ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 22, 2025 No. 185

About approval of Rules of creation, representation, consideration of the budget request

According to Item 23 of Article 75 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of creation, representation, consideration of the budget request.

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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of April 22, 2025 No. 185

Rules of creation, representation, consideration of the budget request

Chapter 1. General provisions

1. These rules of creation, representation, consideration of the budget request (further – Rules) are developed according to Item 23 of Article 75 of the Budget code of the Republic of Kazakhstan (further – the Code) and determine procedure for creation, representation, consideration of the budget request.

2. The budget request of the administrator of the budget programs represents the budget documentation constituted by the administrator of the budget programs for the next planning period for reasons for amounts of expenses and containing data on activities of state body for ensuring realization of its functions, powers and competences, on goal achievement of the development plan or draft of the development plan for state body, the development plan for area, city of republican value, the capital and indicators of results or realization of target indicators of documents of System of state planning and consists of the following documents:

1) passports of activities of the administrator of the budget programs;

2) the aggregative summary information on passports of the budget programs containing general information about the budget programs of the administrator of the budget programs;

3) the approved development plan or the draft of the development plan for state body (for administrators of the budget programs developing the development plan for state bodies);

4) passports of the budget programs;

5) calculations.

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

Chapter 2. Procedure for creation of the budget request

Paragraph 1. Passport of activities of the administrator of the budget programs

3. The passport of activities of the administrator of the budget programs contains complete and reliable information about activities of the administrator of the budget programs.

4. The passport of activities of the administrator of the budget programs is constituted in form according to appendix 2 to these rules and contains the following information:

1) code and name of the administrator of the budget programs;

2) the main directions of state policy in the supervised industry/sphere;

3) normative legal basis of activities of the administrator of the budget programs;

4) data on the purposes and target indicators of activities of the administrator of the budget programs or functions, powers and competences;

5) the list of documents of System of state planning according to which the administrator of the budget programs is executive in charge or the collaborator, with indication of the expected results of activities;

6) the short characteristic of amounts of the planned expenses on realization of functions, powers and competences or documents of System of state planning;

7) the total amount of expenses of the administrator of the budget programs for planning period and data on activities of the administrator of the budget programs and its subordinated organizations in agreement with the purposes and target indicators of documents of System of state planning, own documents establishing indicators of activities of the administrator of the budget programs.

Paragraph 2. Aggregative summary information on passports of the budget programs

5. Aggregative summary information on passports of the budget programs contains the general summary information about the budget programs of the administrator of the budget programs.

6. Aggregative summary information on passports of the budget programs is constituted in form according to appendix 3 to these rules and contains the following information:

1) limits of expenses of the administrator of the budget program for the blocks established by Items 5 and 9 of article 74 of the Code;

2) total quantity of the budget programs, target indicators and resulting effects;

3) agreement with the provided budgetary funds.

Paragraph 3. Passport of the budget program of the administrator of the budget programs and requirement to its development

7. The passport of the budget program of the administrator of the budget programs is developed on basis and within limits of expenses, constituted in form according to appendix 4 to these rules and contains the following information:

1) planning period;

2) code and name of the budget program;

3) code and the name of function (functions) of state body according to the register of functions of state bodies,

4) code and the name of the state service according to the register of the state services;

5) type of the budget program;

6) description (reasons), current status of the budget program;

7) purpose of the budget program;

8) data on target indicators of the approved development plan or the draft of the development plan for state body, area, the city of republican value, the capital or target indicators of documents of System of state planning (for the budget programs of administrators of the republican budget programs which are not developing development plans for state body) to which realization the budget program is directed;

9) indicators of resulting effects of the budget program (subprogramme), action with indication of their results and amounts of the planned expenses.

Administrators of the budget programs constitute the explanatory note created on the basis of the passport of the budget programs according to appendix 5 to these rules.

8. Development plans or drafts of development plans or actions plans of subjects of the quasi-public sector and results of the budget monitoring which is carried out according to article 119 of the Code are attached to the passports of the budget programs containing the expenses performed by subjects of the quasi-public sector.

9. The investment plan of state body developed according to Item 8 of article 148 of the Code is attached to passports of the budget programs of administrators of the budget programs which are not developing development plans.

10. In case of development of the passport of the budget program requirements of article 75 of the Code shall be observed.

11. The passports of the budget programs of the administrator of the budget programs of the higher budget aimed at provision of target transfers at the development and (or) budget credits to subordinate budgets administrators of republican or regional budget programs are led up local authorized bodies on state planning of areas, cities of republican value, the capital or areas (cities of regional value) no later than 3 (three) working days from the date of their signing.

