ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 9, 2026 No. 685

About introduction of amendments to the 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 budget process"

I ORDER:

1. Bring in the 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 budget process" the following changes:

state heading in the following edition:

"About approval of Standards and requirements to digital objects of budget process";

state Item 1 in the following edition:

"1. Approve the enclosed Standards and requirements to digital objects of budget process.";

The standards and requirements to objects of informatization of budget process approved by the specified order to be reworded as follows according to appendix to this order.

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 day of its first official publication;

3) within ten working days after official publication submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

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

It is approved Ministry of artificial intelligence and digital development of the Republic of Kazakhstan

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 9, 2026 No. 685

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

Standards and requirements to digital objects of budget process

Chapter 1. General provisions

1. Standards and requirements to digital objects of 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 digital objects of budget process, including digital 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 - the SIR) - 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;

digital system of financial accounting and the financial reporting (further - TsS 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 digital 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 budget process - implementation of modern digital technologies for improvement of all stages of budget process;

budget process - the activities of participants of 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, 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, 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;

digital 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 the different levels;

cloudy financial accounting - the digital system intended for collection, processing, storage and distribution of digital data, centralization of financial accounting of public institutions within budget process, combining the digital systems of financial accounting (DSFA) and providing their interaction, and also providing technological infrastructure and services for connection and interaction with other digital systems;

the integrated automated digital E-Ministry of Finance system (further - IATsS "E-Ministry of Finance") - the digital 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;

digital system "The state database "Physical persons" (further - TsS GBD FL) - the digital 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;

the digital Treasury Client system (further - TsS Treasury client) - the digital system intended for automation of functions of the State Treasury and territorial authorities of the State Treasury with public institutions, administrators of budget programs, authorized state bodies, subjects of the quasi-public sector and subjects of public procurements, providing process of acceptance, document handling and forming of the reporting;

digital system of state planning (budgetary planning) (further - ISGP (BP)) - the digital system providing agreement of strategic and budgetary planning, and also automation of activities of the central state bodies for planning, consideration, approval, refining and adjustment of the budget;

the identifier of the state investment projects (further - the GIP identifier) - the digital code automatically generated for each investment project in digital system of state planning (budgetary planning);

centralized access - access to users of the remote automated workplaces on communication channels to the single digital database of accounting digital system in real time;

system of regional standards (further - SRS) - set of criteria and requirements (the minimum conditions) for security with objects and services (benefits) characterizing quality of life of the population, city and rural settlements;

the digital database of goods prices, works, services - the digital subsystem which is part of the web portal of public procurements, intended for collection and the analysis of price information on the basis of the data obtained from electronic digital resources. Calculation of goods price, work and service is made taking into account economic factors, including adjusting factors and the rate of inflation, and also the median price;

the general qualifier of goods, works and services (further - OKTRU) - the qualifier intended for providing single system of unification in classification and coding of goods, works and services;

the expense identifier - the digital code automatically generated for each budget item of request, providing tracking of expenses of state bodies in all digital systems in which budget process is performed;

the accompanying organization - the organization providing support and administration, and also user training of digital system of work with developed modules in the field of budgetary planning of state body;

bodies of internal state audit and financial control (further - bodies of internal state audit) - authorized body on internal state audit and financial control and its territorial subdivisions, services of internal audit of the central state bodies, except for services of internal audit of National Bank of the Republic of Kazakhstan and authorized body on regulation, control and supervision of the financial market and the financial organizations, local executive bodies of the capital, areas, cities of republican value, service of internal audit of departments of the central state bodies (during creation), 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;

the automated integrated digital system "Electronic Public Procurements" (further - AITsS EGZ) - digital system, is intended for carrying out public procurements;

The national catalog of goods (further - NKT) - the digital object of "the digital government" which is the national registry of data on goods, and also single source of the nomenclature of goods and obligatory to use as the reference book of goods in trading activity;

the digital system "Electronic Invoices of Accounts" (further - TsS ESF) - digital system by means of which are performed the statement, sending, acceptance, registration, processing, transfer, obtaining and storage of electronic invoices.

3. Provisions of these Standards are applied by the central state bodies, local executive bodies, their subordinated public institutions, and also the organizations performing development, implementation and operation of systems and other users using these systems.

