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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 24, 2014 No. 511

About approval of Rules of creation and submission of the budget request

(as amended on 05-03-2022)

According to Item 13 of Article 67 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve Rules of creation and submission of the budget request according to appendix 1 to this order.

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

3. To department of budgetary planning and forecasting (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.

Minister

B. Sultanov

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 24, 2014 No. 511

Rules of creation and submission of the budget request

Chapter 1. Basic provisions

1. These rules of creation and submission of the budget request (further - Rules) are developed according to Article 67 of the Budget code of the Republic of Kazakhstan (further - the Budget Code).

Rules determine procedure for creation and submission of the budget request by administrators of the budget programs for the next planning period.

2. Main objective of creation of the budget request are reasons for amounts of expenses in case of project development republican and local budgets based on quantitative and financial information about necessary resources and results of accomplishment of the budget programs.

3. The budget request represents set of the documents constituted by the administrator of the budget programs for the next planning period for reasons for amounts of the expenses subdivided into basic expenses and expenses on new initiatives.

4. According to Article 67 of the Budget code basic expenses are expenses of permanent nature, capital expenditures, and also expenses on the begun (proceeding) budget investments and accomplishment of the assumed state obligations on projects of public-private partnership, including the state concessionary obligations.

Expenses of permanent nature are the expenses connected with accomplishment of the state functions, powers and rendering the state services, payments of transfers and other obligations of the state.

The expenses directed on belong to expenses on new initiatives:

realization of the new directions of national priorities according to documents of System of state planning, in subsequent financed according to new budget programs;

the increase in basic expenses which is not connected with change of macroeconomic and social indicators and providing the additional directions of expenditure of budgetary funds (expansion of amount of the carried-out state functions, powers and the rendered state services) within the existing budget programs.

Chapter 2. Procedure for creation of the budget request

5. The budget request is constituted on basis:

limits of expenses of administrators of the budget programs;

the draft of the development plan for state bodies or the project of changes and amendments in development plans for state bodies;

drafts of the budget programs of administrators of the budget programs;

single budget classification of the Republic of Kazakhstan approved by the order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2014 No. 403 "Some questions of Single budget classification of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 9756);

the budget request of the expired planning period;

the report on implementation of the development plan for state bodies for accounting financial year;

natural regulations.

The budget request is constituted within limits of expenses of administrators of the budget programs.

6. In case of excess of amounts of the expenses provided by the budget request, the set limits of expenses of administrators of the budget programs, the budget request is subject to return to the administrator of the budget programs without consideration.

The administrator of the budget programs submits the budget request brought into accord with limits to the central authorized body of budgetary planning or local authorized body on state planning within five working days from the date of its return.

7. In the budget request the real and complete information about the budget programs collected on the basis of objective characteristics of each budget program is reflected.

8. The budget request includes:

1) calculations for expense types for each budget program of the administrator of republican budget programs, except for the current administrative expenses of state bodies on which limits according to part three of Article 65-1 of the Budget code, and basic expenses are determined by the list determined by the central authorized body by budgetary planning with the description of influence of the declared financing on achievement of indicators of results of the budget programs;

2) calculations for expense types for each budget program of the administrator of local budget programs, with the description of influence of the declared financing on achievement of indicators of results of the budget programs;

3) information on the received and used connected grants as of January 1 of the current financial year with obligatory breakdown of the amount of the connected grants in the directions of expenditure;

4) information on the received and used untied grants as of January 1 of the current financial year;

5) the forecast of receipts and expenses of money from realization of goods by public institutions (works, services) remaining at their order;

6) the report following the results of monitoring of the budget investment projects, including target transfers on development, following the results of the first quarter of the current financial year;

7) explanatory note;

8) the summary list of the budget programs and the summary table of expenses according to the current budget programs and the budget development programs including basic expenses and expenses on new initiatives;

9) the staff list approved the current year and the draft of the staff list for the planned period of the central state bodies, its departments, territorial authorities, subordinated public institutions, including structural divisions of central office, departments and their territorial authorities; the staff list of the executive bodies financed from the corresponding local budgets, and public institutions subordinated to them in case of their change;

10) the decision of the authorized commission on consideration of questions of attraction in state bodies of foreign workers and employment contracts signed with the foreign workers involved in state body of the Republic of Kazakhstan;

11) the drafts of the budget programs for target transfers approved with local executive bodies of area, city of republican value, the capital in case of allocation of target transfers on development from the republican budget in regional budgets, city budgets of republican value, the capital, the report on the achieved straight lines and resulting effects due to use of target transfers according to the budget programs (subprogrammes);

12) the drafts of the budget programs for target transfers approved with local executive bodies of the area in case of allocation of target transfers on development from the regional budget in district (the cities of regional value) the budget, including the target transfers on development from the republican budget allocated in regional budgets and which are subject to further distribution in district budgets, the report on the achieved straight lines and resulting effects due to use of target transfers according to the budget programs (subprogrammes);

13) the drafts of the budget programs for target transfers approved with the office of the akim of the city of district value, the village, settlement, rural district in case of allocation of target transfers on development from district (the cities of regional value) the budget in city budgets of district value, the village, settlement, rural district, including the target transfers on development from the republican budget allocated in regional, district budgets and which are subject to further distribution in city budgets of district value, the village, settlement, rural district, the report on the achieved straight lines and resulting effects due to use of target transfers according to the budget programs (subprogrammes);

14) the project of the regulatory legal act requiring additional expenses or reducing receipts of the budget if the administrator of the budget programs suggests to develop or make changes and additions to regulatory legal acts;

15) conclusion of the Ministry of Justice of the Republic of Kazakhstan about feasibility of development of bills and compliance to the Perspective plan of bill works of the Government of the Republic of Kazakhstan;

16) investment offers with the conclusions of the corresponding examinations;

17) the feasibility statement on the budget investment project, except for the projects which are not requiring development of the feasibility statement, the positive conclusion of the state or complex non-departmental examination preproject (feasibility statements) and project (project and estimate) documentation on construction, the positive economic conclusion according to the budget investment project of authorized body on state planning;

18) calculation of construction cost, the letter coordination on results of calculation of limit of estimated cost of object of the pilot investment budget projects planned to realization within construction of facilities in industries of health care, education, housing construction in Nour-Sultan's city, Jambyl and North Kazakhstan areas according to the Rules of development or adjustment, conducting necessary examinations of the investment offer of the state investment project, and also planning, consideration, selection, monitoring and assessment of realization of budget investments and determinations of feasibility of the budget crediting approved by the order of the Minister of national economy of the Republic of Kazakhstan of December 5, 2014 No. 129 "About approval of Rules of development or adjustment, conducting necessary examinations of the investment offer of the state investment project, and also planning, consideration, selection monitoring and assessment of realization of budget investments and determination of feasibility of the budget crediting" (it is registered in the Register of state registration of regulatory legal acts at No. 9938) (further - the Order No. 129);

19) the positive conclusion on the tender documentation of the project of public-private partnership or the business plan to the project of public-private partnership in case of direct negotiations on determination of the private partner and the positive decision of the relevant budget commission for planning of expenses of the first year of project implementation, the agreement of public-private partnership signed and registered in the procedure established by the legislation of the Republic of Kazakhstan for planning of expenses the next years of project implementation;

