Article 14. Types of budget programs (subprograms) Budget Code of the Republic of Kazakhstan

Home / RLA / Article 14. Types of budget programs (subprograms) Budget Code of the Republic of Kazakhstan

1. Depending on the content, budgetary programs (subprograms) are divided into budgetary programs (subprograms) aimed at:

implementation of state functions, powers and provision of public services resulting therefrom;

provision of transfers and budget subsidies;

provision of budget loans;

implementation of budget investments;

implementation of capital expenditures;

fulfilling the obligations of the State.

2. Budget programs (subprograms) aimed at the implementation of government functions, powers and the provision of public services arising from them include all related current expenses, including expenses for research and consulting services.

The cost of research and consulting services is established in accordance with the procedure determined by the central authorized bodies of the relevant industry (sphere) in coordination with the central authorized body for budget planning.

3. Budget programs (subprograms) aimed at providing transfers and budget subsidies include:

1) transfers between budget levels;

2) transfers to individuals, except for cash payments to employees of government agencies;

3) transfers to legal entities other than government agencies;

4) budget subsidies to individuals and legal entities.

Transfers between budget levels are regulated by Chapter 15 of this Code.

Transfers to individuals, other than cash payments to employees of government agencies, are cash payments to individuals intended to increase their disposable income or to fully or partially compensate for certain types of costs or damage provided for by legislative acts of the Republic of Kazakhstan.

Transfers to legal entities founded by the state, except for state institutions, are targeted transfers from the republican budget to autonomous educational organizations, the administration of the Astana International Financial Center, as well as from the republican and (or) local budgets to the social health insurance fund in accordance with the legislative acts of the Republic of Kazakhstan.

When making amendments and additions to the legislative acts of the Republic of Kazakhstan providing for the receipt of budget funds in the form of transfers to legal entities, it is required to follow the procedures established by the legislation of the Republic of Kazakhstan on administrative procedures related to the transfer of functions of central and (or) local executive bodies to a competitive environment.

Transfers to legal entities are allocated subject to the planning of performance indicators in the strategic documents of organizations applying for them.

Transfers to legal entities are not allocated for:

1) implementation of budget investments;

2) acquisition of long-term assets stipulated by the Constitutional Law of the Republic of Kazakhstan "On the Astana International Financial Center".

Transfers to legal entities are made through the relevant administrators of budget programs.

The procedure for reporting on the use of transfers to legal entities, the forms and deadlines for its submission, as well as the requirements for information provided on the progress and results of the use of transfers to legal entities, with the exception of the social health insurance fund, are determined by the central authorized body for budget execution.

Budget subsidies are non-refundable payments from the budget that are provided to individuals and legal entities, including peasant or farm enterprises, only in the absence of another way to perform government functions and implement socio-economic development objectives of the republic or region in cases provided for by legislative acts of the Republic of Kazakhstan.

The procedure for the payment of budget subsidies is determined by the central government agencies in coordination with the central authorized body for budget planning.

4. Budget programs (subprograms) aimed at capital expenditures include expenditures aimed at the formation or strengthening of the material and technical base, capital (restoration) repairs, and other capital expenditures in accordance with the economic classification of expenditures, except for budget investments.

Capital expenditures carried out under the lease agreement are implemented according to budget programs (subprograms) aimed at capital expenditures.

The cost and subject of capital expenditures carried out under the lease agreement are established in accordance with the procedure determined by the central authorized body of the relevant industry (sphere) in coordination with the central authorized body for budget planning.

5. The provision of budget loans, the implementation of budget investments, and the fulfillment of State obligations are implemented in accordance with this Code.

6. Depending on the level of government, budget programs are divided into:

1) republican, approved as part of the republican budget;

2) regional, cities of republican significance, the capital, approved as part of the regional budget, the budget of the city of republican significance, the capital;

3) district (city) budgets approved as part of the district (city of regional significance) budget;

4) budget programs of the district in the city, approved as part of the budget of the city of republican significance, the capital, the city of regional significance;

5) budget programs of a city of district significance, village, settlement, rural district, approved as part of the budget of a city of district significance, village, settlement, rural district.

Regional, cities of republican significance, the capital, district (city) budget programs, as well as budget programs of the district in the city and budget programs of the city of district significance, village, settlement, rural district are local budget programs.

7. Depending on the method of implementation, budget programs (subprograms) are divided into:

1) individual budget programs (subprograms) implemented by one administrator;

2) distributable budget programs approved in the budget as part of the budget programs of a certain administrator of budget programs and subject to distribution during the current financial year among various administrators of budget programs.

The allocation of such budget programs is carried out in accordance with the procedure determined by the relevant central state bodies in coordination with the central authorized body for budget planning.

8. Budget programs (subprograms) are divided into current budget programs (subprograms) and budget development programs (subprograms) with the assignment of the corresponding attribute (code) as part of the unified budget classification.

Budgetary development programs (subprograms) include budget expenditures aimed at making budgetary investments. The remaining budget expenditures relate to current budget programs (subprograms).

9. In order to achieve the goal of the development plan of a state body or the development plan of a region, city of republican significance, capital, and a single end result, the costs of implementing government functions, powers, and related public services, capital expenditures, public investment projects, transfers, and budget subsidies are combined into one budget program while maintaining the budget structure and allocation of the specified costs into separate subprograms.

It is not allowed to introduce a new budget program aimed at achieving the goal of an approved development plan of a state body or a development plan for a region, a city of republican significance, or the capital, if there is a budget program aimed at achieving this goal within the budget structure section.

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

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