LAW OF THE REPUBLIC OF KAZAKHSTAN

of February 16, 2012 No. 557-IV ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan on strengthening of responsibility of participants of budget process, receivers of budgetary funds and to increase in efficiency of budget procedures

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

1. In the Criminal Code of Kazakhstan of July 16, 1997 (The sheet of Parliament of the Republic of Kazakhstan, 1997, No. 15-16, of Art. 211; 1998, No. 16, Art. 219; No. 17-18, of Art. 225; 1999, No. 20, Art. 721; No. 21, Art. 774; 2000, No. 6, Art. 141; 2001, No. 8, Art. 53, 54; 2002, No. 4, Art. 32, 33; No. 10, Art. 106; No. 17, Art. 155; No. 23-24, of Art. 192; 2003, No. 15, Art. 137; No. 18, Art. 142; 2004, No. 5, Art. 22; No. 17, Art. 97; No. 23, Art. 139; 2005, No. 13, Art. 53; No. 14, Art. 58; No. 21-22, of Art. 87; 2006, No. 2, Art. 19; No. 3, Art. 22; No. 5-6, of Art. 31; No. 8, Art. 45; No. 12, Art. 72; No. 15, Art. 92; 2007, No. 1, Art. 2; No. 4, Art. 33; No. 5-6, of Art. 40; No. 9, Art. 67; No. 10, Art. 69; No. 17, Art. 140; 2008, No. 12, Art. 48; No. 13-14, of Art. 58; No. 17-18, of Art. 72; No. 23, Art. 114; No. 24, Art. 126; 2009, No. 6-7, of Art. 32; No. 13-14, of Art. 63; No. 15-16, of the Art. 71, 73, 75; No. 17, Art. 82, 83; No. 24, Art. 121, 122, 125, 127, 128, 130; 2010, No. 1-2, of Art. 5; No. 7, Art. 28, 32; No. 11, Art. 59; No. 15, Art. 71; No. 20-21, of Art. 119; No. 22, Art. 130; No. 24, Art. 149; 2011, No. 1, Art. 9; No. 2, Art. 19, 28; The law of the Republic of Kazakhstan of November 9, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning enhancement of law-enforcement activities and further humanization of the penal legislation", published in the newspapers "Egemen .aza.stan" 15 and 16 of November, 2011 and "The Kazakhstan truth" 15, on November 16 and 19, 2011; The Law of the Republic of Kazakhstan of November 29, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning counteraction of organized crime, terrorist and extremist activities", published in the Egemen .aza.stan and Kazakhstan Truth newspapers on December 3, 2011; The Law of the Republic of Kazakhstan of December 3, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan on environmental issues", published in the Egemen .aza.stan and Kazakhstan Truth newspapers on December 8, 2011):

in part two of Article 194 of the word "the public purpose-oriented loan or the credit issued under guarantees of the state not for the intended purpose" shall be replaced with words "budget credit not on purpose".

