ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 9, 2018 No. 15

About approval of Rules of creation and submission of the civil budget at stages of budgetary planning and execution of budgets

According to Article 67-1 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of creation and submission of the civil budget at stages of budgetary planning and execution of budgets.

2. To department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to provide:

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

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

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

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective after day of its state registration.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 9, 2018, No. 15

Rules of creation and submission of the civil budget at stages of budgetary planning and execution of budgets

Chapter 1. General provisions

1. These rules of creation and submission of the civil budget at stages of budgetary planning and execution of budgets (further - Rules) are developed according to Article 67-1 of the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine procedure for creation and submission of the civil budget for the purpose of informing society on forming and execution republican and local budgets.

2. The civil budget - the information opening basic provisions republican and local budgets, published in mass media in form, available to the public.

3. The publication of the civil budget is performed with use of mass media.

On official Internet resources of the central and local state bodies the separate tab "Civil Budget" is created.

4. The civil budget is constituted:

under the republican budget - the central authorized bodies on state planning, budgetary planning, budget implementation;

according to the local budget - at the level of area, the city of republican value, the capital, the area (the city of regional value), the city of district value, the village, the settlement, the rural district - local authorized body of area, city of republican value, the capital, area (city of regional value) on state planning, local authorized body of area, city of republican value, the capital, area (city of regional value) on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts;

on budget expenses by the budget programs - administrators of the budget programs.

5. The civil budget is constituted at the following stages of the budget process: planning (forming, approval, refining), budget implementation.

6. Contents of the civil budget are stated laconically, clear, well and in the form which is easily perceived for citizens, in case of its publication infographics, drawings, schemes, charts, tables and other presentation forms are used. Volume materials are represented in machine-readable format (for example, tables - to Excel, text material - in Word).

7. Sections of the civil budget are supplemented with other information specific to this region. For example, the additional stimulating payments in the field of education, rendering the public assistance to the population, the level of unemployment.

Chapter 2. Creation of the civil budget

Paragraph 1. Short description of the budget process of the Republic of Kazakhstan

8. In case of creation of the civil budget on official the Internet - resources of the central authorized body on budgetary planning, budget implementation and local authorized bodies on state planning, budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts (further - Internet resources of authorized bodies) in the Civil Budget tab is placed the short description of the budget process of the Republic of Kazakhstan.

9. The central authorized body on budgetary planning, local authorized bodies on state planning, offices of akims of the cities of district value, villages, settlements, rural districts in case of the description of the budget process specifies the main procedures of planning of the budget:

whom and as the republican budget, the regional budget, city budget of republican value, the capital is planned, district (the cities of regional value) the budget, city budget of district value, the village, settlement, rural district;

by whom is considered and according to what regulatory legal act the republican budget, the regional budget, city budget of republican value, the capital, district (the cities of regional value) the budget, city budget of district value, the village, settlement, rural district affirms;

in case of modification and amendments of the Budget code, summary of amendments when and for what reason amendments were made is specified.

Authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts in case of the description of the budget process specify the main procedures of budget implementation:

who provides execution of the republican budget, regional budget, city budget of republican value, the capital, district (the cities of regional value) the budget, city budget of district value, the village, settlement, rural district;

main stages of execution of the relevant budget for receipts and expenses;

in case of modification and amendments of the Budget code, summary of amendments when and for what reason amendments were made is specified;

creation, considerations and approvals of the annual statement about budget implementation for accounting financial year.

Paragraph 2. On planning stage (forming, approvals, amendments) the budget

10. The Section "on planning stage (forming, approvals, amendments) budget" contains the subsections "Main Socio-economic Indexes of the Republic of Kazakhstan" or "Main Indicators of Social and Economic Development of the Region", "Receipts and Expenses of the Republican Budget", "Deficit (Surplus)" of the relevant budget.

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