ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 30, 2025 No. 270

About approval of Rules of ensuring access to representative bodies and bodies of the state audit and financial control to objects of informatization of the budget process

According to Item 3 of Article 6 of the Budget Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of ensuring access to representative bodies and bodies of the state audit and financial control 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 30, 2025 No. 270

Rules of ensuring access to representative bodies and bodies of the state audit and financial control to objects of informatization of the budget process

Chapter 1. General provisions

1. These rules of ensuring access to representative bodies and bodies of the state audit and financial control to objects of informatization of the budget process (further – Rules) are developed according to Item 3 of Article 6 of the Budget Code of the Republic of Kazakhstan and determine procedure for ensuring access to representative bodies and bodies of the state audit and financial control to objects of informatization of the budget process for the purpose of the state audit and monitoring of the budget process.

2. In Rules the following basic concepts are used:

1) 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;

2) the central authorized body on budget implementation (further – authorized body) – the central executive body performing management and 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;

3) the central authorized body on budgetary planning – the central executive body performing management and 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;

4) the integrator in the field of the budget process (further – the integrator) – the legal entity whose single shareholder is the state determined by authorized body to which functions on ensuring digitalization and automation of the budget process are assigned;

5) representative bodies – Parliament of the Republic of Kazakhstan and maslikhats;

6) bodies of the state audit and financial control (further – GAFK) - the Highest auditor chamber of the Republic of Kazakhstan; audit committees of areas, cities of republican value, capital; authorized body on internal state audit; services of internal audit of the central state and local executive bodies of areas, cities of republican value, the capital, and also their departments, except for services of internal audit of National Bank of the Republic of Kazakhstan, authorized body on regulation, control and supervision of the financial market and the financial organizations; the services of internal audit of subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan created at the discretion of the first head within the number of staff.

3. In the presence of the corresponding information systems of the central state bodies, local executive bodies, representative bodies and bodies of GAFK, the information access is provided by means of integration. Integration interactions of information systems are performed according to the Rules of integration of objects of informatization of "the electronic government" approved by the order of the acting minister of information and communications of the Republic of Kazakhstan of March 29, 2018 No. 123 (it is registered in the Register of state registration of regulatory legal acts at No. 16777).

Chapter 2. Procedure for provision of access to objects of informatization of the budget process

4. The integrator according to these rules provides access to representative bodies and bodies of GAFK to subsystem "Analytical center" of the Integrated automated information system E-Ministry of Finance which also contains data of the Information system of state planning (budgetary planning) by means of integration interaction.

"Analytical center" of the Integrated automated information system E-Ministry of Finance and the Information system of state planning (budgetary planning) treat objects of informatization of the budget process (further – information systems of the budget process).

5. For the purpose of the state audit and monitoring of the budget process the integrator provides access to employees of representative bodies and bodies of GAFK to information systems of the budget process in the mode of reading (viewing) according to Item 6 of these Rules on the basis of the application directed to authorized body.

6. The integrator develops the corresponding roles in information systems of the budget process according to competence of state body of the user.

Access rights to information are granted as follows:

To parliament of the Republic of Kazakhstan, the Highest auditor chamber of the Republic of Kazakhstan, authorized body on internal state audit – information reflected in the legislation on the republican budget, and on local budgets;

to maslikhat, audit committee – information on the local budget of the region in which this body functions;

to service of internal audit of the central state body – information on the budget of state body in which functions;

to service of internal audit of local executive body of area, city of republican value, the capital – information on the budget of the region in which this service of internal audit functions;

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