2. In the Code of the Republic of Kazakhstan about administrative offenses of January 30, 2001 (The sheet of Parliament of the Republic of Kazakhstan, 2001, No. 5-6, of Art. 24; No. 17-18, of Art. 241; No. 21-22, of Art. 281; 2002, No. 4, Art. 33; No. 17, Art. 155; 2003, No. 1-2, of Art. 3; No. 4, Art. 25; No. 5, Art. 30; No. 11, Art. 56, 64, 68; No. 14, Art. 109; No. 15, Art. 122, 139; No. 18, Art. 142; No. 21-22, of Art. 160; No. 23, Art. 171; 2004, No. 6, Art. 42; No. 10, Art. 55; No. 15, Art. 86; No. 17, Art. 97; No. 23, Art. 139, 140; No. 24, Art. 153; 2005, No. 5, Art. 5; No. 7-8, of Art. 19; No. 9, Art. 26; No. 13, Art. 53; No. 14, Art. 58; No. 17-18, of Art. 72; No. 21-22, of the Art. 86, 87; No. 23, Art. 104; 2006, No. 1, Art. 5; No. 2, Art. 19, 20; No. 3, Art. 22; No. 5-6, of Art. 31; No. 8, Art. 45; No. 10, Art. 52; No. 11, Art. 55; No. 12, Art. 72, 77; No. 13, Art. 85, 86; No. 15, Art. 92, 95; No. 16, Art. 98, 102; No. 23, Art. 141; 2007, No. 1, Art. 4; No. 2, Art. 16, 18; No. 3, Art. 20, 23; No. 4, Art. 28, 33; No. 5-6, of Art. 40; No. 9, Art. 67; No. 10, Art. 69; No. 12, Art. 88; No. 13, Art. 99; No. 15, Art. 106; No. 16, Art. 131; No. 17, Art. 136, 139, 140; No. 18, Art. 143, 144; No. 19, Art. 146, 147; No. 20, Art. 152; No. 24, Art. 180; 2008, No. 6-7, of Art. 27; No. 12, Art. 48, 51; No. 13-14, of the Art. 54, 57, 58; No. 15-16, of Art. 62; No. 20, Art. 88; No. 21, Art. 97; No. 23, Art. 114; No. 24, Art. 126, 128, 129; 2009, No. 2-3, of the Art. 7, 21; No. 9-10, of the Art. 47, 48; No. 13-14, of the Art. 62, 63; No. 15-16, of the Art. 70, 72, 73, 74, 75, 76; No. 17, Art. 79, 80, 82; No. 18, Art. 84, 86; No. 19, Art. 88; No. 23, Art. 97, 115, 117; No. 24, Art. 121, 122, 125, 129, 130, 133, 134; 2010, No. 1-2, of the Art. 1, 4, 5; No. 5, Art. 23; No. 7, Art. 28, 32; No. 8, Art. 41; No. 9, Art. 44; No. 11, Art. 58; No. 13, Art. 67; No. 15, Art. 71; No. 17-18, of the Art. 112, 114; No. 20-21, of Art. 119; No. 22, Art. 128, 130; No. 24, Art. 146, 149; 2011, No. 1, Art. 2, 3, 7, 9; No. 2, Art. 19, 25, 26, 28; No. 3, Art. 32; No. 6, Art. 50; No. 8, Art. 64; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 115, 116; No. 14, Art. 117; No. 16, Art. 128, 129; The Law of the Republic of Kazakhstan of October 11, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning religious activities and religious associations", published in the Egemen .aza.stan and Kazakhstan Truth newspapers on October 15, 2011; The law of the Republic of Kazakhstan of November 9, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning enhancement of law-enforcement activities and further humanization of the penal legislation", published in the newspapers "Egemen .aza.stan" 15 and 16 of November, 2011 and "The Kazakhstan truth" 15, on November 16 and 19, 2011; The Law of the Republic of Kazakhstan of December 3, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan on environmental issues", published in the Egemen .aza.stan and Kazakhstan Truth newspapers on December 8, 2011):

1) in table of contents:

in article 166 heading after words of "non-tax payments" to add with the words "and sales proceeds of fixed capital";

add with headings of Articles 168-4 and 168-5 of the following content:

"Article 168-4. Exceeding of natural regulations on administrative expenses

Article 168-5. Not achievement of results of budget investments by subjects of the quasi-public sector";

in article 176 heading after the word of "credit" to add with the word", loan";

2) in Article 35 part two:

words of "the sanitary legislation" shall be replaced with words "legislations of the Republic of Kazakhstan in the field of sanitary and epidemiologic wellbeing of the population";

words "legislations on financial accounting and the financial reporting, the budget and tax legislation" shall be replaced with words "legislations of the Republic of Kazakhstan on financial accounting and the financial reporting, the budget and tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on public procurements";

Heading and the text of article 166 after words of "non-tax payments" to add 3) with the words "and sales proceeds of fixed capital";

To add 4) with Articles 168-4 and 168-5 of the following content:

"Article 168-4. Exceeding of natural regulations on administrative expenses

Excess by the state companies, joint-stock companies and limited liability partnerships controlled by the state, natural regulations on the administrative expenses established by regulatory legal acts –

attracts penalty on the first heads in the amount of fifty monthly settlement indicators.

Article 168-5. Not achievement of results of budget investments by subjects of the quasi-public sector

1. Not achievement by the affiliated, dependent and other legal entities who are affiliirovanny according to legal acts of the Republic of Kazakhstan, results of the budget investments by means of participation of the state in their authorized capital provided in financial and economic reasons –

attracts penalty on the first heads in the amount of two hundred monthly settlement indicators.

