of May 28, 2025 No. 262
About approval of Rules of creation and provision of budget reports
According to Item 5 of Article 118 and Article 168 of the Budget code of the Republic of Kazakhstan, item 4 of article 39-3 of the Law of the Republic of Kazakhstan "About local public administration and self-government in the Republic of Kazakhstan" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics", PRIKAZYVAYU:
1. Approve enclosed:
1) Rules of creation and provision of budget reports for 2025 financial year according to appendix 1 to this order;
2) Rules of creation and provision of budget reports according to appendix 2 to this order.
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 except for of the paragraph of third Item 1 of this order which becomes effective since January 1, 2026.
At the same time, the paragraph two of Item 1 of this order is effective till December 31, 2025 inclusive.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
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It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan |
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Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 262
1. These rules of creation and submission of budget reports for 2025 financial year (further – Rules) are developed according to Item 5 of Article 118 and Article 168 of the Budget code of the Republic of Kazakhstan (further – the Budget code), determine procedure for creation and submission of budget reports and affirm the central authorized body on budget implementation.
2. The off-budget funds, public institutions and administrators of the budget programs containing at the expense of republican and local budgets, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts constitute reports in amount and in the forms established by these rules.
3. Budget reports of subordinated public institutions, off-budget funds, public institutions and administrators of the budget programs are submitted by means of information system (further – IS).
4. The budget reports are constituted annually as of January 1 of the year following for reporting for the calendar period from January 1 to December 31, quarterly as of April 1, on July 1 and on October 1 the current financial year, monthly on 1 date, following reporting.
5. Report forms are filled in strict accordance with the indicators provided in them. Change of indicators and their codes in the approved report forms or entering into them of additional indicators is not allowed.
Changes of these otchetnost relating both to the current accounting period and to previous period (after their approval), are made in the budget reports constituted for the period in which misstatements of data were found.
6. In case of coincidence of the term established for submission of the reporting with output (non-working) day, the budget reports are submitted for the first working day following it.
7. The list of forms of budget reports is provided in appendix 1 to these rules.
8. In case of creation of budget reports it is necessary to be guided by the Budget code and procedure for filling of forms of budget reports stated in these rules.
9. Public institutions and administrators of the budget programs constitute and represent the following report types:
the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU according to appendix 2 to these rules (further – form 1-PU);
arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for form 2-SD according to appendix 3 to these rules (further – form 2-SD);
the report on use of the funds allocated for entertainment costs in form 3-PZ according to appendix 4 to these rules (further – form 3-PZ);
the performance report of funding plan in form 4-20 according to appendix 5 to these rules (further – form 4-20);
the receipt and disbursement statement of the State Social Insurance Fund in form 8-GFSS according to appendix 6 to these rules (further – form 8-GFSS);
the receipt and disbursement statement of Fund of social medical insurance in form 8-FSMS according to appendix 7 to these rules (further – form 8-FSMS);
the receipt and disbursement statement of Fund of support of infrastructure of education in form 9-FPIO according to appendix 8 to these rules (further – form 9-FPIO);
the receipt and disbursement statement of Special state fund for form 10-SGF according to appendix 9 to these rules (further – form 10-SGF);
the receipt and disbursement statement of Special state fund for form 11-special state fund - the central authorized body of the respective sphere / local authorized body of the respective sphere / authorized body on return of assets according to appendix 10 to these rules (further – form 11-SGF-TsUO/MUO/UO);
10. The State Social Insurance Fund, Fund of social medical insurance, Fund of compensation by the victim, Special state fund treat off-budget funds according to Chapter 13 of the Budget code.
Off-budget funds represent to the corresponding administrators of the budget programs the following report types:
in form 8-GFSS;
in form 8-FSMS.
11. In case of availability of notes and need of modification of budget reports of subordinated public institutions, off-budget funds the administrator of republican budget programs rejects in IS budget reports for introduction of corresponding changes, with indication of reason for rejection. Subordinated public institutions, off-budget funds after entering of corresponding changes into budget reports, send it by means of IS to the administrator of republican budget programs again.
In case of availability of notes and need of modification of budget reports of the administrator of republican budget programs the State Treasury, rejects by means of IS budget reports of the administrator of republican budget programs for introduction of corresponding changes, with indication of reason for rejection. The administrator of republican budget programs, after entering of corresponding changes into budget reports, sends it to the State Treasury again.
