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ORDER OF THE MINISTER OF DEFENCE OF THE REPUBLIC OF KAZAKHSTAN

of July 29, 2017 No. 399

About approval of Rules of the organization of financial and economic activity in Armed Forces of the Republic of Kazakhstan

(as amended on 19-02-2024)

According to subitem 26-8) of Item 2 of article 22 of the Law of the Republic of Kazakhstan "About defense and Armed Forces of the Republic of Kazakhstan" I ORDER:

1. Approve the enclosed Rules of the organization of financial and economic activity in Armed Forces of the Republic of Kazakhstan.

2. To provide to department of economy and finance of the Ministry of Defence of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) the direction of the copy of this order in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan in paper and electronic types within ten calendar days from the date of state registration;

3) placement of this order Internet resource of the Ministry of Defence of the Republic of Kazakhstan;

4) the direction of data in Legal department of the Ministry of Defence of the Republic on execution of the actions provided by subitems 1), 2) and 3) of this Item within ten calendar days from the date of state registration.

3. To impose control of execution of this order on the supervising deputy defense secretary of the Republic of Kazakhstan.

4. Bring this order to officials in the part concerning them.

5. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Defence of the Republic of Kazakhstan colonel general

S. Zhasuzakov

Approved by the Order of the Minister of Defence of the Republic of Kazakhstan of July 29, 2017 No. 399

Rules of the organization of financial and economic activity in Armed Forces of the Republic of Kazakhstan

Section 1. General provisions

1. These rules of the organization of financial and economic activity in Armed Forces of the Republic of Kazakhstan (further – Rules) determine procedure for the organization of financial and economic activity in Armed Forces of the Republic of Kazakhstan (further – AF of RK).

2. Bodies of military management (further – OVU), military units and republican public institutions of AF of RK (further – RGU) when implementing the financial and economic activity are guided by the Constitution, legal acts of the Republic of Kazakhstan, presidential decrees of the Republic of Kazakhstan, the orders of the Government of the Republic of Kazakhstan (further – RK software), all-army regulations of Armed Forces, other troops and military forming of the Republic of Kazakhstan, orders of the central authorized body on budget implementation and the Minister of Defence of the Republic of Kazakhstan, and also other regulatory legal acts.

3. Financial and economic activity – this set of interactions between divisions in RGU, and also between RGU and OVU on planning and budget implementation, accounting for accomplishment of the tasks assigned to them according to their purpose.

Interaction between RGU and OVU is performed in the following sequence through financial divisions of strategic, operational and strategic, operational and territorial, operational and tactical, tactical and local OVU.

Transfer on financial provision of RGU is made by the corresponding OVU of operational and strategic level in coordination with the central authorized structural division on budgetary planning and financing of the Ministry of Defence of the Republic of Kazakhstan.

4. In each garrison in case of appointment of administration of garrison as the order of the chief of garrison from among chiefs of financial divisions of RGU and OVU the assistant to the chief of garrison on financial work is appointed and its obligations are determined.

5. To staff of financial division the additional functions and tasks which are not regulated by these rules except for of accomplishment of military service during introduction of warlike situation and in wartime are not assigned.

Section 2. Procedure for the organization of financial activities

Chapter 1. Planning of the budget

Paragraph 1. Procedure for planning of the budget in the Ministry of Defence of the Republic of Kazakhstan

6. Planning of the budget of the Ministry of Defence of the Republic of Kazakhstan (further – MO RK) is subdivided into the following types:

1) the actions planned and performed by RGU;

2) the actions planned in centralized procedure responsible for planning of actions of budget programs (further – OPMBP).

7. The list of the actions and officials responsible for planning and execution of these actions (further – the List of actions) is determined by the order of the Minister of Defence of the Republic of Kazakhstan.

8. For forming of the budget of MO RK for planning period of RGU through higher OVU and OPMBP constitute and submit budget requests to the central authorized structural division on budgetary planning and MO RK'S financing.

The central authorized structural division on budgetary planning and MO RK'S financing is the Department of economy and MO RK'S finance (further – DEF).

Paragraph 2. Procedure for planning of the budget in RGU

9. Planning of the budget in RGU for the forthcoming planning three-year period is performed based on requests of divisions of RGU.

10. The budget request RGU is constituted with respect for the principles of budget system and within the finished limits for three-year planning period in the expired financial year.

With additional requirement over limit of RGU constitutes and submits the additional budget request together with the main budget request.

