ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 26, 2025 No. 254

About approval of Standards and requirements to objects of informatization of the budget process

According to item 4 of Article 6 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Standards and requirements to objects of informatization of the budget process.

2. To provide to department of digitalization and state services of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

3. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 26, 2025, No. 254

Standards and requirements to objects of informatization of the budget process

Chapter 1. General provisions

1. Standards and requirements to objects of informatization of the budget process (further - Standards) are developed according to item 4 of Article 6 of the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine standards and requirements to objects of informatization of the budget process, including information systems of state planning, budget process, financial accounting and the financial reporting.

2. In Standards the following concepts and reducings are used:

social and economic development (further - SER) - expanded reproduction, gradual structural and high-quality changes in economy, production forces, factors of growth and development, science, education, culture, quality and level of living of society, human capital;

information system of financial accounting and the financial reporting (further - IS BU) - the software product intended for automation of functions on conducting financial accounting and creation of the financial reporting;

single storage of these accounting transactions (further - EHD BO) - the centralized database of accounting transactions of public institutions providing creation of the reporting, analytics for acceptance of management decisions;

cloud computing - the information and communication technology providing provision of network access by means of the Internet for the purpose of implementation of activities within lifecycle of information systems;

single budget classification (further - EBK) - group of receipts and expenses of the budget for functional, departmental and economic characteristics with assignment to subjects to classification of grouping codes;

the interbudget relations - the relations between budgets of different levels based on accurate differentiation of functions, powers and competences between levels of public administration, transparent distribution of receipts and expenses;

the budget commission - the advisory advisory body created for the purpose of ensuring timely and high-quality project development of the budget and development of offers on planning and budget implementation;

digitalization of the budget process - implementation of modern digital technologies for improvement of all stages of the budget process;

the budget process - the activities of participants of the budget process regulated by the budget legislation of the Republic of Kazakhstan at prediction phases, planning, consideration, approval, execution, refining, the sequester and adjustment of the budget, conducting financial accounting and the financial reporting, the budget accounting and budget reports, monitoring and assessment of results;

the central authorized body on budget implementation (further - authorized body on budget implementation) - the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of budget implementation, conducting financial accounting, the budget accounting and budget reports on execution of the republican budget and within the competence - local budgets, off-budget funds;

the central authorized body on budgetary planning (further - authorized body on budgetary planning) - the central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of budgetary planning, within competence methodological management on budgetary planning, and also development of suggestions for improvement of system of budgetary planning;

information systems in the field of budgetary planning (further - SBP) - the specialized program complexes helping to automate processes of development, approval, execution and control of the budget at various levels;

the integrated automated information system E-Ministry of Finance (further - IAIS "E-Ministry of Finance") - the information system intended for complex automation (business processes) of the Ministry of Finance of the Republic of Kazakhstan on execution of the state functions and provision of the state services;

the integrated information system the personnel management "E-Kyzmet" (further - IS "E-Kyzmet") - the system intended to obtain the personnel information online concerning government employees, to enhance work of personnel services;

information system "The state database "Physical persons" (further - IS GBD FL) - the information system intended for the automated collection, storage and information processing, creation of the National register of individual identification numbers for the purpose of implementation of single identification of physical persons in the Republic of Kazakhstan and provisions about them the urgent and authentic data to state bodies and other subjects within their powers and according to the legislation of the Republic of Kazakhstan;

information system of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan (further - IS MTSZN) - information systems of authorized state body;

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