2. Not achievement by the state companies, limited liability partnerships, joint-stock companies, the participant or shareholder of which is the state, results of the budget investments by means of participation of the state in their authorized capital provided in financial and economic reasons –

attracts penalty on the first heads in the amount of three hundred monthly settlement indicators.";

5) in Article 176:

"to add heading after the word of "credit" with the word", loan";

in word part two "the public purpose-oriented loan or the credit issued under guarantees of the state not for the intended purpose" shall be replaced with words "budget credit not on purpose";

add with part three of the following content:

"3. Use of means of the loans guaranteed by the state and the loan attracted under the guarantee of the state on the purposes which are not provided by terms of loan and not provided by the guarantee agreement and also on crediting of state bodies

attracts penalty on the first heads of the corresponding legal entity – the borrower on loan having the state warranty, their deputies or persons replacing them to whom the relevant orders assign fulfillment of duties, in the amount of hundred monthly settlement indicators.";

The paragraph third parts one of Article 179 to add 6) with the words "and in depositary of the financial reporting";

7) in Article 541 part one:

after figures "168-3," to add with figures "168-4, 168-5,";

"176 (part one) shall be replaced with words words "176 (parts one and third)";

8) in the subitem 1) Article 636 parts one:

in the paragraph the twenty ninth ambassador of figures "168-3," to add with figures "168-4, 168-5,", after the words "175 (part two) (when these violations are made by auditing organizations)" to add with words ", 176 (part three)";

in the paragraph the fifty second words" (Article 177-3" shall be replaced with words "(Article 168-4, 168-5, 176 (part three), 177-3";

3. 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. 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; The Law of the Republic of Kazakhstan of November 24, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning differentiation of competence of authorized bodies on the state and budgetary planning and enhancement of budget process", published in the Egemen .aza.stan and Kazakhstan Truth newspapers on November 29, 2011):

1) in table of contents:

add with heading of Article 39-1 of the following content:

"Article 39-1. The budget programs directed to investment of purpose-oriented deposit";

to add article 68 heading after the words "strategic plans" with words ", drafts of budget programs of administrators of the budget programs which are not developing strategic plans";

add with headings of Articles 100-1 and 138-1 of the following content:

"Article 100-1. Suspension of carrying out payments and money transfers of subjects of the quasi-public sector";

"Article 138-1. The qualifier of the violations revealed on objects of the state financial control";

to exclude heading of Article 156-1;

2) in Item 1 of Article 3:

11) after words "the relations connected with" to add the subitem with words "planning and";

add with subitem 11-1) of the following content:

"11-1) qualifier of the violations revealed on objects of the state financial control (further – the Qualifier of violations) – the document containing list of types of violations and methods of their elimination with indication of on the violated rules of law and responsibility types corresponding to them established by the laws of the Republic of Kazakhstan;";

in the subitem 16) to exclude words of "investment of purpose-oriented deposit of the founder for development of the autonomous organizations of education";

3) in Article 4:

9) to add the subitem with words ", and also use of budgetary funds and assets of the state according to the legislation of the Republic of Kazakhstan";

"14) to state the subitem in the following edition:

"14) the principle of targeting and special-purpose character of budgetary funds – the direction and use of budgetary funds by administrators of budget programs, subjects of the quasi-public sector on achievement of indicators of the results provided by strategic plans of state bodies, financial and economic reasons for budget investments by means of participation in the authorized capital of subjects of the quasi-public sector with compliance with law of the Republic of Kazakhstan.";

Item 7 of Article 19 to exclude 4);

Item 2 of Article 32 to state 5) in the following edition:

"2. Budget programs are developed by the administrator of budget programs and affirm as structure of the strategic plan of state body.

The administrators of budget programs who are not developing strategic plans develop budget programs with amounts of the planned budgetary funds for planning period, indicators of effectiveness and efficiency according to the procedure, determined by the central authorized body by budgetary planning.

Budget programs of administrators of the republican budget programs which are not developing strategic plans affirm the first head of the administrator of budget programs.

Budget programs of audit committees of areas, the cities of republican value, the capital affirm the chairman of the relevant audit committee.

Budget programs of administrators of the budget programs financed from the budget of the area (the city of regional value), which are not developing strategic plans affirm the relevant local executive bodies of the area (the city of regional value).";

Item 1 of Article 33 to add 6) with the paragraph the eighth the following content:

"investment of purpose-oriented deposit.";

Article 36 to add 7) with the subitem 5) of the following content:

"5) on the solution of tasks of social policy of the state.";

8) to add with Article 39-1 of the following content:

"Article 39-1. The budget programs directed to investment of purpose-oriented deposit

1. Purpose-oriented deposit are non-paid and irretrievable payments from the budget in activities of the autonomous organizations of education and (or) in the non-profit organization created in form of business of fund only for ensuring financing of activities of the autonomous organizations of education and their organizations.

2. The purpose-oriented deposit goes to the purposes determined in legal acts of the Republic of Kazakhstan.

3. The investment of purpose-oriented deposit is performed through the corresponding administrators of budget programs.

4. Indicators of effectiveness of purpose-oriented deposit in activities of the autonomous organizations of education are determined in strategic plans or budget programs of the corresponding administrators of budget programs.

