Commentary to article 235. Violation of the rules of budget accounting, compilation and reporting of the Code of the Republic of Kazakhstan on Administrative Offenses
Violation of the rules of budget accounting, compilation and reporting -
entails a fine for officials in the amount of two hundred monthly calculation indices.
The commented article establishes administrative liability for violations of the rules of budget accounting, compilation and reporting.
The generic object of the offense provided for in Article 235 of the Administrative Code is the procedure for carrying out activities in the field of budget and finance.
The direct object of the administrative offense provided for in the commented article is the procedure for budget accounting, compilation and reporting.
The subjects of the offense provided for in Article 235 of the Administrative Code, by virtue of the direct indication of this in the sanctions of the commented article, are officials
The subjective side of the act provided for in Article 235 of the Administrative Code, for officials who have committed offenses, is characterized by guilt in the form of intent or negligence.
The objective side of the offense provided for in Article 235 of the Administrative Code is the commission by the offender of illegal actions (inaction), expressed in violation of the rules of budget accounting, compilation and reporting established by the budget legislation of the Republic of Kazakhstan.
According to Article 121 of the Budget Code of the Republic of Kazakhstan, budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms on transactions from a single treasury account and accounts of government agencies, on the requirements and obligations of the Government of the Republic of Kazakhstan and local executive bodies, regulated by the budget legislation of the Republic of Kazakhstan. The procedure for budget accounting is determined by the central authorized body for budget execution.
According to paragraph 1 of Article 124 of the Budget Code of the Republic of Kazakhstan, budget reporting includes the following types of reports:
1) reports of government agencies:
2) reports of administrators of budget programs:
3) budget reports of authorized budget execution bodies and offices of akims of cities of regional significance, villages, towns, rural districts:
4) reports of the Government of the Republic of Kazakhstan, local executive body:
The procedure for drawing up and submitting budget reports of state institutions, administrators of budget programs, authorized budget execution bodies and offices of akims of cities of regional significance, villages, towns, rural districts, with the exception of the report on the implementation of the strategic plan, is established by the central authorized body for budget execution.
At the request of clauses 2, 3, 4 and 5 of Article 125 of the Budget Code of the Republic of Kazakhstan, obligated persons, based on budget accounting data, compile and submit monthly (quarterly and/or year-end) reports on the execution of the relevant budget to the authorized bodies.
Failure by obligated persons to comply with the above-mentioned legislative requirements for budget accounting, preparation and presentation of budget reports forms the final composition of the offense provided for in the commented article.
The composition of the offense provided for in the commented article is formal. In order to calculate and impose a fine on an offender under the commented article, it is not necessary to establish the fact and amount of damage caused to the state by violating the rules of budget accounting, compilation and reporting.
For the commission of an offense provided for in the commented article, the guilty official is subject to punishment in the form of a fine.
The amount of the fine for officials for committing an offense under Article 235 of the Administrative Code is 200 MCI, is fixed and is not subject to change by the body imposing it.
This penalty is imposed on the offender by the court by virtue of a direct indication of this in the relevant norm of the Administrative Code.
Officials of the bodies of the Ministry of Finance of the Republic of Kazakhstan, the Accounting Committee for Control over the Execution of the Republican Budget and the audit commissions of regions, cities of republican significance, and the capital have the right to draw up protocols on administrative offenses provided for in the commented article.
