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, budget programmes (subprogrammes) shall be divided into budget programmes (subprogrammes) aimed at:

the exercise of public functions, powers and the public services provision arising from them;

provision of transfers and budget subsidies;

provision of budget loans;

implementation of budget investments;

capital expenditure;

fulfillment of state obligations.

2. Budget programmes (subprogrammes) aimed at the implementation of government functions, powers and the provision of public services arising from them shall include all related operating costs, including research and consulting services.

The cost of research and consulting services shall be established in the manner determined by the central authorized bodies of the relevant industry (sphere) in agreement with the central authorized body for budget planning.

3. Budgetary programmes (subprogrammes) aimed at providing transfers and budgetary subsidies shall include:

1) transfers between budget levels;

2) transfers to individuals, except for cash payments to employees of state institutions;

3) transfers to legal entities, except for state institutions;

4) budget subsidies to individuals and legal entities.

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

Transfers to individuals, in addition to cash payments to employees of state institutions, shall be 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, the founder of which shall be the state, except for state institutions, shall be targeted transfers from the republican budget to autonomous educational organizations, the social health insurance fund, the administration of the Astana International Financial Center in accordance with the legislative acts of the Republic of Kazakhstan.

When introducing amendments and additions legislative acts of the Republic of Kazakhstan providing for the receipt of budget funds in the form of transfers to legal entities, it shall be required to go through 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 shall be allocated subject to the planning of performance indicators in the strategic documents of organizations applying for them.

Transfers to legal entities shall not be allocated to:

1) implementation of budget investments;

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

Transfers to legal entities shall be transferred through the appropriate budget program administrators.

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 the information provided on the progress and results of using transfers to legal entities, with the exception of the social health insurance fund, shall be determined by the central authorized body for budget execution.

Budget subsidies shall be non-refundable payments from the budget, which shall be provided to individuals and legal entities, including peasant or farming households, only in the absence of another way to perform state functions and implement the socio-economic tasks of the development 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 shall be determined by the central state bodies in agreement with the central authorized body for budget planning.

4. Budget programs (subprogrammes) aimed at the implementation of capital expenditures shall 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 revenues carried out under the lease agreement shall be implemented under budget programs (subprogrammes) aimed at capital revenues.

The cost and subject of capital revenues carried out under the lease agreement shall be established in the manner determined by the central authorized body of the relevant industry (sphere) in agreement with the central authorized body for budget planning.

5. The provision of budget loans, the implementation of budget investments, the fulfillment of state obligations shall be implemented in accordance with this Code.

6. Depending on the level of public administration, budget programs shall be divided into:

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

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

3) district (city), 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 the city of regional significance, village, settlement, rural district, approved as part of the budget of the city of regional significance, village, settlement, rural district.

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

7. Depending on the implementation method, budget programs (subprograms) shall be 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 budget program administrator and to be distributed during the current fiscal year among various budget program administrators.

The distribution of such budget programs shall be carried out in the manner determined by the relevant central state bodies in agreement with the central authorized body for budget planning.

8. Budget programmes (subprogrammes) shall be divided into current budget programmes (subprogrammes) and development budget programmes (subprogrammes) with the assignment of the corresponding characteristic (code) as part of a unified budget classification.

Development budget programmes (subprogrammes) shall include budget revenues directed to budgetary investments. The remaining budget revenues shall relate to current budget programmes (subprogrammes).

9. In order to achieve the goal of a development plan of a state body or a development plan of a region, a city of republican significance, a capital, a single final result, the costs of implementing state functions, powers and the provision of public services arising from them, implementing capital revenues, implementing state investment projects, providing transfers and budget subsidies are combined into one budget program while maintaining the budget structure and allocating these costs to separate subprogrammes.

It shall not be allowed to introduce a new budget program aimed at achieving the goal of the approved development plan of a state body or a plan for the development of a region, city of republican significance, 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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