Article 103. Budget execution process Budget Code of the Republic of Kazakhstan

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Budget execution procedures include:

1) preparation by government agencies of individual financing plans for obligations and payments and their submission to administrators of budget programs;

2) preparation by administrators of budget programs of financing plans for obligations and payments and their submission to the state treasury and (or) the local authorized body for budget execution;

3) preparation by the central authorized body for budget execution of a consolidated plan for republican budget receipts, the state treasury and (or) the local authorized body for budget execution, respectively, a consolidated plan for financing obligations, a consolidated plan for receipts and financing payments for the republican and local budgets;

4) execution of the revenue budget by crediting revenue to a unified treasury account;

5) execution of the expenditure budget by writing off funds from a unified treasury account as a result of payments and transfers made by government agencies in accordance with registered civil law transactions and other obligations.

Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.

President

Republic of Kazakhstan

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