Article 41. Responsibility of budget process participants for violation of budget legislation of the Republic of Kazakhstan Budget Code of the Republic of Kazakhstan 

      1. The first head of the budget program administrator shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

      use of targeted transfers from the National Fund of the Republic of Kazakhstan not in accordance with their intended purpose;

      timely submission of the budget request and the budget program passport to the relevant authorized bodies, including through the information system;

      spending of funds of the special state fund not in accordance with the legislation of the Republic of Kazakhstan on the return of illegally acquired assets to the state;

      inefficient planning and (or) inefficient use of budgetary funds, expressed in:

      exceeding approved natural standards;

      absence of documents (investment proposal, feasibility study, financial and economic feasibility study, design and estimate documentation) and (or) decisions (conclusions, examinations) of the relevant bodies and (or) organizations provided for by the budgetary legislation of the Republic of Kazakhstan;

      spending budget funds for the maintenance of objects not listed on the balance sheet of the corresponding administrator of budget programs, unless otherwise provided by the legislation of the Republic of Kazakhstan;

      spending budget funds for the maintenance of facilities not commissioned in accordance with the procedure established by the legislation of the Republic of Kazakhstan, unless otherwise provided by the legislation of the Republic of Kazakhstan;

      lack of economic effect from the implementation of state investment projects, determined in accordance with the legislation of the Republic of Kazakhstan.

      2. The budget program manager shall be responsible, as established by the Laws of the Republic of Kazakhstan, for:

      drawing up a passport of the budget program, validity and completeness of the passport of the budget program, reliability of calculations for the budget program (subprogram), including through the information system, inclusion of state investment projects that shall not meet the requirements of paragraph 8 of Article 148 of this Code;

      compliance with the requirements established by paragraph 8 of Article 75 of this Code;

      inefficient implementation of budget programs;

      reliability, correctness and timeliness of submission of funding plans of the budget program administrator and individual funding plans to the state treasury or local authorized budget execution body;

      timely amendments to the funding plans of budget program administrators;

      rationale for budgetary reallocation of the budget programme (subprogrammes);

      untimely performance and submission of the results of monitoring the implementation of state investment projects to the relevant state bodies and (or) non-use of its results in project management;

      untimely provision of the return of budget funds to the relevant budget in cases established by this Code;

      reliability of information on the basis of which a list of budget programs shall be formed, according to which the use (reuse) of funds in the next financial year shall be allowed;

      reliability and completeness of the report on the implementation of the budget program;

      non-utilization of the state external loan within the period established by the loan agreement, or the extension of the period for the development of the state external loan, which resulted in the failure to achieve the goals and objectives stipulated by the loan agreement;

      full and (or) partial cancellation of the state external loan, except for cases due to savings on the state external loan, which resulted in failure to achieve the goals and objectives stipulated by the loan agreement.

      3. The chairman of the budget commission shall be responsible, established by the Laws of the Republic of Kazakhstan, for the activities carried out by the commission.

      4. When the budget commission considers draft regulatory legal acts specified in Article 73 of this Code, the responsibility established by the Laws of the Republic of Kazakhstan shall be borne by:

      the first head of the central state body - the developer or the local state body - the developer of the regulatory legal act - for the completeness and reliability of financial and economic calculations and justifications indicating the sources of financing, imposing additional costs on lower budgets without appropriate compensation;

      Secretary of the republican or local budget commission - for submitting to the republican or local budget commission the conclusions of the working body without financial and economic calculations and justifications indicating the sources of funding or conclusions involving the imposition of additional costs on lower budgets without appropriate compensation.

      5. The first head of the central state body developing the development plan of the state body shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

      reliability and completeness of the content of the development plan of the state body;

      achievement of planned goals and target indicators within the funds provided for by the republican budget;

      reliability and completeness of the report on the implementation of the development plan of the state body.

      6. Akim of the region, cities of republican significance, the capital and the first head of the relevant local state body shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

      reliability and completeness of the content of the development plan of the region, the city of republican significance, the capital;

      reliability and completeness of the report on the implementation of the plan for the development of the region, the city of republican significance, the capital;

      non-compliance with the debt limit of local executive bodies of regions, cities of republican significance, the capital.

      7. The first heads of the respective administrator of budget programs and the subject of the quasi-public sector shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

      completeness of the content of the development plan or action plan of the subject of the quasi-public sector and the timeliness of its submission to the authorized bodies;

      validity of submitted investment proposals and feasibility and (or) financial and economic substantiations.

      8. When planning transfers of a general nature and their use, the responsibility established by the Laws of the Republic of Kazakhstan shall be borne by:

      the first head of the central sectoral state body for the timeliness of the development of methods for financing current, including capital and development costs, the reliability and validity of indicators adopted when calculating general transfers;

      heads of central and local authorized bodies of the relevant industries (spheres) and akims of regions, cities of republican significance, the capital, districts (cities of regional significance), cities of regional significance, villages, towns, rural districts for the validity and reliability of the information provided to the calculations of general transfers;

      akim of the region, city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district for the use of general transfers not in accordance with the Law and the decision of the corresponding maslikhat on the volume of general transfers.