The autonomous organizations of education bear responsibility for achievement of the indicators of effectiveness of purpose-oriented deposit in their activities determined in strategic plans or budget programs of the corresponding administrators of budget programs.

5. Planning of expenses according to the budget programs directed to investment of purpose-oriented deposit is performed by means of creation of the budget request according to the procedure established by authorized body on budgetary planning.

6. Financing of the budget programs directed to investment of purpose-oriented deposit is performed according to the procedure established by the Government of the Republic of Kazakhstan.";

In part one and the second Item 5, in Item 6 and in part one of Item 7 of Article 44 of the word of "target transfers" shall be replaced with words 9) "target transfers on development";

10) in Article 46:

state Item 5 in the following edition:

"5. Expenses are determined by local budget development programs in local budgets taking into account amounts of the transferred target transfers on development.

Target transfers for implementation of local budget investment projects are allocated for development to subordinate budgets with one amount without its item-by-item distribution.

Distribution of target transfers to development between local budget investment projects is performed by local executive bodies taking into account the amounts of financing provided in the corresponding local budgets on these purposes, according to the procedure, established by the Government of the Republic of Kazakhstan.";

in Item 6 of the word "and resulting effects" shall be replaced with words "results of local budget investment projects,";

in Item 8 shall be replaced with words the word "allocations" "consideration and selection";

Item 1 of article 47 after words of "investment projects" to add 11) with words ", on the solution of tasks of social policy of the state";

Article 48 to state 12) in the following edition:

"Article 48. Responsibility for not achievement of results when using transfers

1. In case of allocation of target transfers from the higher budget to the subordinate budget the responsibility established by the laws of the Republic of Kazakhstan is born:

1) the akim of area, city of republican value, the capital and the first head of the corresponding administrators of budget programs of the higher budget for untimely agreement signature about results on target transfers;

2) the first head of administrators of budget programs of the higher budget for not transfer of target transfers to subordinate budgets according to individual funding plan for payments based on the signed agreements on results;

3) the akim of area, city of republican value, the capital, area, city of regional value and the first head of the corresponding administrators of local budget programs for use of target transfers not according to the signed agreement on results on target transfers, not achievement of results, non-presentation of the report on the results achieved due to use of the received target transfers;

4) the akim of area, city of republican value, the capital, area, city of regional value, the first head of administrators of budget programs of the subordinate budget for not development of the target transfers received from the higher budget which entailed not achievement of results.

2. In case of untimely holding competitive procedures by the administrators of budget programs of the higher budget who are the single organizer of tender on public procurements at the expense of target transfers, the responsibility established by the laws of the Republic of Kazakhstan is born by the first head of the administrator of budget programs of the higher budget.";

13) in Article 61:

subitem in paragraph eight 1) of Item 1-1 after the word "priority" to add with the word of "republican";

in Item 7:

in part one of the word "create the list of priority budget investments" shall be replaced with words "priorities of budget investment policy";

the second to exclude part;

add with Item 7-1 of the following content:

"7-1. Based on priorities of budget investment policy and by results of consideration of the documents specified in Item 1 of Article 66, the central and local authorized bodies on state planning create the list of priority budget investments as a part of the forecast of social and economic development.";

14) in Article 62:

the fourth and fifth item 4 to state parts in the following edition:

"Strategic plans of the Supreme Court of the Republic of Kazakhstan, Central Election Commission of the Republic of Kazakhstan, Committee of homeland security of the Republic of Kazakhstan affirm according to the procedure, determined by the President of the Republic of Kazakhstan.

The constitutional Council of the Republic of Kazakhstan, Administration of the President of the Republic of Kazakhstan, Administration of the President of the Republic of Kazakhstan, Security service of the President of the Republic of Kazakhstan, Prime minister's department of the Republic of Kazakhstan, Economic board of Parliament of the Republic of Kazakhstan, the National center for human rights of the Republic of Kazakhstan, Service of foreign intelligence of the Republic of Kazakhstan Syrbar, Republican guard of the Republic of Kazakhstan, Calculating committee on control of execution of the republican budget, audit committees of areas, cities of republican value, the capital, the offices of maslikhats and executive bodies financed from district (the city of regional value) of the budget, strategic plans do not develop.";

the second Item 5 to exclude part;

in part two of Item 6 of the word "and also audit committees of area, city of republican value, capital" to exclude,

add with Item 8 of the following content:

"8. The state bodies entering into structure of the Government of the Republic of Kazakhstan annually till September 1 of the current financial year develop drafts of memorandums for the next financial year.

