On approval of the Rules for conducting a preliminary assessment of the draft republican budget in the main areas of its expenditures
Decree of the President of the Republic of Kazakhstan dated December 9, 2016 No. 388.
In accordance with paragraph 1 of Article 27 of the Law of the Republic of Kazakhstan dated November 12, 2015 "On State Audit and Financial Control", I HEREBY DECREE:
1. Approve the attached documents:
1) Rules for conducting a preliminary assessment of the draft republican budget in the main areas of its expenditures;
2) Note from <url>! Subparagraph 2) is effective from 01.01.2028, in accordance with the Decree of the President of the Republic of Kazakhstan dated 05/19/2025 No. 880 (text deleted). The footnote. Paragraph 1 – as amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880; as amended by Decree of the President of the Republic of Kazakhstan dated 08/18/2025 No. 966. 2. Abrogated by Decree of the President of the Republic of Kazakhstan dated 05/05/2018 No. 681.
3. The Government of the Republic of Kazakhstan and the Accounts Committee for Control over the Execution of the Republican Budget shall take measures arising from this Decree.
4. This Decree will enter into force on January 1, 2017.
President
Republic of Kazakhstan
N.Nazarbayev
Approved by Decree of the President of the Republic of Kazakhstan on December 9, 2016 No. 388
Rules for conducting a preliminary assessment of the draft republican budget in the main areas of its expenditures
The footnote. The title is in the wording of the Decree of the President of the Republic of Kazakhstan dated 08/18/2025 No. 966. Footnote. The rules are in the wording of the Decree of the President of the Republic of Kazakhstan dated November 26, 2022 No. 5. The footnote.Throughout the text of the Rules, the words "Parliament" and "Mazhilis of Parliament" are replaced by the word "Kurultai" in accordance with the Decree of the President of the Republic of Kazakhstan dated 07/01/2026 No. 1337.
Chapter 1. General provisions
1. These Rules for conducting a preliminary assessment of the draft republican budget in the main areas of its expenditures (hereinafter referred to as the Rules) have been developed in accordance with the Budget Code of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "On State Audit and Financial Control" and determine the procedure for conducting a preliminary assessment of the draft republican budget by the Supreme Audit Chamber of the Republic of Kazakhstan (hereinafter referred to as the Supreme Audit Chamber). the budget according to the main directions of its expenses (hereinafter referred to as the draft budget assessment).
The footnote. Paragraph 1 is amended by Decree of the President of the Republic of Kazakhstan dated 08/18/2025 No. 966.
2. The evaluation of the draft budget provides for an analysis of the validity of the indicators of the draft republican budget for the planning period (hereinafter referred to as the draft budget), the availability and sufficiency of the regulatory legal and methodological framework for the development of the draft budget, as well as the preparation and presentation of the results of the evaluation of the draft budget with recommendations developed by the Supreme Audit Chamber (hereinafter referred to as the evaluation report) to the Government of the Republic of Kazakhstan and the Kurultai of the Republic of Kazakhstan.
The footnote. Paragraph 2 is amended by Decree of the President of the Republic of Kazakhstan dated 08/18/2025 No. 966.
3. When evaluating the draft budget, the Supreme Audit Chamber is guided by the Constitution of the Republic of Kazakhstan, the Budget Code of the Republic of Kazakhstan (hereinafter referred to as the Budget Code), the Law of the Republic of Kazakhstan "On State Audit and Financial Control", other regulatory legal acts, as well as these Rules.
4. The objects of evaluation of the draft budget are the central authorized bodies for state and budget planning, administrators of republican budget programs, quasi-public sector entities and other objects of state audit and financial control.
5. The main areas of expenditure are the expenses defined in paragraph 1 of Article 30 of the Budget Code, with the exception of expenses aimed at ensuring the activities of administrators of budget programs to perform public administration functions that are permanent.
The footnote. Paragraph 5 is amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
6. The selection of budget programs for the evaluation of the draft budget is carried out annually by the Supreme Audit Chamber, taking into account the information contained in the report of the Supreme Audit Chamber on the execution of the republican budget for previous financial years, conclusions on the results of the evaluation of the implementation of documents of the State Planning System and evaluation of the effectiveness of budget management.
7. The main sources for the evaluation of the draft budget, not limited to the following, are (hereinafter referred to as the evaluation materials):
1) regulatory legal acts;
2) results of the state audit and financial control;
3) forecast of the country's socio-economic development for the medium term;
4) reports of the Government of the Republic of Kazakhstan on the execution of the republican budget;
5) conclusion on the results of the evaluation of the implementation of documents of the State Planning System;
6) conclusion on the results of the assessment of the effectiveness of budget funds management;
7) statistical data on the Republic of Kazakhstan;
8) Budget requests from budget program administrators;
9) decisions of the Republican Budget Commission;
10) increased spending limits for administrators of budget programs, limits on new initiatives;
11) conclusions of the central authorized body for budget planning on expenditures of administrators of budget programs;
12) conclusions of the central authorized body for state planning and the central authorized body for budget planning based on the results of consideration of draft development plans (draft amendments and additions to development plans) and draft budget programs;
13) reports of the Ministry of Finance of the Republic of Kazakhstan (reports on the execution of the republican budget, reports on accounts receivable and accounts payable of the republican budget, an analytical report on the execution of the republican (local) budget based on the results of budget monitoring, a report on direct and final results achieved through the use of allocated targeted transfers, and others);
13-1) reporting on monitoring the implementation of public investment projects;
13-2) Cost review, if conducted;
13-3) analytical report on budget risks;
14) conclusions and recommendations given by the Supreme Audit Chamber to the report of the Government of the Republic of Kazakhstan on the execution of the republican budget for the fiscal year under review;
15) conclusions of independent experts;
16) standards, regulations, guidelines and title documents (charters, registration certificates);
17) the results of the population survey, materials from the media and non-governmental organizations.
