ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of August 8, 2025 No. 602

About approval of Rules of realization (implementation) of block budgeting and the list of the state bodies and local executive bodies participating in block budgeting

According to Article 170 of the Budget code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve enclosed:

1) Rules of realization (implementation) of block budgeting;

2) the list of the state bodies and local executive bodies participating in block budgeting.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of September 18, 2024 No. 761 "About approval of Rules of implementation, work of the block budget within pilot project and determination of the list of the state bodies using the block budget".

3. This resolution becomes effective after ten calendar days after day of its first official publication and is effective till December 31, 2027 inclusive.

Approved by the Order of the Government of the Republic of Kazakhstan of August 8, 2025 No. 602

Rules of realization (implementation) of block budgeting

Chapter 1. General provisions

1. These rules of realization (implementation) of block budgeting (further - Rules) are developed according to Article 170 of the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine procedure for the budget procedures of realization (implementation) for block budgeting for the state bodies and local executive bodies participating in block budgeting within pilot project (further - pilot project), according to the list approved by this resolution (further - the list).

2. Forming and execution of budgets for 2025 - 2027 concerning administrators of the budget programs participating in pilot project are performed taking into account provisions of these rules.

3. Persons guilty of violation of the budget procedures of the block budget bear responsibility according to the laws of the Republic of Kazakhstan.

4. At the level of local budgets the pilot project is performed at the level of the regional budget.

Administrators of local budget programs of the regional budget without the right of their subsequent replacement for participation in pilot project are determined by the akim of the respective area.

Chapter 2. Participants of pilot project

5. Participants of pilot project are:

1) the central state and local executive bodies according to the list;

2) the central authorized body on state planning;

3) the central authorized body on budgetary planning;

4) the central authorized body on budget implementation;

5) local authorized body on budget implementation;

6) local authorized body on state planning;

7) body of the State Treasury.

Chapter 3. Features of block budgeting

6. Concerning administrators of the budget programs participating in pilot project stable limits of expenses on the three-year period with breakdown by years percentage of annual average amount of expenses of the relevant budget determined taking into account expenses for the last three accounting financial years, and the expenses provided in the approved (specified) budget of the current financial year and one planned year, taking into account annual indexation on the level of smoothed gross domestic product (smoothed gross regional product) are set.

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