20) the positive conclusion of authorized body on budgetary planning on the draft of the list of projects of public-private partnership on service model of informatization regarding determination of financial security of the specified projects according to the procedure, the determined Rules of realization of service model of informatization approved by the order of the acting minister on investments and development of the Republic of Kazakhstan of January 28, 2016 No. 129 "About approval of Rules of realization of service model of informatization" (it is registered in the Register of state registration of regulatory legal acts at No. 13282), and the design assignment of information and communication services approved by authorized body in the sphere of informatization when planning expenses on projects of public-private partnership on service model of informatization, according to the subitem 2) of Item 6 of article 45 of the Law of the Republic of Kazakhstan of November 24, 2015 "About informatization";

21) strategic documents of development of legal entities, in case of planning of budget investments by means of participation of the state in their authorized capital;

22) information on the investment projects of subjects of the quasi-public sector realized and planned to realization with indication of financing sources (budget, loan, own and others);

23) financial and economic reasons for the budget investments performed by means of participation of the state in the authorized capital of legal entities, the positive economic conclusion of authorized body on state planning on it;

24) information on implemented, implemented and planned to realization to the investment projects planned to realization by means of participation of the state in the authorized capital of legal entities in form according to appendix 18-1 to the Order No. 129;

25) the conclusion of the interdepartmental commission on consideration of feasibility of carrying out researches on the subjects offered by administrators of republican budget programs;

26) the conclusion of the state scientific and scientific and technical examination of scientific research on the subjects offered by administrators of republican budget programs;

27) the conclusions of industry state bodies on justification and efficiency of subjects of case studies of state bodies and joint surveys;

28) the conclusion of authorized body on state planning about feasibility of the budget crediting according to the budget programs offered by the administrator of the budget programs to realization by means of the budget crediting;

29) the conclusion of authorized body in the sphere of informatization when planning by administrators of the budget programs of expenses on public procurements of goods, works, services in the sphere of informatization;

30) the document confirming consent by the Head of state or according to its authorization with Administration of the President of the Republic on increase in the number of staff of the administrator of the budget programs;

31) offers on rendering separate state services, implementation of the budget investment projects and accomplishment of other tasks aimed at providing social and economic stability of the state and (or) welfare development of the state in the form of the state task and the positive conclusions of National chamber of entrepreneurs of the Republic of Kazakhstan and antimonopoly authority;

32) decisions of the boards of trustees of the autonomous organizations of education when planning expenses according to the budget program directed to investment of purpose-oriented deposit;

33) the passport of holding forum, seminar, conference on form, according to appendix 56 to these rules;

34) assessment 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, Item 6 of Article 67 of the Budget code determined according to subitem 1-1);

35) protocols of the departmental budget commissions;

36) information about unused the subject of the quasi-public sector the means of economy which are on control accounts of cash following the results of the previous budget investments and (or) the means of economy which are not returned in the budget as of January 1 and on April 1 the current financial year;

37) the conclusion of the Interdepartmental commission on questions of the employment of the population approved by the order of the Prime Minister of the Republic of Kazakhstan of March 25, 2020 No. 54-r "About the Interdepartmental commission on questions of employment of the population" by determination of limits of financing of the Road map of employment by regions and on adjustment and redistribution of the amounts allocated to regions in cases of formation of economy of means;

38) other necessary information requested by the central authorized body on budgetary planning or local authorized bodies on state planning.

9. The administrator of the budget programs annually constitutes one budget request, except as specified amendments and adjustments of the budget provided by the budget legislation of the Republic of Kazakhstan.

The budget request is subject to reduction in compliance at stages of development, consideration and approval of the budget, and also in cases of refining and adjustment of the budget.

10. The budget request submitted to the central authorized body on budgetary planning is signed by the chief of staff of the central executive body (the official to who powers of the chief of staff of the central executive body), and in cases of absence of those - the head of public institution or person it the representative, the head of the structural unit of the public institution responsible for their creation are in accordance with the established procedure assigned, and in the absence of the last - persons to whom the relevant orders assign fulfillment of duties.

In the budget request the surname, name and middle name (in the presence), position, office number of the executive in charge of the corresponding administrator of the budget programs is surely entered.

11. The title page of the budget request is drawn up in form according to appendix 1 to Rules.

12. Calculations for expense types are constituted on each specifics of economic classification of expenses for every year of planning period in forms according to appendices 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, of 41, of 42, of 43, of 44, of 45, of 46, of 47, of 48, of 49, of 50, of 51, of 52, of 53, of 54, of 55, of 56, of 57, of 58, of 59, of 60, of 61, of 62, of 63, of 64, of 65, of 66, of 67, of 68, of 69, of 70, of 71, of 72, 73 and 74 to Rules.

13. If according to separate budget programs the expense amount of second and third of the previous planning period does not change in comparison with the amount approved according to these programs in the law on the republican budget or the decision of maslikhat on the local budget, then calculations for expense types for these programs (subprogrammes) are not constituted, and constituted only for the third year.

If according to separate budget programs of expense amount of second and (or) third of the previous planning period change in comparison with the amounts approved according to these programs in the law on the republican budget, then calculations for expense types are constituted and represented to these programs (subprogrammes) by years of the planned planning period.

14. Payment of expenses under the budget programs directed to implementation of the state functions, powers and rendering the state services following from them is constituted based on the approved natural regulations.

15. Calculations of expenses, and also additional detailed calculations and reasons for expense types for each specifics of economic classification of expenses are signed by the chief of staff of the central executive body (the official to whom powers of the chief of staff of the central executive body), and in cases of absence of those - the head of public institution or person it authorized, or the head of the structural unit of the public institution responsible for their creation are in accordance with the established procedure assigned, and in the absence of the last - person to whom the relevant orders assign fulfillment of duties, the head of the budget program determined by the relevant order and the head of financial and economic service (further - the chief accountant (head of the finance and economy department).

16. Summary calculations of expenses are signed by the chief of staff of the central executive body (the official to whom powers of the chief of staff of the central executive body are in accordance with the established procedure assigned), and in cases of absence of those - the head of public institution or person it authorized, and the chief accountant (head of the finance and economy department).

17. Preparation of the budget request, terms of its coordination in the administrator of the budget programs and consideration on the departmental budget commission of the administrator of republican budget programs is performed according to the procedure, approved by the order of the head of the administrator of the budget programs.

18. The administrator of republican budget programs does not represent to the central authorized body on budgetary planning detailed calculations for the current administrative expenses and basic expenses, for the list determined by the central authorized body by budgetary planning according to Article 67 of the Budget code.

19. On the expenses specified in Item 18 of these rules, the administrator of republican budget programs constitutes forms of summary calculation of expenses of public institution for the budget programs (subprogrammes) and summary calculation of expenses of the administrator of the budget programs for the budget programs (subprogrammes) (appendices 57 and in which 58) total amount according to the budget subprogramme "Current administrative expenses" and on basic expenses according to the set limit of the current administrative expenses is specified planning period, including the funds kept when reducing employees of state body by the head of number which are distributed by the administrator of republican budget programs independently for specifics of economic classification of expenses.

20. Administrators of the budget programs in case of increase in limits of the number of staff in addition represent payment of expenses under the budget programs for forms according to appendices 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, 15 and 16 to Rules.

21. Calculations of expenses for specifics 111th "Compensation" are constituted in forms 01-111, 02-111, 03-111, 04-111, 05-111, 06-111, 07-111, 08-111, 09-111, 10-111, 11-111, 12-111, 13-111, 14-111, 15-111 according to appendices 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, 15 and 16 to Rules.

