Paragraphs 1 and 2 of Article 41 of the Budget Code (hereinafter referred to as the Code) provide for the responsibility of the first head of the budget program administrator and the head of the budget program for inefficient planning and / or inefficient use of budget funds.
In accordance with Article 5 of the Code, the administrator of budget programs is a state body responsible for planning, justifying, implementing and achieving the results of budget programs, determined in accordance with the functions, powers and competencies assigned to it by the legislation of the Republic of Kazakhstan.
The first head of the budget program administrator is the highest official of a state body or institution, who is fully responsible for planning, distributing and executing in general all budget programs assigned to this body.
At the same time, there are responsible officials within a state body or institution who coordinate the implementation of tasks under a particular budget program.
Thus, the budget program manager is an official of the budget program administrator who ensures the planning and execution of the budget program, as well as compliance with budget procedures and discipline.
This official is engaged in planning funds for the implementation of the budget program, as well as ensuring the implementation and monitoring of its implementation.
In other words, each budget program is assigned a budget program manager – an official of the budget program administrator, who ensures the planning and execution of the budget program.
At the same time, the appointment of the head of the budget program is carried out by the first head of the state body or institution.
At the same time, according to paragraph 1 of Article 41 of the Code, for inefficient planning and / or inefficient use of budget funds, expressed in:
- exceeding the approved natural norms;
- the absence of documents provided for 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, expert examinations) on them of the relevant bodies and / or organizations;
- spending budget funds on the maintenance of objects that are not listed on the balance sheet of the corresponding ABP, unless otherwise provided by the legislation of the Republic of Kazakhstan;
- spending budget funds on 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;
- lack of economic effect from the implementation of state investment projects, a fine is provided for the first heads of state bodies in accordance with Article 234-1 of the Code of Administrative Offenses (100 MCI).
In other words, the Code provides for responsibility for inefficient planning and/or inefficient use of budget funds in cases where inefficient planning has led to inefficient use.
In addition, the Code provides for the responsibility of budget program managers for inefficient implementation of budget programs, which is expressed in the failure to achieve the final results provided for in the budget program passports, including when budget funds are fully used.
The passport of budget programs provides for final results that reflect the qualitative characteristics of the budget funds used.
At the same time, when conducting an audit event, the achievement of planned results is compared with actual results.
In other words, inefficient implementation of budget programs is when budget funds are fully disbursed, but the final result is not achieved.