The footnote. Paragraph 7 as amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
Chapter 2. Purpose, main objectives and criteria for evaluating the draft budget
8. The purpose of evaluating the draft budget is to determine the reliability and compliance of the draft budget with the provisions of budget legislation, conclusions and recommendations given by the Supreme Audit Chamber to the report of the Government of the Republic of Kazakhstan on the execution of the republican budget for previous financial years.
9. The main task in carrying out the evaluation of the draft budget is to ensure:
1) timely submission to the Government of the Republic of Kazakhstan and the Kurultai of the Republic of Kazakhstan of a reasoned and reliable opinion on the assessment;
2) compliance with the principles of the budget system (reasonableness, effectiveness and efficiency).
The footnote. Paragraph 9 as amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
10. The draft budget is evaluated for compliance of the draft budget expenditures with national priorities, priority areas of the republican budget expenditures, the results of the evaluation of documents of the State Planning System, conclusions and recommendations given by the Supreme Audit Chamber to the report of the Government of the Republic of Kazakhstan on the execution of the republican budget for the reporting financial year.
11. The main criteria for evaluating the draft budget are:
1) reasonableness of expenditures (compliance with budget and other legislation of the draft budget, establishment of the relationship between strategic, economic and budgetary planning, compliance with the provisions of the messages of the President of the Republic of Kazakhstan, documents of the State Planning System, as well as instructions of the President of the Republic of Kazakhstan and resolutions of the Supreme Audit Chamber);
2) reliability of expenses (availability of the necessary documentation confirming the correctness of determining the amount of funds for the implementation of projects and achieving results).
Chapter 3. The procedure for evaluating the draft budget
12. The Supreme Audit Chamber evaluates the interrelation of indicators of development plans of state bodies with indicators of economic and budgetary planning, compliance of the achieved results with the provisions of the messages of the President of the Republic of Kazakhstan and documents of the State Planning System based on:
1) the results of the state audit and financial control conducted by the state audit and financial control bodies;
2) reports on the execution of the republican budget and evaluation of development plans of state bodies based on information from the central authorized bodies for state planning and budget execution;
3) the results of the assessment of the implementation by administrators of budget programs of national projects.
13. The Central Authorized Body for Budget Planning, through the integration of the State Planning Information System, provides the Supreme Audit Chamber with access to budget requests for expenditures planned by budget program administrators and conclusions of the central authorized body for budget planning.
The footnote. Paragraph 13 is amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
13-2) Cost review, if conducted;
13-3) analytical report on budget risks;
14) conclusions and recommendations given by the Supreme Audit Chamber to the report of the Government of the Republic of Kazakhstan on the execution of the republican budget for the fiscal year under review;
15) conclusions of independent experts;
16) standards, regulations, guidelines and title documents (charters, registration certificates);
17) the results of the population survey, materials from the media and non-governmental organizations.
The footnote. Paragraph 7 as amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
Chapter 2. Purpose, main objectives and criteria for evaluating the draft budget
8. The purpose of evaluating the draft budget is to determine the reliability and compliance of the draft budget with the provisions of budget legislation, conclusions and recommendations given by the Supreme Audit Chamber to the report of the Government of the Republic of Kazakhstan on the execution of the republican budget for previous financial years.
9. The main task in carrying out the evaluation of the draft budget is to ensure:
1) timely submission to the Government of the Republic of Kazakhstan and the Kurultai of the Republic of Kazakhstan of a reasoned and reliable opinion on the assessment;
2) compliance with the principles of the budget system (reasonableness, effectiveness and efficiency).
The footnote. Paragraph 9 as amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
10. The draft budget is evaluated for compliance of the draft budget expenditures with national priorities, priority areas of the republican budget expenditures, the results of the evaluation of documents of the State Planning System, conclusions and recommendations given by the Supreme Audit Chamber to the report of the Government of the Republic of Kazakhstan on the execution of the republican budget for the reporting financial year.
11. The main criteria for evaluating the draft budget are:
1) reasonableness of expenditures (compliance with budget and other legislation of the draft budget, establishment of the relationship between strategic, economic and budgetary planning, compliance with the provisions of the messages of the President of the Republic of Kazakhstan, documents of the State Planning System, as well as instructions of the President of the Republic of Kazakhstan and resolutions of the Supreme Audit Chamber);
2) reliability of expenses (availability of the necessary documentation confirming the correctness of determining the amount of funds for the implementation of projects and achieving results).