Provisions of these Standards do not extend to digital objects concerning which the legislation of the Republic of Kazakhstan establishes special procedure for regulation, including on the digital systems in the protected execution carried to the state secrets, the digital objects containing the data constituting the state secrets, and also other digital objects in the cases provided by the laws of the Republic of Kazakhstan.

These Standards are applied by the bodies of internal state audit and authorized bodies performing control functions in the field of cyber security. In case of non-compliance with provisions of these Standards adequate measures, stipulated by the legislation the Republic of Kazakhstan are applied.

Chapter 2. Standards for digital systems of state planning

Section 1. Requirements to digital systems of state planning

4. SBP are implemented according to the Budget code, procedure for creation, representation and consideration of budget request determined by authorized body by budgetary planning and other regulatory legal acts of the Republic of Kazakhstan regulating forming of the budget.

5. SBP are implemented according to Single requirements in the field of information and communication technologies and the ensuring information security approved by the order of the Government of the Republic of Kazakhstan of December 20, 2016 No. 832 (further - Single requirements).

6. Requirements to safety and information security of SBP at stage of development/development of modules/components are determined by the existing Single requirements.

7. SBP within digitalization of budget process automate and implement the following business processes:

forming of budget requests with obligatory application of OKTRU, NKT and the digital database of goods prices, works, services (when planning expenses on purchase of goods, works and services) with the subsequent generation of the identifier of expense according to technique to the determined authorized bodies on budgetary planning;

centralized maintaining and approval of development plans for state bodies and development plans for the capital, areas, cities of republican value;

the interbudget relation by submission of requests by local executive bodies for allocation of transfer from the republican budget and the subsequent receipt of the approved amounts of transfers of SBP;

transfer of funding plans of local executive bodies and references on modification on approval of TsS "Treasury client", receipts of SBP of the corresponding statuses;

maintaining and approval of the state investment projects at all levels of the budget with assignment of the GIP identifier and obtaining for it necessary project data for inclusion in budget request in SBP;

centralized input and monitoring the SIR of rural settlements and level of security of settlements according to SRS;

submission of requests for opening/closing of the EBK code at all levels of the budget with subsequent its approval by authorized body for budgetary planning and forming of the relevant order.

8. SBP provide information support of activities of authorized body for budgetary planning, public institutions, and the solution of tasks in the field of budgetary planning.

9. The accompanying organization renders information and analytical and consulting services in questions of digital transformation of budget process.

10. The accompanying organization provides:

the subsequent integration with IATsS "E-Ministry of Finance" on transfer of the approved data of budget request for the purpose of budget implementation monitoring;

access and smooth functioning of SBP in the real mode of time (24kh 7), except time for carrying out scheduled maintenance and procedures of "cold copying" (once a week since Saturday on Sunday, no more than 4 hours);

monitoring, administration and maintenance of all SBP modules for prevention of failures and timely response to incidents.

11. Users of SBP are participants of the interbudget relations.

12. For the purpose of forming of correct aggregated data users of SBP provide timely introduction of reliable data at all stages of planning of the budget.

13. Users of SBP provide timely provision of the corresponding data in authorized body on budgetary planning.

Section 2. Requirements to functioning of digital systems of state planning

14. Functioning of SBP correspond to the basic principles of creation of modern digital systems:

ensuring bystry search of necessary data;

possibility of addition of new functions in SBP without violation of its functioning;

obligatory availability of backup and data storage;

exception of possibility of unauthorized access due to providing mechanisms of differentiation of information access according to the rights of users;

possibility of differentiation of access for groups of users, as to forms of input and adjustment of data, and to service and configuration forms;

ensuring authorization of users within its competence;

establishment of possibility of elimination of problems and response to terms of the solution of tasks, notifications on the accomplishment course, proceeding from priority of the problem resolution (fixing and the analysis of constantly arising problems);

ensuring access to SBP for bodies of external and internal state audit, and financial control to digital objects of budget process according to the procedure determined by authorized body by budgetary planning;

availability in SBP of elements of the formatno-logical control allowing to minimize mistakes of the users providing exceeding of limit of expenses, exceeding of the recommended price of goods, incorrectness of the entered data and other mistakes;

availability of fixing of actions of the user in SBP regarding modification and amendments of data with display of date of the made changes by the user with indication of its individual identification number (further - IIN).

15. The accompanying organization provides:

1) safety and protection of SBP;

2) operational modification (adjustment, modification) SBP, including modification of operational documentation;

3) monitoring of functioning of SBP;

4) placement of information materials, training and rendering the advisory help with questions of operation to users of SBP;

5) permanent updating of levels of authority for users of SBP;

6) carrying out quarterly user training of SBP, at the same time refusal in provision of access to SBP, in case of lack of training by the user of functionality of SBP;

7) ensuring operational interaction with users of SBP concerning overcoming and the problem resolution and mistakes in it;

8) mechanism of automatic reconciliation of data;

9) ability to integrate with other digital systems and software products obligatory from which are:

integration with IATsS "E-Ministry of Finance" regarding receipt of single budget classification, and also the centralized reference books necessary for planning of the budget;

integration with AITsS EGZ regarding transfer of the approved budget by identifiers of expenses for the subsequent forming of the plan of public procurements;

integration with ISGP (BP) regarding transfer of individual funding plans and references on modification on approval of TsS "Treasury client";

10) possibility of embedding and interaction with any other systems.

Section 3. Requirements to qualification of users of digital systems of state planning

16. By provision of access to SBP users of SBP have the following qualifications:

skills of work on the personal computer with the graphical user interface (the keyboard, mouse, windows management and appendices, file system);

skills of use of the standard client program (the observer of the Internet) in the environment of the Internet (setup of standard configurations, installation of connections, access to websites, navigation, forms and other standard interactive elements);

skills of use of standard email client (setup of accounting record for connection to the existing box, creation, sending and obtaining on e-mail);

skills of work with the automation equipment of office (word-processor, spreadsheets);

knowledge of the interface of input-output of data in SBP, the principles of input, processing and control of data;

knowledge of the SBP interface of processing and the automated accomplishment of control procedures;

knowledge of bases of cyber security.

17. Users of SBP based on the corresponding regulatory legal acts provide obligatory maintaining data in ISGP (BP) on the following business processes:

centralized maintaining and approval of development plans for state bodies and development plans for the capital, areas, cities of republican value;

submission of requests of local executive bodies for allocation of transfer from the republican budget and the subsequent receipt of the approved amounts of transfers of SBP;

transfer of funding plans and references on modification from SPB on approval in TsS "Treasury client" and receipt of the corresponding statuses;

maintaining and approval of the state investment projects at all levels of the budget and receipt of all necessary project data for inclusion in budget request in SBP;

input and monitoring the SIR of rural settlements and level of security of settlements according to SRS;

submission of requests for opening/closing of the EBK code at all levels of the budget.

18. When forming budget requests users of SBP apply OKTRU, NKT and databases of goods prices, works, services to planning of expenses on purchase of goods, works and services.

Chapter 3. Standards for digital systems of financial accounting and financial reporting

Section 1. Requirements to development and functioning of digital system of financial accounting

19. Development of TsS BU is performed according to Single requirements.

20. Access to employees of authorized body on budget implementation, the integrator in the field of budget process and bodies of internal state audit to TsS BU is provided with use of cloud computing.

21. Digital objects in the field of financial accounting and the financial reporting are placed on the digital infrastructure determined by the integrator in the field of budget process.

22. The public institutions and their subordinated organizations financed at the expense of republican and local budgets, except for public institutions for which the special procedure for financing according to the Budget code is determined from the accounting digital system provide automatic configuration for data transmission in EHD BO on accounting transactions by means of integration services, with observance of measures of protection of personal data according to the Rules of integration of digital objects of "the digital government" approved by the order of the Deputy prime minister - the Minister of artificial intelligence and digital development of the Republic of Kazakhstan of July 1, 2026 to No. 368/Tax Code (it is registered in the Register of state registration of regulatory legal acts at No. 39199).

23. TsS BU provides the automated fixing of all transactions on error correction revealed in the current accounting period with obligatory registration of the following information:

initial data of accounting entry;

the modified (new) posting;

date and time of creation of initial record and modification;

the identifier or user name, executed correction;

the basis or the comment to correction (in the presence).

