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

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

1. In the Republic of Kazakhstan, the following types of budgets shall be drawn up, which shall be used as analytical information and shall not be subject to approval:

state budget;

consolidated budget;

budget of the region;

budget of the district (cities of regional significance).

2. The state budget shall be a centralized monetary fund of the state, uniting the republican and local budgets without taking into account mutual operations between them.

The consolidated budget shall be the centralized monetary fund of the state, uniting the republican budget, budgets of regions, cities of republican significance, the capital, revenues and expenses of the National Fund of the Republic of Kazakhstan, revenues and expenses of extra-budgetary funds without taking into account mutual repayment transactions between them.

The budget of the region shall be a centralized monetary fund that combines the regional budget, the budgets of districts (cities of regional significance) without taking into account reciprocal operations between them.

The budget of a district (city of regional significance) shall be a centralized monetary fund that combines the district (city of regional significance) budget, budgets of cities of regional significance, villages, towns, rural districts, without taking into account reciprocal operations between them.

Reciprocal operations shall be operations carried out in the formation of the consolidated budget, state budget, regional and district budgets (cities of regional significance), as well as reports on their implementation, related to the exclusion of transfers, budget loans and other payments transferred from one budget level to another, in order to exclude double bills.

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

President

Republic of Kazakhstan

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