In case of creation of calculations for the specified forms when calculating additional payment for accommodation in the territories of radiation risk and for accommodation in zones of ecological catastrophe it is necessary to be guided by the Law of the Republic of Kazakhstan of December 18, 1992 "About social protection of the citizens who were injured owing to nuclear testing on the Semipalatinsk test nuclear test site" and the Law of the Republic of Kazakhstan of June 30, 1992 "About social protection of the citizens who were injured owing to ecological disaster in Priaralye".

Calculations of expenses on compensation of administrative government employees of pilot bodies according to the order of the Government of the Republic of Kazakhstan of December 29, 2017 No. 939 "About some questions of compensation of administrative government employees in the pilot mode", is constituted in any form.

Form 01-111 (appendix 2) it is intended for calculation of expenses on compensation of administrative government employees, except for the staff of bodies of prosecutor's office, law enforcement agencies, the public courier service, the public fire service, law-enforcement bodies, anti-corruption service, services of economic investigations, criminal executive system and Customs Services, the military personnel on whom are filled according to form 12-111, 13-111, 14-111 and 15-111. In case of creation of these calculations it is necessary to be guided by Section 2 of the Register of positions of political and administrative government employees on categories approved by the Presidential decree of the Republic of Kazakhstan of December 29, 2015 No. 150 "About approval of the Register of positions of political and administrative government employees" and the order of the Government of the Republic of Kazakhstan of October 16, 2017 No. 646 chipboard "About approval of single system of compensation of workers for all bodies containing for

the account of the government budget" (further - the Resolution No. 646 chipboard).

Form 02-111 (appendix 3) it is intended for calculation of expenses on compensation of political government employees, deputies, judges, candidate trainees in the judge.

It is necessary to be guided by the resolution No. 646 chipboard in case of creation of calculations for forms 02-11, 03-111, 12-111, 13-111, 14-111 and 15-111.

Form 03-111 (appendix 4) it is intended for calculation of expenses on compensation of ambassadors extraordinary and plenipotentiary, employees of foreign institutions.

Form 04-111 (appendix 5) it is intended for calculation of expenses on compensation of employees of public institutions of education.

In case of creation of these calculations it is necessary to be guided by the order of the Government of the Republic of Kazakhstan of December 31, 2015 No. 1193 "About wages system of civil servants, employees of the organizations containing at the expense of means of the government budget, employees of the state companies" (further - the Resolution No. 1193). This regulatory legal act it is also necessary to be guided in case of creation of calculations for forms 05-111, 06-111, 07-111, 08-111, 09-111, 10-111 and 11-111.

Appendix 5 is applied also to calculation of expenses for specifics 132 "Compensation of foster tutors". At the same time, calculation of the social tax and assignments is constituted in any form.

Form 06-111 (appendix 7) it is intended for calculation of expenses on compensation of employees of State Healthcare Institutions.

Form 07-111 (appendix 8) it is intended for calculation of expenses on compensation of employees of public institutions of social security.

Form 08-111 (appendix 9) for calculation of expenses on compensation of employees of public institutions of culture and archiving.

Form 09-111 (appendix 10) for calculation of expenses on compensation of employees of public institutions of physical culture and sport.

Form 10-111 (appendix 11) for calculation of expenses on compensation of employees of other public institutions, except for public institutions of education, the higher education and science, health care, social security, culture and archiving, physical culture and sport, law enforcement agencies, Service of the state protection of the Republic of Kazakhstan.

Form 11-111 (appendix 12) for calculation of expenses on compensation of working public institutions.

Appendices 11 and 12 are applied also to calculation of expenses for specifics 131 "Compensation of technicians". In case of creation of these calculations it is necessary to be guided by the Resolution No. 1193.

Form 12-111 (appendix 13) it is intended for calculation of expenses on compensation of staff of bodies of prosecutor's office (except for the military personnel of the Main Military Procuracy, military prosecutor's offices of districts, garrisons and troops of the Republic of Kazakhstan on whom the form 13-111) is filled.

Form 13-111 (appendix 14) it is intended for calculation of expenses on compensation of staff of law-enforcement bodies, anti-corruption service, services of economic investigations, law enforcement agencies, the public fire service, the public courier service, bodies of criminal executive system.

In the column 40 of appendix 14 the number of law enforcement officers, the public fire service, the public courier service, the bodies of criminal executive system receiving the allowance for special conditions of service is specified, and in the column 41 of appendix 14 the allowance amount for special conditions of service is specified. Total amount of the allowance for special conditions of service shall constitute no more than 15 percent from the total amount of official pay rate.

Form 14-111 (appendix 15) it is intended for calculation of expenses on compensation of the military personnel.

In the column 40 of appendix 15 the number of the servicemen receiving the allowance for special conditions of service is specified, and in the column 41 of appendix 15 the allowance amount for special conditions of service is specified. Total amount of the allowance for special conditions of service shall constitute for Service of the state protection of the Republic of Kazakhstan no more than 25 percent from total amount on official pay rates, for other bodies - no more than 15 percent.

When calculating expenses on compensation for forms 12-111, 13-111 and 14-111 it is necessary to be guided by the Presidential decree of the Republic of Kazakhstan of January 17, 2004 No. 1283 "About Approval of Registers of Positions of the Military Personnel, Staff of Special State Bodies, Law Enforcement Agencies, the Public Courier Service and Bodies of Prosecutor's Office of the Republic of Kazakhstan for Categories" chipboard and the Resolution No. 646 chipboard.

Form 15-111 (appendix 16) it is intended for calculation of expenses for official pay rate of the military personnel of compulsory military service.

22. Form 01-112 (appendix 17) it is intended for calculation of costs for additional money payments.

This form is intended for calculation of costs for additional money payments for awarding of administrative government employees, judges, Ambassadors extraordinary and plenipotentiary Kazakhstan in the countries of the foreign and neighboring countries, employees of organizations of the Ministry of Foreign Affairs of the Republic of Kazakhstan abroad, the military personnel, law enforcement officers, the public fire service of the Ministry of Internal Affairs and bodies of prosecutor's office: the allowances to official pay rates established according to the decision of the head of state body according to the plan of financing; award of administrative government employees of central offices of state bodies, lump money payments and allowances to official pay rates to employees of bodies of state revenues and employees of structural division of the Ministries for Investments and Development and justice of the Republic of Kazakhstan, according to the Resolution No. 646 chipboard.

23. Form 01-113 (appendix 18) it is intended for calculation of expenses on compensation payments.

On this form calculations of expenses on allowance payment on improvement by the government and civil servant according to the Resolution No. 646 chipboard and the Resolution No. 1193 respectively, also calculations of expenses on compensation payments, lump-sum allowances are perfromed.

24. Form 02-114 (appendix 19) it is intended for calculation of expenses on compulsory professional pension contributions.

In case of creation of calculation for this form it is necessary to be guided by the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan".

Appendix 19 is applied also to calculation of expenses on compulsory professional pension contributions for specifics 135 "Fees of employers on technicians".

25. Form 01-116 (appendix 20) it is intended for calculation of expenses on compulsory pension contributions of employers.

In case of creation of calculation for this form it is necessary to be guided by the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan".

Appendix 20 is applied also to calculation of expenses on compulsory pension contributions of employers for specifics 135 "Fees of employers on technicians".

26. Form 01-121 (appendix 21) it is intended for calculation of expenses on payment of the social tax.

When calculating the amount of the social tax for planning period it is necessary to be guided by the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further - the Tax code).

