Article 2. The main purpose and objectives of the budget legislation of the Republic of Kazakhstan and general requirements to the recipients of budgetary funds Budget Code of the Republic of Kazakhstan

Home / RLA / Article 2. The main purpose and objectives of the budget legislation of the Republic of Kazakhstan and general requirements to the recipients of budgetary funds Budget Code of the Republic of Kazakhstan

Article 2. The main purpose and objectives of the budget legislation of the Republic of Kazakhstan and general requirements to the recipients of budgetary funds Budget Code of the Republic of Kazakhstan

1. The main purpose of the budget legislation of the Republic of Kazakhstan shall be to ensure harmonization of strategic goals of public administration, tasks and functions of the state with the amount of budgetary funds required for their achievement or implementation in accordance with the budgetary policy.

2. The main tasks of the budget legislation of the Republic of Kazakhstan shall be:

1) establishment of basic provisions, principles and mechanisms of functioning of the budget system, education and use of budgetary funds, as well as formation and use of the National Fund of the Republic of Kazakhstan;

2) regulation of budgetary, inter-budgetary relations;

3) creation of legal bases for effective management of public finances and budget through the principles of the budget system.

3. In order to realize the main purposes and objectives of the budget legislation of the Republic of Kazakhstan, the following requirements shall be provided:

budget program administrators, local executive bodies and other recipients of budget funds shall be prohibited from submitting proposals to the President of the Republic of Kazakhstan, the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the central authorized body for budget planning and local authorized bodies for state planning to increase budget expenditures outside the budget planning process;

administrators of budget programs, local executive bodies and other recipients of budget funds shall be prohibited to make proposals to the President of the Republic of Kazakhstan, the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, related to change of mechanisms or instruments of fulfillment of tasks of the budget legislation of the Republic of Kazakhstan, established by paragraph 2 of this Article, without coordination with the central authorized body on budget policy, central authorized body on budget planning, local authorized body on state planning, as well as, if necessary, central authorized body on budget execution and state treasury;

local authorized sectoral state bodies shall be prohibited to coordinate proposals of central sectoral state bodies on increase, reduction and (or) redistribution of budget expenditures without coordination with the local authorized body on state planning and compliance with the procedures provided for by paragraph 2 of Article 73 of this Code.

4. Disagreements between administrators of budget programs and the central authorized body on budget planning and (or) local authorized body on state planning shall be considered by the relevant budget commission, except for disagreements between administrators of budget programs financed from budgets of cities of district significance, villages, settlements, rural districts, and local authorized bodies on state planning of districts (cities of regional significance), shall be considered by the local community meeting.

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

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Republic of Kazakhstan

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