The memorandum is developed in implementation of the strategic plan of state body and contains key target indicators and indicators of tasks with value is not lower provided in the strategic plan, achievement (accomplishment) of which the first head of state body shall provide within budgetary funds in the current year. Key target indicators and indicators of tasks represent the indicators allowing to determine extent of goal achievement, strategic tasks and the directions which high-quality party reflects essence of the changes resulting from realization of strategic tasks and directions, and quantitative – its measurable absolute or relative quantities.

The memorandum is signed by the first head of state body and affirms the Prime Minister of the Republic of Kazakhstan.

The procedure for development, assessment and contents of memorandums affirm authorized body on state planning.";

15) in Article 66:

in Item 1:

add paragraph two with words ", and also offers on priority budget investments";

in paragraph three of the word "or local authorized body on state planning" to exclude;

add with the paragraph the fourth the following content:

"in local authorized body on state planning till May 15 of the current financial year – budget requests, drafts of strategic plans or projects of changes and amendments in strategic plans and offers on priority budget investments.";

add Item 2 with the words "and drafts of budget programs";"

The subitem 1) of Item 6 of Article 67 to add 16) with words ", or calculations for expense types for each budget program of the administrator of budget programs who is not developing the strategic plan";

17) in Article 68:

to add heading after the words "strategic plans" with words ", drafts of budget programs of administrators of the budget programs which are not developing strategic plans";

add item 4 with the paragraph the fourth the following content:

"the indicators of effectiveness and efficiency provided in 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.";

add Item 8 with part two of the following content:

"The administrators of republican budget programs who are not developing strategic plans represent to the central authorized body on budgetary planning modifed drafts of budget programs.";

add Item 9 with part two of the following content:

"The administrators of local budget programs who are not developing strategic plans represent to local authorized body on state planning modifed drafts of budget programs.";

Item 1 of Article 74 to add 18) with subitem 2-1) of the following content:

"2-1) drafts of budget programs of administrators of the budget programs which are not developing strategic plans;";

Item 1 of Article 75 to add 19) with subitem 2-1) of the following content:

"2-1) drafts of budget programs of administrators of the budget programs which are not developing strategic plans;";

To exclude 20) in part two of Item 9 of Article 85 of the word "between budget subprogrammes within one budget program, and also";

Item 1 of Article 88 to add 21) with the subitem 7) of the following content:

"7) with transfer of the money provided for the corresponding financial year in the law on the republican budget or in the decision of maslikhat on the local budget for increase in the authorized capital of subjects of the quasi-public sector and their use on implementation of investment projects (further – the account of subjects of the quasi-public sector), except as specified increases in the authorized capital of the financial organizations, and also when forming in the minimum size established by the laws of the Republic of Kazakhstan, the authorized capital of subjects of the quasi-public sector.";

22) in Article 97:

1, of 2, 3 to state Items in the following edition:

"1. Payments of public institutions according to obligations are made based on accounts for payment.

Payments of subjects of the quasi-public sector, on increase (forming) in the authorized capital of which are provided funds for the corresponding financial year in the law on the republican budget or in the decision of maslikhat on the local budget, are performed based on payment orders in the form established by the bank law of the Republic of Kazakhstan.

2. The account for payment of public institution and the payment order of the subject of the quasi-public sector, on increase (forming) in the authorized capital of which funds for the corresponding financial year are provided in the law on the republican budget or in the decision of maslikhat on the local budget, represent the documents which are for territorial subdivision of the central authorized body on budget implementation the basis for implementation of payments and money transfers for benefit of the payee.

3. Payments and money transfers of public institutions are carried out within remaining balance on control accounts of cash or accounts of public institutions, and also within the amounts of plan assignments according to individual funding plan on payments and unused balance of the notice of registration of the agreement.

Payments and money transfers of subjects of the quasi-public sector, on increase (forming) in the authorized capital of which are provided funds for the corresponding financial year in the law on the republican budget or in the decision of maslikhat on the local budget, are carried out within account balances of subjects of the quasi-public sector.";

the fifth Item 5 to state the paragraph in the following edition:

"to requirements of the budget legislation of the Republic of Kazakhstan for completeness and correctness of filling of form.";

add with Item 5-1 of the following content:

"5-1. The territorial subdivision of the central authorized body on budget implementation exercises the current control when carrying out payments of subjects of the quasi-public sector which consists in verification of payment orders on:

1) availability of the documents confirming justification of payment: copies of the invoice or delivery note (act) of delivery of goods or the act of the performed works, the rendered services or other document type established by the legislation of the Republic of Kazakhstan;

2) availability of the certificate of the authorized body exercising regulation and supervision of the security market or the relevant decision of governing bodies in case of money transfer on increase in the authorized capital of the subject of the quasi-public sector;