12. In case of availability of notes and need of modification of budget reports of subordinated public institutions the administrator of local budget programs rejects in IS budget reports of subordinated public institutions for introduction of corresponding changes, with indication of reason for rejection. Subordinated public institutions after entering of corresponding changes into budget reports, send it to the administrator of local budget programs again.
In case of availability of notes and need of introduction by local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district of changes in the report of the administrator of local budget programs, corrections are made by the last to budget reports in similar procedure.
13. Terms of submission of budget reports for administrators of republican budget programs are established by the State Treasury.
Public institutions submit budget reports within the terms established by administrators of the budget programs and brought by them to public institutions before date of submission of budget reports.
Administrators of local budget programs represent budget reports to the relevant local authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district).
14. Administrators of republican budget programs provide to the State Treasury information necessary for preparation of the performance report of the republican budget.
15. The territorial authorities of internal affairs containing at the expense of republican and local budgets represent budget reports in full of forms on the funds allocated from the local budget in local authorized bodies on budget implementation, and on the funds allocated from the republican budget – the administrator of republican budget programs.
16. Public institutions which are transferred from one subordination to another constitute the report for date of transfer in volume of forms of the annual statement and represent it to higher body, both on former, and on new subordination.
17. Form 3-PZ, the administrators of the budget programs who received funds for entertainment costs represent once a half-year and annually.
18. The administrators of republican budget programs who received funds for entertainment costs according to the Actions plan constituted by the Ministry of Foreign Affairs of the Republic of Kazakhstan present in the summary form form 3-PZ in the Ministry of Foreign Affairs of the Republic of Kazakhstan.
19. Administrators of republican budget programs and for January 1 of the year following reporting direct the created forms 4-20 as of July 1 as a part of the budget reports represented by means of IS.
Administrators of local budget programs receive from bodies of the State Treasury the summary report on expenses in form 4-20 as of July 1 and for January 1 of the year following reporting direct as a part of the budget reports represented by means of IS to the relevant local authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district).
20. The corresponding administrators of the budget programs receiving target transfers represent quarterly to administrators of the budget programs from whom target transfers, form 4-20 with information on actual expenses of means of target transfers were received.
21. Administrators of the budget programs and public institutions, served by means of information system "Treasury client", independently create form 4-20.
22. Authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts create and represent the following report types:
the performance report of the republican budget, the corresponding local budgets, the government budget in form according to appendix to 11 these rules (further – the performance report of the budget);
the performance report of the consolidated budget in form according to appendix 12 to these rules;
the report on movement of money on the control account of cash of National fund of the Republic of Kazakhstan in form according to appendix 13 to these rules;
the report on receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim for form according to appendix 14 to these rules;
the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU-UO according to appendix 15 to these rules (further – form 1-PU-UO);
form 2-SD;
data on execution of indicators of the republican budget according to appendix 16 to these rules;
the reconciliation statement of reporting data according to appendix 17 to these rules;
the performance report of the budget development programs, with separation into the budget programs directed to implementation of the budget investment projects (programs) and to forming or increase in the authorized capital of legal entities in form 6-BPR according to appendix 18 to these rules.
23. As of July 1 and on January 1 new financial year public institutions, administrators of the budget programs constitute:
form 1-PU;
form 2-SD.
Local authorized bodies of area, city of republican value, the capital on budget implementation represent forms 1-PU-UO and forms 2-SD to the State Treasury as of July 1 – no later than August 15, on condition for the expired financial year – no later than February 20 of the year following accounting financial year.
The State Treasury represents forms 1-PU-UO and forms 2-SD on republican and local (by areas) to budgets to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget as of July 1 – no later than August 20 of accounting year, for accounting financial year – no later than February 25 of the year following accounting financial year.
24. The structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, based on the reports submitted by the State Treasury creates:
form 1-PU-UO (without approval by signatures);
form 2-SD on state, republican and to local budgets (without approval by signatures).
25. Forms 1-PU and forms 1-PU-UO are created on the structure determined by these rules, to commodity codes (works, services) in compliance the inventory Qualifier (works, services) of the public institutions containing at the expense of the republican or local budget which money from realization remains at their order, and also taking into account codes of functional and economic classifications of expenses of the budget.
