of April 16, 2013 No. 3-NP
About approval of Rules of carrying out external state financial control
According to the subitem 19) of Article 141 of the Budget code of the Republic of Kazakhstan the Calculating committee on control of execution of the republican budget DECIDES:
1. Approve:
1) Rules of carrying out external state financial control by Calculating committee on control of execution of the republican budget according to appendix 1;
2) Rules of carrying out external state financial control by audit committees of areas, the cities of republican value, the capital according to appendix 2.
2. Recognize invalid:
2) the subitem 2) Item 1 of the normative resolution of Calculating committee on control of execution of the republican budget of July 9, 2012 No. 1-NP "About modification and amendments in normative resolutions of Calculating committee on control of execution of the republican budget of August 12, 2011 No. 1-NP "About some questions of external state financial control" and of August 18, 2011 No. 2-NP "About approval of Rules of carrying out external state financial control" (it is registered in the Register of state registration of regulatory legal acts for No. 7808, it is published in the Kazakhstanskaya Pravda newspaper of August 9, 2012 No. 258-259 (27077-27078)).
3. (Suprun V. V.) to provide to the chief of staff of Calculating committee on control of execution of the republican budget state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan.
4. This normative resolution becomes effective after ten calendar days from the date of its first official publication.
Chairman
A. Musin
Appendix 1
to the normative Resolution of Calculating committee on control of execution of the republican budget of April 16, 2013 No. 3-NP
1. Rules of carrying out external state financial control by Calculating committee on control of execution of the republican budget (further - Rules) are developed according to the subitem 19) of Article 141 of the Budget code of the Republic of Kazakhstan of December 4, 2008 (further - the Budget code), the Presidential decree of the Republic of Kazakhstan of August 5, 2002 No. 917 "About approval of the Regulations on Calculating committee on control of execution of the republican budget" (further - Calculating committee), the Presidential decree of the Republic of Kazakhstan of April 7, 2009 No. 788 "About approval of Standards of the state financial control" (further - Standards).
2. Rules determine procedure for planning of control activities, preparation for control, monitoring procedures, report layouts following the results of control, monitoring procedure of quality, the organization of monitoring and control of execution of decisions.
3. In these rules the following determinations are used:
1) external state financial control - the control of execution of the republican budget exercised by Calculating committee with submission of quarterly information to the President of the Republic of Kazakhstan and the annual report to Parliament of the Republic of Kazakhstan (further - control);
2) control on compliance - assessment of conformity of activities of object of control to requirements of budget and other legislation of the Republic of Kazakhstan;
3) control of the financial reporting - assessment of reliability, justification and timeliness of creation and accounts presentation by object of control;
4) performance monitoring - assessment which is carried out including on the basis of control on compliance and the financial reporting, achievement by state bodies of the straight lines and resulting effects provided in their strategic plans, implementation of the state, industry and budget programs, the rendered state services, use of the connected grants, the state and guaranteed state of loans, guarantees and assets of the state, and also the complex and objective analysis of influence of activities of state body and subjects of the quasi-public sector on development of economy or separately taken industry of economy, the social sphere, other spheres of public administration;
5) complex control - control and assessment of activities of objects of control for all questions for the specific period;
6) thematic control - control and assessment of activities of object of control for single questions for the specific period;
7) counter control - control of the third parties which is carried out only concerning relations with the main object of control within the checked question;
8) joint control - the control which is carried out by bodies of the state financial control together with other state bodies to agreed time frames;
9) parallel control - the control conducted by bodies of the state financial control independently on the agreed issues and terms of carrying out with the subsequent exchange of their results;
10) the controller - the employee of Calculating committee to which job responsibilities control belongs;
11) control action - complex of the actions directed to preparation for control, monitoring procedure and report layout following the results of control;
12) analytical action - complex of the actions connected with carrying out the analysis, the analytical research, monitoring, assessment and examination directed to disclosure of certain economic and social processes;
13) control and analytical action - complex of the actions and procedures provided when holding control and analytical actions;
14) principles of preparation for control action:
complexity - coherence and coordination of all stages from preliminary studying of object of control before creation of the program of control;
continuity - establishment of the tasks interconnected on stages and terms of control to the employees of Calculating committee, specialists of state bodies, auditing organizations and experts exercising control;
optimality - the choice of the most reasonable version of the program of control for achievement of ultimate goals of control in case of the minimum costs;
targeting - the choice of accurate objects of control, including their regional placement;
15) the resolution of Calculating committee - the document confirming results of control and containing the decisions obligatory for execution by all state bodies, organizations and officials to whom it is turned (further - the Resolution);
16) the conclusion following the results of control - the document of Calculating committee constituted based on control acts and (or) audit reports (further - the Conclusion);
17) representation - the document of bodies of the state financial control, obligatory for execution, sent to objects of control and to other interested persons for elimination of the revealed violations and shortcomings of work (further - Representation);
18) quality control - check and the analysis of materials of control actions on compliance to the established requirements of the legislation in the sphere of external state financial control;
19) post-control - control of execution of decisions of Calculating committee (Resolutions (Representations)).