3) compliance to requirements of the bank law of the Republic of Kazakhstan for completeness and correctness of filling of form.";

in paragraph one of Item 6 of the word "also bears responsibility according to the laws of the Republic of Kazakhstan for" to exclude;

add with Item 6-1 of the following content:

"6-1. The subject of the quasi-public sector provides:

1) legitimacy and justification of submission of payment orders;

2) reliability of the specified details in payment orders;

3) timeliness and completeness of accomplishment of obligations on implementation of payments for benefit of the payee;

4) reliability of committed transactions;

5) submission to territorial subdivision of the central authorized body on budget implementation of the documents confirming justification of payment.";

Article 98 to state 23) in the following edition:

"Article 98. Collection order

1. The collection order represents the document which is foundation for forced execution by public institution, and also the subject of the quasi-public sector, for increase (forming) in the authorized capital of which funds for the corresponding financial year are provided in the law on the republican budget or in the decision of maslikhat on the local budget, the writ of execution or the order issued according to the decisions which took legal effect, determinations, resolutions, orders of courts, and also connected with repayment of the formed tax debt, debt on compulsory pension contributions or social assignments, debts to customs authorities. The collection order is the document confirming justification of payment of public institution and the subject of the quasi-public sector for increase (forming) in the authorized capital of which funds for the corresponding financial year are provided in the law on the republican budget or in the decision of maslikhat on the local budget.

The collection order is constituted based on the writ of execution or the order issued according to the decision (sentence, determination, the resolution) of court, or the writ on money recovery and on other bases provided by the laws of the Republic of Kazakhstan, except for collection orders of bodies of Tax Service and customs authorities.

2. The collection order is shown in territorial subdivision of the central authorized body on budget implementation in the place of servicing of public institution and the subject of the quasi-public sector, on increase (forming) in the authorized capital of which funds for the corresponding financial year are provided in the law on the republican budget or in the decision of maslikhat on the local budget on which the collection order is exposed.

The collection order is shown with appendix of the original of the writ of execution or order which is the basis for its creation or the copy of this document confirmed page by page by print of official stamp of court, except for collection orders of bodies of Tax Service and customs authorities.

The amount specified at the collection order shall match with the amount specified in the writ of execution or the order.

At the collection order the code of public institution and code of the subject of the quasi-public sector is specified, on increase (forming) in the authorized capital of which funds for the corresponding financial year are provided in the law on the republican budget or in the decision of maslikhat on the local budget on which execution of this order is required.

3. Drawing of collection orders to the single treasurer account and accounts in foreign currency, open for the central authorized body on budget implementation, control accounts of cash of the relevant budgets, National fund of the Republic of Kazakhstan and temporary placement of money is not allowed.

In case of obligations on execution of the collection order according to the investment project this collection order is exposed into the account of the subject of the quasi-public sector by means of which financing of this investment project is performed.

Drawing of collection orders can be performed on code of public institution, the account of paid services and the sponsor's, charitable help, and also into accounts of subjects of the quasi-public sector, on increase (forming) in the authorized capital of which means are provided

for the corresponding financial year in the law on the republican budget or in the decision of maslikhat on the local budget.

4. The collection order is shown in the form established by the bank law of the Republic of Kazakhstan.

5. Execution of collection orders is performed according to the procedure, established by the Government of the Republic of Kazakhstan.";

24) in Article 99:

in part two of Item 2 of the word "the foreign currency is converted" shall be replaced with words "converting of foreign currency is performed";

add with Items 3-1,3-2 of the following content:

"3-1. The foreign currency converted from the account of the subject of the quasi-public sector within ten calendar days from the date of its transfer into its account in foreign currency in bank of the second level on currency types shall be used for designated purpose.

The unused or underused foreign currency shall be rekonvertirovana after the specified term with the subsequent recovery of the amount in national currency into the account of the subject of the quasi-public sector from which converting of foreign currency was performed.

3-2. Subjects of the quasi-public sector, on increase (forming) in the authorized capital of which are provided funds for the corresponding financial year in the law on the republican budget or in the decision of maslikhat on the local budget, provide timeliness of rekonvertation and return of the unused or underused foreign currency into the account from which converting of foreign currency was performed.";

To add 25) with Article 100-1 of the following content:

"Article 100-1. Suspension of carrying out payments and money transfers of subjects of the quasi-public sector

In cases of drawing of the collection order the territorial subdivision of the central authorized body on budget implementation stops documents acceptance and carrying out payments and money transfers of subjects of the quasi-public sector according to the procedure and the terms determined by the Government of the Republic of Kazakhstan.";

26) in Article 104:

3) of item 4 to exclude the subitem;

add with Item 6 of the following content:

"6. The responsibility for not development of budgetary funds which entailed not achievement of results of the budget program, established by the laws of the Republic of Kazakhstan is born by the first head of the administrator of budget programs.";

Article 105 to state 27) in the following edition:

"Article 105. Responsibility of subjects of the quasi-public sector

The responsibility for not achievement of results of the budget investments by means of participation of the state in their authorized capital provided in financial and economic reasons, established by the laws of the Republic of Kazakhstan is born by the first heads of subjects of the quasi-public sector, on increase (forming) in the authorized capital of which funds for the corresponding financial year are provided in the law on the republican budget or in the decision of maslikhat on the local budget.";

Item 2 of Article 111 to add 28) with subitem 5-1) of the following content:

"5-1) stipulated in Item 8th Articles of 151 of this Code;";

Shall be replaced with words 29) in part two of Item 1 of Article 133 of the word "according to the legislation" "according to the procedure, determined by the Government";

Article 136 to add 30) with Item 3-1 of the following content:

"3-1. Employees engagement of bodies of external state financial control on requests of state bodies for conducting the checks which are not provided in work plans of Calculating committee on control of execution of the republican budget and audit committees of areas, the cities of republican value, the capital is not allowed.";

To add 31) with Article 138-1 of the following content:

"Article 138-1. The qualifier of the violations revealed on objects of the state financial control

1. For the purpose of ensuring single approach when implementing the state financial control the body for internal control for approval of Calculating committee on control of execution of the republican budget authorized by the Government of the Republic of Kazakhstan develops and approves the Qualifier of violations.

2. The qualifier of violations includes the following groups of violations:

1) in case of receipt of funds in the budget (revenues) – non-execution and (or) failure to provide of execution of the tax, non-tax liability, sales proceeds of fixed capital in the relevant budget, and also untimely, incomplete transfer of receipts in the budget, violation of procedure for return from the budget and (or) offsetting of excessively paid amounts of receipts;

2) when using budgetary funds and assets of the state – use of budgetary funds, transfers, credits, budget investments, connected grants, the state and guaranteed by the state loans, guarantees and assets of the state with violation of regulations of budget and other legislation of the Republic of Kazakhstan;

3) during the conducting financial accounting and creation of the financial reporting – assumption of discrepancy of accounting data to source documents owing to non-compliance with conducting primary accounting according to the established forms of primary documentation, shortage of inventory items and money, unreasonable write-off of assets, materials, the invaluable fast-wearing-out objects;

4) the non-compliance with fixed terms, procedure for accomplishment of budget procedures and procedures of the legislation of the Republic of Kazakhstan on public procurements which did not entail damnification (harm) to the state and receivers of budgetary funds and not attracting the administrative and criminal liability established by the laws of the Republic of Kazakhstan.

The groups of violations provided by this Item are classified on types.

3. The revealed amounts of violations by results of control which are subject to recovery according to the legislation of the Republic of Kazakhstan are subject to recovery by performance of works, rendering services, delivery of goods and (or) reflection on accounting.

The revealed amounts of violations by results of control which are subject to compensation according to the legislation of the Republic of Kazakhstan are subject to return to the income of the relevant budget.

Return to the budget is performed based on the decision of body of the state financial control and (or) the judgment.

4. Persons guilty of the violations specified in Item 2 of this Article bear responsibility according to the laws of the Republic of Kazakhstan.";

32) in Article 141:

8) to state the subitem in the following edition:

"8) brings to the President of the Republic of Kazakhstan representations on the elicited facts of non-compliance with the state financial control of regulatory legal acts of the Republic of Kazakhstan by officials of objects, including by results of performance monitoring, and also the offer on involvement of officials to disciplinary responsibility in the relevant state bodies or to persons who appointed them;";

24) to state the subitem in the following edition:

"24) exercises control of use by subjects of the quasi-public sector of the funds of the republican budget for compliance to financial and economic reasons, efficiency evaluation of budget investments, and also performance monitoring of asset management of subjects of the quasi-public sector allocated by it which shares (share) belong to the state.";

The subitem 4) articles 142 after words of "state bodies" to add 33) with words ", development programs of the territories";

34) in Article 143:

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

"2-1) exercises performance monitoring in the directions of the activities;";

"6-1) exercises control of use by subjects of the quasi-public sector of budgetary funds for compliance to financial and economic reasons in the procedure established by the legislation of the Republic of Kazakhstan;";

"12-1) has the right to obtain from services of internal control reports and information on the held control events and measures taken on them;";

15) to state the subitem in the following edition:

"15) submits reports on results of the control actions including held by services of internal control of the central and local state bodies in the Government of the Republic of Kazakhstan;";

Item 1 of Article 144 to add 35) with subitem 9-3) of the following content:

"9-3) sends reports and information on the held control events and measures taken on them to the body for internal control authorized by the Government of the Republic of Kazakhstan;";

36) in Article 151:

4) of Item 1 to exclude the subitem;

in Item 8:

in word part three "the central authorized body on budgetary planning" to exclude;

add with parts five and the sixth the following content:

"If after submission of the documents specified in Articles 154, of the 156th of this Code on the republican budget investments directed to realization of especially important and requiring operational realization tasks, their cost will exceed the amount provided in the law on the republican budget for the corresponding planning period, the total cost of budget investments can increase for the expenditure account of the budget program by new initiatives by carrying out refining of the budget for planning period in accordance with the established procedure.

If after submission of the documents specified in Articles 154, of the 156th of this Code on the republican budget investments directed to realization of especially important and requiring operational realization tasks, their cost will be less amount, provided in the law on the republican budget for the corresponding planning period, the central authorized body for budgetary planning of the administrator of budget programs having the right according to the offer to redistribute the remained amount between budget investments in repartitions of one budget program of the corresponding administrator of budget programs by adjustment or to exclude when refining the budget.";

Item 1 of Article 154 to add 37) with the words "and the central authorized body in the field of communication and informatization";

38) in Article 156:

add Item 2 with parts four and heel of the following content:

"In case of change of the set financial and economic parameters of budget investments by means of participation of the state in the authorized capital of the legal entities attracting amendment and (or) change of actions, technical technology solutions, increase or expense reduction, provided on the approved actions adjustment of financial and economic reasons for budget investments with the subsequent conducting necessary examinations according to the legislation of the Republic of Kazakhstan is carried out.

Adjustment of financial and economic reasons for budget investments without consideration and the offer of the budget commission is not allowed";

add with Item 6-1 of the following content:

"6-1. By results of the economic conclusion on budget investments by means of participation of the state in the authorized capital of legal entities financial and economic reasons for budget investments affirm the administrator of budget programs.";

in Item 7 of the word of "financial and economic reasons" shall be replaced with words "or adjustments of financial and economic reasons for budget investments";

Article 156-1 to exclude 39);

40) in Article 159:

add with Item 1-1 of the following content:

"1-1. Budget investments by means of participation of the state in the authorized capital of legal entities are implemented according to the financial and economic reasons approved in accordance with the established procedure.";

in Item 2:

in part one of the word of "state body" shall be replaced with words "authorized body";

add with part two of the following content:

"Money transfer by the subject of the quasi-public sector on increase in the authorized capital of the organizations, affiliated, dependent and affiliirovanny with it, in payment of the announced shares (securities) is performed within ten working days from receipt date of the money provided for the corresponding financial year in the law on the republican budget or in the decision of maslikhat on the local budget for accounts of the subject of the quasi-public sector.";

The word "Financial" shall be replaced with words 41) in part two of Item 1 of Article 183 "To local executive bodies and financial".

4. In the Law of the Republic of Kazakhstan of July 23, 1999 "About public service" (Sheets of Parliament of the Republic of Kazakhstan, 1999, No. 21, Art. 773; 2001, No. 13-14, of Art. 170; 2003, No. 4, Art. 24; No. 18, Art. 142; 2005, No. 14, Art. 61; 2007, No. 9, Art. 67; No. 17, Art. 140; No. 19, Art. 147; 2009, No. 24, Art. 122, 126; 2010, No. 24, Art. 148; 2011, No. 11, Art. 102; The Law of the Republic of Kazakhstan of November 29, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning counteraction of organized crime, terrorist and extremist activities", published in the Egemen .aza.stan and Kazakhstan Truth newspapers on December 3, 2011):

add with Article 28-2 of the following content:

"Article 28-2. Terms of imposing of authority punishments for violations of the budget legislation of the Republic of Kazakhstan

Authority punishment for violations of the budget legislation of the Republic of Kazakhstan is imposed no later than three months from the date of detection of offense and cannot be imposed after one year from the date of offense making.".

5. In the Law of the Republic of Kazakhstan of January 19, 2011 "About the status of "Nazarbaev Universitet", "Nazarbayev Intellectual schools" and "Nazarbayev Fond" (Sheets of Parliament of the Republic of Kazakhstan, 2011, No. 2, the Art. 20):

in the subitem 1) of Item 1 of Article 5 of the word "for development" to exclude.

Article 2. This Law becomes effective after ten calendar days after its first official publication.

 

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