26. The performance report of the budget is constituted central and local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts.
27. The performance report of the budget reflects all transactions performed on cash basis on receipts and expenses of the relevant budget for the accounting period.
28. The performance report of the budget is created on the structure of the budget determined by the Budget code to codes of classification of receipts of the budget, functional, economic classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan and constituted according to the law on the republican budget or the decision of maslikhat on the local budget, the order of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of the city of district value, the village, settlement, rural district on implementation of the law on the republican budget and decisions of maslikhats on local budgets for the corresponding financial year.
29. The performance report of the budget for frequency is constituted monthly and following the results of year.
30. The Sections of the performance report of the budget including receipts of the budget contain data on categories, classes, subclasses and specifics of classification of receipts of the budget.
31. The Sections of the performance report of the republican budget including budget expenses contain data on functional groups, functional subgroups, administrators of the budget programs, the budget programs, subprogrammes of classification of expenses of the budget.
The Sections of the performance report of the local budget including budget expenses contain data on functional groups, functional subgroups, administrators of the budget programs, the budget programs, subprogrammes of classification of expenses of the budget.
32. The performance report of the budget contains intermediate results according to the Section, subsection, category, class and subclass of receipts, according to the Section, subsection, functional group, functional subgroup, the administrator of the budget programs, the budget program, the subprogramme of expenses of the budget.
33. The performance report of the budget includes the following Sections (subsections):
1) income (I):
tax revenues;
non-tax receipts;
sales proceeds of fixed capital;
receipts of transfers;
2) costs (II);
3) net budget crediting (III):
budget credits;
repayment of budget credits;
4) balance on transactions with financial assets (IV):
acquisition of financial assets;
sales proceeds of financial assets of the state;
5) deficit (surplus) of the budget (V);
6) not oil deficit (surplus) of the budget (VI);
7) deficit financing (surplus use) of the budget (VII):
receipt of loans;
repayment of loans;
the used remaining balance of budgetary funds;
8) help Section "Remaining Balance of Budgetary Funds":
remaining balance of budgetary funds for the beginning of financial year;
remaining balance of budgetary funds by the end of the reporting period.
34. In case of attraction of temporarily spare budget money for the control account of cash of the republican budget from the control account of cash of local budgets, from the control account of cash of subjects of the quasi-public sector as a result of the forecast of cash deficit for the control account of cash of the republican budget the amount of the attracted/distracted temporarily spare budget money is reflected in reports data on execution of indicators of local budgets, the data on execution of indicators of the republican budget represented by the State Treasury in the help Section "Remaining Balance of Budgetary Funds" of:*ostatka of temporarily attracted/distracted budgetary funds".
The amount of the attracted/distracted temporarily spare budget money is not reflected in data on budget implementation as of July 1 and on January 1.
In performance reports of the budget the amount of the attracted/distracted temporarily spare budget money is not reflected in the help Section "Remaining Balance of Budgetary Funds": * Remaining balance of temporarily attracted/distracted budgetary funds".
35. The Section I "Income" reflects receipts in the budget and consists of four subsections: "Tax revenues", "Non-tax receipts", "Sales proceeds of fixed capital", "Receipts of the transfers" including receipts in the budget for the first five categories of classification of receipts in the budget.
36. The Section II "Costs" consists of functional groups 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of the 14 and 15 functional classification of the expenses reflecting the payments from the budget made on irrevocable basis.
37. The Section III "Net budget crediting" reflects difference between the subsections "Budget Credits" and "Repayment of Budget Credits" in which the payments from the budget made on returnable basis and receipts in the budget on account of debt repayment for earlier loans respectively are shown.
Net budget crediting is determined by formula:
To = (b k - p k), where
To – net budget crediting;
b k – budget credits;
p k – repayment of budget credits.
38. The Section IV "Balance on transactions with financial assets" reflects difference between the subsections "Acquisition of Financial Assets" and "Sales Proceeds of Financial Assets of the State" in which expenses on acquisition of financial assets and receipts in the budget from sale of financial assets of the state respectively are reflected.
The balance on transactions with financial assets is determined by formula:
S = (n f - p f), where
S – balance on transactions with financial assets;
n f – acquisition of financial assets;
p f – sales proceeds of financial assets.
39. The Section V "Deficit (surplus) of the budget" reflects deficit (surplus) of the budget equal to difference between the income and costs, net budget crediting and balance on transactions with financial assets.