11. Planning process of the actions performed by RGU the next year is performed in the following terms:

1) on January 3 the current year orders of heads of RGU "About Approval of the Commission on Consideration of Budget Requests RGU and Appointment of Responsible Officials for Representation of Calculations and Reasons" are accepted (further – responsible for planning of expenses).

On consideration of budget requests RGU (further – the commission on the budget) the head of RGU is appointed the commission chairman. The commissions are included the first deputy head (further – the chief of staff), deputy managers of RGU, chiefs of divisions personnel, completing and financial, and also officials whose activities are directly connected with forming of the budget.

At the same time the structure of the commission shall be odd. The secretary of the commission designates the official of financial division who has no right to vote;

2) for control of planning process of expenses till January 5 of the current year RGU go to higher OVU of the statement from the orders "About Approval of the Commission on Consideration of Budget Requests RGU and Appointment of Responsible Officials for Representation of Calculations and Reasons";

3) till January 20 of the current year responsible for planning of expenses calculations and reasons are represented to financial divisions of RGU;

4) till January 27 of the current year financial divisions check completeness and reliability of the provided calculations and reasons;

5) till February 2 of the current year financial divisions create budget requests;

6) till February 3 of the current year meetings of the commissions on the budget for planning period are held. In the presence of notes and offers of the commissions on the budget till February 7 of the current year corresponding changes and (or) amendments are made to budget requests. Following the results of meetings protocols of the commissions on the budget affirm;

7) till February 8 of the current year budget requests with copies of protocols of the commissions on the budget go to higher OVU.

12. The budget request RGU includes:

1) the title page of the budget request which is signed by the head of RGU and is certified by official stamp of RGU;

2) the explanatory note which is signed by the head of RGU;

3) summary calculation of expenses of public institution for budget programs (subprogrammes) which is drawn up in form according to appendix 51 to the Rules of creation and submission of the budget request (further – Rules of creation and submission of the budget request) approved by the order of the Minister of Finance of the Republic of Kazakhstan of November 24, 2014 No. 511 (it is registered in the Register of state registration of regulatory legal acts at No. 10007). Summary calculation is signed by the chief of financial division, the head of RGU and certified by official stamp of RGU;

4) calculations for expense types for each specifics of economic classification of expenses (further – specifics) for every year of planning period. Calculations are signed by the chief of financial division, the head of RGU and certified by official stamp of RGU;

5) detailed calculations for expense types. In the absence of necessary form detailed calculations are drawn up in any form. Detailed calculations are signed by the chiefs of divisions of RGU who constituted the request on expense types;

6) documents on pricing of the current year (price offers, price lists, copies of agreements on public procurements).

Paragraph 3. Operating procedure of the officials responsible for planning of expenses, when forming the request for RGU

13. Responsible for planning of expenses based on the approved natural regulations (supply regulations) carry out the analysis of condition and opportunities of material and technical resources of RGU.

14. Responsible for planning of expenses determine the necessary list and goods quantity, works and services for planning period. After determination of the inventory, works and services calculation (analysis) of requirement of goods, works and services in form according to appendix 1 to these rules is carried out.

15. Based on certain inventory, works and services technical documentation is developed (the technical specification with indication of required functional, technical, quality and operational characteristics, quantities of the goods planned to purchase, works and services, and also the place, delivery dates and guarantees).

16. The inventory, works and services with appendix of technical documentation goes to potential suppliers for submission of price offers (price lists).

17. After receipt of price offers (price lists) calculations in which the smallest price is applied are constituted.

For reasons for cost at least three price offers are attached. The provided price offers shall be the current year with obligatory reflection of details of the supplier.

In case of insufficiency of necessary number of price offers calculations are constituted taking into account the data attached to them agreements of the current year.

18. After carrying out calculations (analyses) requirement of goods, works and services in form according to appendix 1 to these rules calculations for purchase of goods are constituted, works and services in form according to appendix 2 to these rules and are signed by the chief of the relevant division.

19. After creation of calculations the explanatory note in which are specified is created:

1) bases for planning of expenses (Item, Article, date, number and name of regulatory legal act);

2) reasons for the offered quantity to purchase of goods, works and services with indication of information on the approved natural regulations (Item, appendix, date, number and the name of regulatory legal act).

20. After creation of calculations and the explanatory note responsible for planning of expenses the request for purchase of goods, works and services for RGU in form according to appendix 3 to these rules is drawn up.