27. Form 01-122 (appendix 22) it is intended for calculation of expenses on payment of social contributions to the State Social Insurance Fund.

When calculating the amount of social assignments for the planned year it is necessary to be guided by the Law of the Republic of Kazakhstan of December 26, 2019 "About compulsory social insurance" (further - the Law "About Compulsory Social Insurance").

28. Form 01-124 (appendix 25) it is intended for calculation of expenses on payment of contributions on compulsory social medical insurance to fund of social medical insurance.

When calculating the amount of contributions on compulsory social medical insurance to fund of social medical insurance it is necessary to be guided by the Law of the Republic of Kazakhstan of November 6, 2015 "About compulsory social medical insurance".

29. Forms 01-123 and 02-123 (appendices 23 and 24) are intended for calculation of expenses for specifics 123 "Fees on compulsory insurance".

Form 01-123 (appendix 23) it is intended for calculation of the size of insurance premium in case of compulsory insurance of civil responsibility of owners of vehicles.

Appendix 23 is filled with public institutions at which on balance vehicles, for determination of expense amount on compulsory insurance of civil responsibility of owners of vehicles are registered.

When calculating the size of insurance premium in case of compulsory insurance of civil responsibility of owners of vehicles it is necessary to be guided by the Law of the Republic of Kazakhstan of July 1, 2003 "About compulsory insurance of civil responsibility of owners of vehicles".

Form 02-123 (appendix 24) it is intended for calculation of the size of insurance premium in case of compulsory insurance of civil responsibility of carrier to passengers.

When calculating the size of insurance premium in case of compulsory insurance of civil responsibility of carrier to passengers it is necessary to be guided by the Law of the Republic of Kazakhstan of July 1, 2003 "About compulsory insurance of civil responsibility of carrier to passengers".

30. Form 01-134 (appendix 26) it is intended for calculation of payment of remunerations to jury members.

31. Form 01-135 (appendix 27) it is intended for calculation of expenses on fees of employers for technicians. When calculating it is necessary to be guided by the Tax code and the Law "About Compulsory Social Insurance".

32. Form 01-139 (appendix 28) it is intended for calculation of expenses on compensation of the foreign workers accepted in state body. In case of creation of calculation it is necessary to be guided by the employment contract.

The position of the foreign worker accepted in state body according to the signed employment contract is specified in appendix 28 in the column 1 "Name of Position"; in the column 2 "The Amount of Official Pay Rate in Month" the salary amount in month according to the signed employment contract is specified; in the column 3 "The Term of Involvement of the Foreign Worker in State Body" the number of months on which the foreign worker in state body according to the employment contract is involved is specified; in the column 4 "Total Base Pay in Year Column 2 x Column 3" the total sum is specified.

33. Forms 01-141, 02-141, 03-141 and 04-141 (appendices 29, of 30, 31 and 32) are intended for calculation of expenses for specifics 141 "Acquisition of food".

Form 01-141 (appendix 29) it is intended for calculation of expenses on food in educational institutions and social protection, except organizations of law-enforcement bodies, anti-corruption service, services of economic investigations, criminal executive system, the public fire service, health care and veterinary organizations, the Ministries of Defence of the Republic of Kazakhstan. In case of creation of calculation for this form it is necessary to be guided by the food regulations for State Healthcare Institutions and social protection approved according to Article 69 of the Budget code.

Form 02-141 (appendix 30) it is intended for calculation of expenses on acquisition of food of the military personnel, the staff of law-enforcement bodies, criminal executive system, anti-corruption service, services of economic investigations, rescuers of professional rescue units, staff of bodies of the public fire service, cadets of military and special educational institutions, pupils of military boarding schools. In case of creation of calculation for this form it is necessary to be guided by the natural regulations approved according to Article 69 of the Budget code.

Form 03-141 (appendix 31) it is intended for calculation of expenses on food in veterinary organizations. In case of creation of this calculation it is necessary to be guided by food regulations for animals.

Form 04-141 (appendix 32) it is intended for calculation of expenses on food in healthcare institutions. In case of creation of this calculation it is necessary to be guided by food regulations.

34. Forms 01-142, 02-142 and 03-142 (appendices 33, 34 and 35) are intended for scoping of expenses on specifics 142 "Acquisition of medicines and other means of medical appointment".

Form 01-142 (appendix 33) it is intended for calculation of expenses on medicines and other means of medical appointment, except healthcare institutions.

Form 02-142 (appendix 34) it is intended for calculation of expenses on medicines in stationary healthcare institutions.

Form 03-142 (appendix 35) it is intended for calculation of expenses on medicines in out-patient and polyclinic healthcare institutions.

When calculating expenses on acquisition of medicines and other means of medical appointment for the specified forms it is necessary to be guided by regulations of leave of medicines per unit of in day.

35. Form 01-143 (appendix 36) it is intended for calculation of expenses on acquisition, tailoring and repair of pieces of ware property and other uniform and special regimentals.

On appendix 36 expenses on acquisition, tailoring and repair of pieces of ware property and other uniform and special regimentals for the military personnel, the staff of law-enforcement bodies, criminal executive system, anti-corruption service, services of economic investigations, rescuers of professional rescue units, bodies of the public fire service, cadets of military and special educational institutions, pupils of military boarding schools, special and uniform regimentals for customs officers, bodies of prosecutor's office, judges, bailiffs, uniform and signs of distinction for workers of the state forest protection and hunting economy, public phytosanitary service on quarantine of plants and the public veterinary service exercising veterinary supervision on frontier and transport are calculated.

In case of creation of calculation for this form it is necessary to be guided by regulations on pieces of ware property, other uniform and special regimentals taking into account depreciation for year in terms of money on 1 receiver.

36. Form 01-144 (appendix 37) it is intended for calculation of expenses of state bodies on fuels and lubricants.

When calculating expenses for form 01-144 it is necessary to be guided, approved according to Article 69 of the Budget code, natural regulations of polozhennost of office, on duty and special equipment vehicles and expense rates of fuels and lubricants and maintenance costs of motor transport.

Calculation of expenses on lubricants for vehicles is constituted in any form.

Form 02-144 (appendix 38) it is intended for calculation of expenses on acquisition of solid and liquid fuel for heating of buildings, rooms for public institutions with autonomous system of heating.

37. Forms 01-149, 02-149, 03-149 (appendices 39, 40 and 41) are intended for expense determination on specifics 149 "Acquisition of other inventories" with provision of the proving documents for cost unit of goods.

Form 01-149 (appendix 39) it is intended for calculation of expenses on acquisition of soft stock in healthcare institutions. This form is filled with the state out-patient and polyclinic and stationary healthcare institutions.

In case of creation of this calculation it is necessary to be guided by equipment regulations soft stock of the state organizations of health care of the republic.

Form 02-149 (appendix 40) is filled for calculation of expenses for purchase of consumable materials.

Form 03-149 (appendix 41) is filled for calculation of the expenses for purchase of goods necessary for servicing and content of fixed assets, the construction materials used on the repair of fixed assets, spare parts for the equipment, vehicles and other inventories which is directly connected with content, servicing and repair.

38. Forms 01-151, 02-151, 03-151, 04-151 (appendices 42, of 43, 44 and 45) are constituted for scoping of budgetary funds for the planned period for payment of utilities (for water, gas, the electric power and heating).