4. External state financial control is integral part of system of public administration and is directed to increase in transparency, efficiency, responsibility behind budget implementation and use of assets of the state.
5. According to Item 3-1 of Article 136 of the Budget code employees engagement of Calculating committee on requests of state bodies for conducting the checks which are not provided in its work plans is not allowed.
6. Control is carried out on the basis of annual and quarter work plans of Calculating committee.
7. Direct management behind holding control action is performed by the member of Calculating committee responsible for monitoring procedure, in the fixed areas of work (including control of completeness of scope of questions of control, adjustment of the areas of work of controllers).
8. The structure of control group includes the employees of Calculating committee participating in holding control action - the head of control group and controllers, and in need of specialists of state bodies, employees of auditing organizations and (or) experts. When carrying out joint control of control group employees of other state bodies are included.
The head of the structural unit, responsible for legal support, assigns to control group of workers who accompany control action, and also on written requests with appendix of necessary documents give written consultations by means of electronic mail / fax, without departure on objects of control, concerning application of the legislation in case of identification of violations, shortcomings.
9. In case of monitoring procedure employees of Calculating committee are guided by these rules proceeding from the competence established by the Budget code.
10. Specialists of state bodies (in coordination), the auditing organizations and experts involved to monitoring procedure are guided by these rules.
11. Control is subdivided into the following types:
1) control on compliance;
2) control of the financial reporting;
3) performance monitoring.
12. The calculating committee within powers performs complex, thematic, counter, joint, parallel types of control.
13. Control is carried out using monitoring systems, comparisons, assessment and the analysis of execution of the republican budget, implementation of the state, industry and budget programs, strategic plans of state bodies, observance by participants of the budget process, including subjects of the quasi-public sector, and also other receivers of budgetary funds, physical persons and legal entities using the connected grants, guarantees and assets of the state, the state and guaranteed by the state loans, budget investments (further - objects of control), the regulations of the legislation connected with their planning, forming, distribution, use.
14. The calculating committee performs the analysis, generalization and systematization of the violations revealed by results of control, shortcomings.
15. Planning of control activities of Calculating committee is carried out for realization of its powers provided by the Budget code for the purpose of identification, elimination and non-admission of violations by objects of control of regulations of the legislation including connected with planning, forming, distribution, use of budgetary funds, assets of the state and quasi-public sector.
16. Planning is based on system approach according to the following principles:
1) complexity of planning (scope planning of all legislatively established tasks, types and activities);
2) planning continuity;
3) balance of resource allocation;
4) frequency of holding control actions on objects of control.
17. The annual (quarter) plan of control actions of Calculating committee (further - the annual plan) is created for high-quality and effective planning of control actions for the next year taking into account the perspective plan of work of Calculating committee, interaction of bodies of the state financial control for the purpose of exception of duplication of objects of control.
18. For creation of the annual plan by the structural division responsible for planning, the analysis and the reporting (further - the structural division responsible for planning) on the basis of data of the year previous planned no later than September 1 the database reflecting the sequence of use of budgetary funds from the administrator of the budget programs (further - ABP) to final receivers of budgetary funds is created.
