Article 41. Responsibility of budget process participants for violation of budget legislation of the Republic of Kazakhstan Budget Code of the Republic of Kazakhstan 

    1. The first head of the budget program administrator is responsible, as established by the laws of the Republic of Kazakhstan, for:

     the use of targeted transfers from the National Fund of the Republic of Kazakhstan is not in accordance with their intended purpose;

     timely submission of the budget request and budget program passport to the relevant authorized bodies, including through the digital system;

     the expenditure of funds from a Special State Fund is not in accordance with the legislation of the Republic of Kazakhstan on the return of illegally acquired assets to the state;

     inefficient planning and (or) inefficient use of budget funds, expressed in:

     exceeding the approved natural norms;

     absence of documents stipulated by the budget legislation of the Republic of Kazakhstan (investment proposal, feasibility study, financial and economic justification, design and estimate documentation) and (or) decisions (conclusions, examinations) on them by the relevant authorities and (or) organizations;

     expenditure of budget funds for the maintenance of facilities that are not listed on the balance sheet of the relevant administrator of budget programs, unless otherwise provided by the legislation of the Republic of Kazakhstan;

     expenditure of budgetary funds for the maintenance of facilities that have not been put into operation in accordance with the procedure established by the legislation of the Republic of Kazakhstan, unless otherwise provided by the legislation of the Republic of Kazakhstan;

     the absence of an economic effect from the implementation of state investment projects, determined in accordance with the legislation of the Republic of Kazakhstan.

     2. The head of the budget program is responsible, as established by the laws of the Republic of Kazakhstan, for:

     preparation of the budget program passport, validity and completeness of the budget program passport, reliability of calculations for the budget program (subprogram), including through a digital system, inclusion of state investment projects that do not comply with the requirements of paragraph 8 of Article 148 of this Code;

     compliance with the requirements established by paragraph 8 of Article 75 of this Code;

     inefficient execution of budget programs;

     reliability, correctness of registration and timely submission of financing plans of the administrator of budget programs and individual financing plans to the state Treasury or the local authorized body for budget execution;

     timely changes to the financing plans of budget program administrators;

     the validity of the redistribution of budgetary funds of the budget program (subprogram);

     late implementation and presentation of the results of monitoring the implementation of public investment projects to the relevant government agencies and (or) non-use of its results in project management;

     late provision of the return of budgetary funds to the relevant budget in the cases established by this Code;

     the reliability of information on the basis of which a list of budget programs is formed for which the use (additional use) of funds is permitted in the next financial year.;

     reliability and completeness of the budget program implementation report;

     failure to develop a state external loan within the time period established by the loan agreement, or an extension of the period for the development of a state external loan, which resulted in the failure to achieve the goals and objectives stipulated in the loan agreement.;

     full and (or) partial cancellation of the state external loan, except in cases due to cost savings on the state external loan, which resulted in the failure to achieve the goals and objectives stipulated in the loan agreement.

     3. The Chairman of the budget commission is responsible, as established by the laws of the Republic of Kazakhstan, for the activities carried out by the commission.

     4. When the budget commission considers draft regulatory legal acts specified in Article 73 of this Code, the responsibility established by the laws of the Republic of Kazakhstan shall be borne by:

     the first head of the central government agency – developer or local government agency – developer of a regulatory legal act – for the completeness and reliability of financial and economic calculations and justifications indicating the sources of financing, the absence of the conclusion of the relevant local budget commission;

     The Secretary of the Republican or local Budget Commission is responsible for submitting the conclusions of the working body to the Republican or local Budget Commission without financial and economic calculations and justifications indicating the sources of financing or without the conclusion of the relevant local budget commission.

     5. The first head of the central state body developing the development plan of the state body is responsible, as established by the laws of the Republic of Kazakhstan, for:

     reliability and completeness of the content of the development plan of the state body;

     achieving the planned goals and target indicators within the framework of the funds provided by the republican budget;

     the reliability and completeness of the report on the implementation of the development plan of the state body.

     6. The akim of the region, the city of republican significance, the capital and the first head of the relevant local government body are responsible, as established by the laws of the Republic of Kazakhstan, for:

     the reliability and completeness of the content of the development plan of the region, the city of republican significance, the capital;

     reliability and completeness of the report on the implementation of the development plan of the region, the city of republican significance, the capital;

     non-compliance with the debt limit of local executive bodies of regions, cities of republican significance, and the capital.

     7. The first heads of the relevant administrator of budget programs and a quasi-public sector entity are responsible, as established by the laws of the Republic of Kazakhstan, for:

     the completeness of the content of the development plan or action plan of the quasi-public sector entity and the timeliness of its submission to the authorized bodies;

     the validity of the submitted investment proposals and feasibility studies and (or) financial and economic justifications.

     8. When planning transfers of a general nature and using them, the responsibility established by the laws of the Republic of Kazakhstan is borne by:

     the first head of the central sectoral government body for the timely development of methods for financing current, including capital and development costs, the reliability and validity of indicators used in the calculation of transfers of a general nature;

     heads of central and local authorized bodies of relevant industries (spheres) and akims of regions, cities of republican significance, the capital, districts (cities of regional significance), cities of regional significance, villages, towns, rural districts for the validity and reliability of the information provided for the calculation of transfers of a general nature;

     akim of the region, city of republican significance, capital, district (city of regional significance), city of district significance, village, settlement, rural district for the use of general transfers not in accordance with the law and the decision of the relevant maslikhat on the volume of general transfers.

