Disputes with violation of budget legislation
According to paragraph 11 of Article 3 of the Code, a violation of budgetary legislation is an act (actions or omissions) that resulted in a violation of the provisions of the budget and other legislation of the Republic of Kazakhstan governing relations related to the planning and use of budgetary funds and state assets, related grants, government-guaranteed loans, and the provision of state guarantees. The following paragraphs of this article provide for the concepts:
12) budget - the centralized monetary fund of the state intended for financial support of realization of its tasks and functions;
12-1) budget system – a set of budgets and the National Fund of the Republic of Kazakhstan, as well as budget processes and relations;
12-2) budgetary funds – money and other assets of the state, the receipt of which into state ownership and expenditure are reflected in the budget in monetary form.;
12-4) budget process – the activities of state bodies regulated by the budget legislation of the Republic of Kazakhstan for planning, reviewing, approving, executing, clarifying and adjusting the budget, accounting and financial reporting, budget accounting and budget reporting, state financial control, budget monitoring and evaluation of results;
21) budgetary relations - the relations arising in the budgetary process;
24) grant - gratuitous financial or technical assistance provided by donors to government organizations of the Republic of Kazakhstan;
46) assets of the state - property and non-property goods and rights having a valuation, acquired into state ownership as a result of past transactions or events;
47) a loan secured by the state is a non-governmental loan carried out through the issuance of infrastructure bonds;
48) debt under state guarantees - the amount of non-governmental loans received and outstanding on a certain date, attracted under the guarantee of the state;
51) a state-guaranteed loan is a non-governmental loan secured by a state guarantee.;
57) state loan - loan relations in which the borrower is the Government of the Republic of Kazakhstan, the National Bank of the Republic of Kazakhstan or local executive bodies; Consequently, disputes related to violations of budget legislation include legal relations that have arisen in connection with actions or omissions that have resulted in violations of the provisions of the budget and other legislation of the Republic of Kazakhstan governing relations related to the planning and use of budget funds and state assets, related grants, government-guaranteed loans, and the provision of state guarantees.
Article 96 of the Budget Code of the Republic of Kazakhstan provides for the following obligations of state institutions:
1. Government agencies undertake obligations on the specifics of the economic classification of expenses, both with and without the conclusion of civil law transactions. The state institution ensures the legality of obligations, the accuracy of information and details specified in civil law transactions. A government agency does not accept obligations for budgetary investment projects included in the list specified in subparagraph
2-1) of the second part of paragraph 2 of Article 79 of this Code, until the submission of documentation to the central authorized body for budget planning in accordance with paragraph 7 of Article 153 of this Code, until the republican budget is clarified or adjusted from the date of the positive proposal of the Republican Budget Commission.
The conclusion of civil law transactions by a state institution for the purchase of goods (works, services) that are the subject of public procurement is carried out in accordance with the legislation of the Republic of Kazakhstan on public procurement. The conclusion of civil law transactions by a state institution for the purchase of goods (works, services) without applying the norms of the legislation of the Republic of Kazakhstan on public procurement is carried out in accordance with the civil legislation of the Republic of Kazakhstan.
The State institution ensures compliance with the requirements of the legislation of the Republic of Kazakhstan on public procurement, the civil legislation of the Republic of Kazakhstan and is responsible for their non-compliance.
Civil law transactions of state institutions are concluded by state institutions for a period not exceeding that established by the legislation of the Republic of Kazakhstan on public procurement. Civil law transactions of state institutions within the framework of an international agreement on government loans, ratified by the Republic of Kazakhstan, or on a related grant are concluded by state institutions for a period not exceeding the period of validity of an international agreement on government loans, ratified by the Republic of Kazakhstan, or on a related grant.
Civil law transactions of state institutions come into force after their mandatory registration in the territorial divisions of the central authorized body for budget execution.
Subject to registration within the limits of the amounts approved by the individual financing plan for obligations for the relevant financial year and the basic budget expenditures of the second and third financial years of the planning period, civil law transactions during their entire validity period related to:
1) budgetary development programs with a duration of more than one year;
2) current budget programs providing for the purchase of assets and other goods, the duration of the technological period of manufacture of which determines their delivery in the next (subsequent) financial year (fiscal years);
3) provision of services for a period of more than one financial year in cases established by the legislation of the Republic of Kazakhstan on public procurement;
4) provision of services performed without applying the norms of the legislation of the Republic of Kazakhstan on public procurement, the completion date of which is in the next (subsequent) financial year (fiscal years);
5) carrying out activities at the expense of the reserve funds of the Government of the Republic of Kazakhstan, with a duration of more than one financial year. If the basic budget expenditures change, these civil law transactions are subject to re-registration.
Registration of civil law transactions related to the construction or reconstruction of buildings, structures, roads, major repairs of premises, buildings, structures, roads and other facilities is subject to the mandatory availability of a positive conclusion from a comprehensive non-departmental expert examination of design and estimate documentation, except for facilities for which the cost of manufacturing design (design and estimate) documentation is included in the price. the agreement.