Chapter 3. The procedure for evaluating the draft budget
12. The Supreme Audit Chamber evaluates the interrelation of indicators of development plans of state bodies with indicators of economic and budgetary planning, compliance of the achieved results with the provisions of the messages of the President of the Republic of Kazakhstan and documents of the State Planning System based on:
1) the results of the state audit and financial control conducted by the state audit and financial control bodies;
2) reports on the execution of the republican budget and evaluation of development plans of state bodies based on information from the central authorized bodies for state planning and budget execution;
3) the results of the assessment of the implementation by administrators of budget programs of national projects.
13. The Central Authorized Body for Budget Planning, through the integration of the State Planning Information System, provides the Supreme Audit Chamber with access to budget requests for expenditures planned by budget program administrators and conclusions of the central authorized body for budget planning.
The footnote. Paragraph 13 is amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
14. The Central authorized Body for state Planning, within the time period established by law, sends to the administrators of budget programs a draft forecast of the socio-economic development of the country, while submitting it to the Supreme Audit Chamber.
15. The Central authorized Body for Budget Planning simultaneously submits to the Supreme Audit Chamber within the time limits established by law.:
1) spending limits, limits on new initiatives when sending them to administrators of budget programs;
2) schedule of consideration by the Republican Budget Commission (hereinafter referred to as the Budget Commission) of expenditures of administrators of budget programs for the planning period (hereinafter referred to as the schedule) when sending it to the members of the budget commission.
16. The central authorized Body for budget Execution, within the time period established by law, submits the assessment materials specified in subparagraph 6) of paragraph 7 of these Rules to the relevant state body, while simultaneously sending them to the Supreme Audit Chamber.
17. The central Authorized Body for Budget Planning ensures that a representative of the Supreme Audit Chamber participates in meetings of the Budget Commission as an observer (without the right to vote) and submits, within the time limit prescribed by law, all materials of the budget commission on planning the draft budget simultaneously with sending them to the members of the budget Commission.
18. The Central Authorized Body for Budget Planning, within three working days after the meeting of the Budget Commission, sends to the Supreme Audit Chamber the conclusions of the Budget Commission on the reviewed budget programs of the administrators of republican budget programs, as well as the following documents corresponding to the decisions of the budget Commission (hereinafter referred to as the documents):
1) a copy of the explanatory note of the administrators of budget programs to the budget request;
2) copies of the conclusions of the state scientific and scientific-technical expertise of scientific research on topics proposed by the administrators of republican budget programs;
3) a copy of the conclusion of the central authorized body for state planning on the expediency of budget lending under budget programs proposed by the administrator of budget programs for implementation through budget lending;
4) copies of the instructions of the President of the Republic of Kazakhstan and/or the Prime Minister of the Republic of Kazakhstan aimed at the implementation of particularly important tasks requiring prompt implementation.
The footnote. Paragraph 18 as amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
19. The Central Authorized Body for Budget Planning submits the developed draft budget to the Supreme Audit Chamber no later than August 1 of the current fiscal year.
The footnote. Paragraph 19 is amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880.
20. When evaluating the draft budget, the Supreme Audit Chamber pays attention to the compliance of the draft budget expenditures with national priorities, priority areas of the republican budget expenditures, the results of the evaluation of national projects and development plans of government agencies, conclusions and recommendations given by the Supreme Audit Chamber to the report of the Government of the Republic of Kazakhstan on the implementation of the republican budget for the reporting financial year. If it is necessary to confirm the reliability and validity of the submitted evaluation documents and materials, the Supreme Audit Chamber sends a request to the administrators of budget programs and other participants in the budget process to provide documentation and information, and also uses materials based on the results of audit and expert-analytical activities at the evaluation or state audit facility.
The footnote. Paragraph 20 is amended by Decree of the President of the Republic of Kazakhstan dated 08/18/2025 No. 966.
Chapter 4. Preparation and presentation of the assessment report
21. The assessment report is drawn up on the basis of the draft budget submitted by the central authorized body for budget planning, and is advisory in nature.
22. The assessment report is reviewed by the Supreme Audit Chamber in accordance with the procedural standards of external state audit and financial control and approved by a resolution of the Supreme Audit Chamber.
23. The results of the preliminary assessment of the draft republican budget are submitted to the Government of the Republic of Kazakhstan and the Kurultai of the Republic of Kazakhstan within twenty calendar days from the date of submission of the draft republican budget by the Government of the Republic of Kazakhstan to the Supreme Audit Chamber.
The footnote. Paragraph 23 – as amended by Decree of the President of the Republic of Kazakhstan dated 05/19/2025-2022 No. 880. 24. Excluded by Decree of the President of the Republic of Kazakhstan dated 08/18/2025 No. 966.
25. The Central Authorized Body for Budget Planning sends to the Supreme Audit Chamber information on the measures taken to implement the recommendations reflected in the conclusion on the evaluation of the draft republican budget, within thirty working days after the approval of the law on the republican budget for the relevant planning period.
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Republic of Kazakhstan
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