of May 30, 2025 No. 275
About approval of Rules of carrying out the budget monitoring
According to Item 11 of Article 119 of the Budget code of the Republic of Kazakhstan, the subitem 2) 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", PRIKAZYVAYU:
1. Approve enclosed:
1) Rules of carrying out the budget monitoring for 2025 financial year according to appendix 1 to this order;
2) Rules of carrying out the 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
1. These rules of carrying out the budget monitoring for 2025 financial year (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 the 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 the budget programs, creation of forecasts of execution of receipts and expenses of the budget, the analysis of implementation of the 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.
The 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 the 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 the budget monitoring in case of execution of receipts and in case of implementation of the budget programs (subprogrammes) are:
analysis of execution of receipts;
the analysis of development of budgetary funds by administrators of the 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 the budget monitoring in case of execution of receipts and in case of implementation of the budget programs (subprogrammes) are created the list of forms of the reporting under the 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;
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.
The 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 (the budget of area (the city of republican value, the capital), the budget of the area (the city of regional value) budgets, 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 the 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 budgets (the budget of area (the city of republican value, the capital), the budget of the area (the cities of regional value)) 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 (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 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. The 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 the 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 the 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 the budget programs (subprogrammes) according to appendix 5 to these rules.
To the administrators of the 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 the 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 the 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 the 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 the 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 the budget programs.
22. The structural division of the central authorized body on budget implementation performing functions on carrying out the analysis of budget implementation creates in IS the analytical report about execution of the republican budget according to appendix 7 to these rules.
Central and local authorized bodies on budget implementation monthly to the 20th following reporting represent results of the analytical report about execution of the relevant budget for accounting in case of development or refining of the relevant budget in central and local authorized bodies on budgetary planning, according to appendix 7 to these rules.
Central and local authorized bodies on budget implementation quarterly (since results of the first quarter) to the 25th following reporting quarter and following the results of financial year no later than February 25th of the year following accounting financial year represent to the Government of the Republic of Kazakhstan, authorized bodies of external state audit and financial control, local executive bodies and the central authorized body on state planning the analytical report about execution republican and local budgets, according to appendix 7 to these rules.
The analytical report about execution republican and local budgets for reporting quarter and following the results of financial year for submission to the Government of the Republic of Kazakhstan, authorized bodies of external state audit and financial control, local executive bodies and the central authorized body on state planning is based on results of the carried-out budget monitoring, with indication of the reasons of non-execution of plans for payments and the reasons of untimely adoption of obligations according to the plan for obligations.
23. Treat the reasons of not development:
pending contractual commitments suppliers: having razed suppliers of terms of the contract, lack of delivery (untimely, incomplete delivery) of goods by suppliers, lagging from the works schedule (rendering services), untimely submission of acts of the performed works, invoices, absence or non-presentation of the documents confirming justification of payment;
on public procurements: cancelled tenders on public procurements, untimely holding (not carrying out) competitive procedures, postponement of holding competitive procedures, long holding competitive procedures;
management of the budget program (subprogramme) of administrators of the budget programs: not the conclusion of agreements, long holding procedures of the conclusion of agreements, supplementary agreements, long coordination of documents on payment, untimely holding the planned actions, low-quality market research of suppliers of goods (works, services), late submission of contracts for registration to bodies of treasury, late submission of the account for payment to bodies of treasury, return without execution of documents (because of the wrong registration, incorrect use of specifics, discrepancy of details of payees and another), reduction of the amount of advance payment, finding of the contract for coordination stages, adjustment of feasibility statements, financial and economic reasons, the design estimates, not demand of budgetary funds, the overestimated cost and quantitative indices;
other causes: force majeure circumstances (circumstances extraordinary and impreventable under existing conditions (for example, the spontaneous phenomena, military operations), late transfer of target transfers, legal proceedings, carrying out payment for decisions of the courts, carrying out claim and claim work on protection of interests of the state in court, untimely acceptance of regulatory legal acts on implementation of the budget programs (subprogrammes), under Article special costs, payment for the actual amount of the rendered services, lack of judgments, long signing of resolutions of courts, lack of need for expenditure of means in month under report, return of budgetary funds according to inspection statements of control facilities, not signing of the act of acceptance of objects by the state inspection, deduction of 5 percent under the terms of the agreement, suspension of expenses according to instructions of supervisory authorities, expense optimization when refining the budget, not signing by the contractor of the notification on final payment of services, the insufficient funding of means from the budget connected with insufficiency of means on the control account of cash of the relevant budget.
