Article 8. Budget types used as analytical information Budget Code of the Republic of Kazakhstan

Home / Codes / Article 8. Budget types used as analytical information Budget Code of the Republic of Kazakhstan

1. The following types of budgets are drawn up in the Republic of Kazakhstan, which are used as analytical information and are not subject to approval:

the State budget;

consolidated budget;

regional budget;

the budget of the district (city of regional significance).

2. The state budget is the centralized monetary fund of the state, which unites the republican and local budgets without taking into account the mutually redeemable transactions between them.

The consolidated budget is the centralized monetary fund of the state, which unites the republican budget, the budgets of the capital, regions, cities of republican significance, receipts and expenditures of the National Fund of the Republic of Kazakhstan, receipts and expenditures of extra-budgetary funds without taking into account mutual cancellable transactions between them.

The regional budget is a centralized monetary fund that unites the regional budget and the budgets of districts (cities of regional significance) without taking into account the mutual transactions between them.

The budget of a district (city of regional significance) is a centralized monetary fund that unites the district (city of regional significance) budget, budgets of cities of regional significance, villages, towns, rural districts, without taking into account the mutually redeemable transactions between them.

Cancellable transactions are transactions carried out during the formation of the consolidated budget, the state budget, the budget of a region and a district (city of regional significance), as well as reports on their execution, related to the exclusion of transfers, budget loans and other payments transferred from one budget level to another, in order to eliminate double counting.

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

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