Expenses for payment of utilities of administrators of the budget programs if the public institution is placed in premises of other public institution containing at the expense of one level of the budget can be planned at the asset holder of this room.

In case of creation of calculations for these forms it is necessary to be guided by consumption rates of the electric power, heat on heating, hot and cold water and other utilities on the organizations financed from budget funds.

In the column 5 of forms 01-151, 02-151 and 03-151 (appendices 42, 43 and 44) are specified quantity of power units for which consumption rates of water, the electric power, heat, gas are established.

Form 01-151 (appendix 42) is filled with public institutions for calculation of expenses on hot and cold water, the sewerage, gas for cooking.

When calculating expenses on gas expenses on its transportation are considered.

Form 02-151 (appendix 43) is filled with public institutions for calculation of expenses of water on watering of advanced coverings and green plantings, the territories of objects.

Form 03-151 (appendix 44) is filled with public institutions for calculation of expenses for payment of the electric power.

Form 04-151 (appendix 45) is filled with public institutions for calculation of expenses of heat on heating of buildings, rooms for public institutions with the central system of heating.

This form is filled for calculation of expenses of heat on heating of buildings, rooms for public institutions with gas. When calculating expenses on gas expenses on its transportation are considered.

39. Form 01-152 (appendix 46) is constituted for calculation of expenses on communication fee.

The form 01-152 is applied by public institutions also when planning actions on purchase of telecommunication services.

When calculating expenses for form 01-152 it is necessary to be guided by polozhennost regulations for use of telephone communication.

The approximate list and characteristics of telecommunication services which are adjusted according to specifics of state body is provided in lines 5 and 15 of appendix 46.

40. Form 01-153 (appendix 47) it is intended for calculation of expenses for payment of transport services. For reasons for the planned expenses on the forthcoming planning period copies of leases of transport for the current financial year are represented.

41. Forms 01-159 and 02-159 (appendices 48 and 49) are intended for calculation of expenses for specifics 159 "Payment of other services and works".

Form 01-159 (appendix 48) it is intended for calculation of expenses for content, servicing, running repair of buildings, rooms, the equipment and other fixed assets. For reasons for the planned expenses copies of service provision agreements, works for the current financial year are represented, in case of lack of agreements at least three price lists by each type of acquired services and works, the defective act and estimate documentation on running repair for the current financial year are attached. In case of creation of the list of the works performed in case of running repair it is necessary to be guided by the order of the Government of the Republic of Kazakhstan of November 2, 1998 No. 1118 "About standard rates of electric power consumption, heat on heating, hot and cold water and other utilities on the organizations financed from budget funds" where the list of the works performed in case of routine maintenance and overhaul repairs of buildings is provided.

Form 02-159 (appendix 49) it is intended for calculation of expenses for payment for work and services rendered by physical persons and the state companies, joint-stock companies which controlling stocks the state, and limited liability partnerships, the sizes of the state shares in which allow the state to determine decisions of general meeting of participants, owns.

In this calculation the expense amount in general is specified, and also disaggregation on main types of expenses is given:

1) for physical persons:

the salary of workers - on this line is reflected the salary of the workers participating in rendering services and performance of works (the individual income tax, compulsory contributions in the single accumulation pension fund, fees on compulsory social medical insurance in fund of social medical insurance withheld from the salary of workers are also reflected on this line);

traveling expenses;

acquisition of materials;

transport services;

2) for the state companies, joint-stock companies which controlling stocks the state, and limited liability partnerships, the sizes of the state shares in which allow the state to determine decisions of general meeting of participants, owns:

compensation of workers - on this line is reflected compensation of the workers participating in rendering services and performance of works;

social contributions to the State Social Insurance Fund;

contributions on compulsory social medical insurance to fund of social medical insurance;

traveling expenses;

taxes and other obligatory payments in the budget, including are shown separate lines the main taxes and obligatory payments in the budget;

other taxes;

acquisition of materials;

utilities, that is expenses on water, gas and other utilities, except for electric power and heating;

electric power;

heating;

communication services;

transport services;

running repair of fixed assets;

content, servicing of buildings, rooms;

rent;

banking services;

other expenses.

Calculation of expenses for payment for work and the services rendered by legal entities except for of the state companies, joint-stock companies which controlling stocks the state owns and limited liability partnerships, the sizes of the state shares in which allow the state to determine decisions of general meeting of the participants filling form 02-159, administrators of the budget programs, is represented in any form.

42. Form 03-159 (appendix 50) it is intended for calculation of expenses on payment of lease for the room. For reasons for the planned expenses copies of leases of rooms and buildings for the current financial year, taking into account the database of goods prices, work, service, established by the Law of the Republic of Kazakhstan of December 4, 2015 "About public procurements" are represented.

43. Form 01-161 (appendix 51) it is intended for calculation of expenses on official journeys within the country.

Appendix 51 is applied by public institutions when calculating expenses for specifics 136 "Business trips and office traveling within the country of technicians", 137 "Traveling expenses of jury members", 161 "Business trips and office traveling within the country".

When calculating expenses for form 01-161 it is necessary to be guided by the orders of the Government of the Republic of Kazakhstan of September 22, 2000 No. 1428 "About approval of Rules about official journeys within the Republic of Kazakhstan of employees of the public institutions containing at the expense of the government budget and also deputies of Parliament of the Republic of Kazakhstan" and of May 11, 2018 No. 256 "About approval of Rules of expense recovery for official journeys at the expense of budgetary funds, including in foreign states" (further - the resolution No. 256).

44. Form 01-162 (appendix 52) is filled with public institutions for calculation of expenses on official journeys for country limits.

In case of creation of this calculation it is necessary to be guided by the resolution No. 256.

45. For reasons for the planned expenses on official journeys within the country and out of country limits by administrators of the budget programs the approved plans of business trips for the current year and drafts of plans of business trips for planning period are represented.

46. Forms 01-324 and 02-324 (appendices 53 and 54) are intended for calculation of expenses for specifics 324 "Grants";

Form 01-324 (appendix 53) it is intended for calculation of expenses on payment of grant to students, interns, undergraduates, doctoral candidates, listeners, cadets of military-training special educational institutions and cadets.

When filling this form it is necessary to be guided by the Resolution No. 646 chipboard, and also the order of the Government of the Republic of Kazakhstan of February 7, 2008 No. 116 "About approval of Rules of appointment, payment and the sizes of the state grants by the student in the organizations of education" (further - the Resolution No. 116).

Form 02-324 (appendix 54) it is intended for calculation of expenses on payment of grant to students, interns, undergraduates, students of preparatory department and residency, to the doctoral candidates studying in the organizations of education and health care, culture and sport.

When filling this form it is necessary to be guided by the Resolution No. 116.

47. Calculations for the expense types planned on specifics of economic classification of expenses 133, of 154, of 155, of 156, of 157, of 158, of 163, of 164, of 165, of 166, of 167, of 211, of 212, of 221, of 321, of 322, of 323, of 331, of 332, of 339, of 341, of 351, of 359, of 411, of 412, of 417, of 418, of 419, of 421, of 422, of 423, of 429, of 431, of 432, of 433, of 434, of 435, of 441, of 451, of 511, of 512, of 513, of 514, of 519, of 521, of 531, of 541, of 611, of 612, of 621, of 711, of 712, of 713, of 714, of 715, 721 and 722 are constituted in any form.

When planning expenses on stock acquisition and fixed assets at least three price lists by each type of inventories or fixed assets are attached to calculation.

