I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 16, 2025 No. 236

About approval of Rules of registration, accounting and monitoring of budget credits

According to Article 162 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of registration, accounting and monitoring of budget credits.

2. To provide to department of the budget crediting, National fund of the Republic of Kazakhstan and interaction concerning the financial sector 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 May 16, 2025 No. 236

Rules of registration, accounting and monitoring of budget credits

Chapter 1. General provisions

1. These rules of registration, accounting and monitoring of budget credits (further – Rules) are developed according to Article 162 of the Budget code of the Republic of Kazakhstan and determine order of registration, accounting and monitoring of budget credits, collection, processing and information analysis about the course of use, repayment and servicing of budget credits, implementation of efficiency evaluation of use of budget credits, and also establishes forms of information provided by the borrowers confided (agents), final borrowers.

Chapter 2. Order of registration of budget credits

2. Registration of agreements of the budget crediting, supplementary agreements to them is performed in the Integrated automated information system E-Ministry of Finance (further – IAIS "E-Ministry of Finance") authorized body on budget implementation:

1) the State Treasury on budget credits, at the expense of means of the republican budget, by assignment to the credit agreement of registration number;

2) local executive body on budget credits at the expense of means of the local budget by assignment to the credit agreement of registration number.

3. Registration of the agreement of the order signed between the borrower and the confided (agent) is performed in IAIS "E-Ministry of Finance".

4. Registration of the credit agreement signed between the confided (agent) and final borrower is performed in information system of the confided (agent), with the subsequent peredachiya of data on registration of the credit agreement in IAIS "E-Ministry of Finance".

5. Registration number of the credit agreement includes unique number of authorized body on budget implementation, including the borrower, the administrator of the budget program with the subsequent inclusion of registration unique numbers of the confided (agent) and final borrower.

Chapter 3. Accounting treatment for budget credits

6. The budget credits granted from republican and local budgets are subject to accounting by the State Treasury based on credit agreements and the supplementary agreements signed between the central authorized body on budget implementation and the receiver of means from the budget.

7. The State Treasury keeps the register of the granted budget credits by borrowers and the confided (agents) according to appendix 1 to these rules.

8. Accounting of the listed and returned budget credits, remunerations and penalty (penalty, penalty fee) is performed by the State Treasury in accounting cards of budget credits (further – the accounting card) in IAIS "E-Ministry of Finance".

Accounting cards of budget credits are kept according to appendix 2 to these rules by administrators of the budget programs, borrowers and the confided (agents).

Accounting of the listed and returned budget credits, remunerations and penalty (penalty, penalty fee) on final borrowers is performed in accounting cards in information system of the confided (agent).

9. Based on data from accounting cards in IAIS "E-Ministry of Finance" analytical information on receivers of means are created of republican and local budgets and development of budget credit.

10. Borrowers, the confided (agents) based on supporting documents of final borrowers no later than the fifteenth following month under report create in time in IAIS "E-Ministry of Finance" information on the course of use, repayment and servicing of the credit on form according to appendix 3 to these rules.

Final borrowers no later than the tenth following month under report provide in time to the confided (agents) information on the course of use, repayment and servicing of the credit on form according to appendix 3 to these rules.

Chapter 4. Procedure for conducting monitoring of budget credits

11. The central authorized body on budget implementation performs monitoring of budget credits based on information provided without fail by the borrowers confided (agents), final borrowers.

12. Conducting monitoring of budget credits includes the analysis:

1) information of administrators of the budget programs, borrowing banks, final borrowers, the confided (agents) and the financial agencies on the course of use, repayment and servicing of budget credits;

2) achievements of indicators of straight lines and resulting effects for the purposes of execution of the budget programs;

3) the level of amount of the issued credits;

4) efficiency of ratio of the received results to planned taking into account the resources used for their achievement.

13. Results of monitoring of budget credits are drawn up in type of information about obtaining, servicing and repayment of budget credits, and current status of accounts payable, with use of electronic system of collection, processing and storage of information.

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