Scientific and practical commentary to the Code of the Republic of Kazakhstan on Administrative Offences (article-by-article) from the Author's team:
Bachurin Sergey Nikolaevich, Candidate of Law, Associate Professor – chapter 48 (co-authored with E.M. Khakimov);
Gabdualiev Mereke Trekovich, Candidate of Law – Chapters 11, 21, 22, 23;
Zhusipbekova Ainur Maratovna, M.yu.n. – chapter 13 (co-authored with Karpekin A.V.); chapters 33, 39 (co-authored with Seitzhanov O.T.);
Karpekin Alexander Vladimirovich, Candidate of Law, Associate Professor – chapter 13 (in collaboration with Zhusipbekova A.M.);
Korneychuk Sergey Vasilyevich – chapters 2; chapter 6 (co-authored with O.T. Seitzhanov, E.M. Khakimov); chapter 8; chapter 25 (co-authored with E.M. Khakimov); articles 457-470, 488, 488-1, 491-506; chapters 28, 30, 52;
Ilya Petrovich Koryakin, Doctor of Law, Professor – Chapter 49;
Kisykova Gulnara Bauyrzhanovna, Candidate of Law – chapter 20;
Omarova Botagoz Akimgereevna, Candidate of Law – chapters 17; chapter 18 (co-authored with B.A. Parmankulova); chapters 26, 31; chapter 32 (co-authored with B.A. Parmankulova);
Parmankulova Bayan Askhanbaevna – chapter 18 (co-authored with Omarova B.A.); chapters 19, 32 (co-authored with Omarova B.A.); chapter 43 (co-authored with Tukiev A.S.);
Podoprigora Roman Anatolyevich, Doctor of Law, Professor - Chapter 24, articles 489, 489-1, 490;
Porokhov Evgeny Viktorovich, Doctor of Law – Chapters 14, 15, 16, 29, articles 471-475;
Seitzhanov Olzhas Temirzhanovich, Candidate of Law, Associate Professor, – chapter 4; chapter 5 (co-authored with E. M. Khakimov); chapter 6 (co-authored with S.V. Korneychuk, E.M. Khakimov); chapter 9; chapter 10 (co-authored with B.E. Shaimerdenov, V.V. Filin); chapter 33 (co-authored with Zhusipbekova A.M.); chapter 36 (co-authored with Shaimerdenov B.E.); chapter 39 (co-authored with Zhusipbekova A.M.);
Smyshlyaev Alexander Sergeevich, PhD. – chapters 38, 40, 42, 43-1 (co-authored with A.S. Tukiev); chapter 44;
Aslan Sultanovich Tukiev - Candidate of Law, Associate Professor – chapters 1, 3, 35; chapters 38, 40, 42, (co-authored with A.S. Smyshlyaev); chapter 43 (co-authored with B.A. Parmankulova); chapter 43-1 (co-authored with A.S. Smyshlyaev); chapter 44-1 (co-authored with Shipp D.A.); chapter 45; 46 (co-authored with Shipp D.A.); chapter 47;
Filin Vladimir Vladimirovich, Candidate of Law, Associate Professor – Chapter 10 (in collaboration with O.T. Seitzhanov, B.E. Shaimerdenov);
Yerzhan Maratovich Khakimov, M.yu.n. – chapter 5 (co-authored with O.T. Seitzhanov); chapter 6 (co-authored with O.T. Seitzhanov, S.V. Korneychuk); chapter 7; chapter 25 (co-authored with S.V. Korneychuk); chapters 34, 41; chapter 48 (co-authored with S.N. Bachurin); chapter 53;
Shaimerdenov Bolat Yerkenovich, M.yu.n., – chapter 10 (co-authored with O.T. Seitzhanov, V.V. Filin); chapter 12; articles 476-487, 507-509; chapter 36 (co-authored with O.T. Seitzhanov); chapters 37, 50, 51.
Shipp Denis Alekseevich – chapters 44-1, 46 (in collaboration with A.S. Tukiev).
Date of amendment of the act: 01.01.2020 Date of adoption of the act: 01.01.2020 Place of acceptance: 100050000000 Authority that adopted the act: 103001000000 Region of operation: 100000000000 NPA registration number assigned by the regulatory body: 5 Status of the act: new Sphere of legal relations: 029000000000 / 028000000000 / 029002000000 / 028004000000 / 029001000000 / 026000000000 / 001000000000 / 001008000000 / 030000000000 The form of the act: COMM / CODE Legal force: 1900 Language of the Act: rus
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