of June 27, 2025 No. 150
About approval of Procedures of budget implementation in case of implementation of the pilot national project in the field of education
According to Item 8 of Article 101 of the Budget code of 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 the enclosed Procedures of budget implementation in case of implementation of the pilot national project in the field of education.
2. To provide to department of investment policy and infrastructure development of the Ministry of Public Education of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) the direction within five working days from the date of signing 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 entering into Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Public Education of the Republic of Kazakhstan after its official publication.
3. To impose control of execution of this order on the supervising vice-minister of education of the Republic of Kazakhstan.
4. This order becomes effective after ten calendar days after day of its first official publication.
Minister of education of the Republic of Kazakhstan
G. Beysembayev
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It is approved Ministry of Finance of the Republic of Kazakhstan |
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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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Approved by the Order of the Minister of education of the Republic of Kazakhstan of June 27, 2025 No. 150
1. These Procedures of budget implementation in case of implementation of the pilot national project in the field of education (further – Procedures) are developed according to Item 8 of Article 101 of the Budget code of the Republic of Kazakhstan and provide procedures of budget implementation in case of implementation of the pilot national project "Comfortable School" in the field of education.
2. In these Procedures the following basic concepts are used:
1) the National project – the pilot national project in the field of education "Comfortable school" (further - the National project);
2) Directorate – The Samruk-Kazyna Construction Joint-stock company equipped with functions of the customer and project management, which is carrying out complex of works, the services provided by the National project (on implementation of the budget investment projects) (further – Directorate);
3) object of the organization of secondary education – the non-residential building with purpose "object of the organization of secondary education" or "school" conforming to requirements of the National project (further – the Object).
3. The central authorized body in the field of education, being the administrator of the republican budget program (further – ARBP) which lists to the local executive body headed by the akim of area, city of republican value and the capital, exercising within the competence local public administration and self-government in the corresponding territory (further – MIO) the target transfers on development from the republican budget and (or) target transfer from National fund of the Republic of Kazakhstan allocated for construction of facilities within the National project (further – TsTR) according to the budgets of areas, cities of republican value, the capital approved by distribution of TsTR and according to funding plan according to the appropriate republican budget program.
4. MIO on behalf of the administrator of local budget programs performing functions of local public administration in the field of architecture, town planning, construction (further – AMBP), makes transfer of budgetary funds on the projects realized within the National project according to the appropriate local budget program / subprogramme on specifics of economic classification of expenses 431 "Construction of new objects and reconstruction of the available objects".
5. Development of the allocated amounts of TsTR is made by AMBP and Directorate according to the National project.
6. AMBP concludes with Directorate:
1) the contract for implementation of complex of works (design and exploration work, installation and construction works) and services (designer's and technical service) in construction of facilities within the National project (further – the Construction agreement) according to regulations of Chapter 22 of the Civil code of the Republic of Kazakhstan and Chapter 33 of the Civil code of the Republic of Kazakhstan (Special part);
2) the contract for implementation of project management services (further - the Contract for management) in compliance regulations of Chapter 22 of the Civil code of the Republic of Kazakhstan and Chapter 33 of the Civil code of the Republic of Kazakhstan (Special part).
7. AMBP provides in bodies of the State Treasury of the request for registration of the Construction agreement and Contract for management for appendix form 80 to Rules of budget implementation and its cash servicing for 2025 financial year, approved by the order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2025 No. 272 (further - Rules No. 272), on papers in duplicate (everyone) with the register of requests for registration of the civil transaction of public institutions in form according to appendix of 77 Rules No. 272, with appendix of originals and copies of agreements (supplementary agreements).
At the same time, the copy of the registered agreement (supplementary agreement) on paper remains in body of the State Treasury.
On the Information system "Treasury client" (further - IS "Treasury client") AMBP creates electronic image of the request in form, according to Rules No. 272, with attachment of the scanned images from originals of the documents listed in this Item, signed by the electronic and digital signature (further – the EDS) the head and the chief accountant of AMBP.
8. AMBP makes transfer of budgetary funds according to the signed Construction agreement and the Contract for management based on requests for implementation of complex of works and rendering services of Directorate, according to appendices 1 and 2 to these Procedures.
9. AMBP within three working days from receipt date from Directorate of the request for financing performs transfer of the declared amount of budgetary funds within the approved funding plan on payments according to the appropriate AMBP budget program by provision in body of the State Treasury of the account for payment and requests of Directorate.
10. AMBP performs transfer of budgetary funds:
1) according to the Construction agreement for accomplishment of complex of works (design and exploration work, installation and construction works) and services (designer's and technical service) in construction of facilities within the National project into the control account of cash of Directorate opened in body of the State Treasury (further – KSN);
2) under the Contract for management for the account of Directorate in bank of the second level or the organization performing separate types of banking activities.
11. In case of formation of economy of budgetary funds on the Objects put into operation, the Directorate makes return of the amounts of economy on KSN AMBP within ten working days from the moment of signing of the delivery-acceptance certificate of the Object by Directorate and MIO.
12. AMBP which arrived from Directorate of the amount of economy provides return to the republican budget to the terms established by the budget legislation of the Republic of Kazakhstan.
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