By calculation provision without fail on specifics 421, 423 and 435 public institutions represent the conclusion of state examination or complex non-departmental examination on the design estimates and documents proving the cost of works (services), and to calculations on stock acquisition provide information on the actual availability of the stock remainders which are registered on balance of public institution as of January 1 of the current year and the plan of the current year.

Calculation of expenses for compensation of the average salary to deputies of maslikhat on their principle place of employment is perfromed according to article 22 of the Law of the Republic of Kazakhstan of January 23, 2001 "About local public administration and self-government in the Republic of Kazakhstan" in the amount of, not exceeding the salary of the chief of staff of the akim of the corresponding administrative and territorial unit with length of service in the specified position up to one year. Calculation joins fees of employers on the social tax according to the Tax code and social contributions to the State Social Insurance Fund according to the Law "About Compulsory Social Insurance".

In case of representation of calculation for specifics 164 copies of the agreements signed between foreign higher educational institutions (scientific centers and laboratories of the world) and the legal entity determined according to the order of the Government of the Republic of Kazakhstan of April 4, 2005 No. 301, the service provider by implementation of the international programs of preparation, retraining and advanced training of personnel abroad are represented including to the international grant of Bolashak, according to the order of the Government of the Republic of Kazakhstan of June 11, 2008 No. 573 "About approval of Rules of selection of applicants for award of the international grant of Bolashak and determination of the directions of expenditure of the international grant of Bolashak.

When planning expenses on entertainment costs it is necessary to be guided by the regulations of entertainment costs approved by the order of the Minister of Foreign Affairs of the Republic of Kazakhstan of February 28, 2017 No. 11-1-2/66 "About approval of Rules for apportionment of the distributed budget program "Entertainment costs" (it is registered in the Register of state registration of regulatory legal acts at No. 14926).

Expenses on realization of budget investments by means of participation of the state in the authorized capital of legal entities are planned according to the terms of realization of budget investments determined in financial and economic reasons.

48. When planning expenses according to the budget program directed to target transfer, calculations are constituted on specifics 169 "Other current costs" in any form on expense types which are directed to realization of the purposes determined in legal acts of the Republic of Kazakhstan. The relevant documents and reasons on each expense type are attached to calculations.

Are in addition applied to calculations:

1) on target transfer in autonomous cluster fund: the document containing data on the main technical, technology and other solutions, and also results of studying of feasibility and efficiency of the project which is carried out on the basis of the economic analysis of benefits and costs with determination of the key technical and financial parameters, approved by managing committee of autonomous cluster fund;

2) on target transfer in the non-profit organization created in form of business of fund only for ensuring financing of the legal entity with absolute participation of the state in the authorized capital which main object of activity are the organization and holding the international specialized exhibition in the territory of the Republic of Kazakhstan and also postexhibition use of the territory of the international specialized exhibition the feasibility statement is attached;

3) on target transfer in the non-profit organization providing conditions for activities of bodies and their organizations, and also members of the international financial center only for acquisition of non-current assets, providing and financings of activities of bodies and their organizations, are applied:

on the salary fund - the staff list approved the current financial year and the draft of the staff list for planning period;

when planning expenses on purchase of goods, works, services in the sphere of informatization - the conclusion of the leading international consulting companies having experience of implementation of services in the field of information technologies in other international financial centers;

when planning expenses on acquisition of fixed assets - information on the actual availability of fixed assets, years of release and depreciation and at least three price lists by each type of acquired fixed assets;

when planning expenses on acquisition of works and services - copies of agreements for the current financial year.

49. When planning expenses according to the budget program directed to investment of purpose-oriented deposit, calculations are constituted on specifics 166th "Purpose-oriented deposit" on expense types, in the forms provided for these expense types on other specifics with appendix of the relevant documents and reasons on each expense type.

50. Payment under the distributed budget program directed to development or adjustment of the feasibility statement on the budget investment project, and also conducting necessary examinations of feasibility statements on the budget investment projects and competitive project documentations of public-private partnership, concessionary projects advisory support of projects of public-private partnership and concessionary projects is constituted on the basis of the analysis of average cost and the number of projects of the expired planning period, in case of their availability.

51. Based on calculations for the above-stated forms the public institution constitutes form of summary calculation of expenses of public institution for the budget programs (subprogrammes) (further - the GU form), according to appendix 57 to Rules.

In the form of GU the total amount of expenses, including by specifics of economic classification of expenses is specified. Expense amounts for the predicted planning period on each specifics of economic classification of expenses shall correspond to the total sums specified in the calculations of expenses for specifics of economic classification of expenses attached to this form.

In the form of GU reporting data (cash and actual expenses) for last financial year (columns 2, of 3), the specified plan for the current financial year are provided (the approved individual funding plan taking into account all certificates of change) (the column 4) and forecast data for the forthcoming planning period (columns 5, 6 and 7).

52. Public institutions represent the GU form with appendix of calculations of expenses for each specifics of economic classification of expenses to the administrator of the budget programs.

53. Based on the summary calculations for the GU form provided by public institutions the administrator of the budget programs constitutes summary calculation of expenses of the administrator of the budget programs for the budget programs (subprogrammes) for the GU form (code) (appendix 58). Calculation is constituted according to each budget program (subprogramme) included in the development plan for state body.

54. Based on the GU form (code) the summary list of the budget programs for form according to appendix 59 to Rules is constituted. This calculation is constituted on the administrator of the budget programs by the budget programs with the description of influence of the declared financing on achievement of indicators of results of the budget programs.

55. Based on calculations of expenses the summary table of expenses according to the current budget programs and the budget development programs including basic expenses and expenses on new initiatives of form according to appendix 60 to Rules is constituted.

56. When forming the republican budget for 2016-2018 and the subsequent financial years based on calculations of expenses the summary table of expenses according to the current budget programs (subprogrammes) and the budget programs (subprogrammes) of development including basic expenses and expenses on new initiatives of form according to appendix 61 to Rules is constituted.

57. Form 01-413 (appendix 62) it is intended for calculation of expenses on acquisition of automotive vehicles. This form is filled according to the Law of the Republic of Kazakhstan of July 4, 2003 "About road transport".

58. Form 01-414 (appendix 63) it is intended for calculation of expenses for purchase of computing and other equipment. The need for purchase of the computing equipment shall be proved by requirements and terms of the implemented or replicated information projects, or the reasons physical or obsolescence of the equipment.

Form 02-414 (appendix 64) is constituted by state bodies for calculation of expenses of state bodies on acquisition of office furniture.

In case of creation of calculation the standard rate on acquisition of office furniture and regulation of depreciation according to the order of the Minister of Finance of the Republic of Kazakhstan of February 10, 2016 No. 59 "About modification and amendments in some orders of the Minister of Finance of the Republic of Kazakhstan and recognition voided some orders of the Ministry of Finance of the Republic of Kazakhstan" is applied (it is registered in the Register of state registration of regulatory legal acts at No. 13483).

59. Form 01-416 (appendix 65) it is intended for calculation of expenses on purchase of licensed software products, operating systems and database management systems.

The bought software products shall correspond to appointment and the purpose of the budget program, the quantity and time of purchase of licenses shall be coordinated implementations and replications of the information project over time. On the licenses delivered with annual technical support, expenses on their purchase join the cost of annual technical support.

