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PRESIDENTIAL DECREE OF THE REPUBLIC OF KAZAKHSTAN

of December 9, 2016 No. 388

About approval of Rules of carrying out provisional estimate of the draft of the republican budget for the main directions of its expenses and modification and amendments in some presidential decrees of the Republic of Kazakhstan

(as amended on 26-11-2022)

According to Item 1 of article 27 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" POSTANOVLYAYU:

1. Approve the enclosed Rules of carrying out provisional estimate of the draft of the republican budget for the main directions of its expenses.

2. Ceased to be valid according to the Presidential decree of the Republic of Kazakhstan of 05.05.2018 No. 681

3. To the government of the Republic of Kazakhstan and Calculating committee on control of execution of the republican budget to take the measures following from this Decree.

4. This Decree becomes effective since January 1, 2017.

President of the Republic of Kazakhstan

N. Nazarbayev

Approved by the Presidential decree of the Republic of Kazakhstan of December 9, 2016 No. 388

Rules of carrying out provisional estimate of the draft of the republican budget for the main directions of its expenses

Chapter 1. General provisions

1. These rules of carrying out provisional estimate of the draft of the republican budget for the main directions of its expenses (further – Rules) are developed according to the Law of the Republic of Kazakhstan "About the state audit and financial control" and determine procedure for carrying out by the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) provisional estimate of the draft of the republican budget for the main directions of its expenses (further – project evaluation of the budget).

2. Project evaluation of the budget provides carrying out the analysis of justification of indicators of the draft of the republican budget for planning period (further – the budget statement), availability and sufficiency of regulatory legal and methodical base for project development of the budget, and also creation and representation of results of project evaluation of the budget with the recommendations developed by the Highest auditor chamber (further – the conclusion by assessment) in the Government of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan.

3. When evaluating the budget statement the Highest auditor chamber is guided by the Constitution of the Republic of Kazakhstan, the Budget code of the Republic of Kazakhstan (further – the Budget code), the Law of the Republic of Kazakhstan "About the state audit and financial control", other regulatory legal acts, and also these rules.

4. Objects of project evaluation of the budget are the central authorized bodies on the state and budgetary planning, administrators of republican budget programs, subjects of the quasi-public sector and other objects of the state audit and financial control.

5. The main to the directions of expenses are the expenses determined by Item 1 of Article 53 of the Budget code, except for the expenses aimed at providing activities of administrators of the budget programs for accomplishment of the functions of public administration having permanent nature.

6. Selection of the budget programs for evaluating the budget statement is performed annually by the Highest auditor chamber taking into account information containing in the report of the Highest auditor chamber on execution of the republican budget for the previous financial years, the conclusions by results of assessment of implementation of documents of System of state planning and efficiency evaluation of management of budgetary funds.

7. The main sources when evaluating the budget statement, without being limited to following, are (further – assessment materials):

1) regulatory legal acts;

2) results of the state audit and financial control;

3) forecast of social and economic development of the country for the medium-term period;

4) reports of the Government of the Republic of Kazakhstan on execution of the republican budget;

5) conclusion about results of assessment of implementation of documents of System of state planning;

6) conclusion about results of efficiency evaluation of management of budgetary funds;

7) statistical data across the Republic of Kazakhstan;

8) budget requests of administrators of the budget programs;

9) decisions of the Republican budget commission;

10) the finished limits of expenses of administrators of the budget programs, limits on new initiatives;

11) the conclusions of the central authorized body on budgetary planning on expenses of administrators of the budget programs;

12) the conclusions of the central authorized body on state planning and the central authorized body on budgetary planning by results of consideration of drafts of development plans (projects of changes and amendments in development plans) and drafts of the budget programs;

13) the reporting of the Ministry of Finance of the Republic of Kazakhstan (performance reports of the republican budget, reports on receivables and payables of the republican budget, the analytical report about execution of the republican (local) budget for results of the budget monitoring, etc.);

14) conclusions and recommendations made by the Highest auditor chamber to the report of the Government of the Republic of Kazakhstan on execution of the republican budget for accounting financial year;

15) opinions of independent experts;

16) standards, provisions, methodical recommendations and documents of title (charters, registration certificates);

17) population survey results, materials of mass media and non-governmental organizations.

Chapter 2. Purpose, main objectives and criteria for evaluation of the budget statement

8. The purpose of project evaluation of the budget is determination of reliability and compliance of the budget statement to provisions of the budget legislation, to conclusions and recommendations made by the Highest auditor chamber to the report of the Government of the Republic of Kazakhstan on execution of the republican budget for the previous financial years.

9. The main objective when evaluating the budget statement is providing:

1) timely submission to the Government of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan of the reasonable and authentic conclusion by assessment;

2) respect for the principles of the budget system (realness, justification, effectiveness and efficiency).

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