, strategic plans of state bodies.

13. The group of functional classification of expenses of the budget consists of the following levels: functional groups, functional subgroups, administrators of budget programs, budget programs (subprogrammes).

14. The functional group reflects the main directions of development of the country corresponding to strategic priorities of development of the country and showing the accurate purpose of each of them. The classification code consists of 2 signs.

15. Budget expenses depending on the functions which are carried out by state bodies are classified by the following functional groups:

01 - State functions of general nature;

02 - Defense;

03 - Public order, safety, legal, judicial, criminal and executive activities;

04 - Education;

05 - Health care;

06 - Public assistance and social security;

07 - Housing and communal services;

08 - Culture, sport, tourism and information space;

09 - Fuel and energy complex and subsurface use;

10 - Rural, water, forest, fishery, especially protected natural territories, environmental protection and fauna, land relations;

11 - Industry, architectural, town-planning and construction activities;

12 - Transport and communications;

13 - Other;

14 - Debt servicing;

15 - Transfers;

16 - Repayment of loans.

16. The functional subgroup (further - subfunction) concretizes groups of tasks on each strategic priority of development of the country in functional group. The classification code consists of 1 sign.

17. Administrators of budget programs are determined according to the functions and powers assigned to them.

The administrator of budget programs - the state body responsible for planning, reasons, realization and achievement of results of budget programs.

According to budget programs according to which implementation of budget investments by means of participation of the state in the authorized capital of the national holdings and national managing holding providing projects implementation in different industries of economy which cannot be carried to competence of one administrator of budget programs by the administrator is planned the central authorized body on state planning acts.

18. The individual classification code which consists of 3 signs is assigned for each administrator of budget programs.

19. Administrators of local budget programs are determined proceeding from the standard structure of local public administration approved by the Government of the Republic of Kazakhstan.

20. The budget program determines the direction of expenses of the budget interconnected with strategic directions, the purposes, tasks, the result indicators determined in the strategic plan of state body, having indicators of result and the amounts of financing of expenses of the budget. The classification code consists of 3 signs.

21. The budget programs of the same name including used in case of execution of the distributed budget programs and assigned to several administrators of budget programs have the same code and are classified by codes from 100 on 199.

22. Each twelve-place code formed of codes of functional group, functional subgroup, the administrator of budget programs, the budget program and subprogramme is unique in all functional classification of expenses of the budget.

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