ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 21, 2025 No. 184

About approval of Rules of creation and submission of the budget request for 2025 financial year

According to Item 9 of Article 168 of the Budget code of the Republic of Kazakhstan and the subitem 134) Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 of PRIKAZYVAYU:

1. Approve the enclosed Rules of creation and submission of the budget request for 2025 financial year.

2. To provide to department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

3. This order becomes effective after ten calendar days after day of its first official publication and is effective till December 31, 2025.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of April 21, 2025 No. 184

Rules of creation and submission of the budget request for 2025 financial year

Chapter 1. Basic provisions

1. These rules of creation and submission of the budget request for 2025 financial year (further – Rules) are developed according to Item 9 of Article 168 of the Budget code of the Republic of Kazakhstan (further – the Code) and the subitem 134) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387.

Rules determine procedure for creation and submission of the budget request by administrators of the budget programs during refining, the sequester and adjustment of republican and local budgets in 2025 financial year.

2. Main objective of creation of the budget request are reasons for amounts of expenses in case of project development republican and local budgets based on quantitative and financial information about necessary resources and results of accomplishment of the budget programs.

Chapter 2. Procedure for creation of the budget request

3. The budget request is constituted on basis:

limits of expenses of administrators of the budget programs;

the draft of the development plan for state bodies or the project of changes and amendments in development plans for state bodies;

drafts of the budget programs of administrators of the budget programs;

single budget classification of the Republic of Kazakhstan constituted by the central authorized body on budgetary planning;

the budget request of the expired planning period;

the report on implementation of the development plan for state bodies for accounting financial year;

natural regulations.

The budget request is constituted within limits of expenses of administrators of the budget programs.

4. In case of excess of amounts of the expenses provided by the budget request, the set limits of expenses of administrators of the budget programs, the budget request is subject to return to the administrator of the budget programs without consideration.

The administrator of the budget programs submits the budget request brought into accord with limits to the central authorized body of budgetary planning or local authorized body on state planning within five working days from the date of its return.

5. In the budget request the real and complete information about the budget programs collected on the basis of objective characteristics of each budget program is reflected.

6. The budget request includes:

1) calculations for expense types for each budget program of the administrator of republican budget programs, except for the current administrative expenses of state bodies and basic expenses according to the list determined by the central authorized body by budgetary planning with the description of influence of the declared financing on achievement of indicators of results of the budget programs;

2) calculations for expense types for each budget program of the administrator of local budget programs, with the description of influence of the declared financing on achievement of indicators of results of the budget programs;

3) information on the received and used connected grants as of January 1 of the current financial year with obligatory breakdown of the amount of the connected grants in the directions of expenditure;

4) information on the received and used untied grants as of January 1 of the current financial year;

5) the forecast of receipts and expenses of money from realization of goods by public institutions (works, services) remaining at their order;

6) the report following the results of monitoring of the budget investment projects, including target transfers on development, following the results of the first quarter of the current financial year;

7) explanatory note;

8) the summary list of the budget programs and the summary table of expenses according to the current budget programs and the budget development programs including basic expenses and expenses on new initiatives;

9) the staff list approved the current year and the draft of the staff list for the planned period of the central state bodies, its departments, territorial authorities, subordinated public institutions, including structural divisions of central office, departments and their territorial authorities; the staff list of the executive bodies financed from the corresponding local budgets, and public institutions subordinated to them in case of their change;

10) the decision of the authorized commission on consideration of questions of attraction in state bodies of foreign workers and employment contracts signed with the foreign workers involved in state body of the Republic of Kazakhstan;

11) the drafts of the budget programs for target transfers and (or) the credits from the higher budget approved with local executive bodies of area, city of republican value, the capital in case of allocation of target transfers on development from the republican budget in regional budgets, city budgets of republican value, the capital, the report on the achieved straight lines and resulting effects due to use of target transfers according to the budget programs (subprogrammes);

