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THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of May 27, 2025 No. 40

About approval of Rules of planning of transfers of general nature, the including order of interaction of the central and local executive bodies, other organizations, procedure for representation and coordination of the corresponding industry (sphere) by the central authorized bodies and local executive bodies of forms, lists of the indicators necessary for calculation of transfers of general nature, and procedure for carrying out monitoring of their use

According to Item 6 of Article 79 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of planning of transfers of general nature, the including order of interaction of the central and local executive bodies, other organizations, procedure for representation and coordination of the corresponding industry (sphere) by the central authorized bodies and local executive bodies of forms, lists of the indicators necessary for calculation of transfers of general nature, and procedure for carrying out monitoring of their use.

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 of the Republic of Kazakhstan 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.

The deputy prime minister is the Minister of national economy of the Republic of Kazakhstan

S. Zhumangarin

Approved by the Order Deputy prime minister – the Minister of national economy of the Republic of Kazakhstan of May 27, 2025 No. 40

Rules of planning of transfers of general nature, the including order of interaction of the central and local executive bodies, other organizations, procedure for representation and coordination of the corresponding industry (sphere) by the central authorized bodies and local executive bodies of forms, lists of the indicators necessary for calculation of transfers of general nature, and procedure for carrying out monitoring of their use

Chapter 1. General provisions

1. These rules of planning of transfers of general nature, the including order of interaction of the central and local executive bodies, other organizations, procedure for representation and coordination of the corresponding industry (sphere) by the central authorized bodies and local executive bodies of forms, lists of the indicators necessary for calculation of transfers of general nature, and procedure for carrying out monitoring of their use (further – Rules) are developed according to Item 6 of Article 79 of the Budget code of the Republic of Kazakhstan (further – the Budget code) and determine the procedure for planning of transfers of general nature including process of interaction of the central and local executive bodies, other organizations, procedure for provision and coordination of the corresponding industry (sphere) by the central authorized bodies and local executive bodies of forms, lists of the indicators necessary for calculation of transfers of general nature and procedure for carrying out monitoring of their use.

2. In these rules the following basic concepts are used:

1) the budget withdrawals – the transfers transferred from subordinate budgets to higher budgets within the amounts approved in republican regional or district (the city of regional value) the budget.

2) the budget subventions – the transfers transferred from higher budgets to subordinate budgets within the amounts approved in republican regional or district (the city of regional value) the budget;

3) target transfers of general nature – expenses on the new directions, including the transfers transferred to the subordinate budgets approved in the relevant budget in the form of target transfers in the period of the operating three-year amounts of transfers of general nature with preserving their purpose on which Republican, regional district (the cities of regional value) are developed by the budget commissions offers on transfer of separate expenses to the subordinate budget;

4) inappropriate transfers of general nature – the expenses intended for financial provision of provision of the services guaranteed by the state realization of tasks and functions of local executive body are also provided on non-paid and irrevocable basis without establishment of the directions of their use;

3. Transfers of general nature are the budget subventions and the budget withdrawals.

4. Amounts of transfers of general nature are established:

1) the law of the Republic of Kazakhstan on amounts of transfers of general nature – between the republican budget and regional budgets, budgets of the cities of republican value, the capital;

2) the decision of regional maslikhat on amounts of transfers of general nature – between regional budgets and district (the cities of regional value) budgets;

3) the decision of maslikhat about district (the cities of regional value) the budget – between district (the cities of regional value) and budgets of the cities of district value, villages, settlements, rural districts without the right of change of amounts of the transfers of general nature established by the decision of regional maslikhat on amounts transfers of general nature.

Amounts of transfers of general nature are subject to change every three years.