Registration of civil law transactions on budget investment projects included in the list specified in subparagraph 2-1) of part two of paragraph 2 of Article 79 of this Code is carried out after the submission of documentation to the central authorized body for budget planning in accordance with paragraph 7 of Article 153 of this Code until the republican budget is clarified or adjusted from the date of the positive proposal of the Republican Budget Commission.
A state institution shall not assume obligations to pay for shares or participation interests in the authorized capital of legal entities included in the list specified in subparagraph 2-1) of part two of paragraph 2 of Article 79 of this Code until the central authorized body for budget planning is provided with documentation in accordance with paragraph 2 of Article 154 of this Code, until the republican budget is clarified or adjusted the day of the positive proposal of the Republican Budget Commission.
For registration of civil law transactions of state institutions in foreign currency, the amount of the contract is indicated in foreign currency, registration is carried out at the market exchange rate as of the registration date, established in accordance with the legislation of the Republic of Kazakhstan.
The confirmation document on the registration of a civil law transaction is the notification of the registration of the contract.
Registration of civil law transactions after December 20 of the current fiscal year is not allowed, except in cases of allocation of budget funds from the reserve of the Government of the Republic of Kazakhstan or a local executive body, as well as registration of additional agreements to civil law transactions previously registered in the territorial subdivision of the central authorized body for budget execution.
The procedure for registration of civil law transactions of state institutions is determined by the central authorized body for budget execution.
Thus, by the decision of the Almaty District Court of Astana dated December 15, 2014, the claims of the state institution "Ministry of Internal Affairs of the Republic of Kazakhstan" against Timur Sadullayevich Khudaibergenov to recover the amount were satisfied, it was decided:
To collect 1091013 tenge from Timur Sadullaevich Khudaibergenov, to the budget revenue for the non-tax payment code 206106 "Refund of unused funds previously allocated from the republican budget" and to the local budget revenue a state fee in the amount of 32730 tenge.
The court found that the defendant was enrolled in the Karaganda Law Institute of the Ministry of Internal Affairs of the Republic of Kazakhstan named after Barimbek Beisenov on July 27, 2004. On September 17, 2005, a contract for study abroad was signed with the defendant, with a referral to study at the Volgograd Academy of the Ministry of Internal Affairs of the Russian Federation for the period from October 2005 to 08 2010.
On August 09, 2007, by Order No. 493 l/s, the defendant was dismissed for gross violation of military discipline in accordance with paragraphs (I), paragraph 91 of the Regulations on the Service of Ordinary and Commanding Officers of the Internal Affairs Bodies, approved by Government Resolution No. 1644 of December 27, 1996.
According to paragraph 6 of Article 9 of the Law of the Republic of Kazakhstan on Law Enforcement Service, if an employee refuses to continue serving in a law enforcement agency after graduation or early termination of the contract, he is obliged to reimburse the state for the budgetary funds spent on scholarships, meals, and clothing allowances during his studies.
The amount to be withheld is calculated proportionally for each full month underserved before the end of the contract period.
According to the certificate of the Financial Support Department of the Ministry of Internal Affairs of the Republic of Kazakhstan, 174712 Russian rubles were transferred for the period from 2005 to 2006 and 75719 Russian rubles for six months and six days of 2006 2006 2007 for the period of the defendant's studies at the Volgograd Academy of the Ministry of Internal Affairs of the Russian Federation. The total amount is 250,431 Russian rubles.
By the decision of the Almaty District Court of Astana dated December 22, 2014, the claims of the state institution "Department of Economics and Budget Planning of the city of Ekibastuz" against Balgabayeva Meiz Berikovna for the recovery of the amount were satisfied, it was decided: to collect from Balgabayeva Meiz Berikovna, to the income of the relevant budget 90,720 tenge, to the income of the local budget a state fee in the amount of 2721 tenge.
The court found that on December 04, 2009, an agreement was concluded between the parties on the provision of social support measures to healthcare, education, social security, culture and sports professionals who arrived to work and live in rural settlements.
The plaintiff, as the administrator of the program, committed to pay a lifting allowance in the amount of 90,720 tenge, the defendant undertook to work for at least five years in the State Institution "Secondary School No. 14 of the Department of Education of the Akimat of Ekibastuz", located in the Koyandinsky rural district.Koyands.
The plaintiff fulfilled the obligations assumed under the contract, which is not disputed by the defendant. The defendant also does not dispute the fact that he violated his contractual obligations by quitting his job before the expiration of five years.
Regulatory legal framework
In the Republic of Kazakhstan, when considering disputes related to violations of budget legislation, we consider it necessary to apply the norms of the Civil Code and the Budget Code of the Republic of Kazakhstan, and tax legislation, the Law of the Republic of Kazakhstan "On Public Procurement".
According to Article 1 of the Budget Code of the Republic of Kazakhstan, the budget legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of this Code and other regulatory legal acts, the adoption of which is provided for by this Code.
The Budget Code of the Republic of Kazakhstan regulates budgetary and inter-budgetary relations, establishes the main provisions, principles and mechanisms for the functioning of the budget system, education and use of budgetary funds, as well as the formation and use of the National Fund of the Republic of Kazakhstan.
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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