Article 4. Basic principles of the budget system of the Republic of Kazakhstan Budget Code of the Republic of Kazakhstan

Home / RLA / Article 4. Basic principles of the budget system of the Republic of Kazakhstan Budget Code of the Republic of Kazakhstan

The budget system of the Republic of Kazakhstan shall be based on the following basic principles:

1) the principle of unity - the application of uniform principles of organization and functioning of the budget system using uniform procedures and technical solutions of the budget process in the Republic of Kazakhstan;

2) the principle of sustainability of public finances - the formation of a budgetary policy that shall ensure financing the implementation of the tasks and functions of the state, taking into account its obligations in the long and medium term;

3) the principle of completeness - the completeness of the reflection and accounting in the budget and the National Fund of the Republic of Kazakhstan of all relevant revenues and expenses provided for by the legislation of the Republic of Kazakhstan, the prevention of offsets of mutual claims using budget funds, as well as concessions of rights of claims on budget funds;

4) the principle of validity - planning and use of budget funds, the National Fund of the Republic of Kazakhstan and state assets in accordance with indicators of forecasting socio-economic development on the basis of regulatory legal acts and other documents that determine the need to include certain revenues or expenses in the draft budget and the validity of their volumes;

5) the principle of consistency - compliance by state bodies with previously having adopted decisions in the field of budgetary relations, reflection in the budget documentation of information for the last three reporting fiscal years and for three years provided for by the approved (updated) budget for the planning period;

6) the principle of efficiency - the implementation of the budgetary process, planning and use of funds of the National Fund of the Republic of Kazakhstan based on the need to achieve the optimal ratio between costs and results, ensuring the implementation of state functions and the quality provision of public services with a minimum amount of budgetary funds;

7) the principle of effectiveness - planning and execution of the budget, the use of funds of the National Fund of the Republic of Kazakhstan, the adoption of administrative and management decisions focused on achieving indicators of results provided for by plans for the development of state bodies, plans for the development of regions, cities of republican significance, the capital, development plans or action plans of entities of the quasi-public sector, or passports of budget programs;

8) the principle of budget independence - the establishment of a stable distribution of revenues between budgets of different levels and the determination of the directions of their expenditure in accordance with this Code, the right of all levels of government to independently carry out the budget process in accordance with this Code, inadmissibility of withdrawal of income additionally received during the execution of local budgets, and balances of budget funds of local budgets to higher budgets, inadmissibility of imposing additional expenses on lower budgets without their corresponding compensation;

9) the principle of cash unity - crediting all revenues to the budget to a unified treasury account and the implementation of all provided expenses from a unified treasury account in national currency;

10) the principle of transparency - openness and accessibility of the budget process for society, mandatory publication of regulatory legal acts in the field of budget legislation of the Republic of Kazakhstan, information on public finances, approved (updated, adjusted) budgets and other documents defined by this Code, with the exception of information constituting a state or other secret protected by the Law.

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

President

Republic of Kazakhstan

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