12) the drafts of the budget programs for target transfers and (or) the credits from the higher budget approved with local executive bodies of the area in case of allocation of target transfers on development from the regional budget in district (the cities of regional value) the budget, including the target transfers on development from the republican budget allocated in regional budgets and which are subject to further distribution in district budgets, the report on the achieved straight lines and resulting effects due to use of target transfers according to the budget programs (subprogrammes);

13) the drafts of the budget programs for target transfers and (or) the credits from the higher budget approved with the office of the akim of the city of district value, the village, settlement, rural district in case of allocation of target transfers on development from district (the cities of regional value) the budget in city budgets of district value, the village, settlement, rural district, including the target transfers on development from the republican budget allocated in regional, district budgets and which are subject to further distribution in city budgets of district value, the village, settlement, rural district, the report on the achieved straight lines and resulting effects due to use of target transfers according to the budget programs (subprogrammes);

14) the project of the regulatory legal act requiring additional expenses or reducing receipts of the budget if the administrator of the budget programs suggests to develop or make changes and additions to regulatory legal acts;

15) conclusion of the Ministry of Justice of the Republic of Kazakhstan about feasibility of development of bills and compliance to the Perspective plan of bill works of the Government of the Republic of Kazakhstan;

16) investment offers with the conclusions of the corresponding examinations;

17) the feasibility statement on the budget investment project, except for the projects which are not requiring development of the feasibility statement, the positive conclusion of the state or complex non-departmental examination preproject (feasibility statements) and project (project and estimate) documentation on construction, the positive economic conclusion according to the budget investment project of authorized body on state planning;

18) calculation of construction cost, the letter coordination on results of calculation of limit of estimated cost of object of the pilot investment budget projects planned to realization within construction of facilities in industries of health care, education, housing construction in the city of Astana, Jambyl and North Kazakhstan areas according to procedure for development or adjustment, conducting necessary examinations of the investment offer, the feasibility statement, financial and economic reasons for the state investment project, portfolio construction of the state investment projects and selection of the state investment projects determined by the central authorized body by the budget policy in the field of the state investment projects;

19) the positive conclusion on the tender documentation of the project of public-private partnership or the business plan to the project of public-private partnership in case of direct negotiations on determination of the private partner and the positive decision of the relevant budget commission for planning of expenses of the first year of project implementation, the agreement of public-private partnership signed and registered in the procedure established by the legislation of the Republic of Kazakhstan for planning of expenses the next years of project implementation;

20) strategic documents of development of legal entities, in case of planning of budget investments by means of participation of the state in their authorized capital;

21) information on the investment projects of subjects of the quasi-public sector realized and planned to realization with indication of financing sources (budget, loan, own and others);

22) financial and economic reasons for the budget investments performed by means of participation of the state in the authorized capital of legal entities, the positive economic conclusion of authorized body on state planning on it;

23) information on implemented, implemented and planned to realization to the investment projects planned to realization by means of participation of the state in the authorized capital of legal entities in form according to procedure for development or adjustment, conducting necessary examinations of the investment offer, the feasibility statement, financial and economic reasons for the state investment project, portfolio construction of the state investment projects and selection of the state investment projects determined by the central authorized body by the budget policy in the field of the state investment projects;

24) the conclusion of the interdepartmental commission on consideration of feasibility of carrying out researches on the subjects offered by administrators of republican budget programs;

25) the conclusion of the state scientific and scientific and technical examination of scientific research on the subjects offered by administrators of republican budget programs;

26) the conclusions of industry state bodies on justification and efficiency of subjects of case studies of state bodies and joint surveys;

27) the conclusion of authorized body on state planning about feasibility of the budget crediting according to the budget programs offered by the administrator of the budget programs to realization by means of the budget crediting;

28) the conclusion of authorized body in the sphere of informatization when planning by administrators of the budget programs of expenses on public procurements of goods, works, services in the sphere of informatization;

29) the document confirming consent by the Head of state or according to its authorization with Administration of the President of the Republic on increase in the number of staff of the administrator of the budget programs;

30) offers on rendering separate state services, implementation of the budget investment projects and accomplishment of other tasks aimed at providing social and economic stability of the state and (or) welfare development of the state in the form of the state task and the positive conclusions of National chamber of entrepreneurs of the Republic of Kazakhstan and antimonopoly authority;

31) decisions of the boards of trustees of the autonomous organizations of education when planning expenses according to the budget program directed to investment of purpose-oriented deposit;

32) passport of holding forum, seminar, conference;

33) assessment of economic effect of the declared expenses on the budget investment projects, forming and (or) increase in the authorized capital of legal entities, the budget subsidies;

34) protocols of the departmental budget commissions;

35) information about unused the subject of the quasi-public sector the means of economy which are on control accounts of cash following the results of the previous budget investments and (or) the means of economy which are not returned in the budget as of January 1 and on April 1 the current financial year;

36) other necessary information requested by the central authorized body on budgetary planning or local authorized bodies on state planning according to the legislation of the Republic of Kazakhstan.

7. The budget request submitted to the central authorized body on budgetary planning is signed by the chief of staff of the central executive body (the official to who powers of the chief of staff of the central executive body), and in cases of absence of those – the head of public institution or person it the representative, the head of the structural unit of the public institution responsible for their creation are in accordance with the established procedure assigned, and in the absence of the last – persons to whom the relevant orders assign fulfillment of duties.

In the budget request the surname, name and middle name (in the presence), position, office number of the executive in charge of the corresponding administrator of the budget programs is surely entered.

8. The title page of the budget request is drawn up in form according to appendix 1 to these rules.

9. Calculations for expense types are constituted on each specifics of economic classification of expenses for every year of planning period in forms according to appendices 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, of 41, of 42, of 43, of 44, of 45, of 46, of 47, of 48, of 49, of 50, of 51, of 52, of 53, of 54, of 55, of 56, of 57, of 58, of 59, of 60, of 61, of 62, of 63, of 64, of 65, of 66, of 67, of 68, of 69, of 70, of 71, of 72, 73 and 74 to these rules.

10. If according to separate budget programs the expense amount of second and third of the previous planning period does not change in comparison with the amount approved according to these programs in the law on the republican budget or the decision of maslikhat on the local budget, then calculations for expense types for these programs (subprogrammes) are not constituted, and constituted only for the third year.

If according to separate budget programs of expense amount of second and (or) third of the previous planning period change in comparison with the amounts approved according to these programs in the law on the republican budget, then calculations for expense types are constituted and represented to these programs (subprogrammes) by years of the planned planning period.

11. Payment of expenses under the budget programs directed to implementation of the state functions, powers and rendering the state services following from them is constituted based on the approved natural regulations.

12. Calculations of expenses, and also additional detailed calculations and reasons for expense types for each specifics of economic classification of expenses are signed by the chief of staff of the central executive body (the official to whom powers of the chief of staff of the central executive body), and in cases of absence of those – the head of public institution or person it authorized, or the head of the structural unit of the public institution responsible for their creation are in accordance with the established procedure assigned, and in the absence of the last – person to whom the relevant orders assign fulfillment of duties, the head of the budget program determined by the relevant order and the head of financial and economic service (further – the chief accountant (head of the finance and economy department).

13. Summary calculations of expenses are signed by the chief of staff of the central executive body (the official to whom powers of the chief of staff of the central executive body are in accordance with the established procedure assigned), and in cases of absence of those – the head of public institution or person it authorized, and the chief accountant (head of the finance and economy department).

14. Preparation of the budget request, terms of its coordination in the administrator of the budget programs and consideration on the departmental budget commission of the administrator of republican budget programs is performed according to the procedure, approved by the order of the head of the administrator of the budget programs.

15. The administrator of republican budget programs does not represent to the central authorized body on budgetary planning detailed calculations for the current administrative expenses and basic expenses, for the list determined by the central authorized body by budgetary planning.

16. On the expenses specified in Item 18 of these rules, the administrator of republican budget programs constitutes forms of summary calculation of expenses of public institution for the budget programs (subprogrammes) and summary calculation of expenses of the administrator of the budget programs for the budget programs (subprogrammes) (appendices 57 and in which 58) total amount according to the budget subprogramme "Current administrative expenses" and on basic expenses according to the set limit of the current administrative expenses is specified planning period, including the funds kept when reducing employees of state body by the head of number which are distributed by the administrator of republican budget programs independently for specifics of economic classification of expenses.

17. Administrators of the budget programs in case of increase in limits of the number of staff in addition represent payment of expenses under the budget programs for forms according to appendices 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, 15 and 16 to these rules.

18. Calculations of expenses for specifics 111th "Compensation" are constituted in forms 01-111, 02-111, 03-111, 04-111, 05-111, 06-111, 07-111, 08-111, 09-111, 10-111, 11-111, 12-111, 13-111, 14-111 and 15-111 according to appendices 2, of 3, 3-1, 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, 15 and 16 to these rules.

In case of creation of calculations for the specified forms when calculating additional payment for accommodation in the territories of radiation risk and for accommodation in zones of ecological catastrophe it is necessary to be guided by the Law of the Republic of Kazakhstan "About social protection of the citizens who were injured owing to nuclear testing on the Semipalatinsk test nuclear test site" and the Law of the Republic of Kazakhstan "About social protection of the citizens who were injured owing to ecological disaster in Priaralye".

Form 01-111 (appendix 2) it is intended for calculation of expenses on compensation of administrative government employees, except for the staff of bodies of prosecutor's office, law enforcement agencies, the public courier service, the public fire service, law-enforcement bodies, anti-corruption service, services of economic investigations, criminal executive system and Customs Services, the military personnel on whom are filled according to form 12-111, 13-111, 14-111 and 15-111. In case of creation of these calculations it is necessary to be guided by Section 2 of the Register of positions of political and administrative government employees on categories approved by the Presidential decree of the Republic of Kazakhstan of December 29, 2015 No. 150 "About approval of the Register of positions of political and administrative government employees" and the order of the Government of the Republic of Kazakhstan of October 16, 2017 No. 646 "About Approval of Single System of Compensation of Workers for All Bodies Containing at the expense of the Government Budget" chipboard (further – the Resolution No. 646 chipboard).

Form 02-111 (appendix 3) it is intended for calculation of expenses on compensation of political government employees, deputies.

Form 02-111 (appendix 3-1) it is intended for calculation of expenses on compensation of judges, candidate trainees in the judge.

It is necessary to be guided by the resolution No. 646 chipboard in case of creation of calculations for forms 02-111, 03-111, 12-111, 13-111, 14-111 and 15-111.

Form 03-111 (appendix 4) it is intended for calculation of expenses on compensation of ambassadors extraordinary and plenipotentiary, employees of foreign institutions.

Form 04-111 (appendix 5) it is intended for calculation of expenses on compensation of employees of public institutions of education.

In case of creation of these calculations it is necessary to be guided by 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" (further – the Resolution No. 1193). This regulatory legal act it is also necessary to be guided in case of creation of calculations for forms 05-111, 06-111, 07-111, 08-111, 09-111, 10-111 and 11-111.

Form 06-111 (appendix 7) it is intended for calculation of expenses on compensation of employees of State Healthcare Institutions.

Form 07-111 (appendix 8) it is intended for calculation of expenses on compensation of employees of public institutions of social security.

Form 08-111 (appendix 9) for calculation of expenses on compensation of employees of public institutions of culture and archiving.

Form 09-111 (appendix 10) for calculation of expenses on compensation of employees of public institutions of physical culture and sport.

