of May 30, 2025 No. 275
About approval of Rules of carrying out budget monitoring
According to Item 11 of Article 119 of the Budget code of the Republic of Kazakhstan, the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and 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", I ORDER:
1. Approve enclosed:
1) is not valid from June 30, 2026.
2) Rules of carrying out budget monitoring 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 July 1, 2026.
At the same time, the paragraph two of Item 1 of this order is effective till June 30, 2026 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 30, 2025 No. 275
The rule of carrying out budget monitoring for 2025 financial year is not valid from June 30, 2026 according to Item 3.
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2025 No. 275
1. These rules of carrying out budget monitoring (further – Rules) are developed according to Item 11 of Article 119 of the Budget code of the Republic of Kazakhstan (further – the Code) and determine procedure for carrying out budget monitoring for the purpose of identification of the reasons of non-execution of receipts of the budget, untimely adoption of obligations, untimely carrying out payments by budget programs, creation of forecasts of execution of receipts and expenses of the budget, the analysis of implementation of budget programs, procedure for accomplishment of the state task and creation of the reporting on accomplishment of the state task, form and terms of its representation, and also procedure for report generation about use of reserves.
Budget monitoring is performed by bodies of state revenues, authorized bodies on non-tax receipts, the authorized state bodies responsible for collection and exercising control of sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans, administrators of budget programs, central and local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts.
2. The purpose of development of these rules is systematization of procedures of monitoring for use of budgetary funds, for the purpose of effective fulfillment republican and local budgets, and also tracking of execution of receipts of the budget.
3. Tasks of budget monitoring in case of execution of receipts and in case of implementation of budget programs (subprogrammes) are:
analysis of execution of receipts;
the analysis of development of budgetary funds by administrators of budget programs by comparison of funding plan for payments and the paid obligations;
identification of the reasons of untimely carrying out payments according to funding plan on payments (further – the plan for payments) and untimely adoption of obligations according to funding plans according to obligations (further – the plan for obligations).
For accomplishment of tasks of budget monitoring in case of execution of receipts and in case of implementation of budget programs (subprogrammes) are created the list of forms of the reporting under budget monitoring according to appendix 1 to these rules.
4. Subjects of the analysis of execution of budget receipts are:
tax revenues;
non-tax receipts;
sales proceeds of fixed capital;
special receipts;
the receipts of transfers provided in receipts of the budget on the corresponding financial period.
5. Subjects of the analysis of execution of budget receipts are authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts, the authorized state bodies responsible for collection and exercising control of receipts of the income in the budget.
The central authorized body on budget implementation carries out the analysis on execution state, republican and local budgets.
Local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts perform the analysis of budget implementation of area, the regional budget, city budgets of republican value, the capital, budgets of areas, district (the cities of regional value) budgets, budgets of the cities of district value, villages, settlements, rural districts, and also the analysis of the target transfers allocated to the subordinate level of the budget.
Budget monitoring is performed on the basis of the acquired information by structural divisions central and local authorized bodies on budget implementation as which carrying out the analysis of budget implementation enters.
6. The main making base used in the analysis of revenues of the republican budget are the monthly amount of reporting data created by the relevant authorized body on budget implementation and the reasons of non-execution or overfulfillment of the corresponding types of the receipts represented by state bodies, providing completeness and timeliness of receipts of tax and other obligatory payments in the budget it agrees to tax and customs legislations of the Republic of Kazakhstan and the authorized bodies responsible for collection of non-tax receipts, sales proceeds of fixed capital, transfers, to the 15th, following month under report in time.
7. Structural divisions, departments of the central authorized body on budget implementation, responsible for collection of tax, non-tax revenues, sales proceeds of fixed capital and transfers quarterly, no later than the 17th following reporting quarter represent the analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year by types of receipts to the republican budget for form, according to appendix 2 to these rules in structural division of the central authorized body on budget implementation performing income analysis functions.
The structural division of the central authorized body on budget implementation performing income analysis functions no later than 3rd day of the second month following reporting quarter represents the analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year for receipts to the republican budget to the structural division performing functions on carrying out the analysis of budget implementation in form, according to appendix 2 to these rules.
The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year by types of receipts in republican and local budgets (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value), is constituted in form, according to appendix 2 to these rules.
Local authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts represent the analysis of the reasons of overfulfillment or non-execution of revenues of the local budget to local executive bodies quarterly, no later than 3rd following reporting quarter.
The central authorized body on budget implementation quarterly, no later than the 5th day of the second month following reporting quarter represents to the Highest auditor chamber of the Republic of Kazakhstan the analysis of the reasons of overfulfillment or non-execution of the plan of receipts in the republican budget, according to appendix 2 to these rules.
8. Subjects of the analysis of repayment of budget credits are types of receipts in the budget: repayments of the budget credits issued from republican and local budgets (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)), return of requirements for the paid state guarantees.
The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year for repayment of budget credits in republican and local budgets (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) is constituted quarterly in form, according to appendix 2 to these rules.
9. Subjects of the analysis of execution of sales proceeds of financial assets of the state are receipts in the budget from sale of shares, securities of legal entities, including the international organizations which are in state-owned property, public institutions and the state companies in the form of property complex, and also other state-owned property which is in operational management or economic maintaining the state companies.
The analysis of accomplishment of the plan since the beginning of year for sales proceeds of financial assets in republican and local budgets (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) is constituted quarterly in form, according to appendix 2 to these rules, with indication of the reasons of overfulfillment or non-execution of the plan of sales proceeds of shares in the legal entities who are in republican property and the plan of receipts of dividends on the state blocks of shares.
10. Subjects of the analysis of execution of receipts of loans are receipts in the budget of the means connected with release of the government issued securities and (or) the conclusion of agreements of loans.
The analysis of the reasons of overfulfillment or non-execution of the plan since the beginning of year for receipts of loans in the republican budget is performed quarterly in form, according to appendix 2 to these rules.
In the analysis of accomplishment of the plan of receipts of loans since the beginning of year by specifics comparative analysis of the amounts of the planned and actual receipts with indication of the reasons of overfulfillment or non-execution of the plan of receipts of loans is carried out.
11. In the analytical report on receipts for the corresponding financial year based on payment documents of National Bank of the Republic of Kazakhstan data on means of program external loans are reflected in accounts in foreign currency in form, according to appendix 3 to these rules.
12. When implementing the analysis of the reasons of overfulfillment or non-execution of plans of receipts of taxes and payments in republican and local (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) budgets for the accounting periods in general and by regions are determined by the republic the factors which influenced receipt of taxes and payments (scope change of foreign trade turnover, change of the world price for mineral raw materials, change of taxable basis, change in tax and customs legislations, the one-time payments having not system character and other factors).
13. The analysis of receipts in republican and local (the budget of area (the city of republican value, the capital)) budgets for the accounting period of the current year in comparison with the same period of last year is constituted in form, according to appendix 4 to these rules, and are represented by the central authorized body (local authorized bodies) on budget implementation to the Highest auditor chamber of the Republic of Kazakhstan (local executive bodies) quarterly, no later than 3rd following reporting quarter.
14. The analysis of sales proceeds of financial assets in republican and local budgets (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value)) for the accounting period of the current year in comparison with the same period of last year is performed quarterly in form, according to appendix 4 to these rules.
In the analysis of sales proceeds of financial assets for the accounting period of the current year in comparison with the same period of last year the reasons of decrease or growth of receipts since the beginning of accounting year in comparison with the same period of last year are reflected.
15. The analysis of receipts of loans in the republican budget for the accounting period of the current year in comparison with the same period of last year is performed quarterly in form, according to appendix 4 to these rules. In the analysis of receipts of loans for the accounting period of the current year in comparison with the same period of last year by specifics the reasons of decrease or growth of receipts since the beginning of accounting year in comparison with the same period of last year are reflected.
16. Central and local authorized bodies on budget implementation use by preparation of the analytical report about execution republican and local budgets for the corresponding financial year the data provided by the following structural divisions:
1) till the January 20 following after accounting year:
the division performing functions on management of state-owned property – analytical information on accomplishment of the plan of dividend payout by payers with the analysis of the reasons of overfulfillment or non-execution of plans;
division of local authorized body on budget implementation – factor analysis of the reasons of overfulfillment or non-execution of plans of receipts of taxes and payments in the local budget for accounting year;
2) till the February 1 following after accounting year:
the division of the central authorized body on budget implementation performing income analysis functions – factor analysis of the reasons of overfulfillment or non-execution of plans of receipts of taxes and payments in the republican budget for accounting year (scope change of foreign trade turnover, change of the world price for mineral raw materials, change of taxable basis, change in tax and customs legislations, the one-time payments having not system character and other factors);
the division performing functions on ensuring completeness and timeliness of receipts of taxes, customs and other obligatory payments in the budget:
the analysis of change of the amounts of shortage, comparative with previous year, on receipts in republican and local budgets by taxes and payments with indication of the factors which influenced general decrease or increase in shortage by debtors, having the greatest amounts of shortage, and information on the undertaken measures for decrease in shortage;
information on the taken measures for improvement of administration of the income.
17. Administrators of republican budget programs send to department of the central authorized body on budget implementation, responsible for collection of tax, non-tax revenues, no later than the February 1 following after accounting year, lists of the subjects of entrepreneurship which got the state support with indication of individual identification number (business and identification number) in time.
Department of the central authorized body on budget implementation, responsible for collection of tax, non-tax revenues, no later than February 5 represents to administrators of republican budget programs, based on the lists received from them, information on receipts to the budget from the specified subjects of entrepreneurship.
18. Budget monitoring of execution of expenses of the budget is performed by the State Treasury, central and local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts on the basis of budget reports on execution republican both the corresponding local budgets, and information provided by administrators of budget programs.