24. The form 1-MABP shall be filled with administrators of the budget programs in IS in the format created by this software.
25. All cost indicators in the report on results of monitoring of implementation of the budget programs (subprogrammes) are provided in thousands of tenges with one decimal sign.
26. Analysis results are brought to the attention of the relevant authorized body on execution of budgets monthly to the 25th following month under report.
Central and local authorized bodies on budget implementation use by preparation of the analytical report about execution republican and local budgets for the corresponding year data:
the analytical report about doispolzovaniye of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan or local executive bodies in the current year according to appendix 8 to these rules;
on not development of the budgetary funds allocated from the republican budget according to appendix 9 to these rules;
about inefficient expenditure of means of the republican budget according to appendix 10 to these rules.
27. Administrators of republican budget programs no later than the 20th of current month provide in the State Treasury information on the expected execution of funding plan on payments according to appendix 11 to these rules.
28. The analysis of execution of the target transfers and credits allocated from the republican budget to regional budgets, budgets of the cities of republican value of the capital is performed by authorized bodies on budget implementation on the basis of budget reports on execution republican and local budgets and information provided by administrators of the budget programs.
29. Administrators of local budget programs represent to local authorized body on budget implementation or the office of the akim of the city of district value, the village, settlement, rural district:
1) the report of the administrator of the local budget program about results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the local budget and realized at the expense of transfers (credits) from the republican budget in form 2-TsTABP, according to appendix 12 to these rules:
for month under report – no later than the 4th following for reporting;
for accounting year – no later than January 18th of the year following accounting financial year;
2) information on doispolzovaniye administrators of the budget programs of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of local executive bodies in the current year in form 3-DABP, according to appendix 13 to these rules:
for accounting year – no later than January 15 of the year following accounting financial year.
30. The office of the akim of the city of district value, the village, settlement, rural district represents to authorized body on budget implementation of the area (the city of regional value):
1) the report of the office of the akim of the city of district value, the village, settlement, rural district on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from district (the city of regional value) of the budget and realized at the expense of transfers (credits) from the republican budget for form 2-TsTSO, according to appendix 14 to these rules:
for month under report – no later than the 4th following for reporting;
for accounting year – no later than January 18th of the year following accounting financial year;
2) information of the office of the akim of the city of district value, the village, settlement, rural district on doispolzovaniye of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of local executive bodies in the current year on form 3-DSO, according to appendix 15 to these rules:
for accounting year – no later than January 15th of the year following accounting financial year.
31. The authorized body on budget implementation of the area, city of regional value represents to authorized body on budget implementation of area:
1) the report of authorized body on budget implementation of the area, city of regional value on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the regional budget and realized at the expense of transfers (credits) from the republican budget in form 2-TsTRN according to appendix 16 to these rules:
for month under report – no later than the 6th following for reporting;
for accounting year – no later than January 20th of the year following accounting financial year;
2) information of authorized body on budget implementation of the area, (the cities of regional value) about doispolzovaniye of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of local executive bodies in the current year in form 3-DRN according to appendix 17 to these rules:
for accounting year – no later than January 20th of the year following accounting financial year.
32. The authorized body on budget implementation of area, city of republican value and the capital represents to the central authorized body on budget implementation:
1) the report of authorized body on budget implementation of area, city of republican value and the capital on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget in form 2-TsTO (further – form 2-TsTO), according to appendix 18 to these rules:
for month under report – no later than the 8th following for reporting;
for accounting year – no later than January 25th of the year following accounting financial year;
2) information of authorized body on budget implementation of area (the city of republican value and the capital) on doispolzovaniye of the target transfers on development allocated in the expired financial year and permitted to doispolzovat according to the decision of the Government of the Republic of Kazakhstan in the current year on form 3-DO according to appendix 19 to these rules:
for accounting year – no later than January 25th of the year following accounting financial year.