Chapter 2. The procedure for planning of transfers of general nature including order of interaction of the central and local executive bodies, other organizations, procedure for representation and coordination of the corresponding industry (sphere) by the central authorized bodies and local executive bodies of forms, lists of the indicators necessary for calculation of transfers of general nature

5. The procedure for planning of transfers of general nature including order of interaction of the central and local executive bodies, other organizations, procedure for representation and coordination of the corresponding industry (sphere) by the central authorized bodies and local executive bodies of forms, lists of the indicators necessary for calculation of transfers of general nature consists of the following stages:

1) determination of forecast amounts of the income of local budgets;

2) determination of forecast amounts of costs of local budgets on target and inappropriate transfers of general nature, including amounts of costs for development;

3) determination by the central authorized body on the budget policy of amounts of inappropriate transfers of general nature for the forthcoming three-year period and submission to the central authorized body on budgetary planning for accounting in case of determination of limits of expenses of administrators of republican budget programs;

4) determination of the minimum amounts of financing from the local budget of the separate directions of expenses according to the offer of the central or local authorized bodies of the corresponding industry (sphere);

5) project development of the law on amounts of transfers of general nature between the republican budget and regional budgets, budgets of the cities of republican value, the capital, decisions of regional maslikhat on amounts of transfers of general nature between the regional budget and district (the cities of regional value) budgets, maslikhat about district (the cities of regional value) - between district (the cities of regional value) and budgets of the cities of district value, villages, settlements, rural districts.

6. When forming forecast amounts of costs of local budgets in amounts of transfers of general nature are subject to accounting:

1) the annual indexation provided by legal acts of the Republic of Kazakhstan;

2) the forecast number of consumers of the state services in the region;

3) expenses on the new initiatives directed to financing of the new directions of the expenses having positive offers of the relevant budget commission according to Article 74 of the Budget code;

4) the increase in basic expenses which is not connected with change of macroeconomic and social indicators and providing the additional directions of expenditure of budgetary funds (expansion of amount of the carried-out state functions, powers and competences of the rendered state services) within the existing budget programs;

5) target current transfers subordinate budgets in higher, directed to compensation of losses of the higher budgets following from adoption of legal acts, the acts of the President of the Republic of Kazakhstan providing increase in expenses of the higher budget in connection with transfer of function of state bodies from the subordinate level of public administration in higher;

6) the list of the budget programs (subprogrammes) offered to transfer to the local budget by areas, the cities of republican value, the capital with indication of the expense amounts for the three-year period having the positive decision of the Republican budget commission;

7) the amount of excess of the determined sum taking into account the changes brought in it in course of execution of the budget over the annual amount of the consolidating plan of financing for payments for the end of the corresponding financial year following the results of the expired financial year, in case of financing of the separate directions of expenses by local executive bodies from the local budget below the minimum amounts established by the law and (or) the decision of regional maslikhat on amounts of transfers of general nature;

8) the target indicators and macroindicators reflected in the development plan for area, city of republican value, the capital, the investment plan of state body, area, city of republican value, the capital;

7. When forming forecast amounts of costs of local budgets in amounts of transfers of general nature are subject to consideration:

1) parameters of the approved local budget;

2) results of the overview of expenses;

3) results of monitoring in the field of the interbudget relations;

4) results of system of assessment of results according to Article 46 of the Budget code;

5) results of annual monitoring of security of settlements with minimum obligatory level of objects and services (benefits) depending on type (the city, the village) and the size (population) of settlements according to Item 3 of Article 84 of the Budget code;

6) results of expert and analytical activities of authorized bodies of external state audit and financial control in the budget relations according to Article 47 of the Budget code;

8. When forming forecast amounts of current costs of local budgets in amounts of inappropriate transfers of general nature are not considered:

1) target current transfers from the higher budget;

2) reserve of the Government of the Republic of Kazakhstan and local executive bodies;

3) costs for repayment and debt servicing of local executive body;

4) budget credits;

5) the state obligations on projects of public-private partnership;

6) image and entertainment expenses;

7) expenses on provision of grants;

8) expenses on carrying out researches and consulting services at the expense of means of local budgets;

9) expenses on scientific and technical projects and programs.

Paragraph 1. Determination of forecast amounts of the income of local budgets

9. Forecast amounts of the income of budgets of areas, cities of republican value, the capital, budgets of areas (the cities of regional value), budgets of the cities of district value, villages, settlements, rural districts are calculated on the basis of the standard technique of calculations of transfers of general nature developed and approved by the central authorized body on the budget policy.