      9. When allocating targeted transfers from the higher budget to the lower budget and their use, the responsibility established by the Laws of the Republic of Kazakhstan shall be borne by:

      the first head of budget program administrators of a higher budget for non-transfer of target transfers to lower budgets in accordance with the individual payment financing plan;

      First head of the higher budget program administrator, who lists targeted development transfers for failure to achieve the final results stipulated by the passports of the corresponding local development budget programs;

      the first head of the administrator of budget programs of the higher budget, which shall be the single organizer of the tender for public procurement, for late holding of competitive procedures;

      akim of the region, city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district and the first head of the relevant administrators of local budget programs for the use of targeted transfers not in accordance with the passport of the budget program, failure to achieve results, including with the full use of budget funds, failure to report on the results achieved through the use of the received targeted transfers;

      akim of the region, city of republican significance, capital, district (city of regional significance), city of regional significance, village, settlement, rural district, first head of administrators of budget programs of the lower budget for non-utilization of target transfers received from the higher budget, which resulted in non-achievement of results.

      10. The first heads of legal entities or entities of the quasi-public sector that receive transfers to legal entities or budget funds for the implementation of the state task are responsible, established by the Laws of the Republic of Kazakhstan, for:

      achievement of indicators of results defined in the development plans of state bodies, development plans, action plans of entities of the quasi-public sector, as well as long-term development strategies of autonomous educational organizations and (or) passports of budget programs of the corresponding budget program administrators;

      validity and reliability of calculations for the budget programme (subprogramme), completeness and timeliness of submission of the budget programme (subprogramme);

      validity and reliability of reports on the use of transfers to legal entities or on the fulfillment of a government assignment.

      11. The first head of the subject of the quasi-public sector shall be responsible, established by the Laws of the Republic of Kazakhstan, for non-fulfillment or incomplete fulfillment of obligations to implement (implement) the pilot project and (or) manage it.

      12. The first heads of entities of the quasi-public sector, to increase (form) the authorized capital of which funds shall be provided for the corresponding financial year in the Law on the republican budget or in the decision of the maslikhat on the local budget, shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

      untimely monitoring of the implementation of budget investments;

      non-use of the results of monitoring the implementation of budget investments in project management;

      failure to achieve the final results stipulated by the passports of budgetary development programs;

      failure to achieve the results of budget investments provided for by the financial and economic justification, including with the full use of the allocated budget funds;

      use of funds remaining at the disposal of the quasi-public sector entity after payment of dividends (part of net income) not in accordance with the dividend policy.

      13. The first head of a state institution shall ensure and bear responsibility established by the Laws of the Republic of Kazakhstan for:

      compliance with the requirements of the legislation of the Republic of Kazakhstan on public procurement, civil legislation of the Republic of Kazakhstan when registering civil transactions;

      lawfulness and validity of submission of the invoice for payment;

      accuracy of the specified details and amounts in the invoice for payment and supporting documents;

      timely and complete fulfillment of obligations to make payments in favor of recipients of money;

      reliability of confirmation of the delivery of goods, work performed and (or) services rendered in accordance with the concluded civil law transactions;

      submission to the state treasury body of documents confirming the validity of the payment under the registered civil law transaction.

      14. The first head of the subject of the quasi-public sector, the general contractor within the framework of treasury support, borrowers who have attracted a loan guaranteed by the state provide and bear responsibility established by the Laws of the Republic of Kazakhstan for:

      lawfulness and validity of payment orders;

      accuracy of the specified details in payment orders;

      timeliness and completeness of fulfillment of obligations to make payments in favor of the recipient of money;

      reliability of performed operations;

      submission of documents confirming the validity of the payment to the state treasury bodies.

      15. The borrower under a loan having a state guarantee shall be liable, as established by the Laws of the Republic of Kazakhstan, for misuse of funds received under a loan guaranteed by the Government of the Republic of Kazakhstan and for the return of funds diverted to fulfill obligations under the state guarantee in case of non-fulfillment by the borrower of debt obligations under the loan.

      The borrower shall be liable under the loan secured by the Government, as established by the Laws of the Republic of Kazakhstan, for misuse of funds received and return of funds diverted to fulfill obligations under the guarantee of the Government, in case of non-fulfillment by the borrower of debt obligations under the loan.

      16. The first head of the subject of the quasi-public sector shall be responsible, established by the Laws of the Republic of Kazakhstan, for:

      completeness of information on internal and external loans and debt and timeliness of its submission to the authorized bodies;

      non-utilization of a non-state loan guaranteed by the state within the period established by the loan agreement, or the extension of the period for the development of a non-state loan guaranteed by the state, which resulted in the failure to achieve the goals and objectives stipulated by the loan agreement;

      full and (or) partial cancellation of a non-state loan under a state guarantee, except for cases due to savings on a non-state loan under a state guarantee, which entailed failure to achieve the goals and objectives stipulated by the loan agreement.

      17. Legal entities determined to carry out economic expertise of state investment projects bear responsibility for the quality of economic expertise established by the Laws of the Republic of Kazakhstan.

      18. The borrower and the ultimate borrower under the budget loan shall be liable as established by the Laws of the Republic of Kazakhstan for:

      use of the budget loan for other purposes;

      non-payment, late repayment of the budget loan.

      19. The first heads of the central state and local executive bodies shall be responsible, established by the Laws of the Republic of Kazakhstan, for the fulfillment of state obligations under public-private partnership projects within the budgeted funds for the corresponding fiscal year.

      20. The first heads of central state and local executive bodies, entities of the quasi-public sector, legal entities receiving budget funds shall be responsible for the accuracy of materials, information and documents published in accordance with Article 40 of this Code. 

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

President    

Republic of Kazakhstan     

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