ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of July 21, 2025 No. 551

About approval of Rules for apportionment and uses of reserves of the Government of the Republic of Kazakhstan and local executive bodies

According to item 4 of Article 18 of the Budget code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules for apportionment and uses of reserves of the Government of the Republic of Kazakhstan and local executive bodies (further - Rules).

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective after ten calendar days after day of its first official publication, at the same time the subitem 3) of Item 30 of Rules is effective till December 31, 2025 inclusive.

Approved by the Order of the Government of the Republic of Kazakhstan of July 21, 2025 No. 551

Rules for apportionment and uses of reserves of the Government of the Republic of Kazakhstan and local executive bodies

Chapter 1. General provisions

1. These rules of distribution and use of reserves of the Government of the Republic of Kazakhstan and local executive bodies (further - Rules) are developed according to item 4 of Article 18 of the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine procedure for distribution and use of reserves of the Government of the Republic of Kazakhstan and local executive bodies.

2. Reserves of the Government of the Republic of Kazakhstan and local executive bodies have strictly purpose, are distributed and used for the needs determined by article 20 of the Budget code, the orders of the Government of the Republic of Kazakhstan and local executive bodies about allocation of budgetary funds from reserve.

Allocation of budgetary funds from reserves of the Government of the Republic of Kazakhstan and local executive bodies is performed based on the petition on condition of lack of alternative sources in the budget on the corresponding costs and impossibility of their planning in case of development of the relevant budget.

3. The state body to which funds are allocated by the corresponding order of the Government of the Republic of Kazakhstan or local executive body provides target use of the allocated budgetary funds from reserves of the Government of the Republic of Kazakhstan or the relevant local executive body and achievement of resulting effects.

4. In these rules the following concepts are used:

1) unforeseen costs - the costs which are not planned in case of development republican and local budgets the current financial year owing to their unexpectedness and requiring immediate financing in the current financial year;

2) the official humanitarian assistance of the Republic of Kazakhstan - the help gratuitously rendered by the Republic of Kazakhstan to other states for the purpose of liquidation of emergency situations of social, military, ecological, natural and technogenic nature in the territory of other states;

3) the commission concerning the international humanitarian assistance - the advisory advisory body under the Government of the Republic of Kazakhstan concerning the international humanitarian assistance formed for development of offers on the questions carried to competence of the Government of the Republic of Kazakhstan.

Chapter 2. The organization of assignment from reserves of the Government of the Republic of Kazakhstan and local executive bodies

5. Allocation of budgetary funds from reserves of the Government of the Republic of Kazakhstan and local executive bodies is performed by resolutions, respectively, the Government of the Republic of Kazakhstan and local executive bodies (further - the resolution), and also legal acts of authorized body in the sphere of civil protection which void upon completion of financial year.

The petition, summary calculations for allocation of budgetary funds from reserve of the Government of the Republic of Kazakhstan, and also calculations and reasons to them are signed by the deputy first head of the central executive body.

If the petition for assignment from reserve of the Government of the Republic of Kazakhstan is provided at the request of local executive bodies, then:

summary calculation affirms the akim of area, city of republican value, the capital or person authorized by it and is approved by the deputy first head of the central executive body;

reasons and calculations to the petition are signed by the first head of the executive body financed from the local budget or person, it the representative.

The petition and summary calculations for allocation of budgetary funds from reserve of local executive bodies, and also calculations and reasons to them are signed by the first head of local executive body or person, it the representative.

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