Offices of akims of the cities of district value, villages, settlements, rural districts no later than March 15 of year, to the preceding planned period determine forecast amounts of the income taking into account profitable potential for the forthcoming three-year period and introduce in local authorized body on state planning of the area (the city of regional value) the forecast of the income of the local budget of the city of district value, villages, settlements, the rural district for form according to appendix 1 to these rules.

Local authorized bodies on state planning of the area (the city of regional value) no later than April 15 of year, to the preceding planned period determine forecast amounts of the income taking into account profitable potential for the forthcoming three-year period and introduce in local authorized body on state planning of area the forecast of the income of the local budget of the area (the city of regional value) for form according to appendix 2 to these rules.

Local authorized bodies on state planning of area no later than April 15 of year, to the preceding planned period determine forecast amounts of the income regional (the cities of republican value, the capital) the budget taking into account profitable potential for the forthcoming three-year period by form according to appendix 3 to these rules.

Local authorized bodies on state planning of area, city of republican value, the capital no later than April 25 of year, to the preceding planned period determine forecast amounts of the income of the local budget of area (the city of republican value, the capital) taking into account profitable potential for the forthcoming three-year period and bring in the central authorized body on the budget policy on form according to appendix 4 to these rules.

The central authorized body on the budget policy considers forecast amount of the income of areas, cities of republican value, the capital taking into account profitable potential for the forthcoming three-year period and brings to local authorized body on state planning of areas, cities of republican value, the capital the income for the forthcoming three-year period.

Local authorized bodies on state planning of area are considered by regional forecast amount of the income taking into account profitable potential for the forthcoming three-year period.

Local authorized bodies on state planning of area are considered by forecast amount of the income of the area (the city of regional value) taking into account profitable potential for the forthcoming three-year period and brings to local authorized body on state planning of the area (the city of regional value) the income for the forthcoming three-year period.

Local authorized bodies on state planning of the area (the city of regional value) are considered by forecast amount of the income of the cities of district value, villages, settlements, rural districts taking into account profitable potential for the forthcoming three-year period and brings to local authorized body on state planning of the cities of district value, villages, settlements, rural districts the income for the forthcoming three-year period.

Paragraph 2. Determination of forecast amounts of costs of local budgets on target and inappropriate transfers of general nature, including amounts of costs for development

10. Determination of forecast amounts of costs of local budgets on target and inappropriate transfers of general nature is performed in two stages.

11. At the first stage forming of offers to forecast amounts of costs of inappropriate and target transfers of general nature for the forthcoming three-year period is performed, including:

1) for planning of amounts of transfers of general nature between district (the cities of regional value) budgets and budgets of the cities of district value, villages, settlements, rural districts, offices of akims of the cities of district value, villages, settlements, rural districts no later than February 10 of year, represent to the preceding planned period to local authorized bodies of the corresponding industry (sphere) of the area (the city of regional value) and to local authorized body on state planning of the region (the city of regional value) of the offer on forms according to appendices 5, of 6, of 7, 8 and 9 to these rules.

Local authorized bodies of the corresponding industry (sphere) of the area (the city of regional value), no later than February 15 of year, represent to the preceding planned period to local authorized body on state planning of the region (the city of regional value) of the offer on forms according to appendices 5, of 6, of 7, 8 and 9 to these rules.

The local authorized body on state planning of the area (the city of regional value) based on offers of offices of akims of the cities of district value, villages, settlements, rural districts and local authorized bodies of the corresponding industry (sphere) of the area (the city of regional value), creates the budget of the area (the city of regional value) and no later than February 25 of the year preceding the planned period submits for consideration of local authorized body on state planning of area of the offer on forms according to appendices 10, of 11, of 12, 13 and 14 to these rules.

