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ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2014 No. 195

About approval of Rules of development and approval (reapproval) of the budget programs (subprogrammes) and requirements to their content

(as amended on 30-03-2022)

According to Item 9 of Article 32 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of development and approval (reapproval) of the budget programs (subprogrammes) and the requirement to their content.

2. To provide to department of the budget policy of the Ministry of national economy of the Republic of Kazakhstan:

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 its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) publication of this order on official Internet resource of the Ministry of national economy of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-minister of national economy of the Republic of Kazakhstan

4. This order becomes effective from the date of its state registration.

Minister

E.Dosayev

It is approved

Minister of Finance of the Republic of Kazakhstan

December 30, 2014

 

B. Sultanov

Approved by the Order of the Minister of national economy of the Republic of Kazakhstan of December 30, 2014 No. 195

Rules of development and approval (reapproval) of the budget programs (subprogrammes) and requirement to their content

Chapter 1. General provisions

1. These rules of development and approval (reapproval) of the budget programs (subprogrammes) and the requirement to their content (further – Rules) are developed according to Articles 32 – 39-2 Budget codes of the Republic of Kazakhstan (further – the Budget code) and determine procedure for development and approval (reapproval) of the budget programs (subprogrammes) and the requirement to their content.

The budget programs (subprogrammes) are developed according to the requirements established by the Budget code and these rules.

2. The budget program of the administrator of republican budget programs developing the development plan for state body determines the direction of expenses of the republican budget interconnected with the purposes determined in the development plan for state body.

The budget program of the administrator of republican budget programs who is not developing the development plan for state body determines the direction of expenses of the republican budget interconnected with the powers determined in regulations on state body.

The budget program of the administrator of local budget programs determines the direction of expenses of the local budget interconnected with the purposes, target indicators determined in the corresponding development plan for area, city of republican value, the capital or with the powers determined in regulations on state body.

3. The budget program is developed for planning period annually on the sliding basis by the administrator of the budget programs and contains indicators of direct and final results, amounts of the planned budgetary funds for planning period, indicators of economic effect of the declared expenses on the budget investment projects, forming and (or) increase in the authorized capital of legal entities, the budget subsidies.

Chapter 2. Procedure for development of the budget programs (subprogrammes) and requirement to their content

4. The budget program can be subdivided into the subprogrammes concretizing the directions of expenditure of budgetary funds aimed at goal achievement of the development plan for state body, the development plan for area, city of republican value, the capital, and (or) resulting effect of the budget program.

For the budget programs financed by different sources, the budget subprogramme is selected for each of financing sources.

5. For goal achievement of the development plan for state body or the development plan for area, the city of republican value, the capital, single resulting effect of costs on implementation of the state functions, powers and rendering the state services following from them, implementation of capital expenditures, implementation of budget investments by means of implementation of the budget investment projects, to provision of transfers and budget subsidies can unite in one budget program with allocation of the specified costs in separate subprogrammes.

6. The draft of the budget program of the administrator of the budget programs is constituted in form according to appendix 1 to these rules and includes the following information:

1) code and name of the administrator of the budget program;

2) planning period;

3) code and name of the budget program;

4) head of the budget program;

5) normative legal basis of the budget program;

6) type of the budget program;

7) purpose of the budget program;

8) resulting effects of the budget program;

9) description (reasons) of the budget program;

10) expenses according to the budget program;

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