24. The basic principles of functioning of TsS BU correspond to creation of modern digital systems:

legality;

developments (openness) by modification and amendments of system according to the operating changes in the legislation of the Republic of Kazakhstan;

compatibility, interactions with other systems;

standardization (unification) on the basis of the single standards providing reliability and controllability of digital objects;

ensuring cyber security.

25. TsS BU has the functionality providing bystry search of all necessary documents.

26. TsS BU provides possibility of addition of new functions without violation of its working capacity.

27. Actions of users in TsS BU are fixed in the magazine of registration, including surname, name, middle name (in case of its availability), date and time of accomplishment of transaction.

28. For the purpose of standardization of information when accounting goods access to the corresponding commonly accepted reference books (qualifiers) used by authorized body on budget implementation is provided.

29. In the program of the TsS BU elements availability formatno - the logical control allowing to minimize mistakes of users for control of impossibility of salary accrual in current month of more approved salary fund, control of advance payment on the salary of more established size, control of payment transfer on the salary over receivable to the worker minus the retained taxes, fees and assignments is provided.

30. TsS BU is provided with availability of elements of formatno-logical control regarding establishment of prohibition on modification and amendments after approval of the financial reporting, including on transactions and remaining balance of the closed period.

31. For the purpose of availability of information of TsS BU provides:

forming of the financial reporting and consolidated financial statements (in the presence of the relevant data in TsS BU) according to Articles 131 and 133 of the Budget Code;

transfer created in system of the accounting and financial reporting in EHD BO through integration service.

32. For possibility of maintenance of TsS BU (copy), the database or other services after possible failures and incidents in TsS BU function of backup and data storage of TsS BU, their files and settings is provided.

The procedure and frequency of backup, storage, recovery of information, frequency of testing of maintenance of TsS BU from backup copies is determined by the accompanying TsS BU organization.

33. TsS BU has function of shutdown of access for users in case of modification of conditions of the employment contract of the worker, its rotation or dismissal provided by the labor law of the Republic of Kazakhstan.

34. The accompanying organization provides:

1) safety and protection of TsS BU;

2) operational modification (adjustment, modification) TsS BU, including modification of operational documentation;

3) monitoring of functioning of TsS BU;

4) placement of information materials, training and rendering the advisory help with questions of operation to users of TsS BU;

5) permanent updating of levels of authority for users of TsS BU;

6) carrying out quarterly user training of TsS BU, at the same time refusal in provision of access to TsS BU, in case of lack of training by the user of functionality of TsS BU;

7) ensuring operational interaction with users of TsS BU concerning overcoming and the problem resolution and mistakes in it;

8) mechanism of automatic reconciliation of data.

35. Digital objects for conducting financial accounting and the financial reporting of public institutions are placed on the cloudy financial accounting provided by the integrator in the field of budget process, located in the territory of the Republic of Kazakhstan.

36. Transfer, storage and data processing of digital objects are performed with ensuring access to the integrator in the field of budget process and observance of the requirements of cyber security established by the legislation of the Republic of Kazakhstan.

37. Backup of these digital objects in the field of financial accounting and the financial reporting is performed in cloudy financial accounting with use of the distributed data storage ensuring their safety in case of failures of the hardware or incidents of cyber security.

Section 2. Requirements to integration functions and to technological compatibility of digital system of financial accounting

38. Digital objects in the field of financial accounting and the financial reporting provide integration with the following state digital systems:

1) TsS ESF for automatic data exchange with bodies of state revenues allowing to send and receive electronic invoices between suppliers and buyers;

2) AITsS EGZ for automation of process of public procurements which provides collection, processing and data storage about purchases of goods, works and services. Allows to check compliance of the delivered goods or services to conditions of contracts, and also to control their accomplishment;

3) TsS GBD FL for the automated process of accounting and monitoring of data on physical persons;

4) TsS Treasury client through IATsS "E-Ministry of Finance" for ensuring accuracy and transparency of data on payments;

5) the State database "Legal entities" for possibility of automatic filling of these partners / business-identifikatsionnogo numbers (BIN) and for unloading of the report of accounting of property.

39. TsS BU provides carrying out electronic inventory count with connection of the corresponding equipment.

 

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