The authorized body on budget implementation of area, city of republican value and the capital in case of creation of the report provides correctness of the reflection of the amounts approved, specified, the corrected budget, allocated from the republican budget and also performs the analysis of the reasons of not development of the funds allocated from the republican budget.
In case of coincidence of the term established for submission of reports on results of monitoring of realization of target current transfers, target transfers on development and the credits with output (non-working) day, reports are submitted for the first working day following it.
33. The report on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget to regional budgets, budgets of the cities of republican value, the capital in form 2-TsTO and the analytical report about realization of the target transfers and credits allocated from the republican budget to regional budgets, budgets of the cities of republican value, the capital in form according to appendix 20 to these rules are constituted with use of IS.
34. Output report forms about results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget to regional budgets, budgets of the cities of republican value, the capital and analytical reports about realization of the target transfers and credits allocated from the republican budget to regional budgets, budgets of the cities of republican value, the capital are represented by means of IS, certified by the digital signature of the head of authorized body on budget implementation.
35. All cost indicators in reports on results of monitoring of realization of target current transfers, target transfers on development and the credits allocated from the republican budget to regional budgets, budgets of the cities of republican value, the capital and in analytical reports about realization of the target transfers and credits allocated from the republican budget to regional budgets, budgets of the cities of republican value, the capital are filled in tenge, at the same time in output forms are reflected in thousands of tenges, with one decimal sign.
36. Analysis results of execution of the target transfers and the credits allocated from the republican budget to regional budgets, budgets of the cities of republican value of the capital are brought to the attention of the relevant authorized body on budget implementation.
37. For carrying out the analysis of execution of target transfers the central authorized body on budget implementation, based on reporting these local authorized bodies on budget implementation, performs forecasting of the expected execution of the plan for year on the target transfers allocated from the republican budget in form according to appendix 20 to these rules.
38. Administrators of the budget programs following the results of financial year constitute and submit the report on implementation of the budget programs (subprogrammes) till February 15 of the year following after accounting year in form 4-RBP according to appendix 21 to these rules, by each budget program (subprogramme) with the explanatory note to it by means of electronic document management.
39. The authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district based on the provided information by administrators of the budget programs, materials of services of internal audit, and also determination of influence of internal and external factors, carries out the analysis on achievement of indicators of result of the budget program (subprogramme).
40. The authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district performs the analysis of achievement of indicators of result of the budget program (subprogrammes) for inclusion of information obtained on its basis in the Analytical report about execution of the relevant budget for receipts, and also about implementation of the budget programs.
41. Administrators of local budget programs constitute the report on the resulting effects achieved due to use of the allocated target transfers on form 5-TsT, according to appendix 22 to these rules.
Administrators of the budget programs of the cities of district value, villages, settlements, rural districts following the results of year submit by means of electronic document management the report on the resulting effects achieved due to use of the allocated target transfers till January 18 of the year following for reporting, to the corresponding administrator of the budget programs of the area (the city of regional value).
Administrators of the budget programs of the area (the city of regional value) following the results of year submit by means of electronic document management the report on the resulting effects achieved due to use of the allocated target transfers till January 20 of the year following for reporting, to the corresponding administrator of the budget programs of area.
Administrators of the budget programs of area, city of republican value, the capital following the results of year submit by means of electronic document management the report on the resulting effects achieved due to use of the allocated target transfers till January 25 of the year following for reporting, to the corresponding administrator of republican budget programs.
The administrator of republican budget programs till February 1 of the year following reporting submits the summary report on the resulting effects achieved due to use of the allocated target transfers, to the central authorized body on budget implementation.
Achievement of results on each indicator of resulting effects are reflected by regions and actions.
42. For carrying out the analysis of budget implementation of the city of district value, the village, the settlement, the rural district the office of the akim of the city of district value, the village, settlement, rural district following the results of half-year and accounting year constitutes the report on implementation of the budget programs till the 5th following the accounting period.
43. The office of the akim of the city of district value, the village, settlement, rural district submits the report on implementation of the budget programs to members of the commission of local community till the 10th following the accounting period.