21. Requests for purchase of goods, works and services for RGU are approved by the supervising deputy managers of RGU.

22. Till January 20 of the current year of the request for purchase of goods, works and services for RGU with calculations and reasons (price offers, the explanatory note) are registered in clerical work of RGU and further are in accordance with the established procedure represented on paper and electronic (in format with the .xls expansion) carriers to financial division.

Paragraph 4. Operating procedure of financial division in case of creation and submission of the budget request

23. The financial division checks the submitted requests, calculations and reasons to them for compliance:

1) to the established forms and their content;

2) with accounting data;

3) with the approved natural regulations (supply regulations);

4) the cost (unit price) with price offers (price lists).

24. After verification of requests specifics are determined by each type of goods, works and services and calculations are constituted.

25. Based on the provided explanatory notes the summary explanatory note to the budget request is constituted.

26. The budget request RGU for planning period is submitted for consideration of the commission on the budget for decision making for the declared expenses.

The decision of the commission on the budget is drawn up by the protocol. The protocol is signed by all members of the commission under the budget and in accordance with the established procedure is registered in clerical work.

27. Budget requests RGU for planning period are drawn up in duplicate. One copy goes to higher OVU on subordination till February 8 of the current year, and other copy is hemmed in clerical work in separate case.

Paragraph 5. Procedure for creation of calculations

28. Planning of budgetary funds on the salary fund is performed by financial division according to the current legislation of the Republic of Kazakhstan and according to the acting state of RGU, and also the staff list.

Calculations for the salary fund include monthly, lump, compensation payments, and also taxes and other assignments.

29. The social tax, compulsory professional pension contributions, social contributions to the State Social Insurance Fund, assignments on the compulsory social medical insurance and other tax and non-tax assignments provided by the current legislation of the Republic of Kazakhstan belong to tax and other assignments.

30. Planning of official pay rate of the military personnel is performed on the basis of category of the positions provided by the state of RGU. Planning of length of service of established posts is performed according to the template of forming of the budget of RGU for the salary fund developed by DEF.

The sizes of official pay rates of listeners are established on their actual availability for planning period. On vacant positions of listeners planning is made on the basis of the analysis of the expired financial year.

The sizes of official pay rates of the military personnel of conscription service are performed on the basis of category of the positions provided by the state of RGU (on the state are specified in denominator).

31. Planning of salaries on military rank of the military personnel (except the military personnel of conscription service) is performed on the basis of the military rank provided by the state of RGU on this position.

The sizes of salaries on military rank to listeners are established on their actual availability for planning period. On vacant positions of listeners planning is made on the basis of the analysis of the expired financial year.

32. Planning of allowances and surcharges from official pay rate and basic official pay rate is performed on established posts according to regulations and requirements of the order of the Government of the Republic of Kazakhstan of October 16, 2017 No. 646 "About Single System of Compensation for All Bodies Containing at the expense of the Government Budget" chipboard and the order of the Government of the Republic of Kazakhstan of December 31, 2015 No. 1193 "About wages system of civil servants, employees of the organizations containing at the expense of means of the government budget, employees of the state companies".

In addition when planning the allowance for the cryptographic work the chief of division of protection of the state secrets represents to financial division of the data on quantity of positions of the cryptographic workers and persons who are engaged in repair of the cryptographic equipment in form according to appendix 4 to these rules.

In addition when planning the allowance for academic degree the chief of division of personnel provides in financial division information on the number of the servicemen having the diploma of the doctor of philosophy (PhD) and the doctor in profile, the candidate of science in form according to appendix 5 to these rules.

Types of surcharges and allowances, their sizes are provided in the budget request taking into account field of activity of organization (defense, health care and education), names of positions and professions of workers of AF of RK, the established qualification categories and job grades.

33. Planning of benefit is made for improvement according to established posts for the military personnel (except the military personnel of conscription service, cadets and cadets) in the amount of two official pay rates.

Planning of benefit for improvement to civil personnel of AF of RK is provided in the amount of one official pay rate on established posts.

The benefit for improvement is not planned for the civil personnel belonging to unskilled workers and the technicians containing according to staff lists.

34. Planning of financial support on improvement in case of departure in leave of the workers living in zones of ecological catastrophe is performed in the amount of one official pay rate to positions in the state of RGU which are deployed in zones of ecological catastrophe.