Local authorized bodies of the corresponding industry (sphere) of area, no later than February 25 of the year preceding the planned period represent to local authorized body on state planning of area, approved with local authorized bodies of the corresponding industry (sphere) of the region (the city of regional value) of the offer on forms according to appendices 10, of 11, of 12, 13 and 14 to these rules;

2) for planning of amounts of transfers of general nature between the regional budget and district (the cities of regional value) budgets the local representative bodies for state planning of area based on offers of local authorized bodies on state planning of the area (the city of regional value) and from local authorized bodies of the corresponding industry (sphere) of area creates the budget of area (the city of republican value) and no later than March 15 of the year preceding the planned period submits for consideration of the budget commission of area of the offer on forms according to appendices 15, of 16, of 17, 18 and 19 to these rules

3) for planning of amounts of transfers of general nature between the republican budget and regional, the cities of republican value, the capital budgets:

on state planning of area, city of republican value, the capital based on offers of authorized bodies on state planning of the area (the city of regional value) and local authorized bodies of the corresponding industry (sphere) of area, city of republican value, the capital and the conclusions of the budget commission of area, city of republican value, the capital creates local authorized bodies and no later than April 1 of the year preceding the planned period submits for consideration in the central authorized body on the budget policy of the offer on forms according to appendices 15, of 16, of 17, 18 and 19 to these rules;

local authorized bodies of the corresponding industry (sphere) of area, city of republican value, the capital in forms according to appendices 17 and 18 to these rules, creates and no later than March 20 of the year preceding the planned period submits for consideration of the central authorized state bodies of the corresponding industry (sphere) of the offer on forecast amounts of capital costs and costs for development of local budgets in amounts of inappropriate transfers of general nature;

4) the central state bodies of the corresponding industry (sphere) based on information obtained from local executive bodies of area, city of republican value, the capital on capital costs and costs for the budget development in amounts of costs of local budgets in inappropriate transfers of general nature and taking into account priorities of industry policy according to requirements of the paragraph of the 6th item 4 of Article 80 of the Budget code of their financing and no later than April 15 of the year preceding the planned period make offers on coordination in the central authorized bodies on the budget policy and budgetary planning;

The central state bodies of the corresponding industry (sphere) bring 5) in form according to appendix 20 to these rules in the central authorized body on the budget policy of the offer on establishment of the minimum amounts of financing from the local budget in the separate directions of expenses in amounts of inappropriate transfers of general nature.

12. The central authorized body on the budget policy creates offers on forecast amounts of transfers of general nature for the forthcoming three-year period in forms according to appendices 21, of 22, of 23, 24 and 25 to these rules and no later than May 15 of the year preceding the planned period represent them to the central authorized body on budgetary planning for accounting in case of determination of limits of expenses of administrators of republican budget programs.

13. The central authorized body on budgetary planning in year of forming of transfers of general nature based on offers of the central authorized body on the budget policy and the central industry state bodies no later than June 7 of the year preceding the planned period submits for consideration of the Republican budget commission:

1) the forecast amounts of inappropriate transfers of general nature for the forthcoming three-year period considered in case of determination of limits of expenses of administrators of republican budget programs;

2) the list of the appropriate budget programs (subprogrammes) by areas, the cities of republican value, the capital with indication of expense amounts for the three-year period on which the decision on their transfer to the local budget for inclusion in amounts of target transfers of general nature is made;

3) the forecast amounts of capital costs and costs for development of local budgets calculated by the central authorized bodies of the corresponding industry (sphere) according to industry techniques of their financing for inclusion in amounts of inappropriate transfers of general nature the absolute amounts;

4) the forecast amounts of costs for development of local budgets calculated by the central authorized body on regional policy using indicators of security of settlements with minimum obligatory level of objects and services (benefits) depending on type (the city, the village) and the size (population) of settlements within system of regional standards, except for the directions relating to the sphere of private entrepreneurship and objects of republican property.

The central authorized body on the budget policy taking into account the positive conclusion of the Republican budget commission no later than five working days from the date of its obtaining sends limits of forecast amounts of transfers of general nature to local executive bodies of areas, cities of republican value, the capital.

In case change of limits of forecast amounts of transfers of general nature in the conclusion of the central authorized body the list of expenses on which allocation of budgetary funds is not possible is determined by budgetary planning and (or) the relevant local authorized body on state planning.