The passports of the budget programs of the administrator of the budget programs of the higher budget aimed at provision of target transfers at the development and (or) budget credits to subordinate budgets administrators of district (city) budget programs are led up offices of akims of the cities of district value, villages, settlements, rural districts no later than 3 (three) working days from the date of their signing.

Paragraph 4. Calculations

12. Calculations – set of documents and materials for reasons for amounts of expenses which are made to the budget programs.

Calculations are constituted taking into account need of the direction of expenses on achievement of resulting effects of passports of the budget programs and (or) target indicators of the approved development plan or the draft of the development plan for state body, area, the city of republican value, the capital.

At the same time, calculations to the budget program of the administrator of the budget programs who is not developing the development plan for state body are constituted taking into account sufficiency of ensuring realization of functions, powers and competences of the administrator of the budget programs.

13. Calculations for expense types are constituted on each specifics of economic classification of expenses for every year of planning period by actions for forms according to appendices 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, of 73, of 74, of 75, of 76, of 77, of 78, of 79, of 80, of 81, of 82, of 83, of 84, of 85, of 86, of 87, of 88, of 89, of 90, 91 and 92 to these rules.

14. Calculations are constituted taking into account the database of goods prices, work, the service created according to the legislation of the Republic of Kazakhstan on public procurements.

15. On unconditional basic expenses of permanent nature calculations are in full constituted and represented in year of completion of the operating limits of unconditional basic expenses of permanent nature.

16. For the second and third year of planning period calculations for all expenses, except for are constituted and represented:

calculations for unconditional basic expenses of permanent nature;

the calculations which are not changing in comparison with the amount approved (specified) according to these programs in the law on the republican budget or the decision of maslikhat on the local budget.

Payment under these budget programs is constituted only for the third year.

17. 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.

18. 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, in case of their availability.

19. 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).

20. 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).

21. Preparation of calculations for 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.

22. The administrator of the budget programs does not represent to the central authorized body on budgetary planning and (or) the relevant local authorized body on state planning detailed calculations for the current administrative expenses according to the subitem 1) of Item 5 of article 74 of the Code.

23. On the expenses specified in Item 22 of these rules, the administrator of the 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) in which total amount according to the budget subprogramme "Current administrative expenses" is specified.

24. 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 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, 20 and 21 to these rules.

25. 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, 15-111 according to appendices 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, 20 and 21 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".

The form 01-111 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, service 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 Chapter 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). The form 01-111 is constituted according to appendix 6 to these rules.

The form 02-111 is intended for calculation of expenses on compensation of political government employees, deputies and is constituted according to appendix 7 to these rules.

The form 02-111 is intended for calculation of expenses on compensation of judges, candidate trainees in the judge and is constituted according to appendix 8 to these rules.

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.

The form 03-111 is intended for calculation of expenses on compensation and cash surcharges of personnel of diplomatic service of the Republic of Kazakhstan abroad according to the Resolution No. 646 chipboard and is constituted according to appendix 9 to these rules.

The form 04-111 is intended for calculation of expenses on compensation of employees of public institutions of education and is constituted according to appendix 10 to these rules.

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.

The form 06-111 is intended for calculation of expenses on compensation of employees of State Healthcare Institutions and is constituted according to appendix 12 to these rules.

The form 07-111 is intended for calculation of expenses on compensation of employees of public institutions of social security and is constituted according to appendix 13 to these rules.

The form 08-111 is intended for calculation of expenses on compensation of employees of public institutions of culture and archiving and is constituted according to appendix 14 to these rules.

The form 09-111 is intended for calculation of expenses on compensation of employees of public institutions of physical culture and sport and is constituted according to appendix 15 to these rules.

The form 10-111 is intended 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 and is constituted according to appendix 16 to these rules.

The form 11-111 is intended for calculation of expenses on compensation of working public institutions and is constituted according to appendix 17 to these rules.

Appendices 16 and 17 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.

The form 12-111 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. The form 12-111 is constituted according to appendix 18 to these rules.

The form 13-111 is intended for calculation of expenses on compensation of staff of law-enforcement bodies, anti-corruption service, service of economic investigations, law enforcement agencies, the public fire service, the public courier service, bodies of criminal executive system and is constituted according to appendix 19 to these rules.

In the column 37 of appendix 19 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 38 of appendix 19 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.

The form 14-111 is intended for calculation of expenses on compensation of the military personnel and the staff of special state bodies and is constituted according to appendix 20 to these rules.

In the column 37 of appendix 20 the number of the servicemen and staff of the special state bodies receiving the allowance for special conditions of service is specified, and in the column 38 of appendix 20 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.

The form 15-111 is intended for calculation of expenses for official pay rate of the military personnel of compulsory military service and is constituted according to appendix 21 to these rules.

The form 01-112 is intended for calculation of costs for additional money payments and is constituted according to appendix 22 to these rules.

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.

26. The form 01-113 is intended for calculation of expenses on compensation payments and is constituted according to appendix 23 to these rules.

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.

27. The form 02-114 is intended for calculation of expenses on compulsory professional pension contributions and is constituted according to appendix 24 to these rules.

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

28. The form 01-116 is intended for calculation of expenses on compulsory pension contributions of employers and is constituted according to appendix 25 to these rules.

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

29. The form 01-121 is intended for calculation of expenses on payment of the social tax and is constituted according to appendix 26 to these rules.

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" (further – the Tax code).

30. The form 01-122 is intended for calculation of expenses on payment of social contributions to the State Social Insurance Fund and is constituted according to appendix 27 to these rules.

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.

31. The form 01-124 is intended for calculation of expenses on payment of assignments on compulsory social medical insurance and is constituted according to appendix 30 to these rules.

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".

32. Forms 01-123 and 02-123 are intended for calculation of expenses for specifics 123 "Fees on compulsory insurance" and are constituted according to appendices 28 and 29 to these rules.

The form 01-123 is intended for calculation of the size of insurance premium in case of compulsory insurance of civil responsibility of owners of vehicles.

Appendix 28 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 the Law of the Republic of Kazakhstan "About compulsory insurance of civil responsibility of owners of vehicles".

The form 02-123 is intended for calculation of the size of insurance premium in case of compulsory insurance of civil responsibility of carrier to passengers and is constituted according to appendix 29 to these rules.

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 the Law of the Republic of Kazakhstan "About compulsory insurance of civil responsibility of carrier to passengers".

33. The form 01-134 is intended for calculation of payment of remunerations to jury members and is constituted according to appendix 31 to these rules.

34. The form 01-135 is intended for calculation of expenses on fees of employers for technicians and contractual employees and is constituted according to appendix 32 to these rules. When calculating it is necessary to be guided by the Tax code and the Social code of the Republic of Kazakhstan.

35. The form 01-139 is intended for calculation of expenses on compensation of foreign employees of state bodies and is constituted according to appendix 33 to these rules. 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 33 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.

36. Forms 01-141, 02-141, 03-141 and 04-141 are intended for calculation of expenses for specifics 141 "Acquisition of food".

The form 01-141 is intended for calculation of expenses on food in educational institutions and social protection, except organizations of law-enforcement bodies, anti-corruption service, service of economic investigations, criminal executive system, public fire service, health care and veterinary organizations, the Ministry of Defence of the Republic of Kazakhstan and is constituted according to appendix 34 to these rules. In case of creation of calculation for this form it is necessary to be guided by the food regulations for State Healthcare Institutions and social protection approved according to article 70 of the Code.

The form 02-141 is intended for calculation of expenses on acquisition of food of the military personnel, the staff of special state bodies, law-enforcement bodies, criminal executive system, anti-corruption service, service of economic investigations, rescuers of professional rescue units, the staff of bodies of the public fire service, cadets, students of military and special educational institutions, pupils of the military boarding schools, patients who are on treatment or inspection in military-medical (medical) divisions, and also suspects, persons accused, defendants and convicts and is constituted according to appendix 35 to these rules. In case of creation of calculation for this form it is necessary to be guided by the natural regulations approved according to article 70 of the Code.

The form 03-141 is intended for calculation of expenses on food in veterinary organizations and is constituted according to appendix 36 to these rules. In case of creation of this calculation it is necessary to be guided by food regulations for animals.

The form 04-141 is intended for calculation of expenses on food in healthcare institutions and is constituted according to appendix 37 to these rules. In case of creation of this calculation it is necessary to be guided by food regulations.

37. Forms 01-142, 02-142 and 03-142 are intended for scoping of expenses on specifics 142 "Acquisition of medicines and other products of medical appointment".

The form 01-142 is intended for calculation of expenses on medicines and other means of medical appointment, except healthcare institutions and is constituted according to appendix 38 to these rules.

The form 02-142 is intended for calculation of expenses on medicines in stationary healthcare institutions and is constituted according to appendix 39 to these rules.

The form 03-142 is intended for calculation of expenses on medicines in out-patient and polyclinic healthcare institutions and is constituted according to appendix 40 to these rules.

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.

38. The form 01-143 is intended for calculation of expenses on acquisition, tailoring and repair of pieces of ware property and other uniform and special regimentals and is constituted according to appendix 41 to these rules.

On appendix 41 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, service 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.

39. The form 01-144 is intended for calculation of expenses of state bodies on fuels and lubricants and is constituted according to appendix 42 to these rules.

When calculating expenses for form 01-144 it is necessary to be guided by the 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 approved according to article 70 of the Code.

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

40. The form 02-144 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 and is constituted according to appendix 43 to these rules.

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

The form 01-149 is intended for calculation of expenses on acquisition of soft stock in healthcare institutions and is constituted according to appendix 44 to these rules. 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.

The form 02-149 is filled for calculation of expenses for purchase of consumable materials and constituted according to appendix 45 to these rules.

The form 03-149 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 and constituted according to appendix 46 to these rules.

When planning expenses on acquisition of other inventories at least 3 (three) offers on the prices from domestic marketpleys by each type of inventories or fixed assets are attached to calculation.

42. Forms 01-151, 02-151, 03-151 and 04-151 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 can be 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 in appendices 47, 48 and 49 these rules are specified quantity of power units for which consumption rates of water, the electric power, heat, gas are established.

The form 01-151 is filled with public institutions for calculation of expenses on hot and cold water, the sewerage, gas for cooking and constituted according to appendix 47 to these rules.

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

The form 02-151 is filled with public institutions for calculation of expenses of water on watering of advanced coverings and green plantings, the territories of objects and constituted according to appendix 48 to these rules.

The form 03-151 is filled with public institutions for calculation of expenses for payment of the electric power and constituted according to appendix 49 to these rules.

The form 04-151 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 and constituted according to appendix 50 to these rules.

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.

43. The form 01-152 is constituted for calculation of expenses on fee of communication and constituted according to appendix 51 to these rules.

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 51.

44. The form 01-153 is intended for calculation of expenses for payment of transport services and is constituted according to appendix 52 to these rules. For reasons for the planned expenses on the forthcoming planning period copies of leases of transport for the current financial year are represented.

45. The form 01-158 is intended for calculation of expenses on payment for work and services in the sphere of informatization and is constituted according to appendix 53 to these rules. When filling this form it is necessary to be guided by the instruction for creation, representation and consideration of calculation of expenses on public procurements of goods, works, services in the sphere of the informatization approved by the order of the acting minister on investments and development of the Republic of Kazakhstan of March 16, 2016 No. 274 (it is registered in the Register of state registration of regulatory legal acts at No. 13631).

46. Forms 01-159 and 02-159 of appendix 54 and 55 to these rules are intended for calculation of expenses for specifics 159 "Payment of other services and works".

The form 01-159 is intended for calculation of expenses for content, servicing, running repair of buildings, rooms, the equipment and other fixed assets and is constituted according to appendix 54 to these rules. 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 3 (three) offers on the prices from domestic marketpleys by each type of acquired services and works, the defective act and estimate documentation on running repair for the current financial year according to the Law of the Republic of Kazakhstan "About architectural, town-planning and construction activities in the Republic of Kazakhstan" 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 consumption rates of the electric power, 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.

In case of absence information on marketpleysa are provided at least 3 (three) price lists.

The form 02-159 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 owns and limited liability partnerships, the sizes of the state shares in which allow the state to determine decisions of general meeting of participants and is constituted according to appendix 55 to these rules.

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.

47. The form 03-159 is intended for calculation of expenses on payment of lease for the room and is constituted according to appendix 56 to these rules. For reasons for the planned expenses at least 3 (three) price offers and (or) 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. For reasons for the planned expenses by foreign institutions of the Republic of Kazakhstan copies of leases of rooms and buildings for the current financial year are represented. In case of lack of agreements at least 3 (three) price lists or offers on the prices from adoptive state marketpleys are attached.

48. The form 01-161 is intended for calculation of expenses on official journeys within the country and is constituted according to appendix 57 to these rules.

Appendix 57 is applied by public institutions when calculating expenses for specifics 136 "Business trips and office traveling within the country of technicians and contractual employees", 137 "Traveling expenses of jury members", 161 "Business trips and office traveling within the country".

When calculating expenses for form 01-161 it is necessary to be guided by the orders of the Government of the Republic of Kazakhstan of September 22, 2000 No. 1428 "About approval of Rules about official journeys within the Republic of Kazakhstan of employees of the public institutions containing at the expense of the government budget and also deputies of Parliament of the Republic of Kazakhstan" and of May 11, 2018 No. 256 "About approval of Rules of expense recovery for official journeys at the expense of budgetary funds, including in foreign states" (further – the resolution No. 256).