35. Planning of new start allowance when moving on military service is performed based on provided by chiefs of divisions of personnel and completing of information on the planned movement of the military personnel of vacant positions in the planned period in form according to appendix 6 to these rules.

Based on the acquired information the chief of financial division, and in case of its absence – person fulfilling its duties (further – the chief of financial division) makes planning of new start allowance taking into account three family members.

36. Planning of dismissal wage in case of dismissal from military service is performed based on provided by chiefs of divisions of personnel and completing of information on the military personnel which stay deadline in military service is reached in the planned period in form according to appendix 7 to these rules. Based on the acquired information the chief of financial division makes planning of dismissal wage in case of dismissal.

Planning of dismissal wage in case of dismissal from military service by the serviceman of conscription service is performed in the amount of one monthly settlement indicator (further – MRP) taking into account the predicted MRP size for planning period.

37. Planning of monetary compensation for mailings is performed on military personnel of conscription service, cadets of the first and second years of military educational institutions monthly in the amount of, determined by the legislation of the Republic of Kazakhstan.

38. Compulsory professional pension contributions are planned to workers whose professions are determined by the List of productions, works, of professions of the workers occupied at works with harmful working conditions for benefit of which agents on payment of compulsory professional pension contributions at the expense of own means perform compulsory professional pension contributions with the approved order of the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of May 24, 2023 as No. 170 (it is registered in the Register of state registration of regulatory legal acts at No. 32568).

39. Compulsory pension contributions of employers, the social tax, social contributions to the State Social Insurance Fund are planned in the sizes determined by the legislation of the Republic of Kazakhstan in the field of pension and social security and also the tax legislation of the Republic of Kazakhstan.

40. Planning of expenses on acquisition of milk is performed by the chief of food division on established posts of workers which work is connected with harmful working conditions. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

The basis for planning is the conclusion of the specialized organization for carrying out certification of production facilities.

According to the conclusion of certification of workplaces and the state of RGU:

1) the name of positions and the number of the workers occupied on the places connected with harmful working conditions is determined;

2) the planned quantity of the working days on the places connected with harmful working conditions in year on each worker is removed. At the same time accounting does not join non-working days, vacation days, official journeys, study with separation from production, performance of works on other sites where issue of milk is not provided, the period of temporary disability.

The chief of food division based on calculations about the number of workers and the working days constitutes calculations for requirement of milk for form according to appendix 8 to these rules according to the approved regulations and sends it to financial division.

41. Planning on acquisition of office supplies and other inventories is performed by the chief of ware division (in absence cases on the state – the official responsible for material - technical supply). Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

42. Planning of these expenses is performed according to the approved regulations. If on certain expenses there are no regulations, planning is made based on requests of structural divisions of RGU or on analysis results of expenditure of goods, works and services for the last three years in form according to appendix 9 to these rules.

The request for acquisition of office supplies and other inventories for planning period is constituted with indication of characteristics on these expenses according to calculation for purchase of goods, works and services in form according to appendix 2 to these rules.

43. Planning of transport services, except for the transport services planned in centralized procedure is performed by the chief of automobile division in form according to appendix 10 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

Services are planned only for vehicles which are absent on the state of this RGU. Planning is made according to the actions plan for planning period approved by the head of RGU or the higher chief. In this plan the action for which the type and the name of transport, the number of services in year is planned is reflected. Are put the statement from the approved actions plan to the request for transport services, the explanatory note about need of planning of expenses and documents on pricing.

44. Work planning and services in production of blanks products (printing services), plates is performed by the divisions of the headquarters determined by the supervising deputy manager of RGU according to calculation (analysis) of requirement of goods, works and services in form according to appendix 1 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

45. Planning of these expenses is performed according to the approved regulations. If on certain expenses there are no approved regulations, planning is made based on requests of structural divisions of RGU or the carried-out analysis on these work types and services for the last three years.

46. Planning of services in filling with nitrogen, oxygen, propane is performed by the relevant divisions of material logistics determined by the supervising deputy manager of RGU according to calculation for purchase of goods, works and services in form according to appendix 2 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

Planning of gas station is performed on the annual average requirement calculated based on the analysis of expenditure of goods, works and services for the last three years in form according to appendix 9 to these rules.

47. Planning of services in deratization, disinsection and disinfection is performed by the relevant divisions determined by the supervising deputy manager of RGU according to calculation for purchase of goods, works and services in form according to appendix 2 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

Planning of services is performed on the annual average requirement calculated based on the analysis of expenditure of goods, works and services for the last three years in form according to appendix 9 to these rules.