60. Form 01-311 (appendix 66) it is intended for calculation of expenses on subsidies to legal entities, including country (farms). Together with calculation the proving documents in the directions of costs are submitted.

Calculation for this form consists of three Sections.

In the first Section the total amount of income gained by the legal entity from implementation of economic activity is specified.

In the second Section the total amount of expenses with reduction of disaggregation on main types of expenses is specified.

In the third Section the amount of excess of expenses over the income of legal entities, that is the amount compensated from the relevant budget is specified.

Based on calculations for the form 01-311, provided by legal entities, the administrator of the budget programs constitutes summary form 01-311 - the code (appendix 67) for calculation of expenses on subsidies to legal entities, including country (farms).

These calculations shall be represented with reasons and obligatory disaggregation on each expense type and be signed by the chief accountant, or the head of financial and economic service.

If forms 01-311 and 01-311 the code are not suitable for expense determination by separate types of subsidies to legal entities, including country (farms), administrators of the budget programs constitute calculations in any form.

These calculations shall be represented with reasons and obligatory disaggregation on each expense type and be signed by the chief accountant, or the head of financial and economic service.

61. For scoping of expenses according to the budget programs directed to provision of transfers, budget credits, implementation of capital expenditures, accomplishment of obligations of the state by administrators of the budget programs calculations in any form are constituted. These calculations shall be represented with reasons and obligatory disaggregation on each expense type.

Calculations for acquired fixed assets shall contain the data meeting polozhennost standards, their actual availability, year of release and depreciation.

62. In the presence at administrators of the budget programs of investment projects disaggregation of the budget investment projects in form according to appendix 68 to Rules is constituted.

In disaggregation of the budget investment projects (appendix 68) are specified:

financing source (with breakdown on the republican budget, the local budget) (the column 3);

financing prior to the beginning of planning period with reduction of disaggregation by years (the column 5);

total amount of financing prior to the beginning of planning period at the level of the investment project (the column 6, 7).

Expenses on budget investments on each project are not declared with the financing period exceeding the normative period of realization established in the corresponding documentation (the feasibility statement, financial and economic reasons, the design estimates) taking into account time necessary on holding competitive procedures.

63. The administrators of the budget programs who included target current transfers in structure of the budget request represent distribution of target current transfers (appendix 69) by regions and the directions.

64. The administrator of the budget programs as a part of the budget request represents the list of costs according to each budget program (subprogramme) by actions according to appendix 70 to Rules.

In appendix 70:

in column 1 the name of action is specified;

in column 2 the code and the name of specifics of economic classification of expenses is specified;

in column 3 the name of transaction type, planned on specifics is specified;

in columns 4, 5 and 6 expense amounts are specified planning period in thousands of tenges.

65. The list of the received and used connected grants is submitted as of January 1 of the current financial year with obligatory breakdown of the amount of grants in the directions of expenditure (components) and is constituted in form according to appendix 71 to Rules.

66. Information on the received and used untied grants is submitted as of January 1 of the current financial year in the following forms:

1) data on the provided untied grants on delivery of goods, performance of works and rendering services, except for training abroad, in form according to appendix 72 to Rules;

Information on the exchange rates of currencies on the amounts reflected in dollars the United States of America in columns 5, of the 6 and 7 appendix 72 to Rules on the date of signing of the relevant agreement on untied grant is for information only attached to data, in the column 14 of appendix 72 to Rules results of project implementation are specified;

2) data on the provided untied grants on training abroad in form according to appendix 73 to Rules.

Training abroad implies rates, seminars, trainings and other types of advanced training abroad of officials of the state organizations of the Republic of Kazakhstan (except for technicians).

In the column 5 of appendix 73 to Rules the number of participants is specified on each category (level) of position.

67. The forecast of receipts and expenses of money from sales of goods (works, services) by public institutions remaining at their order for planning period is constituted in form according to appendix 74 to Rules.

68. The report following the results of monitoring of the budget investment projects, including target transfers on development, following the results of the first quarter of the current financial year, is constituted taking into account long-term indicators of economic and social return from implementation of the budget investment projects and filled in in form and according to the procedure, determined by the central authorized body by state planning.

69. The explanatory note is constituted in any form, information in it is stated briefly.

According to Article 67 of the Budget code the explanatory note to the budget request contains:

1) the short description of the results achieved indicators for accounting financial year;

2) the short description of the current situation, the available problems;

3) the description of ways of improvement of situation and the problem resolution, goal achievement and the planned target indicators determined in the draft of the development plan for state body;

4) the description of ways of improvement of situation and the problem resolution, goal achievement and the planned target indicators determined in the development plan for area, city of republican value, the capital;

5) the description is more whole than the budget programs and the planned resulting effects of the budget programs;

6) information concretizing the directions of expenditure of budgetary funds by the budget programs and the budget subprogrammes, the description of direct results of the budget programs.

70. Before entering of the budget request into the central authorized body on budgetary planning, administrators of republican budget programs submit the budget request and calculations to it for consideration of the departmental budget commission.

Chapter 3. Procedure for submission of the budget request

71. According to Article 66 of the Budget code for planning of expenses of the budget the administrators of republican budget programs developing development plans for state body represent:

till March 15 of the current financial year in the central authorized body on state planning drafts of development plans for state bodies or projects of changes and amendments in the development plans for state bodies, drafts of the budget programs approved by the departmental budget commission;

calculation of financial requirement for goal achievement and target indicators of drafts of development plans for state body;

till May 15 of the current financial year in the central authorized body on budgetary planning drafts of development plans for state body or projects of changes and amendments in the development plans for state body having positive offers of the Republican budget commission, the budget requests in full and drafts of the budget programs.

The administrators of republican budget programs who are not developing development plans for state bodies till May 15 of the current financial year represent to the central authorized body on budgetary planning the budget requests in full and drafts of the budget programs.

Administrators of local budget programs till May 15 of the current financial year represent to local authorized body on state planning, except for administrators of the budget programs financed from budgets of the cities of district value, villages, settlements, rural districts which represent to local authorized bodies on state planning of areas (the cities of regional value), the budget requests in full and drafts of the budget programs.

In cases of evaluating results results of assessment are applied to the documents specified in this Item.

72. The administrator of republican budget programs introduces the budget request in the central authorized body on budgetary planning by means of information system of state planning.

73. The administrator of local budget programs introduces the budget request in local authorized body on state planning on paper in one copy with the numbered pages, in the stitched type and in the form of the electronic document by means of use of single system of electronic document management of state bodies or on electronic media.

If the administrator of the budget programs in the draft of the development plan for state body or the project of changes and amendments in the development plan for state body suggests to develop or make changes and additions to the regulatory legal acts requiring additional expenses or reducing budget receipts, along with the budget request the draft of the corresponding regulatory legal act is introduced.

74. The central authorized body on budgetary planning provides readiness of information system on planning of the budget for timely submission of the budget requests by administrators of republican budget programs.

75. Date of submission of the budget request date of its registration in the central authorized body on budgetary planning or local authorized body on state planning is considered.

76. In case of discrepancy of the budget request to requirements of the budget legislation of the Republic of Kazakhstan for its creation and representation the central authorized body on budgetary planning or the local authorized body on state planning shall return it to the administrator of the budget program without consideration.

77. The administrator of the budget programs submits the modifed budget request to the central authorized body on budgetary planning or local authorized bodies on state planning within five working days from the date of its return.

