Article 21. Reporting on the use of reserves Budget Code of the Republic of Kazakhstan

Home / RLA / Article 21. Reporting on the use of reserves Budget Code of the Republic of Kazakhstan

1. The central authorized body for budget execution and the local authorized body for budget execution, together with the administrators of budget programs, shall generate reports on the use of reserves for the fiscal year.

2. Reports on the use of reserves shall be formed by their types, indicating the reasons for the allocation of funds, the final results achieved, provided for by the passports of the relevant budget programs, and should contain information about the absence of alternative sources in the budget for the corresponding costs and the reasons for the impossibility of planning them when developing the budget.

3. Reporting on the use of reserves shall be subject to publication in accordance with Article 40 of this Code.

4. Information on the use of reserves shall be included in the annual performance report of the relevant budget.

5. The procedure for generating reports on the use of reserves and their publication shall be 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

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases