Article 104-1. Responsibility for inefficient planning and (or) inefficient use of budgetary funds of the Budget Code of the Republic of Kazakhstan became invalid with the adoption of the Budget Code of the Republic of Kazakhstan dated March 15, 2025 No. 171-VIII.
Entails responsibility established by the laws of the Republic of Kazakhstan for inefficient planning and (or) inefficient use of budgetary funds, expressed in:
exceeding the approved natural norms;
absence of documents stipulated by the budget legislation of the Republic of Kazakhstan (feasibility study, financial and economic justification, design and estimate documentation) and (or) decisions (conclusions) on them from relevant authorities and (or) organizations;
expenditure of budget funds for the maintenance of facilities that are not listed on the balance sheet of the relevant administrator of budget programs, unless otherwise provided by the legislation of the Republic of Kazakhstan;
expenditure of budgetary funds for the maintenance of facilities that have not been put into operation in accordance with the procedure established by the legislation of the Republic of Kazakhstan, unless otherwise provided by the legislation of the Republic of Kazakhstan;
there is no economic effect from the implementation of budget investments, determined in accordance with the legislation of the Republic of Kazakhstan.
President
Republic of Kazakhstan
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