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Article 94. General provisions on budget clarification Budget Code of the Republic of Kazakhstan
1. Clarification of the republican and local budgets is the process of changing approved (clarified) indicators of the republican and local budgets during a financial year by making amendments and additions to the law on the republican budget or the maslikhat's decision on the local budget.
2. Clarification of the republican or local budget during the current fiscal year is carried out on the basis of recommendations of the Government of the Republic of Kazakhstan and (or) deputies of the Parliament of the Republic of Kazakhstan, akims, deputies of maslikhats and (or) members of local community assemblies in accordance with the legislative acts of the Republic of Kazakhstan and this Code in the following cases:
1) the need to eliminate situations threatening the political, economic, environmental and social stability of the Republic of Kazakhstan;
2) the need to implement the instructions of the President of the Republic of Kazakhstan;
3) provided for in paragraph 7 of Article 99, paragraph 7 of Article 116 of this Code.
3. Based on the recommendations of the relevant budget commission on amendments and additions to the law on the republican budget or the decision of the maslikhat on the local budget, the authorized budget execution body has the right to suspend operations on budget programs for which a decision has been taken to reduce budget funds.
4. When developing a draft law on clarifying the republican and local budgets, the requirements established by paragraphs 2, 3, 5 and 7 of Article 70 of this Code are observed.
Code of the Republic of Kazakhstan dated March 15, 2025 № 171-VIII.
President
Republic of Kazakhstan
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