Form 10-111 (appendix 11) for calculation of expenses on compensation of employees of other public institutions, except for public institutions of education, the higher education and science, health care, social security, culture and archiving, physical culture and sport, law enforcement agencies, Service of the state protection of the Republic of Kazakhstan.

Form 11-111 (appendix 12) for calculation of expenses on compensation of working public institutions.

Appendices 11 and 12 are applied also to calculation of expenses for specifics 131 "Compensation of technicians and contractual employees". In case of creation of these calculations it is necessary to be guided by the Resolution No. 1193.

Form 12-111 (appendix 13) it is intended for calculation of expenses on compensation of staff of bodies of prosecutor's office (except for the military personnel of the Main Military Procuracy, military prosecutor's offices of districts, garrisons and troops of the Republic of Kazakhstan on whom the form 13-111) is filled.

Form 13-111 (appendix 14) it is intended for calculation of expenses on compensation of staff of law-enforcement bodies, anti-corruption service, services of economic investigations, law enforcement agencies, the public fire service, the public courier service, bodies of criminal executive system.

In the column 40 of appendix 14 the number of law enforcement officers, the public fire service, the public courier service, the bodies of criminal executive system receiving the allowance for special conditions of service is specified, and in the column 41 of appendix 14 the allowance amount for special conditions of service is specified. Total amount of the allowance for special conditions of service is determined according to the Resolution No. 646 chipboard.

Form 14-111 (appendix 15) it is intended for calculation of expenses on compensation of the military personnel.

In the column 40 of appendix 15 the number of the servicemen receiving the allowance for special conditions of service is specified, and in the column 41 of appendix 15 the allowance amount for special conditions of service is specified. Total amount of the allowance for special conditions of service is determined according to the Resolution No. 646 chipboard.

When calculating expenses on compensation for forms 12-111, 13-111 and 14-111 it is necessary to be guided by the Presidential decree of the Republic of Kazakhstan of January 17, 2004 No. 1283 "About Approval of Registers of Positions of the Military Personnel, Staff of Special State Bodies, Law Enforcement Agencies, the Public Courier Service and Bodies of Prosecutor's Office of the Republic of Kazakhstan for Categories" chipboard and the Resolution No. 646 chipboard.

Form 15-111 (appendix 16) it is intended for calculation of expenses for official pay rate of the military personnel of compulsory military service.

19. Form 01-112 (appendix 17) it is intended for calculation of costs for additional money payments.

This form is intended for calculation of costs for the additional money payments, allowances to official pay rates established according to the decision of the head of state body according to the plan of financing; awards, lump money payments and so on according to the Resolution No. 646 chipboard.

20. Form 01-113 (appendix 18) it is intended for calculation of expenses on compensation payments.

On this form calculations of expenses on allowance payment on improvement by the government and civil servant according to the Resolution No. 646 chipboard and the Resolution No. 1193 respectively, also calculations of expenses on compensation payments, lump-sum allowances are perfromed.

21. Form 02-114 (appendix 19) it is intended for calculation of expenses on compulsory professional pension contributions.

In case of creation of calculation for this form it is necessary to be guided by the Social code of the Republic of Kazakhstan.

Appendix 19 is applied also to calculation of expenses on compulsory professional pension contributions for specifics 135 "Fees of employers on technicians and contractual employees".

22. Form 01-116 (appendix 20) it is intended for calculation of expenses on compulsory pension contributions of employers.

In case of creation of calculation for this form it is necessary to be guided by the Social code of the Republic of Kazakhstan.

Appendix 20 is applied also to calculation of expenses on compulsory pension contributions of employers for specifics 135 "Fees of employers on technicians and contractual employees".

23. Form 01-121 (appendix 21) it is intended for calculation of expenses on payment of the social tax.

When calculating the amount of the social tax for planning period it is necessary to be guided by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code).

24. Form 01-122 (appendix 22) it is intended for calculation of expenses on payment of social contributions to the State Social Insurance Fund.

When calculating the amount of social assignments for the planned year it is necessary to be guided by the Social code of the Republic of Kazakhstan.