Deficit (surplus) of the budget is determined by formula:
Db(Pb) = D-Z-K-S, where
Db – budget deficit;
Pb – budget surplus;
D – income;
Z – costs;
To – net budget crediting;
S – balance on transactions with financial assets.
The received size with negative sign is deficit, with positive sign - budget surplus.
40. The Section VI "Not oil deficit (surplus) of the budget" reflects not oil deficit (surplus) of the budget equal to difference between receipts in the republican or government budget with exception of receipts of loans, receipts of transfers of National fund of the Republic of Kazakhstan and the export customs duty on crude oil and expenses of the republican or government budget, except for repayments of loans.
Not oil deficit (surplus) of the budget is determined by formula:
NDb(NPb) = D - T (NF) - VTP - Z - To - S, where
NDb – not oil budget deficit;
NPb – not oil budget surplus;
D – income;
T (NF) – receipts of transfers from National fund of the Republic of Kazakhstan;
VTP – the export customs duty on crude oil;
Z – costs;
To – net budget crediting;
S – balance on transactions with financial assets.
The received size with negative sign is neneftyanny deficit, with positive sign – not oil budget surplus.
41. The Section VII "Deficit financing (surplus use) of the budget" consists of subsections: "Receipt of loans", "Repayment of loans", "The used remaining balance of budgetary funds" also reflects providing covering of budget deficit due to borrowing and the used remaining balance of budgetary funds or expenditure of budget surplus, means of loans, the used remaining balance of budgetary funds for repayment of principal debt on loans.
Deficit financing (surplus use) is determined by the following formulas:
Fd (Fp) = N + O-R, where
Fd – the amount of financing of budget deficit. Value of financing of budget deficit with positive sign corresponds to the size of its deficit;
Fp – amount of use of budget surplus. Value of use of budget surplus with negative sign corresponds to the size of its surplus;
N – the amount of the obtained loans;
O – the amount of the used remaining balance of budgetary funds;
R - repayment sum of principal debt on loans.
42. The amount of the used remaining balance of budgetary funds is determined by formula:
O = R-Db (Pb) - N, where
R, Db, Pb, N correspond to components of formulas of Items 39 and 41 of these rules.
The amount of remaining balance of budgetary funds used on deficit covering (surplus use) is considered with positive sign, but not used - with negative sign.
43. Remaining balance of budgetary funds at the end of the period are the means which remained not used as of the end of the accounting period on control accounts of cash of the relevant budgets.
44. Free remaining balance of budgetary funds is the remaining balance of budgetary funds for the beginning of year which remained after distribution on:
1) servicing and repayment of principal debt on the obtained loans;
2) financing of unpaid part of undertaken obligations of last financial year according to the budget development programs with realization term more than one year and to the current budget programs providing acquisition of assets and other goods with the term of production and delivery more than one financial year, services with rendering term more than one financial year;
3) further financing of budget investments on which the deadline corresponds to the period of realization of budget investments;
4) further financing of the budget programs (subprogrammes) financed for the provision account on initiatives of the President of the Republic of Kazakhstan;
5) further financing of the budget programs (subprogrammes) according to which obligations are not assumed in last financial year, without change of their purpose according to the offer of the relevant budget commission and based on the budget monitoring;
6) return (underused) in the expired financial year of the unused amounts of the target transfers allocated from republican regional or district (the cities of regional value) the budget;
7) return of the amount of excess of the determined sum over the annual amount of the consolidating plan of financing on payments for the end of the corresponding financial year following the results of the expired financial year local executive bodies when financing the separate directions of expenses from the local budget below the minimum amounts established by the law (the decision of regional maslikhat) on amounts of transfers of general nature;
8) return to National fund of the Republic of Kazakhstan parts of the unused funds raised from National fund of the Republic of Kazakhstan in the republican budget in the form of target transfer.
45. The amount of remaining balance of budgetary funds for the beginning of financial year is entered into the report manually, remains invariable from beginning to end current financial year and is reflected in the help Section of the report in the column "Execution of Receipts of the Budget and (or) the Paid Obligations according to the Budget Programs (Subprogrammes)".
46. The amount specified in the report on the line "The Amount of the Used Remaining Balance of Budgetary Funds" with the amount of remaining balance for the beginning of financial year constitutes the amount of remaining balance of budgetary funds as of the end of the accounting period specified in the help Section. If the amount of the used remaining balance of budgetary funds has negative sign, its absolute value develops with the amount of remaining balance for the beginning of financial year if has positive sign, it is subtracted from the amount of remaining balance for the beginning of financial year.
In the report of the amount, specified on the line "Used Remaining Balance of Budgetary Funds", do not exceed the amount specified in the help Section "Remaining Balance of Budgetary Funds" on the line "Remaining Balance of Budgetary Funds for the Beginning of Financial Year".
47. Remaining balance of budgetary funds is by the end of the reporting period determined as follows:
About to = About N – O ± About p (About about), where
About to – remaining balance of budgetary funds by the end of the reporting period;
About N – remaining balance of budgetary funds for the beginning of financial year;
O – the amount of the used remaining balance of budgetary funds;
About p – the amount of the attracted temporarily spare budget money, is considered with positive sign;
About about – the amount of abstract temporarily spare budget money, with negative sign.
48. The help Section "Remaining Balance of Budgetary Funds" reflects remaining balance of budgetary funds for the beginning of financial year and the end of the accounting period.
49. Performance reports of budgets: republican, regional, the cities of republican value, the capital, district (the cities of regional value), the cities of district value, the village, the settlement, the rural district – include all received receipts, including from budgets of other levels, and all made expenses, including expenses for acquisition account from the higher budget, and the transfers transferred to budgets of other levels.
50. Data on execution of indicators of the republican budget in month (year) are constituted by the State Treasury.
51. The consolidated budget – the centralized cash fund of the state uniting the republican budget, budgets of areas, cities of republican value, the capital, receipt and expenses of National fund of the Republic of Kazakhstan, receipt and payment of Fund of compensation by the victim, receipts and expenses of the State Social Insurance Fund, receipt and expenses of Fund of social medical insurance, receipt and expenses of Special state fund, receipt and expenses of Fund of support of infrastructure of education without mutually repayable transactions between them.
52. In case of creation of performance reports 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 calculations for transfers are considered in expanded form.
53. In case of creation of the performance report of the higher budget the transfers allocated to subordinate budgets are considered in the Section "Costs", and the transfers received from the subordinate budget – in the Section "Income" the subsection "Receipts of Transfers".
54. In the performance report of the subordinate budget the transfers received from the higher budget are shown in the Section "Income" in the subsection "Receipts of Transfers", and transferred to the higher budget - in the Section "Costs".
55. In case of creation of the performance report of the budget of the area (the city of regional value) calculations between district (the cities of regional value) the budget and budgets of the cities of district value, villages, settlements, rural districts for transfers do not join in the report.
56. In case of creation of the performance report of the budget of area calculations between the regional budget and budgets of areas (the cities of regional value) for transfers do not join in the report.
57. In case of creation of the performance report of the government budget calculations between republican and regional budgets, budgets of the cities of republican value and the capital on transfers do not join in it.
58. The exception of performance reports of the state, consolidated budgets, the budget of area, the budget of the region (the city of regional value) of the above-named amounts is made for the purpose of non-admission of their accounting twice: in the income - on source in the higher budget and as the received transfers in the subordinate budget and in expenses – as the transfers allocated from the higher budget and as the expenses of the subordinate budget made at the expense of them.
59. Budget credits for the subordinate budget are source of financing of budget deficit and in the performance report of the subordinate budget are reflected in the Section "Deficit Financing (Surplus Use) of the Budget" in the subsection "Receipt of Loans", in the report of the higher budget in the subsection "Budget credits" of the Section "Net Budget Crediting".
Because the budget credit from the higher budget to the subordinate budget is allocated at the expense of own income of the higher budget and in the performance report of the higher budget once is already considered on source of receipts of the income, and the expenditure of the obtained credit is considered on functional groups depending on the direction of expenses in the performance report of the subordinate budget, in the performance report of the government budget or the budget of area provision of budget credits is not considered. Similarly repayment of budget credits by the subordinate budget in the higher budget is not considered.
60. Remunerations on the credits obtained from the higher budget are paid for the account of own receipts of the subordinate budget and are non-tax receipts in the higher budget which, in order to avoid the double account, are excluded in case of report generation about execution of the state, consolidated budgets, the budget of area and the budget of the area (the city of regional value).