48. Planning of services in utilization of medical waste is performed by the chief of medical division in form according to appendix 11 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

Planning of expenses is performed based on data of the magazine of daily accounting of medical waste for the expired three-year period, the established form according to appendix of 5 Health regulations "Sanitary and epidemiologic requirements to health care facilities" approved by the order of the Minister of Health of the Republic of Kazakhstan of August 11, 2020 No. KR DSM-96/2020 (it is registered in the Register of state registration of regulatory legal acts at No. 21080).

49. Ecological insurance is planned by the official who is responsible for ecological safety according to the Law of the Republic of Kazakhstan "About compulsory ecological insurance". The request is signed by the official who is responsible for ecological safety and the supervising deputy manager of RGU.

50. Planning of services on take-off landing is performed by engineering and aviation division according to calculation of services on take-off landing in form according to appendix 12 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

When planning services on rise landing of flying courts for determination of number of services the approved plan of flight training for planning period is used.

51. Planning of services in metrological support is assigned to the supervising deputy manager of RGU according to calculation for purchase of goods, works and services in form according to appendix 2 to these rules.

Planning of expenses is performed by the chief of metrological division based on characteristics of military property on terms of carrying out checkings. As a part of the request the name of the list of devices, characteristics on servicing terms, the short description of services is submitted.

52. Planning of services in receipt of meteorological information is performed by the chief of meteorological division according to calculation for purchase of goods, works and services in form according to appendix 2 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

Planning is made based on the plan of flight training and rates established by the monopolist in the respective region. As a part of the request disaggregation on types of service is represented.

53. Planning of services in gas station of cartridges, and also on maintenance and repair of the organizational equipment is performed by the divisions of the headquarters determined by the supervising deputy manager of RGU according to calculation for purchase of goods, works and services in form according to appendix 2 to these rules. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

The responsible division plans these expenses on analysis results of expenditure of goods, works and services for the last three years in form according to appendix 9, and also with calculation of services in gas station of cartridges for form according to appendix 13 to these rules.

Forecast requirement for planning period is removed by average quantity on types of service for the last three years. The request is signed by the chief of division and the chief of staff. The list organizational the technician, subject to repair or maintenance is in addition attached to the request.

53-1. Calculation for payment of utilities (for the electric power, heat on heating, hot and cold water, sewer drains, gas and its transportation, municipal solid waste) for planning period is created proceeding from the Standard rate of electric power consumption, heat on heating, hot and cold water and other utilities on the organizations financed from budget funds, No. approved by the order of the Government of the Republic of Kazakhstan of November 2, 1998 1118, and in case of lack of regulations – proceeding from amount of the consumed utilities for last year.

54. Planning of traveling expenses is performed based on the plan of official journeys within the country (further – the Plan of business trips) in form according to appendix 14 to these rules.

The plan of business trips is created by the chief of the structural division determined by the first deputy head of RGU based on the plan of the main actions and the submitted proposals from chiefs of divisions. Timeliness and quality of planning of the Plan of business trips are provided by the first deputy head of RGU.

Actions join in the Plan of business trips on priority within the finished limits, at the same time less priority actions join in the additional budget request.

Based on the plan of the main actions the structural division responsible for creation and execution of the Plan of business trips, are filled column 1-9.

Are filled with financial division column 10-16 taking into account the predicted MRP size for planning period.

The plan of business trips is signed by the chief of structural division responsible for its creation and execution, the chief of staff, the chief of financial division and submitted to the head of RGU for approval.

Based on the approved Plan of business trips the chief of financial division constitutes calculation of expenses on official journeys within the country in the form No. 01-161, approved by Rules of creation and submission of the budget request.

55. Planning of payment for issues to the environment is performed by the official who is responsible for ecological safety. Timeliness and quality of planning of these expenses are provided by the supervising deputy manager of RGU.

Calculation of payment for issues to the environment is created proceeding from the planned amount of expenditure of fuel and lubricants and the approved rates of payment for emissions of pollutants taking into account the predicted MRP size for planning period in form according to appendix 15 to these rules, signed by the official who is responsible for ecological safety and the supervising deputy manager of RGU.

56. Planning of construction materials for content and running repair of airfields of airfields is made based on results of surveys and fixed terms of its carrying out. Planned surveys are made according to the schedule approved by the senior aviation chief. For carrying out general survey the order of the head of RGU appoints the commission.

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