Article 20. Reserves of the Government of the Republic of Kazakhstan and local executive bodies Budget Code of the Republic of Kazakhstan

Home / RLA / Article 20. Reserves of the Government of the Republic of Kazakhstan and local executive bodies Budget Code of the Republic of Kazakhstan

1. The reserve of the Government of the Republic of Kazakhstan shall include:

1) emergency reserve;

2) a reserve for life support of the population during the elimination of natural and man-made emergencies;

3) reserve for urgent costs;

4) reserve for fulfillment of obligations under court decisions;

5) a reserve to cover the cash deficit of regional budgets, budgets of cities of republican significance, the capital.

2. The reserve of the local executive body shall include:

1) emergency reserve;

2) reserve for urgent costs;

3) reserve for fulfillment of obligations under court decisions;

4) a reserve to cover the cash deficit of regional (cities of regional significance) budgets or budgets of cities of regional significance, villages, towns, rural districts, respectively.

3. The total volume of the reserve of the Government of the Republic of Kazakhstan shall be formed as part of the republican budget in the amount of up to three percent of the planned volume of revenues of the republican budget for the next fiscal year, excluding transfers.

The total amount of the reserve of the local executive body shall be established by the decision of the relevant local representative body in the amount of at least two percent of the amount of revenues of the relevant local budget, excluding transfers, loans and budget withdrawals to the higher budget.

4. In case of insufficient budgetary funds provided for one of the types of reserve, the Government of the Republic of Kazakhstan or the local executive body shall increase the planned assignments of the corresponding reserve by redistributing the total reserves of the Government of the Republic of Kazakhstan or the local executive body by adjusting the corresponding budget.

5. The emergency reserve shall be used to eliminate emergencies of a social, natural and man-made nature and their consequences, to carry out measures to ensure the legal regime of the state of emergency on the territory of the Republic of Kazakhstan and to provide official humanitarian assistance by the Republic of Kazakhstan to other states.

Financing of revenues from the emergency reserve for measures to eliminate emergency situations of a social, natural and man-made nature and their consequences, provided for by the decisions of the Government of the Republic of Kazakhstan or local executive bodies, respectively, can be carried out by authorized budget execution bodies as administrators of budget programs submit supporting documents in accordance with the legislation of the Republic of Kazakhstan.

6. The reserve for the life support of the population during the elimination of natural and man-made emergencies shall be used for the implementation of measures aimed at preserving the life and maintaining the health of people in emergency zones, on evacuation routes and in places where evacuated people are located.

7. The reserve for urgent costs shall be used to eliminate situations that threaten the political, economic and social stability of the Republic of Kazakhstan or its administrative-territorial unit, as well as the life and health of people.

The reserve of the Government of the Republic of Kazakhstan for urgent expenses must be used for other unforeseen expenses determined by decisions of the Government of the Republic of Kazakhstan.

Funding from the reserve for emergency costs of expenses financed from the Special State Fund shall not be allowed.

8. The reserve for the fulfillment of obligations under court decisions shall be used to fulfill the obligations of the Government of the Republic of Kazakhstan, central state bodies, their departments and territorial subdivisions, local executive bodies for court decisions.

9. The reserve for covering cash deficit shall be used for granting budget credits to lower budgets in case of forecast in the next fiscal year of cash deficit of their budgets in accordance with Article 113 of this Code..

Borrowing by the local executive body of the lower budget and (or) the apparatus of the akim of the city of regional significance, village, settlement, rural district in the event of a forecast in the next fiscal year of a cash shortage can be carried out for up to six months within the fiscal year by adjusting the budget.

10. Allocation of budget funds from the reserves of the Government of the Republic of Kazakhstan and the local executive body of the region, district (city of regional significance) to the lower budget shall be carried out in the form of targeted transfers.

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

President

Republic of Kazakhstan

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