19. The database includes information on ABP, the budget programs by central office, department, the subordinated organizations, local executive bodies (target transfers) by types of the current, capital costs and other receivers of budgetary funds, tax, non-tax revenues, sales proceeds of fixed capital, assets of the state and quasi-public sector, with indication of results of earlier held control events bodies of the state financial control on objects of control for the last three years and the first half of the year of the year prior planned, and reflects implementation of strategic, program documents (the state, industry programs, strategic plans of state bodies) and investment projects.
20. The structural division responsible for planning, no later than September 1 of the year previous planned together with bodies of the state financial control on the basis of the database create the single information database on the republic on objects of control (information on administrators of republican budget programs) (further - single information base) in form according to appendix 1 and data on expenditure of means (the target transfers, the credits) allocated from the republican budget (further - data on expenditure of means), in form according to appendix 1-1 to these rules.
21. For forming of the annual plan members of Calculating committee no later than October 1 of the year previous planned, on the basis of data of single information base, taking into account risks assessment of objects of control and plans of control actions of bodies of the state financial control of year prior planned, provided no later than September 1 by the structural division responsible for planning, and the data obtained from additional sources prepare the offers in the draft of the annual plan in the form of the request for holding control action for form according to appendix 2 to these rules.
22. Members of Calculating committee in case of creation of the request determine the name of control action, objects of control and amounts of means covered by control, types and types of control in the directions and also taking into account the necessary number of controllers, requirement of involvement of audit companies and experts.
22-1. The structural division responsible for planning, on the basis of requests for holding control actions perfroms calculation of the standard rate of term of holding control action according to Methodical recommendations about regulation of terms of holding control actions according to appendix 2-1 to these rules.
23. The structural division responsible for planning, till November 1 of the year previous planned, the preliminary draft of the plan of examination for the next year created in form according to appendix 3 to these rules and approved at hardware meeting of Calculating committee, and also the list of objects of control and the budget programs planned to monitoring procedure for the next year created in form according to appendix 3-1 to these rules goes to the body for internal control authorized by the Government of the Republic of Kazakhstan (further - KFK) and audit committees of areas, the cities of republican value, the capital (further - audit committees) for the purpose of non-admission of duplication of objects of control, and also distribution of objects of control, determination of the manpower necessary for carrying out complex control.
24. The structural division responsible for planning, approves the objects and amounts of means covered by control, questions of carrying out complex, joint, parallel control till November 15 of the year previous planned with audit committees and till November 25 of the year previous planned from KFK with creation of the protocol are fulfilled.
25. The structural division responsible for planning, till December 1 of the year preceding planned the final draft of the annual plan goes to KFK and audit committees.
26. The agreed project of the annual plan till December 10 of the year preceding planned is considered and approved at meeting of Calculating committee. The first heads of KFK and audit committees can be as agreed by the parties invited to meeting.
27. In case of notes the draft of the annual plan is improved within three working days. After repeated coordination with members of Calculating committee and the structural division responsible for monitoring procedure, the draft of the annual plan it is submitted for approval to the chairman of Calculating committee.
28. Within one working day from the date of signing of the order, the structural division responsible for document flow performs registration of the order on approval of the annual plan with statement it on control, the structural division responsible for planning, places it on the Internet resource of Calculating committee.
29. Within two working days from the date of registration of the order mailing of the approved annual plan KFK, to audit committees, Administration of the President of the Republic of Kazakhstan, the Prime Minister of the Republic of Kazakhstan, authorized body in the field of legal statistics and special accounting, to administrators of republican budget programs and akims of areas, the cities of republican value, the capital by means of the Single system of electronic document management (further - ESEDO) and (or) in writing by mail is performed.
29-1. The quarter plan of control actions of Calculating committee not later than three calendar days before the corresponding period goes by means of ESEDO and in paper form to authorized body in the field of legal statistics and special accounting and is placed on Internet resource of Calculating committee.
In case of modification of the quarter plan of control actions of Calculating committee, the changed quarter plan within three working days after signing of the relevant order goes by means of ESEDO and in paper form to authorized body in the field of legal statistics and special accounting, takes place on Internet resource of Calculating committee.
30. The structural division responsible for planning, on permanent basis carries out monitoring of execution of the approved annual plan by Calculating committee.
30-1. The structural division responsible for planning, on quarterly basis carries out monitoring of changes of plans of control actions of KFK and audit committee for the purpose of exception of duplication of control actions.
