I.O.'S ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of May 23, 2025 No. 33

About approval of Rules of carrying out the overview of expenses, determinations of the purposes, subjects, objects, criteria, amount (scope), level, time frames, frequency

According to Item 10 of Article 43 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of carrying out the overview of expenses, determinations of the purposes, subjects, objects, criteria, amount (scope), level, time frames, frequency.

2. To provide to department of the budget policy of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation within five working days from the date of signing of this order its direction for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan and on Internet resource of the Ministry of national economy of the Republic of Kazakhstan after its first official publication.

3. To impose control of execution of this order on the first vice-minister of national economy of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Acting Minister of national economy of the Republic of Kazakhstan of May 23, 2025 is approved No. 33

Rules of carrying out overview of expenses, determinations of the purposes, subjects, objects, criteria, amount (scope), level, time frames, frequency

Chapter 1. General provisions

1. These rules of carrying out the overview of expenses, determinations of the purposes, subjects, objects, criteria, amount (scope), level, time frames, frequency (further – Rules) are developed according to Item 10 of Article 43 of the Budget code of the Republic of Kazakhstan (further – the Budget code) and determine procedure for carrying out the overview of expenses of determination of the purposes, subjects, objects, criteria, amount (scope), level, time frames, frequency.

2. The purposes of the overview of expenses are:

1) assessment of feasibility and relevance of the relevant activities, mechanisms of their realization and financial provision, results and availability of alternative tools on goal achievement of state policy;

2) improvement of quality of mid-term budgetary planning;

3) accounting of long-term strategic objectives;

4) increase in effectiveness of budgeted expenses;

5) identification of opportunities for reducing and (or) redirection of expenses from less priority and (or) inefficient expenses;

6) ensuring economy of budgetary funds;

7) strengthening of general budget control.

3. Carrying out reviews of expenses is based on:

1) opennesses of information, obligation of publication of results in report type on the official site;

2) the acceptability, results of reviews of expenses shall not contradict the purposes of policy and (or) lead to deterioration in the expected results of social and economic development;

3) obligation of accounting of results;

4) involvements of the interested bodies and the organizations.

4. When carrying out the overview of expenses the following requirements are observed:

1) compliance to the purposes and subjects of the overview of expenses;

2) availability of accurate criteria (results) of carrying out overview of expenses;

3) scoping (scope) of the overview of expenses – document types, expenses for the overview of expenses;

4) determination of level of the overview of expenses – the level and (or) levels of public administration, the sphere (industry) for the overview of expenses;

5) time frames, frequency.

5. The overview of expenses contains conclusions and recommendations on:

1) to solutions of the problematic issues which were subject of the overview of expenses;

2) to compliance of expenses of the budget to the pursued industry policy;

3) to opportunities (options) of optimization of less priority and inefficient expenses of the budget;

4) to opportunities (options) of redistribution of budgetary funds for other or new expenses depending on priorities of the pursued policy.

6. The overview of expenses is carried out by the central authorized body on state planning, the central authorized body on budgetary planning, the central authorized body on the budget policy, local executive bodies, the relevant authorized state bodies depending on its purpose and subject (further – authorized body on carrying out the overview of expenses).

7. The overview of expenses is carried out by the types provided by these rules and in other cases according to the offer of the republican or relevant local budget commission, special-purpose standing committees of Chambers of Parliament of the Republic of Kazakhstan and (or) based on the decision of the Government of the Republic of Kazakhstan or local executive body.

8. The overview of expenses, conclusions and recommendations following the results of its carrying out within 10 (ten) working days are submitted by authorized body on carrying out the overview of expenses in the Government of the Republic of Kazakhstan or local executive body or in the republican or relevant local budget commission or in special-purpose standing committee of Chamber of Parliament of the Republic of Kazakhstan if this overview is carried out according to their offer.

9. The overview of expenses and its results are applied by authorized bodies, industry state bodies, local executive bodies to decision making concerning industry policy, the organization of activities, in case of development of documents of System of state planning of the Republic of Kazakhstan (further – Systems of state planning), in the budget process according to the Budget code, including when planning transfers of general nature and target transfers.

Conclusions and recommendations following the results of carrying out the overview of expenses are subject for publication according to Article 40 of the Budget code.

Chapter 2. Procedure for carrying out overview of expenses, determinations of the purposes, subjects, objects, criteria, amount (scope), level, time frames, frequency

Paragraph 1. Types of the overview of expenses

10. Reviews of expenses are divided by scope degree on horizontal and vertical.

Reviews in case of which the overview of expenses covers activities of all or several administrators of the budget programs within the specific program in general, and on separate elements are horizontal.

Are applied to identification of duplication and inefficient distribution of means between administrators of the budget programs in case of realization of the general directions of documents of system of state planning.

Reviews in case of which the overview of expenses covers programs and processes of the specific administrator of the budget programs are vertical.

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