49. The form 01-162 is filled with public institutions for calculation of expenses on official journeys for limits of the country and constituted according to appendix 58 to these rules.

In case of creation of this calculation it is necessary to be guided by the resolution No. 256.

50. For reasons for the planned expenses on official journeys within the country and out of country limits by administrators of the budget programs the approved plans of business trips for the current year and drafts of plans of business trips for planning period are represented.

51. The form 01-166 is filled with public institutions for calculation of expenses on payment of elections and activities of political parties and constituted according to appendix 59 to these rules.

52. Forms 01-324 and 02-324 of appendix 60 and 61 are intended for calculation of expenses for specifics 324 "Grants";

The form 01-324 is intended for calculation of expenses on payment of grant to students, interns, undergraduates, doctoral candidates, listeners, cadets of military-training special educational institutions and cadets and is constituted according to appendix 60 to these rules.

When filling this form it is necessary to be guided by the Resolution No. 646 chipboard, and also the order of the Government of the Republic of Kazakhstan of February 7, 2008 No. 116 "About approval of Rules of appointment, payment and the sizes of the state grants" (further – the Resolution No. 116).

The form 02-324 is intended for calculation of expenses on payment of grant to students, interns, undergraduates, students of preparatory department and residency, to the doctoral candidates studying in the organizations of education and health care, culture and sport and is constituted according to appendix 61 to these rules.

When filling this form it is necessary to be guided by the Resolution No. 116.

53. Calculations for the expense types planned on specifics of economic classification of expenses 154, 155 and 156 are constituted according to appendix 62 to these rules.

Calculations for the expense types planned on specifics of economic classification of expenses 211, of 212, of 213, of 221, of 711, of 712, of 713, of 721, 722 and 723 are constituted according to appendix 63 to these rules.

Calculations for the expense types planned on specifics of economic classification of expenses 331, 339 and 359 are constituted according to appendix 64 to these rules. These calculations are represented with reasons and obligatory disaggregation on each expense type.

Calculations for the expense types planned on specifics of economic classification of expenses 341 and 451 are constituted according to appendix 65 to these rules.

Calculations for the expense types planned on specifics of economic classification of expenses 411, of 412, of 417, 418 and 419 are constituted according to appendix 66 to these rules.

Calculations for the expense types planned on specifics of economic classification of expenses 133, of 163, of 164, of 165, of 321, of 322, of 323, of 531, of 541, of 621, of 812, of 813, 814 and 815 are constituted according to appendix 67 to these rules.

Calculations for the expense types planned on specifics of economic classification of expenses 421, of 422, 423 and 429 are constituted according to appendix 68 to these rules.

Calculations for the expense types planned on specifics of economic classification of expenses 513 and 514 are constituted according to appendix 69 to these rules. These calculations are represented with reasons and obligatory disaggregation on each expense type.

Calculations for the expense types planned on specifics of economic classification of expenses 611 and 612 are constituted according to appendix 70 to these rules. These calculations are represented with reasons and obligatory disaggregation on each expense type.

Calculations for the expense types planned on specifics of economic classification of expenses 167, of 332, of 521, 714 and 715 are constituted in any form.

When planning expenses on stock acquisition and fixed assets at least 3 (three) offers on the prices from domestic marketpleys by each type of inventories or fixed assets are attached to calculation.

At the same time to calculations on stock acquisition and fixed assets (on subclass 410) it is necessary to provide information on their actual availability (registered on balance, with indication of year of acquisition and term of depreciation) and the plan for the three-year period.

In case of absence information on marketpleysa are provided at least 3 (three) price lists.

By calculation provision without fail on specifics 421, 423 and 435 public institutions represent the conclusion of state examination or complex non-departmental examination on the design estimates and documents proving the cost of works (services), and to calculations on stock acquisition provide information on the actual availability of the stock remainders which are registered on balance of public institution as of January 1 of the current year and the plan of the current year.

Calculation of expenses for compensation of the average salary to deputies of maslikhat on their principle place of employment is perfromed according to article 22 of the Law of the Republic of Kazakhstan "About local public administration and self-government in the Republic of Kazakhstan" in the amount of, not exceeding the salary of the chief of staff of the akim of the corresponding administrative and territorial unit with length of service in the specified position up to one year. Calculation joins fees of employers on the social tax according to the Tax code and social contributions to the State Social Insurance Fund according to the Social code of the Republic of Kazakhstan.

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