31. The structural division responsible for planning, on quarterly basis requests information on execution of control actions within annual plans of works of KFK and audit committee for the analysis and generalization of their results for further inclusion in information and the report of Calculating committee provided to the President of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan.
32. Within five working days after approval of the annual plan the structural division responsible for planning, jointly with the structural division responsible for monitoring procedure, creates the annual schedule of holding meetings taking into account completion of control actions which is specified quarterly.
33. Following the results of the accounting period information on implementation of the annual plan is provided to the chairman of Calculating committee.
34. Changes and (or) additions according to the decision of the Chairman of Calculating committee based on the service record of the member of Calculating committee with appendix of the staticized request in the form provided by appendix 2 to these rules and confirming justification of modification and amendments of documents (materials) are made to the annual plan.
35. Preparation for monitoring procedure is initial stage of control action at which preliminary studying of objects of control and scheduling of monitoring procedure is performed (further - the Plan of control), of the program of monitoring procedure (further - the Program of control), orders on monitoring procedure (further - the Order), working plans of monitoring procedure (further - Working plans).
36. By preparation for control action it is necessary to be guided by the principles of complexity, continuity, optimality, targeting.
37. Preliminary studying of objects of control is carried out without visit of object of control, except for the checks performed according to the legislation of the Republic of Kazakhstan on protection of the state secrets by collection and information analysis about their activities necessary for refining of type, type and objects of control, the amount of means covered by control, terms of monitoring procedure, determination of questions of control, including updating of the data provided in data on expenditure of means. In case of monitoring procedure of efficiency the corresponding criteria for evaluation of profitability, efficiency and effectiveness are developed.
The basis for carrying out preliminary studying is availability of the Order signed by the member of Calculating committee responsible for holding control action.
37-1. The notification on carrying out preliminary studying goes to authorized body in the field of legal statistics and special accounting according to the order of the Attorney-General of the Republic of Kazakhstan of May 29, 2015 No. 67 "About approval of Rules of registration of acts of purpose of check, notifications on suspension, renewal, prolongation of review periods, on change of list of participants and submission of information accounting documents on check and its results" (it is registered in the Register of state registration of regulatory legal acts No. 11564) (further - the Order No. 67).
By results of preliminary studying the coupon notification in which the amount of the inquiries sent to objects of control about provision of documents and information is specified is filled in.
38. During preliminary studying of object of control sources of information necessary for carrying out the planned control are determined.
39. Preliminary action research of object of control is carried out by control group to the terms provided by the annual plan with completion at least in five working days prior to monitoring procedure.
The control group performs information collection from available sources and the direction to objects of control of requests of documents and information for preliminary studying of objects of control according to the approximate list of the questions studied during preliminary action research of object of control according to appendix 4 to these rules and in form according to appendix 5 to these rules, according to type, type and the purposes of control.
The member of Calculating committee responsible for control, together with control group for the purpose of receipt of data prepares requests for the state bodies, physical persons and legal entities possessing information concerning object of control taking into account observance of the mode of privacy, the office, commercial or protected by the law other secret.
40. No. 5-HK is excluded according to the Normative Resolution of Calculating committee on control of execution of the republican budget of 03.07.2015
40-1. When carrying out preliminary studying questions of monitoring procedure by other bodies of the state financial control on the purpose, subject, the period covered by control matching the planned control of Calculating committee, observance of requirements of Item 75 of these rules are considered.
41. According to the carried-out studying and the analysis of the available and obtained data during preliminary studying of object of control:
1) refining of type, type and objects of control is made;
2) objects of control between controllers, in case of carrying out complex, joint and parallel control - between state bodies and bodies of financial control are distributed;
3) objects of counter control are determined;
4) the specialists of state bodies, experts and audit companies involved in monitoring procedure and the specific questions of control planned to the order by it are determined;
5) issues of receipt of permissions in monitoring procedure cases on sensitive sites are handled;
6) the list of documents and other information for control, for the purpose of inclusion in the requirement for fulfillment of duties of the head of object of control is constituted;
7) the head of control group constitutes information on results of preliminary studying of objects of control on form according to appendix 6 to these rules.