     9. When allocating targeted transfers from a higher budget to a lower budget and using them, the responsibility established by the laws of the Republic of Kazakhstan shall be borne by:

     first head of administrators of budget programs of the higher budget for non-transfer of targeted transfers to lower budgets in accordance with the individual payment financing plan;

     the first head of the administrator of budget programs of the higher budget, who transfers targeted transfers for development, for failure to achieve the final results provided for in the passports of the relevant local budget development programs;

     the first head of the administrator of budget programs of the higher budget, which is the sole organizer of the public procurement competition, for the late conduct of competitive procedures;

     akim of the region, city of republican significance, capital, district (city of regional significance), city of district significance, village, settlement, rural district and the first head of the relevant administrators of local budget programs for using targeted transfers not in accordance with the passport of the budget program, failure to achieve results, including with full use of budget funds, failure to submit a report about the results achieved through the use of the received targeted transfers;

     akim of a region, a city of republican significance, the capital, a district (city of regional significance), a city of district significance, a village, a settlement, a rural district, the first head of administrators of budget programs of the lower budget for failure to use targeted transfers received from the higher budget, resulting in the failure to achieve results.

     10. The first heads of legal entities or quasi-public sector entities receiving transfers to legal entities or budgetary funds for the performance of state tasks are responsible, as established by the laws of the Republic of Kazakhstan, for:

     achieving the performance indicators defined in the development plans of government agencies, development plans, action plans of quasi-public sector entities, as well as long-term development strategies of autonomous educational organizations and (or) passports of budget programs of the relevant administrators of budget programs;

     validity and reliability of calculations for the budget program (subprogram), completeness and timeliness of the presentation of the budget program (subprogram);

the validity and reliability of reports on the use of transfers to legal entities or on the fulfillment of government assignments.

     11. The first head of a quasi-public sector entity is responsible, as established by the laws of the Republic of Kazakhstan, for non-fulfillment or incomplete fulfillment of obligations to implement (implement) a pilot project and (or) manage it.

     12. The first heads of quasi-public sector entities, for the increase (formation) of the authorized capitals of which funds are provided for the relevant financial year in the law on the republican budget or in the decision of the maslikhat on the local budget, are responsible, as established by the laws of the Republic of Kazakhstan, for:

     late monitoring of the implementation of budget investments;

     non-use of the results of monitoring the implementation of budget investments in project management;

     failure to achieve the final results provided for in the passports of budgetary development programs;

     failure to achieve the results of budget investments provided for by the financial and economic justification, including with the full use of allocated budget funds;

     the use of funds remaining at the disposal of a quasi-public sector entity after payment of dividends (part of net income) is not in accordance with the dividend policy.

     13. The first head of a state institution ensures and is responsible, as established by the laws of the Republic of Kazakhstan, for:

     compliance with the requirements of the legislation of the Republic of Kazakhstan on public procurement, civil legislation of the Republic of Kazakhstan when registering civil law transactions;

     legality and validity of the submission of the invoice for payment;

     the accuracy of the specified details and amounts in the invoice and supporting documents;

     timeliness and completeness of fulfillment of obligations to make payments in favor of money recipients;

     the reliability of the confirmation of the delivery of goods, work performed and (or) services rendered in accordance with the concluded civil law transactions;

     submission to the State Treasury body of documents confirming the validity of the payment under a registered civil transaction.

     14. The first head of a quasi-public sector entity, a general contractor within the framework of treasury support, borrowers who have attracted a government-guaranteed loan, provide and bear responsibility, as established by the laws of the Republic of Kazakhstan, for:

     legality and validity of the submission of payment orders;

     the accuracy of the specified details in payment orders;

     the timeliness and completeness of the fulfillment of obligations to make payments in favor of the recipient of the money;

     reliability of completed transactions;

     submission to the state Treasury of documents confirming the validity of the payment.

     15. The borrower on a loan with a state guarantee is responsible, as established by the laws of the Republic of Kazakhstan, for the misuse of funds received on a loan guaranteed by the Government of the Republic of Kazakhstan, and for the repayment of funds diverted to fulfill obligations under the state guarantee, in case the borrower fails to fulfill debt obligations under the loan.

     The borrower on a loan secured by the state is responsible, as established by the laws of the Republic of Kazakhstan, for the misuse of funds received and the repayment of funds diverted to fulfill obligations under the guarantee of the state, in case of non-fulfillment by the borrower of debt obligations under the loan.

     16. The first head of a quasi-public sector entity is responsible, as established by the laws of the Republic of Kazakhstan, for:

     the completeness of information on internal and external loans and debt and the timeliness of its provision to authorized bodies;

     failure to develop a non-state loan guaranteed by the state within the time period established by the loan agreement, or the extension of the period for the development of a non-state loan guaranteed by the state, which resulted in the failure to achieve the goals and objectives stipulated in the loan agreement.;

     full and (or) partial cancellation of a non-state loan under a state guarantee, except in cases due to cost savings on a non-state loan under a state guarantee, which resulted in the failure to achieve the goals and objectives stipulated in the loan agreement.

     17. Legal entities designated to carry out economic expertise of state investment projects are responsible for the quality of economic expertise established by the laws of the Republic of Kazakhstan.

     18. The borrower and the final borrower on a budget loan are responsible, as established by the laws of the Republic of Kazakhstan, for:

     using a budget loan for other purposes;

     non-repayment, late repayment of a budget loan.

     19. The first heads of central state and local executive bodies are responsible, as established by the laws of the Republic of Kazakhstan, for fulfilling government obligations under public-private partnership projects and turnkey construction projects within the framework of the budget allocated for the relevant financial year.

     20. The first heads of central state and local executive bodies, quasi-public sector entities, and legal entities receiving budgetary funds are responsible, as established by the laws of the Republic of Kazakhstan, for the accuracy of materials, information, and documents published in accordance with Article 40 of this Code.

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

President    

Republic of Kazakhstan     

    © 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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