Presidential Decree No. 1556 of December 8, 1992 “On the Federal Treasury” created a unified centralized system of Federal Treasury bodies, including the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and territorial bodies for the republics of the Russian Federation, territories, regions, autonomous entities, the cities of Moscow and St. Petersburg, other cities (except for cities of regional subordination), districts and districts in cities.
The “Regulations on the Federal Treasury of the Russian Federation” was approved by the Government in April 1993. Since then, payments of federal budget funds began to be made through the Treasury.
The organizational and functional structure of the Federal Treasury of the Russian Federation has three levels:
Main Directorate of the Federal Treasury (GUFK);
regional departments of the Federal Treasury (UFK);
regional branches of the Federal Treasury (OFC).
Treasury bodies interact with authorities government controlled republics within the Russian Federation, territories, regions, autonomous entities, the cities of Moscow and St. Petersburg in the process of crediting revenues and offsets between budgets, as well as coordinating work to create information base about the state of the Russian Federation.
The tasks facing the treasury can be fully resolved by creating an automated information system for financial settlements using modern information technologies.
As a result of the creation and implementation of a unified automated system of the Federal Treasury, the following should be achieved:
reducing paperwork and the amount of manual labor when processing information and at the same time increasing the total volume of information processed, its completeness and reliability;
increasing the efficiency of processing information received at various levels of the financial system hierarchy;
standardization of the information base (regulatory reference and legal information, input and output documents, descriptions information objects and assignment rules and provision of their details) to ensure unified processing of financial information as a single interconnected system;
increasing the reliability of data on accounting for budgetary funds and effective control over their receipt and use;
in-depth automated analysis of the dynamics of tax receipts and the ability to forecast these dynamics;
increasing the efficiency and completeness of information exchange with external systems - with tax services, banks, financial authorities, customs authorities, etc.;
increasing the efficiency and completeness of obtaining data on budget income and expenses (by type) upon request for any accounting date;
in-depth analytical analysis of the dynamics of budget expenditure and revenue items at any hierarchical levels of the budget execution system;
efficiency of transfer of information on budget revenues and expenditures between different levels of the budget execution hierarchy (methodological and instructional materials - from top to bottom, generalized and analytical information - from bottom to top).
The presence of a unified Treasury AIS allows, on the basis of clearly defined objects of need, to most realistically selectively optimize budget flows, to reduce the likelihood serious problems in financing, make the budget execution process smoother.
The main purpose of the system is to coordinate and ensure interaction between Federal Treasury bodies of all levels, their operational Information Support, automation of basic operations, organization of communication and data transmission systems.
The creation of a treasury automated information system is based on the principles of forming a unified information base, protecting data from unauthorized access and the ability to adapt the software package to the conditions of a specific treasury body.
All operations carried out in the treasury are documented.
Since the federal budget consists of revenue and expenditure parts, there are two relatively independent flows of documents on income and budget expenditures.
Treasury authorities control the movement of money through budget accounts and expenditure items of budgets at different levels. The AIS of the Federal Treasury includes three main software packages. 1.
“TREASURE”, which takes into account federal budget revenues and the distribution of regulatory taxes between budgets of different levels. 2.
“SMETA-W”, “SMETA-F”, taking into account expenses from the federal budget and financing of budget recipients organized by the Federal Treasury. 3.
Internal treasury accounting and reporting. In particular, the accounting department of the regional treasury department solves the following sets of tasks: “Personnel”, “Office work”, “Warehouse”, “Accounting for material assets”, “ Wage", "Reporting", as well as the generation of reporting on the execution of cost estimates for treasury departments.
The system of Russian treasury bodies was created very dynamically. Over the years of development of the treasury system, Federal Treasury bodies were organized in regional structures, and they began to be equipped with household supplies and office equipment, including computer equipment, communications and information transmission. The methodology of the treasury authorities has undergone significant changes in a short period of development and continues to develop dynamically. The set of measures taken during the creation of the system made it possible to bring this structure to a leading position in the field of government institutions and organizations in the financial sector, both in terms of technical equipment and the dynamics of development of methodological and technological support.
The information complex of treasury authorities is capable of not only functionally ensuring, in combination with the banking system, the execution by treasury authorities of the federal budget, but also organizing effective dynamic interaction between financial authorities of different levels and departmental affiliations, as well as the banking and tax systems. The creation of such a complex is based on the technology of centralized and distributed solutions based on the use of high-tech operating systems and database management systems (DBMS) and noise-resistant telecommunication systems protected from unauthorized access. The development and application of such a unified technology with the creation of corporate (departmental) systems on its basis makes it possible to solve the problem of interdepartmental interaction of complex secure information technology systems.
The functions of the Federal Treasury include:
organization, implementation and control over the execution of the federal budget, management of income and expenses of this budget in treasury accounts, in banks based on the principle of a single cash desk;
regulation of financial relations between the federal budget and extra-budgetary funds, financial execution of these funds, control over the receipt and use of extra-budgetary funds;
implementation of short-term forecasting of volumes of government financial resources, as well as operational management of these resources within the limits established for the corresponding period of government spending;
collection, processing and analysis of information on the state of public finances, submission to the highest legislative and executive bodies of reporting on financial transactions of the Government of the Russian Federation on the federal budget, on extra-budgetary funds, as well as on the state of budget system Russian Federation;
management and servicing, together with the Central Bank of the Russian Federation and other authorized banks, of the state internal and external debt of Russia;
development of methodological and instructional materials, procedures for conducting accounting operations on issues within the competence of the treasury, mandatory for public authorities and management, enterprises, institutions and organizations, including organizations managing public funds of state (federal) extra-budgetary funds, etc.
For execution specified functions a complex multi-level system has been created with developed functional and information links not only between the hierarchical levels of the treasury authorities, but also with the banking payment system, the system of the Federal Tax Service, the system of formation and execution of budgets at all levels, recipients of budget funds and taxpayers.
The complexity of the system is aggravated by the fact that it is deployed over large areas, covering a large number of participants from different departments. Traffic pattern information flows funds and documents when financing enterprises from the federal budget through the system of treasury authorities is shown in Fig. 9.3.
According to the priority of solving problems of the development of the treasury system, two main directions are distinguished: 1)
creation of automated unified system accounting for the execution of income and expenses of the federal budget and integration of this system with the payment and settlement system of the Central Bank of the Russian Federation and the information system of the tax service; 2)
creation of an automated unified depository system of the Federal Treasury and its integration with the securities market.
Both areas are associated not only with the creation of the necessary software and hardware in treasury bodies, but also with the improvement of related systems.
Thus, the coordinated development of the interbank payment and settlement system and the information complex of treasury authorities allows, in order to increase the efficiency of execution and accounting, to change the existing scheme for collecting budget revenues and bringing federal budget funds to recipients.
Usage effective system electronic payments with a single settlement center allows you to organize a full cycle of crediting and accounting for budget revenues with completed interbudgetary settlements within one business day. At the same time, accounting for income receipts is carried out automatically with a full analytical breakdown according to budget classification, territories, taxpayers, etc.
The distribution of regulatory revenues and the transfer of funds to regional budgets is also carried out from a single settlement center using electronic payments, and these operations are included in the full cycle of crediting and accounting for federal budget revenues. This organization makes it possible to increase the efficiency of execution of revenues of the federal budget and budgets of other levels, as well as the efficiency and accuracy of information about funds received by budgets of all levels. Registers for transfer of funds
Operational report, financing report, budget execution report Approved cost estimates, monthly, quarterly and annual reporting
Register, copy ^ Approved cost estimate
payment order expenses
lg Registry,
copy of payment order
Main Directorate of the Federal Treasury
Operational report, financing report, budget execution report
Stewards
1st level
Federal Treasury Department
Approved cost estimates, monthly, quarterly and annual reporting
Copy of the register for transfer
Rice. 9.3. Movement of information flows, funds and documents when financed from the federal budget through the treasury system
The main goal of creating an information complex for the Federal Treasury is to significantly increase the efficiency of federal budget execution. This allows the Federal Treasury authorities to quickly, accurately and effectively solve the entire scope of tasks assigned to the system:
prompt and accurate accounting of federal budget revenues;
interaction between the federal budget, the budget of the constituent entities of the Russian Federation and local budgets of all levels;
quick and accurate delivery of federal budget funds to final recipients;
current full operational and strict control over the rational and targeted use of budget funds;
prompt and objective analysis of the execution of the federal budget and forecasting the receipt of revenues into the budget and upcoming expenses for any specified period;
management and servicing of public internal debt, etc.
Based on the formulation of the main goal of creating automated information technology in treasury bodies, the following requirements are imposed on the treasury information system:
promptly, accurately and reliably solve problems related to accounting for federal budget revenues;
organize interaction between the federal budget, the budget of the constituent entities of the Russian Federation and local budgets of all levels;
quickly and accurately deliver federal budget funds to final recipients;
ensure current, complete, operational and strict control over the rational and targeted use of budget funds;
provide prompt and objective analysis of the execution of the federal budget and forecasting the receipt of revenues into the budget and upcoming expenses for any given period;
manage and service public internal debt;
comply with the current legislative practice in Russia and the regulatory requirements of the Ministry of Finance of the Russian Federation;
maintain confidential and classified information in accordance with the requirements of the competent authorities;
ensure legal continuity of the primary document and its electronic copy, as well as its safety in
during the entire period of their regulatory existence, determined by instructions and regulations on office work, etc.
Achieving the main goals of building automated information technology for treasury bodies is possible if a number of conditions are met in the process of its creation. 1.
The information system serving the execution of the federal budget should be built on the basis of automated accounting with an equivalent level of detail in setting up charts of accounts. Accounting for the execution of the federal budget should be carried out in an analytical aspect to the full depth of the budget classification, including in the context of the final recipients of budget funds. This principle will make it possible to have in the accounting registers of the information complex a prompt and reliable reflection of the actual state of the federal budget at any level. 2.
The treasury information system must be adapted to work with both traditional banking operations and electronic banking settlement systems and maintain active interaction with information systems for the execution of federal and regional budgets. Such systems related to the complex should be based on full-scale, automated and operational accounting of budget execution and provide for one-time generation of information when processing primary documents, including payment documents in the banking system. 3.
The main budget execution processes must be coordinated and synchronized throughout the operating day, week, month, quarter, and year. 4.
It is necessary to organize a unified technological information communication system for bodies executing budgets at various levels. 5.
Information included in one or another related departmental system during their interaction must be reliable, which requires the use of a unified technology for protecting information from unauthorized access and protecting an electronic signature. 6.
When organizing and implementing automated treasury information technology, it is necessary to use technological and methodological solutions that allow modification of both the entire system or its core, and only individual workstations and individual tasks at workplaces, without affecting the current operation of the rest of the system as a whole, etc. .
Hardware and software treasury system. Based on the listed requirements for treasury AIS and the conditions for building this system, two automated information technology architectures are used: 1)
“terminal” - based on the use of a high-performance central computing complex - a mainframe (mainframe) and a system of localized and remote terminals, including intelligent ones; 2)
“client-server” - based on the organization of collective high-performance work with databases in the local computer networks of the organization.
Creation information systems in terminal architecture using mainframes4 has a significant historical tradition. Such complexes based on high-performance computers have recently been widely used abroad and in Russia.
The advantage of such systems is centralized multi-threaded and multi-tasking processing of all information located in the information system. This allows you to optimize the use of expensive high-performance computing resources of the central machine. When the mainframe operates, each user and each process is allocated a set of information resources that allows them to solve assigned tasks. The user can communicate with the machine both using high-speed input-output devices that are part of a mainframe-based computer complex, and by working on terminals connected to the central machine of the complex.
Mainframe operating systems are characterized by stability, security and efficient use of memory resources, central processor(one or more) and peripheral devices input-output information.
This architecture was initially focused on effectively solving several (or many) different tasks simultaneously in a time-sharing mode, and therefore has developed means of information protection and protection against failures. The design of operating systems to accommodate a large number (up to several thousand) of users determined the creation of developed and high-speed telecommunications tools built into OS and mainframe hardware.
The hardware of the system, created for conditions of many years of non-stop operation in intense information processing mode, is highly reliable and fault-tolerant. Software products, installed only on the central machine, allow modification and replacement to be carried out fairly easily and quickly without harm to system users.
However, in recent years, world practice indicates a significant reorientation of the main consumers of mainframe-based systems to the use of cheaper solutions using new computer technology. This happens for a number of reasons.
The creation of terminal systems most often leads to the monopolization by the initial system supplier of all services for their development.
The intensive development of personal computers and minicomputers based on high-performance processor systems and the saturation of the information technology market with them have led to the emergence of inexpensive competitive solutions.
Price reduction for computing systems based on powerful microprocessors while increasing their performance and energy efficiency makes these systems very attractive for widespread use in areas traditional for mainframes - banks, communications, financial activities, complex corporate systems.
Improvements in the operating systems of personal computers and systems based on them are bringing them closer to mainframes in terms of performance and reliability, as well as in the area of support for multitasking and multithreading.
With the rise of both microcomputers and minicomputer systems, the importance of mainframes has declined. The cost of mainframes is relatively high: one computer with a package of application programs is estimated at at least a million dollars. Despite this, they are actively used in the financial sector and the defense complex, where they occupy from 20 to 30% of the computer park, since the use of mainframes for centralized storage and processing of a sufficiently large amount of information is cheaper than maintaining distributed data processing systems consisting of hundreds and thousands of personal computers.
The client-server system contains not only a common database, but also search programs. This allows you to request not all data, but only those that the user needs.
Many DBMSs divide their work into two levels using the client-server system. From an execution point of view, the program is divided into two parts - client and server. On the client side (computer) contact occurs with outside world. The server computer contains data common to all clients and operates special program- a database server that optimizes the execution of client requests.
Client is a processing program, it is also user and application program. Usually deals with the user interface, and delegates all actual work with the database to the database server. The database server transmits information selected from the database via an interprocessor channel to the client.
Performance is the main factor in the feasibility of developing systems for the client-server architecture.
Work is constantly underway to improve the method of storing and processing information, and if its implementation (i.e., the database server) has changed, then it will not be necessary to recompile all developed programs with new libraries, but it will be enough to install a new database server to replace the old one and translate database into the format of the new server (by using the utility supplied with it).
By using many small computers, client-server system developers can emulate the processing power of mainframe computers by distributing an application task across different microcomputers and servers. Each of them takes on its part of the computing load, sharing information with other processors on the network. The essence of the idea is to increase the power of the system, not by increasing the performance of one computer, but by summing up the resources of many.
Client-server architecture gives software developers exceptional freedom of choice and coordination different types components for the client, server and all intermediate links.
Nowadays, most of the leading manufacturers of automated information technologies offer products of automated treasury systems based on client-server technology.
The main idea behind this technology is to minimize the amount of data transmitted over the network, since the main time losses and failures occur precisely due to insufficiently high bandwidth networks.
Working on a LAN based on technologies for collective creation and use of documents allows treasury authorities to reduce the production of redundant or unnecessary paper documents. This technology makes it possible to organize paperless technology for the work of treasury bodies in electronic office mode.
In accordance with the organizational and functional structure of the Federal Treasury, the structure of a single corporate network contains three levels: 1-
th level - local computer network of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation; 2-
1st level - local computer networks in the departments of the Federal Treasury in the constituent entities of the Russian Federation; 3-
th level - local computer networks in branches of the Federal Treasury in cities, districts and districts in cities.
Deployment of subsystems of the RS-Treasury software package is carried out on the basis of client-server technology for Windows platforms(95/98/Me/NT/2000/XP/2003) in a three-level architecture with the construction of relational databases. It is planned to organize the interaction of workstations with the exchange of data in online/offline modes and the execution of distributed data processing transactions.
Possible DBMS of the RS-Treasury software package - MS SQL or Oracle. Software platform development is based on the most modern and progressive .NET platform, which provides the most universal, open and mobile architecture for the development of complex information and analytical applications.
Database servers are oriented on Microsoft Windows 2000, Microsoft Windows NT 4.0, Microsoft Windows 2003. Operation of client machines is guaranteed under Microsoft Windows 95, 98, NT, ME, 2000, 2003, XP.
The use of modern XML formats for data transfer and exchange is provided.
When organizing an automated workstation of any subsystem, precise individual configuration of the financial authority’s workplaces is carried out, the area of responsibility is assigned in the budget planning process, and access rights are determined for both individual employees and divisions (departments), and user groups.
Information interaction of budget subjects - automated workplaces is provided by special service components for receiving and transmitting data that are part of the subsystem. For security purposes and maintaining the integrity of information, the system uses certified cryptographic protection tools (encryption and digital signature).
In general, automated information technology of treasury authorities, built on the basis of a “client-server” architecture, should contain automated workstations of office system administrators and services information security, administration of treasury bodies and treasurers performing specific functions in the execution of budgets at different levels. The organization of the work of the office as a whole and its technological parts related to work in banking payment systems, including electronic ones, and with the depository system for servicing the government securities market, is based on a single principle of collective work with objects - electronic documents, which are legally equivalent to paper documents. document adopted in traditional document flow. This approach complicates the operation of distributed systems, but ensures the legal integrity of information in the system and reliability during collective processing of information.
The workplaces of such an office must reliably reproduce all the regulatory conditions for the creation and processing of documents - from registration and organization of the processing route to recording the decision. Typically, such systems operate on the basis of strictly organized procedures at specific workstations, linked into routing flows for transferring information from one workstation to another through the transport of document files.
To organize automated information technology, a special communications system is organized in the treasury. Data transmission can be carried out via telephone and telegraph communication channels.
The most promising in terms of building corporate communication solutions for organizational structures distributed over a large territory of the country is the system telephone communication and regional computer network solutions with shared access, organized on its basis. Currently the system long distance communication based on the application of relatively modern stations series "Kvant", allowing you to dial a subscriber's number without the participation of operators using uniform intercity codes. The use of these stations makes it possible to organize automated exchange of information over dial-up communication channels using computers equipped with telephone modems and corresponding application communication software. The exchange speed is very high - from 1200 to 28,000 baud or more (in dedicated communication channels, the data transfer rate can reach 1.5 Mbaud).
If there is significant traffic of information exchange between remote subscribers or if there is a technological need to have a short fixed time for establishing a connection between exchange participants, a dedicated communication line can be used when the communication line exists constantly, regardless of the presence or absence of information transfer. Long-distance and city (district) telephone operating organizations allocate channel capacities for permanent use under the terms of a lease agreement. Given the significant cost of renting such channels, they should be used only when necessary, confirmed by a feasibility study.
An option for operating a corporate communication system over dedicated communication channels is the participation of the organization and its remote branches in the work of a regional or global computer network general access.
When organizing information exchange over switched long-distance telephone channels, the quality of the physical communication channels automatically allocated by the system when connecting subscribers has a significant impact on the stability of transmission characteristics. However, it should be taken into account that the large length of communication lines, a significant number of intermediate connections on the line, physical deterioration of equipment and transmission lines in certain sections significantly reduce the reliability of telephone modem communications over dial-up channels. Currently, the Federal Treasury authorities, based on high-quality modems and specialized communication application software, have organized a departmental system for transmitting information to all regions. This system is used as an effective platform for organizing information technology of treasury authorities, operating in real time on routed virtual data transmission channels, including protecting information from unauthorized access, when transmitting data from remote terminals to a central data server.
Thus, the automated treasury information system is integral part integrated hardware and software system that combines separate information technology hardware and software and systems of Federal Treasury bodies at various levels, including local computer networks, individual workstations and terminals, communication computer systems and the funds available to these institutions.
The automated treasury information system provides the opportunity to carry out prompt and effective exchange of information in agreed data formats between all participants in the budget process - both directly between the territorial bodies of the Federal Treasury, and between the bodies of the Federal Treasury and other organizations involved in the receipt, transfer and control of budget funds.
Today, the load on the treasury system has increased many times over, and this trend will only intensify in the near future.
The Federal Treasury is carrying out very complex work to create a unified automated system of the Federal Treasury, which will have to ensure the operation of the Treasury on the territory of Russia as a single integral organism
In principle, almost all tasks that arise during the work of the treasury structure are quite easy to automate. Fast and uninterrupted processing of significant flows of information is one of the main tasks of any large financial organization. Accordingly, there is an obvious need computer network, allowing you to process huge information flows.
Automated income accounting technology (Kazna system). The automated information system for the execution of part of the federal budget revenues is a software package that provides the following functions:
collection, registration, transmission, storage, processing and analysis of information on the revenue side of the federal budget;
obtaining timely and reliable information about the receipt of funds in the federal budget;
generation of accounting and payment documents, as well as regulated reporting;
issuance of reference, statistical and analytical information upon request.
Based on the information received, treasury departments solve the following tasks:
direct control over the dynamics of the flow of funds into the federal budget;
distribution of regulatory taxes between the federal budget and the budgets of the constituent entities of the Russian Federation;
exercising control over the movement of funds received in the form of taxes to the federal budget through banks;
transfer of information from lower divisions of the treasury to tax and financial authorities, as well as to higher authorities of the treasury;
forecasting the dynamics of the receipt of funds for the purpose of planning and adjusting allocations from the federal budget.
An automated income accounting system, depending on the scale of the tasks being solved, is created at three main levels of the Federal Treasury (see above).
A temporary automated system for the Federal Treasury of the ASFC of the Russian Federation was developed. Its main purpose was to coordinate and ensure interaction between Federal Treasury bodies of all levels, their operational information support, automation of basic operations, organization of a communication and data transmission system.
The creation of the ASFC of the Russian Federation was based on the principles of forming a unified information base, protecting data from unauthorized access and the ability to adapt the software package to the conditions of a specific Federal Treasury body.
In the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and its territorial bodies, individual components of the information system have been introduced and are being operated, there are no end-to-end data processing technologies, and some of the information technologies are outdated, the collection and processing of a significant part of the information is duplicated by different organizations (tax services, customs committee, financial authorities, regional and sectoral governing bodies, statistical bodies, etc.). At the same time, there is no regulatory framework that determines information interaction using communication channels (media) between economic departments.
All operations carried out in the treasury are documented. Since the federal budget consists of revenue and expenditure parts, there are two relatively independent flows of documents on federal budget revenues and on its expenses.
Therefore, there are mainly two software subsystems:
federal budget revenue accounting subsystem (Kazna system);
subsystem for accounting for expenses from the federal budget and financing recipients of budget funds from personal accounts opened for regional bodies of the Federal Treasury (Smeta-F system).
In addition, the accounting departments of treasury authorities solve internal tasks related to accounting for execution and reporting on the execution of cost estimates for treasury departments. In particular, the accounting department of the regional treasury department solves the following sets of tasks: “Personnel”, “Office work”, “Warehouse”, “Accounting for material assets”, “Wages”, “Reporting”.
The electronic document management technology for generating federal budget revenues is as follows. 1.
The taxpayer submits to the bank where his current accounts are opened a payment order for the payment of taxes from the federal budget in four copies. One copy of the payment order with a payment stamp is returned to the taxpayer, one copy remains in the taxpayer’s bank, two copies are sent to the bank in which the treasury current account is opened, one of them remains in the bank, and the other is sent to the treasury. 2.
Received amounts of taxes and other payments daily electronic payment are transferred by taxpayer banks to the bank in which the treasury income account is opened.
When transferring, copies of the payment document and a summary advice are transferred to the bank. 3.
The bank in which the treasury current account is opened credits taxes and payments to the specified account, after which it sends copies of received payment documents and an income statement to the treasury via electronic communication channels. 4.
The Treasury processes payment documents received from the bank within one business day, i.e. enters them into the database, taking into account the distribution of regulatory taxes in accordance with current legislation. 5.
The completion of accounting for income for the operating day of the Federal Treasury for account 40101 is the printing of payment orders to the federal budget revenue account and to the budget account of the constituent entity of the Russian Federation and local budgets.
The operating day for this account ends upon receipt of a bank statement with a mark on the passage of the prepared documents.
The “Kazna” system is constantly modified and improved in connection with changes in the regulatory framework, set and technology for executing operations, taking into account proposals, comments and wishes from the regions.
The development of implemented capabilities, experimental and industrial implementation, training, maintenance, support are carried out hotline, provision of consulting services.
The system is intended for users of four categories: 1)
administrator - a specialist in maintaining and supporting an automated system, in matters of office equipment and local computer network; 2)
financier (treasurer) - a specialist responsible for performing financial transactions; 3)
operator - a specialist responsible for entering information into the system; 4)
accountant - a specialist responsible for performing accounting operations and maintaining financial statements.
The system allows you to create new categories of jobs, works in multi-user network mode, in addition, you can work in local mode.
The functional content of the automated system today is represented by the following software systems:
“Analytical accounting and distribution of federal budget revenues in the conditions of maintaining a centralized balance sheet account 40101”;
“Analytical accounting and distribution of local budget revenues”;
“Accounting for budget execution”;
“Analytical accounting and distribution of federal budget revenues”;
“Accounting for customs payments on accounts opened with the Federal Treasury”;
“Information interaction with territorial bodies of the Ministry of Taxation, banks, Federal Treasury bodies at other levels”;
“Creation and maintenance of a database of regulatory and reference information.”
Service functions of AIS "Kazna". This system is equipped with the following tools:
control of the correctness and integrity of entered and processed information;
issuing messages about the progress of processes and errors made by the user;
automated copying and recovery of information on daily transactions;
archiving closed-period data to store it in a compressed form and the ability to unarchive it;
settings custom menu(menu design, functionality);
means of limiting the access rights of certain categories of users in order to prevent unauthorized access;
generating reports based on arbitrary queries created by the user.
expansion of the system (for example, through user functions it is possible to connect autonomous modules);
viewing databases based on selectable search and viewing criteria;
database integrity checks (several levels);
initialization of data from any intermediate date during the financial year.
When setting the operating parameters of the system for a specific user, the system provides: 1)
logical control of input and processed information; 2)
control over compliance of entered data with the contents of directories; 3)
blocking user actions in case of serious violations in the database.
Automated cost accounting (Smeta-F system). Software system"Estimate-F" is designed for automated accounting of financial transactions of financial treasury departments and allows you to perform following functions:
maintain customer catalogs, their attributes and characteristics;
maintain a catalog of personal accounts of budget fund managers (RBS);
enter payment documents;
establish correspondence between the entered payment documents and statements from accounts of a certain treasury in the bank with automatic generation of account transactions;
post postings to the personal accounts of fund managers;
take into account the placement of payment documents on the card index;
increase the reliability of calculations when entering payment documents by connecting to the directory of managers of budget allocations of enterprises - correspondents in the bank;
generate and print reporting forms and documents;
maintain archives of payment documents;
configure attributes of Federal Treasury branches;
establish different levels of access to information for
system users.
The automated treasury system includes working tools:
system administrator (AS);
payment department;
operations department;
accounting department
Each workplace has certain functions that can be adjusted and supplemented.
As the starting point of the technological process, we will take the receipts from the register of the Federal Treasury Department for primary financing to the payments department. If the financed organization is not yet among those served by the Federal Treasury, then the payments department notifies this organization about the receipt of funding, prepares a package of documents that must be submitted to the organization to open a personal account (application, service agreement, cards with sample signatures, cash application and cost estimate). Each organization served by the Federal Treasury is assigned a registration number, and all its documents are stored in a special folder with this number. Each serviced organization opens a personal account (one organization may have several personal accounts depending on the financing symbol).
The opening of personal accounts of the RBA is carried out by order of the accounting department on the basis of a set of documents provided by the RBA and OFK in the prescribed form. Along with the personal accounts of clients in the AS, a current OFC account is also opened in the bank and personal accounts of blocks of federal programs (block of FI managers).
A personal account is opened at the payment department workplace. If a financed organization is not in the RBA directory, then to open a personal account it is necessary to add it to this directory, located in the section of local directories of NSI (regulatory and reference information). When entering an organization, the registration number is checked (there cannot be two organizations with the same number). When entering a personal account, the registration number of the organization is monitored (it must be present in the reference data directory), subsection, symbol and personal article (according to the reference data).
Accounting and maintenance of RBA cost estimates are carried out at the workstation of the payments department, where the estimate provided by the RBA is entered into the database in the context of economic classifications. When estimates change, the operator enters these changes into the existing estimate database. Changes are introduced to adjust estimates and transfer amounts within financing based on transfer documents provided by the RBA. These estimates serve to control the transfer and expenditure of funds from RBA personal accounts.
Spending of funds from the personal accounts of the RBA and federal programs is carried out through the accounts of the Federal Treasury authorities opened in an authorized bank. Financing of expenses from personal accounts of the RBA and federal programs is carried out under strict control over compliance with the cost estimates (limits) in the context of items of economic classification. If necessary, in the event of a lack of funds in one item of economic classification, but availability in another, it is possible to move funds within one personal account according to a letter from the RBA, with the obligatory restoration of the original data during the financial year in accordance with estimated assignments.
When payment orders are received to write off funds from personal accounts of the RBA, the payments department controls the targeted execution of budget funds, checks them with the cost estimate and formulates orders for the operational department to write off funds from accounts. The operational department enters payment orders into the database.
If there are no or insufficient funds in the personal accounts of the RBA, payment documents of the RBA or third-party collectors are placed in a card index. Subsequently, when funds are received into the corresponding personal account, the payments department will write off the funds in full or partially from the card index with the formation of an order and the subsequent execution of a memorial order.
Managers of budgetary allocations to receive cash from the bank submit applications to the Federal Treasury to receive cash. The payments department controls the intended use of budget funds, checking the cost estimate, checks the availability of obligatory payments to the budget and funds and generates a free application for transmission to the bank. On the day of receipt of cash, the accounting department of the Federal Treasury, based on the application and power of attorney of the RBA representative, issues checks for cash receipt.
Upon completion of the transaction with payment documents for debiting funds, the operations department prepares a register of payment documents for transferring them to the bank. After confirmation, the amounts of entered documents are taken into account in reporting forms and reflected in personal accounts.
When a bank statement arrives at the operational department, an automatic reconciliation with those already in the system and confirmation of payment documents are carried out, and then additional processing of missing documents. After confirming all documents on the bank statement, the system administrator closes the operating day, as a result of which operations are carried out on correspondent accounts of the Federal Treasury authorities opened in the bank. Then, in the operations department, an extract on the personal accounts of the RBA and federal programs is generated for transfer to their clients, as well as a balance sheet.
Information security in automated systems Treasury. An important characteristic of software is the safety of its use, i.e. ability to provide legal validity electronic documents and protect the system from unauthorized access.
Since confidential information is processed during budget execution, much attention is paid to protecting data from unauthorized access.
The main goals of information protection in automated systems of the Federal Treasury of the Russian Federation are:
prevention of leakage, theft, loss, unauthorized destruction or copying, modification (forgery), blocking of information;
maintaining the integrity and reliability of information in databases and processing programs;
ensuring the confidentiality of information in accordance with the law;
preventing illegal interference in information systems.
Information protection in automated systems of the Federal Treasury of the Russian Federation should be based on the following basic principles:
ensuring physical separation of areas intended for processing classified and unclassified information;
ensuring cryptographic protection of information;
ensuring authentication of subscribers and subscriber installations;
ensuring differentiation of access of subjects and their processes to information;
ensuring the establishment of the authenticity and integrity of documentary messages when they are transmitted via communication channels;
ensuring protection of equipment and technical means of the system, the premises where they are located, from leakage confidential information through technical channels;
ensuring the protection of encryption technology, equipment, hardware and software from information leakage due to hardware and software bookmarks;
ensuring control of the integrity of the software and information part of the automated system;
using only domestic developments as protection mechanisms;
ensuring organizational and regime protection measures. It is advisable to use additional measures to ensure communication security in the system;
organizing the protection of information about the intensity, duration and schedules of information exchange;
the use of channels and methods for transmitting and processing information that make interception difficult;
implementation of secure administration of the financial system.
Mechanisms for ensuring information security in automated systems include:
access control to information resources;
data encryption (cryptographic protection);
electronic digital signature;
ensuring data integrity and reliability;
ensuring authentication (confirming the authenticity of the sender and recipient of information);
traffic masking (making it difficult to analyze information flows without opening it).
Automated information systems of customs authorities
An analysis of the country’s existing financial system shows insufficient efficiency in accounting for the receipt and expenditure of budget funds, control over their intended use, the length of time it takes for allocated funds to reach the final recipient, and a weak relationship between financial authorities in the process of executing budgets at various levels. Based on assessments of the development and reform of the financial system in 1993 and the processes taking place in the country’s economy, the board of the Ministry of Finance of the Russian Federation identified the following priority tasks of financial policy for the future for the apparatus of the Ministry of Finance and local financial authorities: - improving inter-budgetary relations and strengthening the coordination of financial and tax authorities; - increasing the revenue base of budgets by increasing tax collection, improving the collection methodology and completeness of tax collection; - directing funds for the implementation of social policy and ensuring timely and complete financing of socially protected items at all levels of budgets; - activation of the government securities market, taking into account the transition to long-term circulation and attracting non-residents to the market, expanding the geography of the market; - increasing the efficiency of monetary and financial transactions and strengthening the national currency. To solve these problems, on August 27, 1993, the Government of the Russian Federation decided to create a new financial body - the treasury. The Treasury is a special state financial body whose functions include: - Organization, implementation and control over the execution of the federal budget of the Russian Federation, management of income and expenses of this budget in treasury accounts in banks based on the principle of a single cash desk. - Regulation of financial relations between the federal budget of the Russian Federation and extra-budgetary funds, financial execution of these funds, control over the receipt and use of extra-budgetary funds. - Implementation of short-term forecasting of the volumes of government financial resources, as well as operational management of these resources within the limits established for the corresponding period of government spending. - Collection, processing and analysis of information on the state of public finances, submission to the highest legislative and executive bodies of state power and administration of the Russian Federation of reports on financial transactions of the Government of the Russian Federation on the federal budget, on extra-budgetary funds, as well as on the state of the budget system of the Russian Federation. - Management and servicing, jointly with the Central Bank of the Russian Federation and other authorized banks, of the state internal and external debt of the Russian Federation. - Development of methodological and instructional materials, procedures for conducting accounting operations on issues within the competence of the treasury, mandatory for public authorities and management, enterprises, institutions and organizations, including organizations managing public funds of state (federal) extra-budgetary funds, etc. . Registers for transfer of funds Rice. 4.6. Scheme of movement of funds and documents when financing enterprises and organizations through the system of treasury authorities To perform these functions, a complex multi-level system with developed functional and information connections is involved not only between the hierarchical levels of the treasury authorities, but also with the banking payment system, the state tax service system, the system for the formation and execution of budgets at all levels, recipients of budget funds and taxpayers. The complexity of this system is aggravated by the fact that it is deployed over large areas, covering a large number of participants belonging to various departments. The flow diagram of information flows of funds and documents when financing enterprises and organizations from the federal budget through the system of treasury authorities is shown in Fig. 4.6.Storing keys on hardware keys (Kaztoken, eToken) increases the security of storing and using the organization’s digital signature:
- It is more difficult to secretly copy stored digital signatures from these devices than from a PC
- If the token is lost, the use of the digital signature is password protected
To use eToken devices, an organization must have valid EDS keys.
In the article:
Installing EDS keys on the eToken device (video lesson)
Installing an electronic digital signature on eToken media has some nuances (tested as of September 2015).
When using the eToken device for the first time, before writing keys to it, it is necessary to change the default password (1234567890) to a more complex one, only after which is it possible to write EDS keys to the device. Therefore, if you simply insert a new eToken device into your PC and try to install certificates through the NCA website, after the installation is complete, you will receive a certificate installation error message.
Therefore, you will have to download the control program to the eToken device, reinitialize the device, unchecking the box to require a password change before use.
And since the NCA website can write keys to a token only if the password for eToken is 1234567890 (with other passwords, again after installation we get a key writing error), in the control program we force the password to be 1234567890, having first unchecked the box requiring a complex password.
After the completed operations, you can successfully write the digital signature keys onto the eToken media.
Cleaning eToken media (video tutorial)
Fixing the error More than one RSA key detected
If you do not clear the eToken media before installing new keys, the installation through the NCA website will be successful, but when you try to log into the Treasury Client IS portal, you will encounter the following error: More than one RSA key detected:
The solution to this problem is to download the InfoToken() utility and use it to format the device. After which you will have to re-write the keys to the token.
Advice from our reader: you can try removing unnecessary keys using TumarCSP.
From the author:
If the problem is solved, one of the ways to say “Thank you” to the author is indicated - .
If the problem could not be resolved or problems appeared additional questions, you can ask them on ours, in our group.
Or, use our “” service and entrust the problem to a specialist.
AND THE NATIONAL CERTIFICATION CENTER
REPUBLIC OF KAZAKHSTAN
Astana, 2012
Chapter 3. Application of digital signature 13
Chapter 4. Ensuring information security requirements 15
Chapter 5. Hardware and software requirements 16
Chapter 6. Division of responsibilities 17
Chapter 7. Procedure for resolving disputes between the Treasury and the Client related to the authenticity of electronic documents 18
8. APPENDICES TO THE ORDER:
20. Appendix 1. Agreement on the use of digital signature between the treasury and the Client.
20.1. Appendix 1.1. Power of attorney for transfer of digital signature to an authorized person who has the right to sign financial documents.
21. Appendix 2. Policy for the use of registration certificates and digital signatures of users of the “Treasury-Client” information system
22. Appendix 3. Additional agreement on the use of electronic digital signature between the treasury and the Client
23. Appendix 4. Act on the destruction of revoked registration certificates and private EDS keys
24. Appendix 5. User agreement on the use of electronic document management with the Client “Treasury-Client”.
Terms and definitions used in this Procedure
The terms used in the text of this Procedure are used in the following interpretation:
Information system “Treasury-Client” (hereinafter referred to as the System) is an electronic document management system of the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan and territorial divisions of the Treasury (hereinafter referred to as the Treasury) with government agencies, administrators of budget programs, authorized government bodies, entities of the quasi-public sector (hereinafter referred to as the Client );
Electronic document – a document in which information is presented in electronic digital form and certified using an electronic digital signature;
Registration data – data required to obtain a registration certificate from the NCA, in accordance with the Policy for the use of registration certificates and digital signatures of users of the “Treasury-Client” information system;
Private (secret) EDS key - a sequence of electronic digital symbols known to the owner of the registration certificate and intended for creating an EDS using electronic digital signatures;
EDS public key – a sequence of electronic digital symbols, accessible to any person and intended to confirm the authenticity of the EDS in an electronic document;
Signatory – an individual or legal entity who legally owns the private digital signature key and has the right to use it in an electronic document;
System User - a person in whose name the right to use an electronic signature is registered with the NCA and who has the corresponding private digital signature key that allows signing electronic documents;
Authentication – establishing the authenticity of one or more aspects of information interaction: a communication session, its time, communicating parties, transmitted messages, data source, time of data creation, data content;
Identification – assigning an identifier to subjects and objects of access or comparing the presented identifier with the list of assigned identifiers;
The key container is a file on key media(disk, flash card, e-token, etc.), where public and private keys are located;
Certificate storage – a list of information characterizing the user of the cryptographic system (list of certificates) and lists of revoked certificates;
Confirmation of the authenticity of the digital signature in an electronic document – positive result confirmation by means of an electronic signature that the digital signature contained in an electronic document belongs to its owner and the absence of distortion or forgery of the electronic document signed by this digital signature;
Digital signature tools - hardware and/or software used to create and verify the authenticity of digital signatures;
Registration certificate (Law of the Republic of Kazakhstan “On Electronic Documents and Electronic Digital Signatures” dated January 7, 2003 No. 307-II) is a document on paper or an electronic document issued by a certification center to confirm compliance of an electronic digital signature with the requirements established by this Law. In the context, a synonym for the expression “certificate” is used public key»;
The National Certification Center of the Republic of Kazakhstan (hereinafter referred to as NCA RK) is a structural subdivision of the Joint Stock Company “National information Technology"(hereinafter referred to as JSC NIT), which certifies the correspondence of the public key of the EDS to the private key of the EDS, as well as confirming the authenticity of the registration certificate in the relations "state body of the Republic of Kazakhstan - state body of the Republic of Kazakhstan" (G2G), "state body of the Republic of Kazakhstan - business entity" (G2B) , “state body of the Republic of Kazakhstan – citizen of the Republic of Kazakhstan” (G2C);
NTC Registration Centers (hereinafter referred to as RC NTC) are structural divisions of JSC NIT, carrying out, in accordance with the Rules, registration, issuance, storage, revocation (cancellation) of registration certificates, including their copies on paper and maintaining a register of registration certificates approved by order of the Chairman Agency of the Republic of Kazakhstan for Informatization and Communications dated December 8, 2005 No. 457-p, operations for identification, authentication, verification of the powers of registration certificate holders in the production, issuance and revocation of a registration certificate.
Chapter 1. Introduction
general information
System Participants
Treasury Department;
Client;
NCA, the main components of which are Certification Centers and Registration Centers;
Information about the purpose of the System
The subject of automation is the Treasury functions of receiving and processing documents provided by the Client. The function of providing the Treasury with data and reports to Clients is also subject to automation.
The system provides:
Creation electronic forms documents submitted by the Client to the territorial divisions of the Treasury;
carrying out checks of format and logical control of the correctness of filling out electronic forms of documents;
use of digital signature to certify your authorship, as well as the integrity of electronic documents created by Clients;
sending by the Client electronic documents completed and secured with digital signature;
reception and primary processing electronic documents provided by the Client to the Treasury;
transfer of received electronic documents to the integrated information system of the Treasury (hereinafter referred to as ICS);
monitoring the status of electronic documents provided by the Client to the Treasury;
provision of data to Clients in the established format and reports within the competence of the Treasury;
exchange of electronic messages (Treasury-client, Client-treasury).
based on the use of modern highly efficient technologies for storing and processing information, unify, simplify and speed up automated data entry for documents processed in ISK;
increasing the efficiency, accuracy, reliability, and transparency of data related to the procedures for submitting documents to treasury authorities;
the use of modern electronic digital signature information security tools to confirm the authenticity of documents and simplify the process of document approval.
Electronic documents secured with digital signature and interaction between System users
All electronic documents created by the Client and sent through the System must be executed in accordance with the requirements of the current budget legislation in form, completeness and correctness of completion, and signed with the digital signature of the authorized Manager of the Client and the Head of the Client’s financial group (or an employee of the authorized body) who have the right signatures in accordance with samples of signatures and seal imprints stored in the Treasury in the file of the government institution (Client).
When receiving an electronic document through the System, the Treasury checks the presence of an electronic signature and verifies the ownership of the digital signature against the provided sample signatures. If the data matches, the document is recognized as having legal force and equivalent to a document on paper with handwritten signatures of the authorized Manager of the Client and the Head of the Client's financial group, sealed with an official seal. Such a document is subject to further verification for compliance with the requirements of the current budget legislation of the Republic of Kazakhstan in terms of form, completeness and correctness of completion. If any discrepancies are found, the electronic document is returned to the Client indicating the reasons for the return.
Attached files can only be in the following formats:
pdf, txt
doc, docx
xls, xlsx
format graphic images(jpeg, gif, tiff, bmp, png and others).
In this case, in accordance with the functional responsibilities performed, System users will be assigned the following roles:
ROLE00 – System Administrator;
ROLE10 – the Client’s manager, or a person authorized by him, who has the right to sign all financial documents of a government institution (hereinafter referred to as the GI);
ROLE11 – Client’s Manager, who has the right to sign invoices for payment, applications for foreign currency conversion, applications for reconversion of foreign currency, applications for transfer of money in foreign currency of the GI and applications for entering the recipient of money in the Directory of recipients of money in national and foreign currency;
ROLE12 – the Client’s Manager, who has the right to sign applications for registration of civil transactions (hereinafter referred to as the Civil Transactions) of the Civil Code and applications for entering the recipient of money into the Directory of Recipients of Money;
ROLE13 – Client’s Manager, who has the right to sign State Funding Plans and certificates for amending them;
ROLE14 – Client’s Manager, who has the right to generate all financial documents (for a State Enterprise that does not have a financial service);
ROLE15 – Executive Secretary of the central executive body (Head of the Administrator of Budget Programs) for approval of State Funding Plans and certificates for making changes to them;
ROLE20 – Head of the Client’s financial group (chief accountant), or a person authorized by him, who has the right to sign all financial documents of the Client;
ROLE21 – Head of the Client’s financial group (chief accountant), who has the right to sign invoices for payment, applications for foreign currency conversion, applications for reconversion of foreign currency, applications for transfer of money in the Client’s foreign currency and applications for entering the recipient of money in the Directory of recipients of money in the national and foreign currency;
ROLE22 – Head of the Client’s financial group (chief accountant), who has the right to sign applications for registration of the State Registration Service and applications for entering the recipient of money into the Directory of Recipients of Money;
ROLE23 – Head of the Client’s financial group (chief accountant), who has the right to sign State Funding Plans and certificates for making changes to them;
ROLE27 – employee authorized by the head of a government agency to maintain accounting records (accountant, freelancer)
ROLE03 – authorized employee of the Tax Committee;
ROLE04 – authorized employee of the Accounts Committee for control over the execution of the Republican Budget;
ROLE05 – authorized employee of the Agency of the Republic of Kazakhstan for Combating Economic and Corruption Crime (financial police);
ROLE01 – Head of the Tax Authority or a person authorized by him, who has the right to sign on payment orders and on all financial documents of the State Administration;
ROLE02 – authorized employee of the Tax Authority who has the right to sign payment orders – head of a structural unit;
ROLE06 – authorized employee of the budget programs administrator;
ROLE07 – authorized employee of the local authorized body for state planning;
ROLE08 – authorized employee of the local authorized body for budget execution;
ROLE09 – authorized employee of the territorial tax authority;
ROLE28 – employee of the authorized body responsible for collecting budget revenues;
ROLE29 – authorized employee of the territorial division of the Customs Control Committee (CTC);
ROLE30 – authorized officer of the Committee financial control(KFK);
ROLE31 – authorized employee of the Tax Committee (TC) (reporting);
ROLE32 – an authorized employee of the Tax Authority, without the right to sign payment order– respondent;
ROLE50 - Client's Manager, who has the right to sign all financial documents of a quasi-public sector entity (hereinafter - SCS);
ROLE51 – Head of the Client’s financial group (chief accountant), who has the right to sign all financial documents of a quasi-public sector entity;
ROLE52 – an employee authorized by the head of a quasi-public sector entity to maintain accounting records (accountant, freelancer).
Accordingly, System users must have DC fields equal to the corresponding System user role in the DN of the registration certificate name.
Procedure for accepting electronic documents
The Treasury accepts paper documents from the Client in the following cases:
For the period of production, re-issuance and revocation of the personal digital signature key of the System user;
Absences technical feasibility to connect to the System.
Chapter 2. Operational requirements for the organization of life cycle processes of the registration certificate
Application for issuance of a registration certificate
To start working in the System, all applicants (Clients) must sign the form of the Agreement on the use of an electronic digital signature between the Treasury and the Client (hereinafter referred to as the Agreement) approved by the Treasury in 3 copies, in accordance with Appendix No. 1 to the Procedure, and also fill out the Template for providing data for each user of the System in accordance with Appendix 3 to the Policy for the Application of Registration Certificates of Authentication and EDS of users of the Information System “Treasury - Client” of the CC MF RK, (hereinafter referred to as PPRS). In this case, one original of the signed Agreement is stored in the Treasury in the file of a government agency/subject of the quasi-public sector (hereinafter referred to as the Client), the second is kept by the Client, the third original must be transferred to the operator of the CR NCA when submitting an application for the issuance of a registration certificate. The last two copies are stamped by the responsible executor of the general group of the territorial division of the treasury (hereinafter referred to as TPK).
The agreement must be signed by the head of the GU/SKS, who has the right of first signature according to the sample signatures provided to the TPK.
A government agency/SCS serviced in a TPK located closer in location and serving another administrative-territorial unit, and not in a TPK according to the administrative-territorial division (according to the Directory of government institutions/quasi-public sector entities), must:
To work in the Treasury-Client IS, provide to the TPK according to the administrative-territorial division (according to the Directory of government agencies/quasi-public sector entities) the original Agreement and the original sample signatures and seal imprint;
If documents are submitted on paper in accordance with paragraph 5 of this Procedure to the nearest TPK, provide a copy of the Agreement and the original sample signatures and seal imprint, which are filed in the dossier of the government agency
Re-production of EDS keys under this Agreement is possible only if there is a failure in the disk, or an operator error was made during the production of the EDS key.
The agreement is concluded:
with persons who have the right to sign in accordance with the samples of signatures and seal impressions stored in the Treasury in the Client’s legal file;
with persons who do not have the right to sign:
employees authorized by the head of a government agency to maintain accounting records (accountant, freelancer)
authorized employees of other government bodies in accordance with the functional responsibilities specified in paragraph 4 of the Procedure.
The agreement and the data presented in the Template are the basis for the further process of registration and production in the CR NUC, located at the Public Service Center, which consists of the following steps:
submission of an application for the issuance of a registration certificate to the CR NCA by the user of the System with the provision of documents proving the identity of the applicant;
authentication of the applicant by an authorized employee of the CR NCA;
in case of successful authentication, the information placed in the applicant’s request is checked and private signature keys and a registration certificate of the applicant’s public key are produced at the NCA of the Republic of Kazakhstan.
two private keys of the owner of the registration certificate (GOST 34.310-2004 for affixing an electronic signature and RSA for authentication);
two registration certificates in the form of an electronic document (GOST 34.310-2004 for affixing an electronic signature and RSA for authentication);
a copy of the owner's registration certificate on paper (at the request of the System user);
registration certificate of the Certification Authority - NCA RK (root certificate).
In case of expiration of EDS keys, the Client must:
Destroy the registration certificate, EDS private key and authentication, while the Client draws up an Act on the destruction of the revoked registration certificate and EDS private keys, in accordance with Appendix 4 to the Procedure;
Conclude an Additional Agreement on the use of an electronic digital signature between the Treasury and the Client, in accordance with Appendix No. 3 to the Procedure for the further re-issuance of the registration certificate and private EDS keys;
Provide the Additional Agreement to the Public Service Center with the Application for the issuance of a registration certificate, with identification documents of the applicant and a Template for providing data.
The above information is transferred to the applicant to the CR NCA against signature in a special journal for recording issued registration certificates.
In case of loss of digital signature keys, the Client must be guided by the second paragraph of clause 7 and the first paragraph of clause 6 of the Procedure.
After authentication in the “Treasury-Client” information system, the System user signs an electronic image of the User Agreement on the use of electronic document management with the Client (Treasury-Client) (hereinafter referred to as the User Agreement) in accordance with Appendix No. 5 to the Procedure.
The user agreement is formed only in in electronic format and is not provided to territorial divisions of the treasury.
Procedure for revoking a registration certificate
The System user in case of dismissal, exclusion from the order of persons who have signature rights in accordance with the sample signatures and seal imprint, changing it job responsibilities or identification of the fact of theft of an electronic signature, is obliged, no later than the date of his dismissal, exclusion of the right to sign documents from his official duties, or identification of the fact of theft of an electronic signature, to provide, in accordance with the PPRS, an application for the revocation of the issued registration certificate and the corresponding personal private key of the digital signature and to destroy his private key after loss powers in this institution. The client, when destroying the private key of the system user, approves by internal order the composition of the commission for the destruction of the revoked registration certificate and the private digital signature key. When destroying the revoked registration certificate of the System user's private key (for authentication and digital signature), an Act on the destruction of the revoked registration certificate and private digital signature keys is drawn up, in accordance with Appendix 4 to the Procedure, a copy of which is submitted to the Treasury for storage in a separate folder, according to the nomenclature of cases.
To revoke the registration certificate of a public key, the System user fills out an application for revocation of the registration certificate in accordance with the PPRS and submits it to the NCA CR.
NCA RK, after receiving an application for revocation of the registration certificate, carries out its consideration and processing in accordance with the PPRS.
Registration certificates must be used as part of interaction with the regulatory documents of the Treasury.
Registration of the System in the world space of object identifiers (OID)
Logging into the System with a certificate that has a different OID is not possible.
Chapter 3. Application of digital signature
Terms of use of digital signature
Digital signature is the result of cryptographic transformation of information and has the following properties:
The digital signature is reproducible only by the owner of the signature key certificate;
The digital signature is inextricably linked with a specific electronic document in the System.
Conditions for the equivalence of the digital signature of a handwritten (personal) signature
the authenticity of the digital signature is verified using a public key that has a registration certificate;
the person who signed the electronic document lawfully owns the private EDS key;
The digital signature is used in accordance with the information specified in the registration certificate.
Private EDS keys cannot be transferred to other persons without the consent of the owners of these keys.
The System user has the right to transfer the authority to use the digital signature to his authorized representative, who has the right to sign financial documents, on the basis of the issued Power of Attorney in the prescribed form, in accordance with Appendix No. 1.1. to this Agreement, within one organization on the basis of an internal order of the Client. During the validity of the power of attorney, the System user (principal) must not use the private digital signature and authentication key. Upon expiration of the power of attorney, the System user (principal) automatically receives the right to use the private digital signature and authentication key. The Client must keep records of issued powers of attorney.
Verification of electronic digital signature
Verification that the certificate, the private key of which is signed by the document being verified, was issued by a trusted Certification Authority - NCA RK.
Checking for revocation of a certificate whose private key is used to sign a document. If the certificate is revoked, there will be no serial number certificate.
Checking the value of the “Certificate Application” field: “digital signature, non-repudiation” is written in the “Certificate Application” field.
Checking for the presence of the System OID in the certificate, OID must have the value in the authentication certificate OID = 1.2.398.5.19.1.2.2.1.3, as well as in the digital signature registration certificate OID = 1.2.398.5.19.1.2.2.1.2.
Chapter 4. Ensuring information security requirements
General information
The objects of protection are EDS keys and electronic documents of the System.
To prevent theft, loss, distortion, forgery of electronic documents, and other unauthorized actions for their destruction, modification, copying by System users, the Client must take organizational measures to protect digital signature funds and electronic documents.
Private EDS keys must be stored on removable media and connected only when signing electronic documents.
Recommendations for ensuring safe operation in the System
Log in only through the corporate website https://client.kazynashylyk.kz;
It is strictly forbidden to respond to letters purporting to be on behalf of the System with demands (requests, offers) to go to a site that does not belong to the domain https://client.kazynashylyk.kz and send a secret key;
Store EDS keys on two different removable media – primary and backup (USB tokens, floppy disks, flash drives, CDs). Do not store on your computer's hard drive;
Storage order removable media The digital signature must exclude the possibility of unauthorized access to it by unauthorized persons;
Do not allow strangers into your personal computer with the system loaded or while it contains removable media containing the secret key;
Remove removable media containing the secret digital signature key from the computer immediately after completing work in the System;
Once a week, change the workstation login password, but it is prohibited to use a password containing personal data (date of birth, full name, etc.);
Do not disclose the password to enter the workstation to unauthorized persons or other employees (regardless of their position);
Apply tools on a workstation antivirus protection with an opportunity automatic update antivirus databases;
Prevent access to computers used to work in the System by unauthorized persons and personnel of the organization not authorized to work in the System and/or maintain computers;
On computers used to work in the System, exclude visiting all Internet sites except those used to log into the System, and also exclude the installation of entertainment and gaming programs;
Use only licensed software (operating systems, office suites, etc.);
Connect a medium with a private EDS key only at the time of signing electronic documents. Use the medium to store only the private EDS key, do not use the medium to store other files;
When installing an authentication key on a computer, be sure to set a password; however, it is prohibited to use a password that contains personal data (date of birth, full name, etc.).
Chapter 5. Hardware and software requirements
Technical requirements
processor no less Intel Pentium 1GHz:
RAM no less than 512 MB;
free part of the hard drive of at least 150 MB;
monitor with a screen resolution of at least SVGA 800x600.
Software requirements
Operating system:
Not lower than Microsoft Windows XP.
Sun JDK/JRE -1.6 Version 6 Update12 or higher;
Tumar CSP V4.2;
Internet Explorer 6 (SP1) or higher;
Microsoft Office 2003 or higher;
Adobe Acrobat Reader 7 or higher;
Scanner: 300 dpi extension and support gif formats, jpg, png.
Data network requirements
Bandwidth local network The speed used for data transmission by the user of the Treasury-Client software must be at least 128 Kbit/s, the recommended is 256 Kbit/s.
The capacity of the external Internet line must ensure sufficient speed of document transmission for all System users during peak hours.
Chapter 6. Division of Responsibility
Responsibility of the Treasury
The Treasury is responsible for the functioning of the System, as well as timely notification of the Client about all changes in the operation of the System.
The Treasury is not responsible for any damage, losses or other losses incurred by the Client due to the System User’s failure to comply with the requirements specified in paragraphs. 7, 10, and non-compliance with the requirements of paragraphs 13, 14, 15, 16 of this Procedure.
The Treasury is not responsible for any damage, loss or other losses incurred by the Client due to improper execution of the Procedure by the System user, manuals and instructions relating to work in the System, for the timely destruction of the EDS key by the User and the unlawful use of the EDS.
Responsibility of the System User
The System User is responsible for the proper storage of the issued certificate and key, and for the timely destruction of the key by the Digital Digital Signature User.
The System user, as the owner of the EDS key, in the event of unauthorized use of the EDS bears full responsibility in accordance with the legislation of the Republic of Kazakhstan.
Chapter 7. Procedure for resolving disputes between the Treasury and the Client related to the authenticity of electronic documents
Settlement of disputes
If both parties do not come to an agreement, the Client and the Treasury can contact the NCA of the Republic of Kazakhstan to issue an opinion on the current situation and provide evidence of the signature or resolve this issue in accordance with the legislation of the Republic of Kazakhstan.
Connection procedure
to the “Treasury-Client” IS system!
In order to effectively implement electronic document management of financial documents with government institutions “Treasury-Client”, you need to carry out preparatory measures to connect to the IS “Treasury-Client” 2013, namely, prepare computer equipment according to the following parameters:
Availability of Internet connection: Minimum 2 separate workstations in the main office (for the manager and the chief accountant), connected to the Internet via dedicated communication channels with a speed of at least 128 Kbit/s, recommended - 256 Kbit/s.
Requirements for technical equipment:
Personal Computer:
Processor with a frequency of at least 1GHz or higher
RAM at least 256MB or higher
Free space volume hard drive in a size of at least 150 MB
Monitor with a screen resolution of at least SVGA 1024 x 768
Operating system:
Internet Explorer versions 6.0 or higher
Adobe Acrobat Reader version 7.0 or higher
Scanner on the chief accountant's workstation:
Extension 300 dpi.
Supports gif, jpg, png, tiff, pdf, ipeg formats.
We would like to inform you that for operational information the websites of the “Treasury Department for Almaty” are open at www. . And www. "Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan"
Basic legal acts for the “Treasury-Client” system:
1. “The procedure for user interaction with the Treasury-Client information system and the National Certification Center of the Republic of Kazakhstan,”
2. “User agreement on the use of electronic document management with the Client (Treasury-client)”,
3. “Agreement on the use of electronic digital signature between the treasury and the client”,
4. “Additional agreement to the agreement on the use of Electronic Digital Signature between the Treasury and the client”,
5. “Act on the destruction of revoked registration certificates and private digital signature keys”
posted on the page "Legal Service Department"
The procedure for connecting to the Treasury-Client IS system and receiving electronic digital keys posted on the website pki. gov. kz"National Certification Authority" on the page IS "Treasury-client". To receive an ON-LINE application, software is installed: Root certificates, JAVA latest version. Then the application is sent from the user's computer. After signing the agreement in the Department, the necessary documents are submitted to the Public Service Center to receive an electronic digital signature. All Roles, which can be used are described in the “Procedure for user interaction with the Treasury-Client IS and the National Certification Center of the Republic of Kazakhstan.”
Also " User's Guide for obtaining a registration certificate from the NCA of the Republic of Kazakhstan for the IS “Treasury-Client”" And " New user authentication and registration" are posted on our website on the "News" page.
After receiving the digital signature, log in to the system using the address « https:// client. kazynashylyk. kz», using Internet browser Explorer.
To enter the “Directory” - “Organizational and technical documentation” you need to enter your Login and Password and you need to download it from the website on the page “ Directory" - "User Guides for Government Institutions", « GU Guidelines for SCS 2012.» (For SKS) all user manuals. To obtain output forms in the “Treasury-Client” IS system, the “Reporting” module must be downloaded from the organizational and technical documentation “ User's Guide for Bugsv2".
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