Article 118. Types of budget reporting Budget Code of the Republic of Kazakhstan

Home / Codes / Article 118. Types of budget reporting Budget Code of the Republic of Kazakhstan

1. Budget reports are prepared by state institutions, administrators of budget programs, authorized budget execution bodies and offices of akims of towns of district significance, villages, settlements, rural districts.

2. Budget reporting includes the following types of reports, compiled by:

1) state institutions:

a report on the execution of the financing plan;

a report on the execution of plans for the receipt and expenditure of money from the sale of goods (works, services);

a report on the receipt and expenditure of money from philanthropic activities and (or) sponsorship activities, and (or) patronage activities, and (or) activities to support a small homeland;

2) administrators of budget programs:

a report on the implementation of the financing plan;

a report on the execution of targeted transfers allocated from the higher budget;

3) the authorized body for budget execution, the state treasury and the offices of akims of towns of district significance, villages, settlements, rural districts:

a report on the execution of the republican, relevant local budget, the budget of the region, district (town of regional significance), town of district significance, village, settlement, rural district, state and consolidated budgets;

cash flow report on the cash control account of the National Fund of the Republic of Kazakhstan;

a report on the execution of plans for receipts and expenditures of money from the sale of goods (works, services) for the state, republican and local budgets;

a report on the receipt and expenditure of money from philanthropic activities and (or) sponsorship activities, and (or) patronage activities, and (or) activities to support a small homeland in the state, republican and local budgets.

3. The central authorized body for budget execution shall establish additional forms of budget reporting within its competence.

4. Central and local government agencies and state institutions are required to be guided by regulatory legal acts on the preparation and presentation of budget reports.

5. The procedure for drawing up and submitting budget reports is determined by the central authorized body for budget execution.

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

President

Republic of Kazakhstan

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