ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 21, 2025 No. 244

About approval of Rules of creation, representation and the publication of the civil budget on planning stages and budget implementation

According to Article 39 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of creation, representation and the publication of the civil budget on planning stages and budget implementation (further - Rules).

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix to this order.

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

4. This order becomes effective after ten calendar days after day of its first official publication, except for the subitem 4) of Item 13 and part four of the subitem 4) of Item 19 of Rules which becomes effective since January 1, 2026.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 21, 2025 No. 244

Rules of creation, representation and the publication of the civil budget on planning stages and budget implementation

Chapter 1. General provisions

1. These rules of creation, representation and publication of the civil budget on planning stages and execution of budgets (further - Rules) are developed according to Item 3 of Article 39 of the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine procedure for creation, representation and publication of the civil budget for the purpose of informing society on forming and execution republican and local budgets.

2. The civil budget - the information opening basic provisions republican and local budgets, published in form, available to the public, according to Article 40 of the Budget code.

3. The publication of the civil budget is performed on official Internet resources of the central, local state bodies, subjects of the quasi-public sector, including without fail on the Internet portal of open budgets, with observance of requirements of the legislation of the Republic of Kazakhstan on information access, the state secrets, about ministerial procedures, public councils, informatization, in separately created Civil Budget tab.

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

5. Forming and the publication of the civil budget is provided:

the central authorized body on budgetary planning on planning stage of the republican budget;

the central authorized body on budget implementation at stage of execution of the republican budget;

regional akimat, akimat of the city of republican value, the capital, district (the cities of regional value) akimat, the office of the akim of the city of district value, the village, settlement, rural district, local authorized bodies on state planning on planning stage of local budgets;

regional akimat, akimat of the city of republican value, the capital, district (the cities of regional value) akimat, the office of the akim of the city of district value, the village, settlement, rural district, local authorized bodies on budget implementation at stage of execution of local budgets;

administrators of the budget programs for budget expenses by the budget programs;

subjects of the quasi-public sector according to the received budgetary funds.

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

7. Sections of the civil budget are supplemented with information specific to this region.

Chapter 2. Creation of the civil budget

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

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

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

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

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

Authorized bodies on budget implementation, regional akimats, akimats of the city of republican value, the capital, district (the cities of regional value) akimats, offices of akims of the cities of district value, villages, settlements, rural districts in case of the description of the budget process specify the main procedures of budget implementation:

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

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