Article 5. Budget process participants Budget Code of the Republic of Kazakhstan

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Participants in the budget process shall be:

1) Government of the Republic of Kazakhstan, local executive bodies, offices of akims of cities of regional significance, villages, towns, rural districts;

2) representative bodies - the Parliament of the Republic of Kazakhstan and maslikhats;

3) state bodies;

4) state audit and financial control bodies;

5) the central authorized body for budget policy - the central executive body, carrying out management, as well as within the limits stipulated by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of budgetary policy, including in the development of the budgetary system, public finance management and income forecasting, economic policy, investment attraction policy, public-private partnerships, public investment projects, inter-budgetary relations, public and state-guaranteed borrowing and debt, management of state assets, attraction and within the competencies established by this Code, use of grants;

6) central authorized body for regional policy - the central executive body exercising leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of formation and implementation of state policy in the field of regional development;

7) central authorized body for state planning - the central executive body exercising leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of state planning and strategic, control, implementation and regulatory functions;

8) the central authorized body for budget planning - the central executive body that exercises leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of budget planning, within the competence, methodological guidance on budget planning, as well as the development of proposals for improving the budget planning system;

9) the central authorized body for budget execution - the central executive body exercising leadership, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of budget execution, accounting, budget accounting and budget reporting on the execution of the republican budget and, within its competence, local budgets, extra-budgetary funds;

10) state treasury - a department of the central executive body for budget execution, which shall be entrusted with the functions of the authorized body for treasury budget execution;

11) state treasury bodies - territorial subdivisions of the state treasury;

12) state revenue bodies determined by the tax legislation of the Republic of Kazakhstan;

13) authorized state bodies responsible for collecting non-tax revenues from individuals and legal entities to the republican or local budget, the National Fund of the Republic of Kazakhstan, the Victims Compensation Fund, the Special State Fund and monitoring their receipt (hereinafter referred to as the authorized bodies for non-tax revenues);

14) local authorized body for state planning - an executive body financed from the local budget, performing functions in the field of strategic, economic and budgetary planning in the corresponding administrative-territorial unit;

15) local authorized body for budget execution - an executive body financed from the local budget, performing functions in the field of budget execution, accounting, budget accounting and budget reporting for the execution of the local budget;

16) The Council for the Management of the National Fund of the Republic of Kazakhstan - a consultative and advisory body under the President of the Republic of Kazakhstan, one of the main tasks of which shall be to assist, develop and consider proposals and make recommendations to the President of the Republic of Kazakhstan on the use of the National Fund of the Republic of Kazakhstan.

The decision to establish a Council for the management of the National Fund of the Republic of Kazakhstan, its composition and position shall be approved by the President of the Republic of Kazakhstan;

17) budget commission - a consultative and advisory body created to ensure timely and high-quality development of the draft budget and the development of proposals for budget planning and execution.

The Government of the Republic of Kazakhstan forms the Republican Budget Commission, approves the regulation on it, competence and composition.

Local executive bodies of regions, cities of republican significance, the capital, districts (cities of regional significance) form the corresponding local budget commissions, approve provisions on them, competencies and composition.

The first head of the administrator of republican budget programs shall form a departmental budget commission, shall determine its working body and shall approve the regulation on it, competence and composition.

Budget commissions shall operate on an ongoing basis.

The competence of the republican budget commission, budget commissions of the region, city of republican significance, capital, district (city of regional significance) shall include:

1) development of proposals on the forecast of socio-economic development, draft plans for the development of state bodies or draft plans for the development of the region, the city of republican significance, the capital or draft amendments and additions to them, limits of expenditures of administrators of budget programs and directions of expenditures of administrators of budget programs;

2) development of proposals for determining indicators of draft budgets, clarification, adjustment of budgets;

3) development of proposals for draft regulatory legal acts providing for a reduction in revenues or an increase in expenditures of the republican and (or) local budgets and (or) the National Fund of the Republic of Kazakhstan, including in the case provided for in paragraph five of the first part of the paragraph 2 of Article 73 of this Code;

4) development of proposals for draft regulatory legal acts developed in implementation of the provisions of this Code;

5) consideration of the results of the review of expenditures, budget monitoring, assessment of results and development of proposals for them;

6) other powers provided for by this Code, as well as provisions on budget commissions.

