ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 2, 2009 No. 235

About approval of Rules of implementation of internal state financial control at the republican and local levels in the Republic of Kazakhstan

According to Article 136 of the Budget code of the Republic of Kazakhstan of December 4, 2008 the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of implementation of internal state financial control at the republican and local levels in the Republic of Kazakhstan.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective after ten calendar days from the date of the first official publication.

Approved by the order of the Government of the Republic of Kazakhstan of March 2, 2009 No. 235

Rules of implementation of internal state financial control at the republican and local levels in the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules of implementation of internal state financial control at the republican and local levels in the Republic of Kazakhstan (further - Rules) are developed according to items 4 and the 5th Article 136 of the Budget code of the Republic of Kazakhstan of December 4, 2008 (further - the Code) and determine procedure of internal state financial control (further - internal control) at the republican and local levels in the Republic of Kazakhstan (dalee-Pravila).

Implementation of internal state financial control shall be carried out according to the Standards of the state financial control approved by the Presidential decree of the Republic of Kazakhstan of April 7, 2009 No. 788 (further - Standards), and these rules.

2. In Rules the following basic concepts are used:

1) the intermediate act - the control act (the conclusion following the results of internal control) which is drawn up during monitoring procedure and requiring immediate (separate) documentary registration;

1-1) control acts - the document constituted by the authorized Government of the Republic of Kazakhstan body for internal control by results of control;

1-2) conclusions following the results of internal control - the document constituted by results of the carried-out control, signed by service of internal control and object of internal control;

1-3) reports on results of internal control - the document constituted based on the conclusion following the results of internal control, containing recommendations about improvement of internal procedures, rules, processes for the purpose of increase in overall performance, achievement of straight lines and resulting effects of activities of object of internal control, represented to the head of state body;

2) control materials - documents the necessary for holding control action, and also constituted by results of control documents and the enclosed proofs of the revealed violations and shortcomings of work;

3) officials of object of control - the head of object of control, and also person determined by the head of object of control, having right to sign of accounting and other documents of object of control;

4) control action (further - control) - complex of the interconnected control actions performed by authorized body on internal control regarding compliance to the budget legislation, legislation in the sphere of public procurements and other legislation of the Republic of Kazakhstan and also services of internal control regarding compliance of budget and other legislation of the Republic of Kazakhstan for the purpose of identification, elimination and non-admission of violations by objects of control;

5) control scale - the list of questions, the checked period and term of monitoring procedure;

6) the specialist - the specialists of state bodies and experts involved with authorized body to holding control action;

7) the auditor - the employee of body of internal control performing control action;

8) the checking group - two and more auditors, and also, if necessary, the involved experts;

9) bodies of internal control - the body for internal control (daleeupolnomochenny body) authorized by the Government of the Republic of Kazakhstan, services of internal control of the central state bodies and service of internal control of the executive bodies financed from the regional budget, city budgets of republican value, the capital (further - services of internal control);

10) the plan of monitoring procedure - the document developed on the basis of data of preliminary studying of object of control, including types, types, the purposes, objects and scale of control, including priorities and questions the arisen in control planning process, necessary resources for control and the list of employees of control facilities;

11) the program of control - in details developed document constituted individually on each object of control, containing list of questions of subjects to control.

3. Other concepts used in these rules are applied in the values determined by the Code.

Chapter 2. Procedure of internal control

1. Planning of control actions

4. Bodies of internal control carry out control according to the plan of control actions approved for the corresponding financial year including the name of object, scale and type of control.

5. Planning process of control actions consists of stages:

1) preliminary action research of objects of control, including execution by object of control republican and (or) local budgets for the previous financial year;

2) plan developments of control actions with indication of objects of control, terms of monitoring procedure and form of completion of control actions.

6. Planning of control actions is performed on the principles of independence and objectivity in case of the choice of object of control provided by the Code.

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