61. In case of allocation of the credits from the higher budget to the subordinate budget at the expense of borrowed funds, the expense amount on its servicing is also subject to exception in case of report generation about execution of the state, consolidated budgets, the budget of area and the budget of the area (the city of regional value).
62. The distributed budget programs affirm as the budget for one administrator of the budget programs and are distributed based on regulatory legal acts of the Government, local executive bodies and the central state bodies between various administrators of the budget programs.
63. In the performance report of the budget expenses at the expense of the distributed budget programs are considered as a part of expenses of those administrators of the budget programs by which they were distributed.
64. Creation of the performance report of the government budget is made based on performance reports of the republican budget and local budgets, the performance report of the budget of area - based on performance reports of the regional budget and budgets of areas (the cities of regional value), and the performance report of the budget of the area (the city of regional value) – based on performance reports of the district budget (the cities of regional value) and city budgets of district value, the village, settlement, rural district without mutually repayable transactions between them.
Creation of the performance report of the consolidated budget is made on the basis:
1) performance report of the republican budget;
2) the performance report of local budgets (summary on areas, the cities of republican value and the capital) created by actually structural division based on performance reports of budgets of areas, the cities of republican value and the capital;
3) report on receipts and use of National fund of the Republic of Kazakhstan;
4) the report on receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim;
5) receipt and disbursement statement of the State Social Insurance Fund;
6) receipt and disbursement statement of Fund of social medical insurance;
7) receipts and expenses of Fund of support of infrastructure of education;
8) receipt and disbursement statement of Special state fund.
The transactions performed when forming of the consolidated, state budgets, the budget of area and the budget of the area (the city of regional value), and also reports on their execution connected with exception of the amounts of the transfers, budget credits and other money transferred from one level of the budget on another for the purpose of exception of the double account belong to mutually repayable transactions.
65. The interbudget relations are governed by transfers and budget credits which for the purpose of exception of the double account on them in case of creation of performance reports of the consolidated, state budgets, the budget of area and the budget of the area (the city of regional value) are subject to exception of the amounts received by arithmetic addition republican and budgets of areas, the cities of republican value and the capital, regional and budgets of areas (the cities of regional value), district (the city of regional value) and budgets of the cities of district value, villages, settlements, rural districts.
66. The performance report of the state, consolidated budgets, the budget of area is created according to appendix 19 to these rules.
67. Data on execution of indicators are constituted according to in form 1-27 (further – form 1-27) bodies of the State Treasury for month under report (year) of each level of the local budget according to appendix 20 to these rules.
68. Represents bodies of the State Treasury to local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district:
1) data on execution of indicators of the local budget for month under report – no later than the second working day of the month following for reporting in the form of the electronic database in full with reflection of receipts of the budget for categories, classes, subclasses and specifics of classification of receipts of the budget, and expenses of the budget for functional groups, functional subgroups, administrators of the budget programs, to programs, subprogrammes;
2) data on execution of indicators of the local budget for accounting year – no later than January 10 of the year following accounting financial year in the form of the electronic database in full with reflection of receipts of the budget for categories, classes, subclasses and specifics of classification of receipts of the budget, and expenses of the budget for functional groups, functional subgroups, administrators of the budget programs, to programs, subprogrammes and specifics of classification of expenses of the budget.
The local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district carries out reconciliation of the indicators of the report which are available at its order with the provided data on execution of indicators of the local budget.
At the same time the reconciliation statement of the amounts of receipts, expenses and remaining balance of budgetary funds is drawn up. After that joint operation on identification of the reasons of discrepancies and their elimination is carried out.
69. Data on execution of indicators of the budget for mutually repayable transactions, according to appendix 21 to these rules are attached to data on form 1-27.
70. The performance report of the budget of subordinate level is submitted authorized body on its execution or the office of the akim of the city of district value, the village, settlement, rural district to authorized body on budget implementation of higher level in the form of the electronic database about receipts and expenses of the budget (further – the electronic database).