25. Form 01-124 (appendix 25) it is intended for calculation of expenses on payment of contributions on compulsory social medical insurance to fund of social medical insurance.

When calculating the amount of contributions on compulsory social medical insurance to fund of social medical insurance it is necessary to be guided by the Law of the Republic of Kazakhstan "About compulsory social medical insurance".

26. Forms 01-123 and 02-123 (appendices 23 and 24) are intended for calculation of expenses for specifics 123 "Fees on compulsory insurance".

Form 01-123 (appendix 23) it is intended for calculation of the size of insurance premium in case of compulsory insurance of civil responsibility of owners of vehicles.

Appendix 23 is filled with public institutions at which on balance vehicles, for determination of expense amount on compulsory insurance of civil responsibility of owners of vehicles are registered.

When calculating the size of insurance premium in case of compulsory insurance of civil responsibility of owners of vehicles it is necessary to be guided by article 19 of the Law of the Republic of Kazakhstan "About compulsory insurance of civil responsibility of owners of vehicles".

Form 02-123 (appendix 24) it is intended for calculation of the size of insurance premium in case of compulsory insurance of civil responsibility of carrier to passengers.

When calculating the size of insurance premium in case of compulsory insurance of civil responsibility of carrier to passengers it is necessary to be guided by article 16 of the Law of the Republic of Kazakhstan "About compulsory insurance of civil responsibility of carrier to passengers".

27. Form 01-134 (appendix 26) it is intended for calculation of payment of remunerations to jury members.

28. Form 01-135 (appendix 27) it is intended for calculation of expenses on fees of employers for technicians and contractual employees. When calculating it is necessary to be guided by the Tax code and the Social code of the Republic of Kazakhstan.

29. Form 01-139 (appendix 28) it is intended for calculation of expenses on compensation of the foreign workers accepted in state body. In case of creation of calculation it is necessary to be guided by the employment contract.

The position of the foreign worker accepted in state body according to the signed employment contract is specified in appendix 28 in the column 1 "Name of Position"; in the column 2 "The Amount of Official Pay Rate in Month" the salary amount in month according to the signed employment contract is specified; in the column 3 "The Term of Involvement of the Foreign Worker in State Body" the number of months on which the foreign worker in state body according to the employment contract is involved is specified; in the column 4 "Total Base Pay in Year Column 2 x Column 3" the total sum is specified.

30. Forms 01-141, 02-141, 03-141 and 04-141 (appendices 29, of 30, 31 and 32) are intended for calculation of expenses for specifics 141 "Acquisition of food".

Form 01-141 (appendix 29) it is intended for calculation of expenses on food in educational institutions and social protection, except organizations of law-enforcement bodies, anti-corruption service, services of economic investigations, criminal executive system, the public fire service, health care and veterinary organizations, the Ministries of Defence of the Republic of Kazakhstan. In case of creation of calculation for this form it is necessary to be guided by food regulations for State Healthcare Institutions and social protection.

Form 02-141 (appendix 30) it is intended for calculation of expenses on acquisition of food of the military personnel, the staff of law-enforcement bodies, criminal executive system, anti-corruption service, services of economic investigations, rescuers of professional rescue units, staff of bodies of the public fire service, cadets of military and special educational institutions, pupils of military boarding schools. In case of creation of calculation for this form it is necessary to be guided by natural regulations.

Form 03-141 (appendix 31) it is intended for calculation of expenses on food in veterinary organizations. In case of creation of this calculation it is necessary to be guided by food regulations for animals.

Form 04-141 (appendix 32) it is intended for calculation of expenses on food in healthcare institutions. In case of creation of this calculation it is necessary to be guided by food regulations.

31. Forms 01-142, 02-142 and 03-142 (appendices 33, 34 and 35) are intended for scoping of expenses on specifics 142 "Acquisition of medicines and other means of medical appointment".