The competence of departmental budget commissions shall include:

1) development of proposals for the draft development plan of a state body or the draft amendments and additions to the development plan of a state body, budget requests;

2) consideration of the results of budget monitoring, assessment of results and development of proposals for them;

3) other powers provided for by this Code, as well as regulations on departmental budget commissions.

The working bodies of the Republican Budget Commission and local budget commissions shall be, respectively, the central authorized body for budget planning and local authorized bodies for state planning.

The chairman of the local budget commission shall be the akim of the corresponding region, city of republican significance, capital, district (city of regional significance).

The secretary of the local budget commission shall be the first head of the local authorized body for state planning.

The procedure for organizing the activities of the budget commission shall be developed and determined by the working body of the relevant budget commission;

18) Public council - consultative and advisory, supervisory body formed in accordance with the Law of the Republic of Kazakhstan "On Public councils";

19) budget programs administrator - a state body responsible for planning, substantiation, implementation and achievement of the results of budget programs, determined in accordance with the functions, powers and competencies assigned to it by the legislation of the Republic of Kazakhstan.

The budget program administrator independently shall use budget funds if he is both the budget program administrator and a government agency.

Structural and territorial subdivisions of state bodies cannot be administrators of budget programs, with the exception of territorial police bodies, the criminal executive (penitentiary) system and territorial subdivisions of the authorized body in the field of civil protection of the region, the city of republican significance, the capital, which are administrators of regional budget programs, budget programs of cities of republican significance, the capital;

20) entities of the quasi-public sector - state enterprises, limited liability partnerships, joint-stock companies, including the National Wealth Fund, national management holdings, national holdings, national companies of which the State shall be the founder, participant or shareholder, as well as subsidiaries, affiliates and other legal entities affiliated with them in accordance with the legislative acts of the Republic of Kazakhstan, social health insurance fund, State Social Insurance Fund, non-profit organization, providing conditions for the activities of bodies, their organizations and participants of the "Astana"; International Financial Center;

21) autonomous organization of education - a non-profit organization without membership established by the Government of the Republic of Kazakhstan, the legal status and special legal regime of which shall be determined by legislative acts of the Republic of Kazakhstan;

22) recipients of budget funds - individuals and legal entities that receive budget funds through administrators of budget programs or entities of the quasi-public sector and use them in order to ensure the implementation of the tasks and functions of the state.

Recipients of budgetary funds shall be obliged to spend budgetary funds for their intended purpose and ensure the fulfillment of their obligations to achieve the results defined in the budget and other documentation developed in accordance with this Code, with the exception of cases provided for by this Code.

Recipients of budget funds, including entities of the quasi-public sector, shall be prohibited from placing budget funds on deposits and in other financial instruments, including abroad, in order to receive remuneration, with the exception of cases provided for by this Code;

23) residents of the Republic of Kazakhstan - legal entities established in accordance with the legislation of the Republic of Kazakhstan, located in the Republic of Kazakhstan, as well as their branches and representative offices located in the Republic of Kazakhstan and (or) abroad;

24) financial agency - national management holding and legal entities, one hundred percent of the shares of which belong to the national managing holding, as well as a bank or organization with one hundred percent state participation, carrying out certain types of banking operations authorized in accordance with the legislation of the Republic of Kazakhstan to implement state investment policy in certain areas of the economy and for this purpose borrowing in the financial market of the Republic of Kazakhstan and (or) the international financial market;

25) integrator in the field of budget process - a legal entity whose sole shareholder shall be the state, determined by the central authorized body for budget execution, which is entrusted with the functions of ensuring digitalization and automation of the budget process.

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

President

Republic of Kazakhstan

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