44. Members of the commission of local community consider the cities of district value, the village, the settlement, the rural district provided by the office of the akim, analysis results of budget implementation of the city of district value, the village, settlement, rural district and on their basis constitute the report on results of monitoring to the 15th following the accounting period following the results of half-year and accounting year.
45. The report on results of monitoring contains analytical information on budget implementation of the city of district value, the village, settlement, rural district (further – Analytical information).
46. Analytical information includes:
1) analytical data on receipts in city budget of district value, the village, settlement, rural district;
2) planned and actual expenses on implementation of the budget programs with reasons for the reasons of non-execution;
3) information on achievement of indicators of results of the budget programs;
4) conclusions by results of the carried-out monitoring.
47. The report on results of monitoring signed by members of the commission of local community is submitted for discussion of meeting of local community to the 20th following the accounting period.
48. Following the results of discussion of the report on results of monitoring the meeting of local community accepts the recommendations about effective fulfillment of city budget of district value, the village, the settlement, the rural district which are drawn up by the relevant protocol.
49. The protocol is signed by the chairman and the secretary of meeting of local community and transferred to the akim of the city of district value, the village, settlement, rural district.
50. Recommendations about effective fulfillment of city budget of district value, the village, the settlement, the rural district are considered by the akim of the city of district value, the village, settlement, rural district and are taken out on regular meeting of local community with the reasonable conclusion to the 25th following the accounting period.
51. Results of results on consideration of the conclusion provided by the akim of the city of district value, the village, settlement, rural district and the recommendations made by meeting of local community are considered when forming and refining the corresponding local budgets.
52. Administrators of local budget programs constitute the report on results of monitoring of use by subjects of entrepreneurship of the budgetary funds received within rendering the state support till February 1 of the year following for reporting in form 5-GP according to appendix 23 to these rules.
Administrators of the budget programs of the cities of district value, villages, settlements, rural districts following the results of year submit by means of electronic document management the report on results of monitoring of use by subjects of entrepreneurship of the budgetary funds received within rendering the state support till January 18 of the year following for reporting, to the corresponding administrator of the budget programs of the area (the city of regional value).
Administrators of the budget programs of the area (the city of regional value) following the results of year submit by means of electronic document management the report on results of monitoring of use by subjects of entrepreneurship of the budgetary funds received within rendering the state support till January 20 of the year following for reporting, to the corresponding administrator of the budget programs of area.
Administrators of the budget programs of area, city of republican value, the capital following the results of year submit by means of electronic document management the report on results of monitoring of use by subjects of entrepreneurship of the budgetary funds received within rendering the state support till January 25 of the year following for reporting, to the corresponding administrator of republican budget programs.
The administrator of republican budget programs till February 1 of the year following reporting submits the summary report on results of monitoring of use by subjects of entrepreneurship of the budgetary funds received within rendering the state support, to the central authorized body on budget implementation.
53. The administrator of republican budget programs till February 1 of the year following reporting submit the report on accomplishment of the state tasks, in form 5-GZ according to appendix 24 to these rules to the central authorized body on budget implementation.
54. The administrators of the budget programs receiving the money allocated from reserves of the Government of the Republic of Kazakhstan or local executive bodies shall provide following the results of year reports on their use, amounts and cost of the performed works, respectively in central or local authorized bodies on budget implementation.
55. The central authorized body on budget implementation submits in the Government of the Republic of Kazakhstan the report on use of money of reserves of the Government of the Republic of Kazakhstan, in form 1-P according to appendix 25 to these rules.
56. The local authorized body on budget implementation submits in akimat of the relevant local executive body the report on use of money of reserves of local executive body, in form 2-P according to appendix 26 to these rules.
to Rules of carrying out the budget monitoring
List of forms of the reporting under the budget monitoring
|
№ |
Name of forms |
Frequency | ||
|
monthly |
quarterly |
annually | ||
|
1 |
2 |
3 |
4 |
5 |
|
1 |
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 regional budget, the budget of the area (the city of regional value), the district budget, city budget of district value, the village, settlement, rural district) budgets (appendix 2) |
quarterly |
||
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