Form 01-142 (appendix 33) it is intended for calculation of expenses on medicines and other means of medical appointment, except healthcare institutions.

Form 02-142 (appendix 34) it is intended for calculation of expenses on medicines in stationary healthcare institutions.

Form 03-142 (appendix 35) it is intended for calculation of expenses on medicines in out-patient and polyclinic healthcare institutions.

When calculating expenses on acquisition of medicines and other means of medical appointment for the specified forms it is necessary to be guided by regulations of leave of medicines per unit of in day.

32. Form 01-143 (appendix 36) it is intended for calculation of expenses on acquisition, tailoring and repair of pieces of ware property and other uniform and special regimentals.

On appendix 36 expenses on acquisition, tailoring and repair of pieces of ware property and other uniform and special regimentals for the military personnel, the staff of law-enforcement bodies, criminal executive system, anti-corruption service, services of economic investigations, rescuers of professional rescue units, bodies of the public fire service, cadets of military and special educational institutions, pupils of military boarding schools, special and uniform regimentals for customs officers, bodies of prosecutor's office, judges, bailiffs, uniform and signs of distinction for workers of the state forest protection and hunting economy, public phytosanitary service on quarantine of plants and the public veterinary service exercising veterinary supervision on frontier and transport are calculated.

In case of creation of calculation for this form it is necessary to be guided by regulations on pieces of ware property, other uniform and special regimentals taking into account depreciation for year in terms of money on 1 receiver.

33. Form 01-144 (appendix 37) it is intended for calculation of expenses of state bodies on fuels and lubricants.

When calculating expenses for form 01-144 it is necessary to be guided by natural regulations of polozhennost of office, on duty and special equipment vehicles and expense rates of fuels and lubricants and maintenance costs of motor transport.

Calculation of expenses on lubricants for vehicles is constituted in any form.

Form 02-144 (appendix 38) it is intended for calculation of expenses on acquisition of solid and liquid fuel for heating of buildings, rooms for public institutions with autonomous system of heating.

34. Forms 01-149, 02-149, 03-149 (appendices 39, 40 and 41) are intended for expense determination on specifics 149 "Acquisition of other inventories" with provision of the proving documents for cost unit of goods.

Form 01-149 (appendix 39) it is intended for calculation of expenses on acquisition of soft stock in healthcare institutions. This form is filled with the state out-patient and polyclinic and stationary healthcare institutions.

In case of creation of this calculation it is necessary to be guided by equipment regulations soft stock of the state organizations of health care of the republic.

Form 02-149 (appendix 40) is filled for calculation of expenses for purchase of consumable materials.

Form 03-149 (appendix 41) is filled for calculation of the expenses for purchase of goods necessary for servicing and content of fixed assets, the construction materials used on the repair of fixed assets, spare parts for the equipment, vehicles and other inventories which is directly connected with content, servicing and repair.

35. Forms 01-151, 02-151, 03-151, 04-151 (appendices 42, of 43, 44 and 45) are constituted for scoping of budgetary funds for the planned period for payment of utilities (for water, gas, the electric power and heating).

Expenses for payment of utilities of administrators of the budget programs if the public institution is placed in premises of other public institution containing at the expense of one level of the budget are planned at the asset holder of this room.

In case of creation of calculations for these forms it is necessary to be guided by consumption rates of the electric power, heat on heating, hot and cold water and other utilities on the organizations financed from budget funds.

In the column 5 of forms 01-151, 02-151 and 03-151 (appendices 42, 43 and 44) are specified quantity of power units for which consumption rates of water, the electric power, heat, gas are established.

Form 01-151 (appendix 42) is filled with public institutions for calculation of expenses on hot and cold water, the sewerage, gas for cooking.

When calculating expenses on gas expenses on its transportation are considered.

Form 02-151 (appendix 43) is filled with public institutions for calculation of expenses of water on watering of advanced coverings and green plantings, the territories of objects.

Form 03-151 (appendix 44) is filled with public institutions for calculation of expenses for payment of the electric power.

