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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 29, 2012 No. 374

About approval of Rules of carrying out monitoring of realization of budget investments by means of participation of the state in the authorized capital of legal entities

(In edition of the Order of the Government of the Republic of Kazakhstan of 31.12.2013 No. 1571)

According to Item 3 of Article 159 of the Budget code of the Republic of Kazakhstan of December 4, 2008 the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of carrying out monitoring of realization of budget investments by means of participation of the state in the authorized capital of legal entities.

2. This resolution becomes effective after ten calendar days after the first official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the Order of the Government of the Republic of Kazakhstan of March 29, 2012 No. 374

Rules of carrying out monitoring of realization of budget investments by means of participation of the state in the authorized capital of legal entities

1. General provisions

1. These rules of carrying out monitoring of realization of budget investments by means of participation of the state in the authorized capital of legal entities (further - Rules) determine procedure for carrying out monitoring of realization of budget investments by means of participation of the state in the authorized capital of legal entities (further - Budget investments).

2. In these rules the following concepts are used:

1) action - complex of the interconnected operations performed within Budget investments and directed to accomplishment of the tasks provided in finansovoekonomichesky reasons for Budget investments;

2) the central authorized body on state planning - the central executive body performing management and cross-industry coordination in the field of strategic, economic and budgetary planning, development and forming of the budget policy;

3) local authorized body on state planning - the executive body financed from the local budget, performing functions in the sphere of strategic, economic and budgetary planning in the corresponding administrativnoterritorialny unit;

4) reporting half-year - the period from January 1 to June 30 and from July 1 to December 31 calendar year during which realization is begun or is implemented action at the expense of Budget investments;

5) subjects of the quasi-public sector - the state companies, limited liability partnerships, joint-stock companies, including national managing holdings, national holdings, the national companies, participant or the shareholder of which is the state, and also the affiliated, dependent and other legal entities who are affiliated with them according to legal acts of the Republic of Kazakhstan;

6) strategic documents of development of legal entities - the development strategy for 10 years and development plans for 5 years of national managing holdings, national holdings, the national companies with participation of the state in the authorized capital, and also the plans of finansovokhozyaystvenny activities of other subjects of the quasi-public sector approved in the procedure established by the legislation of the Republic of Kazakhstan on development and approval of development strategies on 10 years and development plans for 5 years of national managing holdings, national holdings, the national companies with participation of the state in the authorized capital, and also plans of financial and economic activities of other subjects of the quasi-public sector.

2. Procedure for carrying out monitoring of realization of Budget investments

3. Monitoring of Budget investments is regular and systematic information collection, accounting and the analysis of realization of the Budget investments attracted from the republican or local budget, by means of forming of the original authorized capital, acquisition of the block of shares (share) of legal entities until final realization of the specified actions, for the purpose of tracking of efficiency of Budget investments.

4. Monitoring of Budget investments includes the following:

1) information collection about the course of the action realized at the expense of the Budget investments attracted from the republican or local budget;

2) the analysis of the sales amounts and costs reached in each stage, by comparison of actually achieved direct results (quantity indicators), resulting effects (result indicators), indicators of quality and performance indicators of the actions realized by the legal entity at the expense of the Budget investments and the corresponding results planned in financial and economic reasons for Budget investments and (or) in strategic plans of state bodies and (or) in strategic documents of development of legal entities, and also the reasons of their not achievement;

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