The administrators of the budget programs financed from budgets of the cities of district value, villages, settlements, rural districts according to offers of the budget commission of the area (the city of regional value) represent to local authorized body on state planning of the area (the city of regional value) the modifed budget request within five working days from the date of its return.

78. Consideration of the documents submitted by the administrator of the budget programs according to Item 71 of Rules is performed within 15 working days from registration date in the central authorized body on budgetary planning and local authorized body on state planning.

79. According to Article 68 of the Budget code the central authorized body on state planning taking into account results of efficiency evaluation of goal achievement of development plans for state bodies and indicators of the budget programs considers:

1) drafts of development plans for state body or projects of changes and amendments in development plans for state bodies regarding their compliance to higher documents of System of state planning, ensuring goal achievement and target indicators of higher documents of System of state planning, degree of approachibility of target indicators, influences on social and economic development of the country;

2) drafts of the budget programs of administrators of the republican budget programs developing development plans for state bodies regarding correctness of the choice of indicators of results, availability of agreement of indicators of results of the budget programs with target indicators of the development plan for state body, degree of approachibility of indicators of results.

80. The central authorized body on budgetary planning taking into account budget implementation analysis results for accounting financial year, and also results of efficiency evaluation of goal achievement of development plans for state bodies and indicators of the budget programs considers:

1) the budget requests of administrators of the budget programs regarding their compliance to budget and other legislation of the Republic of Kazakhstan, to the forecast of social and economic development, the operating natural regulations and drafts of the budget programs, at the same time by consideration of the budget requests the database of goods prices, works, services established by the legislation of the Republic of Kazakhstan on public procurements as reference point is also used when calculating for expense types for each budget program. At the same time, is guided by the price which is not exceeding the actual average price for the commodity unit, works, services provided in the database of the prices. In case of absence in the database of the prices the documents proving the planned expenses (copies of agreements, price lists) are used;

2) indicators of drafts of the budget programs of administrators of the budget programs developing development plans for state bodies regarding their interrelation with the purposes and target indicators of the development plan for state body;

3) indicators of drafts of the budget programs of administrators of the budget programs which are not developing development plans for state bodies regarding their compliance to functions, powers, activities of the administrator of the budget programs.

81. The local authorized body on state planning taking into account budget implementation analysis results for accounting financial year and efficiency evaluations of goal achievement of the development plan for area, the city of republican value, the capital and indicators of the budget programs considers:

1) the budget requests of administrators of the budget programs regarding their compliance to budget and other legislation of the Republic of Kazakhstan, to the forecast of social and economic development of the region, the city of republican value, the capital, target indicators of development programs of the territories, drafts of the budget programs and the operating natural regulations, at the same time by consideration of the budget requests the database of goods prices, works, services established by the legislation of the Republic of Kazakhstan on public procurements as reference point is also used when calculating for expense types for each budget program. At the same time, is guided by the price which is not exceeding the actual average price for the commodity unit, works, services provided in the database of the prices. In case of absence in the database of the prices the documents proving the planned expenses (copies of agreements, price lists) are used;

2) drafts of the budget programs of administrators of the budget programs regarding correctness of the choice of indicators of results, availability of agreement of indicators of results with the purposes, target indicators of development programs of the territories, degrees of approachibility of indicators of results, and also their compliance to functions, powers, activities of the administrator of the budget programs.

82. By consideration of the budget requests of administrators of the budget programs for the corresponding planning period the central authorized body on budgetary planning and local authorized body on state planning is considered:

1) results of execution republican and the corresponding local budgets for the expired financial year by the analysis of execution of the budget programs in the expired financial year and their comparisons to the amounts of the budget programs provided in the budget request for the next planning period, the reasons which entailed not development of budgetary funds according to each budget program;

2) the reports on implementation of development plans for state bodies for accounting financial year submitted by administrators of the budget programs and results of efficiency evaluation of activities of state bodies on management of budgetary funds regarding achievement of results of the budget programs;

3) conclusions and recommendations made by Calculating committee on control of execution of the republican budget to the report of the Government of the Republic of Kazakhstan and audit committees of areas, cities of republican value, the capital about execution republican, the corresponding local budgets for the expired financial year regarding consideration of the budget programs of expenses declared by administrators regarding their justification;

4) according to the state investment projects documentation availability according to the budget legislation, and also results of monitoring and assessment, taking into account long-term indicators of economic and social return from realization of budget investments is considered;

5) on budget credits accomplishment of conditions of the credit agreement and use of budget credit on purpose is considered;

6) on target transfers on development the analysis of goal achievement and tasks for which solution the target transfers on development provided in draft agreements on target transfers are allocated.

83. The central authorized body on state planning by results of consideration of drafts of development plans for state bodies or projects of changes and amendments in development plans for state bodies, drafts of the budget programs creates the conclusions and sends no later than April 15 of the current financial year to the central authorized body on budgetary planning for removal at consideration of the Republican budget commission and to administrators of the budget programs.

The central authorized body on budgetary planning following the results of consideration of the materials specified in subitems 1), 2) and 3) of Item 80 of Rules creates the conclusions according to the budget requests and drafts of the budget programs.

The conclusions of the central authorized body on budgetary planning according to drafts of the budget programs are created taking into account the conclusions of the central authorized body on state planning and offers of the Republican budget commission on drafts of development plans for state bodies or projects of changes and amendments in development plans for state body.

The central authorized body on budgetary planning submits for consideration of the Republican budget commission of the conclusion on the budget requests, drafts of the budget programs.

The budget request of Calculating committee on control of execution of the republican budget goes for consideration to the central authorized body on budgetary planning which prepares the conclusion on it and includes in the draft of the republican budget without modification.

Local authorized bodies on state planning following the results of consideration of the budget requests, drafts of the budget programs of administrators of local budget programs create the conclusions according to the budget requests and drafts of the budget programs and send them for consideration of the relevant budget commission.

84. Disagreements between administrators of the budget programs and the central authorized body on budgetary planning and (or) local authorized body on state planning are considered by the relevant budget commission, except for disagreements between the administrators of the budget programs financed from budgets of the cities of district value, villages, settlements, rural districts and local authorized bodies on state planning of areas (the cities of regional value) which are considered by the budget commissions of areas (the cities of regional value).

The relevant budget commission considers the materials specified in Items 79, of 80, of 81 and 83 Rules and develops on them offers.

85. Administrators of republican budget programs according to offers of the Republican budget commission represent:

in the central authorized body on budgetary planning modifed drafts of the budget programs and the budget requests;

in the central authorized body on state planning modifed drafts of development plans for state bodies or projects of changes and amendments in development plans for state bodies of state body, drafts of the budget programs of administrators of the republican budget programs developing development plans for state body.

The administrators of the budget programs who are not developing development plans for state body according to offers of the relevant budget commission represent to the central authorized body on budgetary planning or local authorized bodies on state planning respectively, except for administrators of the budget programs financed from budgets of the cities of district value, villages, settlements, rural districts which represent to local authorized bodies on state planning of areas (the cities of regional value), modifed drafts of the budget programs and the budget requests.

Appendix 1

to Rules of creation and submission of the budget request

Form ____________________

Administrator of the budget programs

The budget request on _____________ years

__________________________________________________________________

(signature of the chief of staff of the central executive body / head of public institution

___________________________________________________________________
                       (data of the executive in charge)

Appendix 2

to Rules of creation and submission of the budget request

Form 01-111

Calculation of expenses on compensation of administrative government employees

                                                                      Codes     

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