ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 14, 2014 No. 494

About approval of Rules of creation of Single budget classification of the Republic of Kazakhstan

According to Item 3 of Article 26 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of creation of Single budget classification of the Republic of Kazakhstan according to appendix 1 to this order.

2. Recognize invalid some orders of Ministers of Economy and Budget Planning and finance of the Republic of Kazakhstan according to appendix 2 to this order.

3. To department of budgetary planning and forecasting of the Ministry of Finance of the Republic of Kazakhstan (Savelyeva T. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction on official publication in mass media and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective from the date of state registration and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 14, 2014 No. 494

Rules of creation of Single budget classification of the Republic of Kazakhstan

These rules of creation of Single budget classification of the Republic of Kazakhstan (further - Rules) determine procedure for creation of Single budget classification of the Republic of Kazakhstan.

1. General provisions

1. Single budget classification of the Republic of Kazakhstan (further - Budget classification) is group of receipts and expenses of the budget for functional, departmental and economic characteristics with assignment to subjects to classification of grouping codes.

According to Article 26 of the Budget code of the Republic of Kazakhstan (further - the Budget code) budget classification is constituted on the basis of legal acts of the Republic of Kazakhstan, presidential decrees of the Republic of Kazakhstan, the orders of the Government of the Republic of Kazakhstan, decisions of maslikhat of area, city of republican value, the capital, area and city of regional value.

According to Article 27 of the Budget code Budget classification includes:

classification of receipts of the budget;

functional classification of expenses of the budget;

economic classification of expenses of the budget.

2. In these rules the following concept is used:

classification code - digital sign (grouping code) fixed individually by each type of receipts, expenses of the budget and administrators of the budget programs according to their certain characteristics, on levels of classification of receipts, functional and economic classification of expenses.

2. Classification of receipts of the budget

3. Classification of receipts of the budget is the group of receipts of budgets of all levels for certain characteristics founded on the regulatory legal acts of the Republic of Kazakhstan establishing taxes, payments and other receipts in the budget specified in Item 2 of these rules.

The group of classification of receipts of the budget consists from:

categories which represent group of receipts on economic signs. The classification code of category consists of 1 sign;

classes which group receipts in their sources and types. The classification code of class consists of 2 signs;

subclasses which group receipts in more detail in their sources and types. The classification code of subclass consists of 1 sign;

specifics which determine payment type or receipts in the budget. The classification code of specifics consists of 2 signs.

4. The six-digit code which is created of codes of all levels of classification of receipts has each appearance of receipts.

Establishment of identical six-digit codes for different types of receipts of the budget is not allowed.

5. Classification of receipts of the budget includes the following main categories:

1) 1 "Tax revenues";

2) 2 "Non-tax receipts";

3) 3 "Sales proceeds of fixed capital";

4) 4 of "Receipt of transfers";

5) 5 "Repayment of budget credits";

6) 6 "Sales proceeds of financial assets of the state";

7) 7 "Receipt of loans";

8) 8 "The used remaining balance of budgetary funds".

6. Classification of receipts of the budget is constituted on structure according to appendix 1 to these rules.

3. Functional classification of expenses of the budget

7. According to Article 29 of the Budget code functional classification of expenses of the budget is the group of budgets expenses of all levels determining the directions of expenditure of budgetary funds by the functional and departmental signs reflecting accomplishment of functions of the state, implementation of documents of System of state planning.

The group of functional classification of expenses of the budget consists of the following levels:

functional groups;

functional subgroups;

administrators of the budget programs;

budget programs (subprogrammes).

8. The functional group reflects the main directions of development of the country corresponding to strategic priorities of development of the country and showing the accurate purpose of each of them. The classification code of functional group consists of 2 signs.

Budget expenses depending on the functions which are carried out by state bodies are classified by the following functional groups:

1) 01 "The state services of general nature";

2) 02nd "Defense";

3) 03 "Public order, safety, legal, judicial, criminal and executive activities";

4) 04th "Education";

5) 05th "Health care";

6) 06 "The public assistance and social security";

7) 07th "Housing and communal services";

8) 08 "Culture, sport, tourism and information space";

9) 09 "Fuel and energy complex and subsurface use";

10) 10 "Rural, water, forest, fishery, especially protected natural territories, environmental protection and fauna, land relations";

11) 11 "Industry, architectural, town-planning and construction activities";

12) 12 "Transport and communications";

13) 13 "Other";

14) 14th "Debt servicing";

15) 15th "Transfers";

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