Form 04-151 (appendix 45) is filled with public institutions for calculation of expenses of heat on heating of buildings, rooms for public institutions with the central system of heating.

This form is filled for calculation of expenses of heat on heating of buildings, rooms for public institutions with gas. When calculating expenses on gas expenses on its transportation are considered.

36. Form 01-152 (appendix 46) is constituted for calculation of expenses on communication fee.

The form 01-152 is applied by public institutions also when planning actions on purchase of telecommunication services.

When calculating expenses for form 01-152 it is necessary to be guided by polozhennost regulations for use of telephone communication.

The approximate list and characteristics of telecommunication services which are adjusted according to specifics of state body is provided in lines 5 and 15 of appendix 46.

37. Form 01-153 (appendix 47) it is intended for calculation of expenses for payment of transport services. For reasons for the planned expenses on the forthcoming planning period copies of leases of transport for the current financial year are represented.

38. Forms 01-159 and 02-159 (appendices 48 and 49) are intended for calculation of expenses for specifics 159 "Payment of other services and works".

Form 01-159 (appendix 48) it is intended for calculation of expenses for content, servicing, running repair of buildings, rooms, the equipment and other fixed assets. For reasons for the planned expenses copies of service provision agreements, works for the current financial year are represented, in case of lack of agreements at least three price lists by each type of acquired services and works, the defective act and estimate documentation on running repair for the current financial year are attached. In case of creation of the list of the works performed in case of running repair it is necessary to be guided by the order of the Government of the Republic of Kazakhstan of November 2, 1998 No. 1118 "About standard rates of electric power consumption, heat on heating, hot and cold water and other utilities on the organizations financed from budget funds" where the list of the works performed in case of routine maintenance and overhaul repairs of buildings is provided.

Form 02-159 (appendix 49) it is intended for calculation of expenses for payment for work and services rendered by physical persons and the state companies, joint-stock companies which controlling stocks the state, and limited liability partnerships, the sizes of the state shares in which allow the state to determine decisions of general meeting of participants, owns.

In this calculation the expense amount in general is specified, and also disaggregation on main types of expenses is given:

1) for physical persons:

the salary of workers – on this line is reflected the salary of the workers participating in rendering services and performance of works (the individual income tax, compulsory contributions in the single accumulation pension fund, fees on compulsory social medical insurance in fund of social medical insurance withheld from the salary of workers are also reflected on this line);

traveling expenses;

acquisition of materials;

transport services;

2) for the state companies, joint-stock companies which controlling stocks the state, and limited liability partnerships, the sizes of the state shares in which allow the state to determine decisions of general meeting of participants, owns:

compensation of workers – on this line is reflected compensation of the workers participating in rendering services and performance of works;

social contributions to the State Social Insurance Fund;

contributions on compulsory social medical insurance to fund of social medical insurance;

traveling expenses;

taxes and other obligatory payments in the budget, including are shown separate lines the main taxes and obligatory payments in the budget;

other taxes;

acquisition of materials;

utilities, that is expenses on water, gas and other utilities, except for electric power and heating;

electric power;

heating;

communication services;

transport services;

running repair of fixed assets;

content, servicing of buildings, rooms;

rent;

banking services;

other expenses.

Calculation of expenses for payment for work and the services rendered by legal entities except for of the state companies, joint-stock companies which controlling stocks the state owns and limited liability partnerships, the sizes of the state shares in which allow the state to determine decisions of general meeting of the participants filling form 02-159, administrators of the budget programs, is represented in any form.

39. Form 03-159 (appendix 50) it is intended for calculation of expenses on payment of lease for the room. For reasons for the planned expenses copies of leases of rooms and buildings for the current financial year, taking into account the database of goods prices, work, service, established by the Law of the Republic of Kazakhstan "About public procurements" are represented.

40. Form 01-161 (appendix 51) it is intended for calculation of expenses on official journeys within the country.

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