Local authorized bodies on state planning of area, city of republican value, the capital finish offers to forecast amounts of inappropriate and target transfers of general nature for the planning three-year period and submits them for consideration of the budget commission of area, city of republican value, the capital.

Local executive bodies of areas, cities of republican value, the capital no later than July 1 of the year preceding the planned period represent to authorized body on the budget policy the offers approved with the central authorized state bodies of the corresponding industry (sphere) to Sections of the bill of the Republic of Kazakhstan on amounts of transfers of general nature.

14. At the second stage refining of the forecast of indicators and updating of Sections of drafts of decisions of regional maslikhat on amounts of transfers of general nature and maslikhat of the area (the city of regional value) about district (the cities of regional value) the budget is performed:

1) in September of the year preceding the planned period, the local authorized body on state planning of area, city of republican value, the capital with participation of local authorized bodies of the corresponding industry (sphere) of area, city of republican value, the capital, executive bodies of the area (the city of regional value) on the basis of the bill of the Republic of Kazakhstan on amounts of transfers of general nature carries out refining of forecast amounts of costs of inappropriate and target transfers of general nature and submits for consideration of the budget commission of area, city of republican value, the capital;

2) local authorized bodies of the corresponding industry (sphere) of area and executive bodies of the area (the cities of regional value) taking into account offers of offices of akims of the cities of district value, villages, settlements, rural districts on forms according to appendices 26 and 27 to these rules no later than September 10 of the year preceding the planned period represent to local authorized body on state planning of area the approved offers on target transfers of general nature and costs for development to Sections of the draft decision of regional maslikhat on amounts of transfers of general nature;

3) the local authorized body on state planning finishes the draft decision of regional maslikhat about amounts of transfers of general nature;

4) the local executive body of area taking into account the positive conclusion of the budget commission of area no later than October 15 of the year preceding the planned period submits it for consideration of maslikhat of area;

5) the local executive body of the area (the city of regional value) based on the draft decision of regional maslikhat about amounts of transfers of general nature specifies the draft decision of maslikhat about district (the cities of regional value) the budget;

6) the local executive body of the area (the city of regional value) taking into account the positive conclusion of the budget commission of the area (the city of regional value) no later than November 1 of year submits it for consideration of maslikhat of the area.

Paragraph 3. The overview of expenses for calculation of amounts of transfers of general nature

15. The overview of expenses when planning transfers of general nature represents expense analysis, financed in the previous financial years by the target transfers included in costs of local budgets when planning transfers of general nature in the previous three-year period and for the next three-year period regarding their compliance to the pursued industry policy for decision making about inclusion in amounts of transfers of general nature.

16. The overview of expenses is performed:

1) offices of akims of the cities of district value, villages, settlements, rural districts in coordination of the corresponding industry (sphere) of the area by local authorized bodies (the city of regional value).

Results of the overview of the expenses included in costs of local budgets when planning transfers of general nature in the previous three-year period performed by offices of akims of the cities of district value, villages, settlements, rural districts in form according to appendix 28 to these rules are represented to local authorized body on state planning of the area (the city of regional value) no later than February 5 of year, to the preceding planned period;

2) local authorized bodies on state planning of the area (the city of regional value) in coordination with local authorized bodies of areas of the corresponding industry (sphere).

Results of the overview of the expenses included in costs of local budgets when planning transfers of general nature in the previous three-year period performed by local authorized bodies on state planning of the area (the city of regional value) in form according to appendix 29 to these rules are represented, to local authorized body on state planning of area no later than February 15 of year, to the preceding planned period;

3) local authorized bodies on state planning of area, the cities of republican value, the capital in coordination with the central authorized body of the corresponding industry (sphere).

Results of the overview of the expenses included in the costs of local budgets when planning transfers of general nature in the previous three-year period performed by local authorized bodies on state planning of area, the cities of republican value, the capital in form according to appendix 30 to these rules are represented to the central authorized body on the budget policy no later than March 5 of year, to the preceding planned period.

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