Not development of budgetary funds is by the end of the reporting period determined as difference between funding plan by payments and the paid obligations, economy of budgetary funds, unallotted remaining balance of reserve on initiatives of the President of the Republic of Kazakhstan, reserve of the Government of the Republic of Kazakhstan or local executive body, return of the target transfers allocated from the National fund of the Republic of Kazakhstan, and return of the target transfers on development allocated in reporting financial year, permitted to doispolzovat according to the Budget code.
At the same time the unused (underused) budgetary funds of the administrator of the budget programs using the block budget following the results of accounting financial year in the amount of, not exceeding 5 (five) percent from the provided budgetary funds in reporting financial year, are not development of budgetary funds.
Treats economy of budgetary funds:
economy of means by results of public procurements;
economy on the salary fund: economy on current costs due to availability of vacant positions, provision of leaves without content and payment for leaves of temporary disability, change of the leave schedule, for the social tax, social assignments, payment of banking services;
other economy of budgetary funds: exchange difference, change of rate of remuneration (interest) on the credits, loans, change of the inflation index, the remaining balance of the underused means which developed due to the change in price and natural amount of consumption, economy on traveling expenses, reduction of the actual number of receivers of budgetary funds against planned, change of the actions plan on current costs, in connection with postponement of departure and holding actions, unallotted remaining balance according to the distributed budget programs, including entertainment costs and foreign business trips, the economy received as a result of reducing or optimization of budgetary funds on condition of achievement of results.
Following the results of accounting year to not development of budgetary funds the amount of not development of the target transfers on development allocated in the expired financial year, permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current financial year according to Article 115 of the Budget code increases.
The amount of not development by local executive bodies of subordinate budgets of the target transfers and budget credits allocated from the higher budget does not belong to not development of budgetary funds for the higher budget.
Based on the carried-out budget monitoring central and local authorized bodies on budget implementation monthly to the tenth, following month under report, send to administrators of budget programs, except for administrators of the budget programs performing intelligence and counterintelligence activities, and also ensuring safety of protected persons and objects, information reminder on unaccepted obligations and untimely accomplishment of funding plan on payments by budget programs (subprogrammes) according to appendix 5 to these rules.
To the administrators of budget programs performing intelligence and counterintelligence activities, and also ensuring safety of protected persons and objects according to Item 3 of Article 1 of the Budget code, monthly, to the tenth following month under report the reminder on submission of information on the accepted, but not paid obligations goes.
19. For creation of the analytical report the State Treasury, local authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts during the first five working days of the month following month under report load data on funding plans and on the paid obligations by budget programs (subprogrammes) without external loans into information system E-Ministry of Finance (further – IS). In process of forming of reporting data taking into account external loans authorized bodies on budget implementation repeatedly load the specified information into IS.
20. Administrators of local budget programs monthly, no later than the first five working days of the month following month under report, and for accounting year – no later than January 20 of the year following accounting financial year, and administrators of republican budget programs monthly, no later than the first seven working days of the month following month under report, and for accounting year – no later than January 20 of the year following accounting financial year represent to the State Treasury, local authorized bodies on budget implementation or offices of akims of the cities of district value, villages, settlements, rural districts the report on results of monitoring of implementation of budget programs (subprogrammes) created in IS in form 1-MABP (further – form 1-MABP), according to appendix 6 to these rules. In the report according to each budget program (subprogramme), according to budget programs (subprogrammes) of development of the republican budget – by budget investments, the reasons of non-execution of plans for payments and the reasons of untimely adoption of obligations according to the plan for obligations with indication of the factors which led to non-execution of funding plans are in details filled.
Offices of akims of the cities of district value, villages, settlements, rural districts represent monthly, no later than the first five working days of the month following month under report, and for accounting year – no later than January 20 of the year following accounting financial year to local authorized body on budget implementation of the area (the city of regional value) the analytical report about budget implementation of the city of district value, the village, settlement, rural district, in form 1-MUO (further – form 1-MUO), according to appendix 7 to these rules.
Local authorized bodies on budget implementation of the area (the city of regional value) represent monthly, no later than the 7th following month under report, and for accounting year – no later than January 25 of the year following accounting financial year to local authorized body on budget implementation of area the analytical report about budget implementation of the area (the city of regional value) in form 1-MUO, according to appendix 7 to these rules.
Local authorized bodies on budget implementation of area, city of republican value and the capital represent quarterly, no later than the 15th following reporting quarter, and for accounting year - no later than February 1 of the year following accounting financial year to the central authorized body on budget implementation the analytical report about execution of the local budget in form 1-MUO, according to appendix 7 to these rules.
21. State treasuries no later than the 12th following month under report, and for accounting year – no later than January 25 of the year following accounting financial year represents the summary reporting on results of monitoring of implementation of budget programs created on the basis of reports of administrators of republican budget programs, to structural division of the central authorized body on the budget implementation performing functions on carrying out the analysis of budget implementation for carrying out the analysis of implementation of budget programs.
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