71. Local authorized bodies on budget implementation of area, city of republican value, the capital represent to the central authorized body on budget implementation:
1) the monthly performance report of the budget of area, city of republican value, the capital – no later than the 8th following for reporting by means of IS in full in which the Section of the performance report of the local budget including receipts in the budget contains categories, classes, subclasses and specifics of classification of receipts of the budget, and the Sections of the report including budget expenses contain functional groups, functional subgroups, administrators of the budget programs, programs, subprogrammes and specifics of classification of expenses of the budget with subsequent until the end of the month following the reporting, its confirmation through single system of electronic document management of state bodies created according to Items 30 and 31 of these rules;
2) the annual performance report of the budget of area, city of republican value, the capital – no later than February 1 of the year following after accounting year by means of IS in full in which the Section of the performance report of the local budget including receipts in the budget contains categories, classes, subclasses and specifics of classification of receipts of the budget, and the Sections of the report including expenses of the budget contain functional groups, functional subgroups, administrators of the budget programs, programs, subprogrammes and specifics of classification of expenses of the budget, according to Items 30 and 31 of these rules, till March 10 of the year following reporting.
72. The term of submission of the monthly, annual performance report of the budget of the area (the city of regional value) to local authorized body of area on budget implementation is established by the last.
73. The term of submission of the monthly, annual performance report of city budget of district value, the village, settlement, rural district to local authorized body of the area (the city of regional value) on budget implementation is established by the last.
74. The State Treasury represents to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget:
1) data on execution of indicators of the republican budget for month under report, without cash transactions of the last month of the accounting period at the expense of external loans – not later than 3 dates, following for reporting, taking into account cash transactions of the last month of the accounting period at the expense of external loans – no later than the 8th following for reporting.
Data on execution of indicators of the republican budget taking into account cash transactions of the last month of the accounting period at the expense of external loans as of January 1 of the year following accounting financial year are used for the analysis and preparation of materials for the annual statement of the Government of the Republic of Kazakhstan about execution of the republican budget;
2) the data on execution of indicators of the republican budget for accounting year verified with data of reports of bodies of the State Treasury and administrators of republican budget programs – till February 1 of the year following accounting financial year.
75. The monthly, annual performance report of the budget development programs according to local budgets is created by local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts in form 6-BPR with indication of total according to investment projects, joint financing of concessionary projects, investments on forming and increase in the authorized capital of legal entities, and also according to the budget development programs which are not relating on the content to the budget programs directed to implementation of the budget investment projects, joint financing of concessionary projects and to forming and increase in the authorized capital of legal entities which are specified in the Section "Other".
The monthly, annual performance report of the budget development programs under local (code) budgets is created by structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget based on performance reports of the budget development programs according to local budgets.
The monthly, annual performance report of priority republican budget investments is created by the State Treasury, according to the List of priority republican budget investments attached to the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget in form according to appendix 22 to these rules and it is submitted in structural division of the central authorized body on budget implementation, the responsible budget for report generation about execution of the State Budget, no later than the 12th following for reporting.
76. For creation of the performance report of priority republican investments the State Treasury during the first five working days of the month following month under report loads data on the annual amounts of investment projects of IS according to the List of priority republican budget investments attached to the order of the Government of the Republic of Kazakhstan about implementation of the law on the republican budget.
Administrators of republican budget programs no later than the 10th of the current month following month under report in electronic form submit in the State Treasury the performance report of the budget development programs directed to implementation of investment projects, created in IS in form 7-BIP according to appendix 23 to these rules.
77. The monthly performance report republican, state and local budgets is submitted the central authorized body on budget implementation in the Government of the Republic of Kazakhstan no later than the 20th following for reporting.
The monthly performance report of the republican budget of the 15th following reporting is submitted also in the Highest auditor chamber of the Republic of Kazakhstan.
The monthly performance report republican, state and local budgets 20 of the date following for reporting – in the central authorized body on state planning and in authorized body on internal state audit.
78. The annual performance report state and local budgets is submitted the central authorized body on budget implementation in the Government of the Republic of Kazakhstan, Administration of the President of the Republic of Kazakhstan, the central authorized body on state planning within ten working days after approval of reports of the Government of the Republic of Kazakhstan by Parliament of the Republic of Kazakhstan and the Highest auditor chamber of the Republic of Kazakhstan about execution of the republican budget for the expired financial year.
79. Monthly, annual performance reports state, republican and local (the code, by budgets of areas, the cities of republican value, the capital) budgets, performance reports of priority republican budget investments, performance reports of the budget development programs under local (code) budgets go the central authorized body on budget implementation to the relevant state bodies in electronic form with the cover letter.
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