42. In case of establishment of inexpediency of control on objects of control (lack of substantial risks, monitoring procedure of the state financial control by other body, withdrawal of title and other source documents by law enforcement agencies) or need of modification on types and types of control, amount of means and (or) the assets covered by control, the member of Calculating committee responsible for control introduces to the Chairman of Calculating committee the service record with reasons for change of type and type of control, and also the list of objects of control or about postponement of control or exception of this control action of the annual plan.
Following the results of consideration of the service record by the Chairman of Calculating committee the decision on modification and (or) amendments and (or) is made on exception of control action of the annual plan.
43. On the basis of preliminary studying of object of control the Plan of control, the Program of control, Working plans is constituted.
44. The plan of control, the Program of control, Working plans and Orders are created in base of the integrated information system of Calculating committee (further - IIS SK) and (or) by means of ESEDO.
45. Not later than two working days to exit to control:
1) the Plan of control constituted by the head of control group, vised by heads of the structural divisions responsible for monitoring procedure, planning, control to qualities by the signed member of Calculating committee responsible for control is submitted for approval to the Chairman of Calculating committee;
2) the member of Calculating committee responsible for control, the Program of control constituted by members of control group on objects of control, consolidated and signed by the head of control group, the head of the structural unit, responsible for monitoring procedure, vised by the head of the structural unit, the quality controller affirms;
3) the member of Calculating committee responsible for control, the Working plans constituted individually on each member of control group, signed by the controller, the head of control group, the deputy manager of the structural division responsible for monitoring procedure affirm;
4) the member of Calculating committee responsible for control, signs the Orders constituted by members of control group, vised by the head of control group, division managers, responsible for monitoring procedure, legal support;
5) the personnel service introduces on signing to the Chairman of Calculating committee orders on sending after passing of internal procedure of coordination.
46. After signing of the documents specified in Item 45 of these rules, the structural division responsible for monitoring procedure in ESEDO at one registration number Plans of control, the Program of control, Working plans and Orders are registered.
Registration numbers are assigned since the beginning of calendar year with indication of the following values:
N-AAZ - the order on carrying out preliminary studying;
N-AT-the order on recheck;
N-PB - the order on post-control;
- the plan;
N-B - the program;
N-LJ is working plans. Single number is assigned to working plans to one control action;
N-P-T - the order, where N-sequence number of control action according to the annual plan of control actions, order P-sequence number.
Registration of the second and the following orders within one control action is performed behind the same sequence number (N) with assignment to the specified value through hyphen of sequence number (-1-T, - 2-T, etc.).
In need of modification and (or) amendments of the registered orders the new order with the simultaneous notification of object of control, authorized body in the field of legal statistics and special accounting is accepted.
The sequence number through fraction of number of the Order on monitoring procedure on the main object of control is assigned to the order issued for carrying out counter control (N-1/1-T, N-2/1-T, etc.).
47. The member of the Calculating committee responsible for control, and the head of the structural unit responsible for monitoring procedure, to exit to control carry out technical study (instructing) with members of control group.
48. The member of Calculating committee responsible for control, in case of monitoring procedure (except for counter control) not later than two working days till its beginning to object of control the notification on monitoring procedure in form according to appendix 7-1 to these rules goes.
49. The plan of control is constituted in the form given in appendix 8 to these rules.
50. The purpose of control is determined proceeding from subject (the name of control, control and analytical and (or) analytical action) and types of the carried-out control provided by the annual plan.
Depending on subject (the name of control, control and analytical and (or) analytical action) and like the planned control control and (or) assessment is specified:
1) execution of the republican budget;
2) efficiency of implementation of the state (industry) and budget programs;
3) implementation of strategic plans of state bodies;
4) uses by subjects of the quasi-public sector of the funds of the republican budget for compliance to financial and economic reasons allocated by it;
5) effective management of subjects of the quasi-public sector which shares (share) belong to the state, the assets which are at the disposal;
6) efficiency of budget investments;
7) completeness and timeliness of receipts in the republican budget, return of the amounts of receipts from the republican budget, efficiency of tax and customs administration;
8) uses of funds of the republican budget for compliance to the legislation of the Republic of Kazakhstan, including:
target transfers and credits;
connected grants;
the state and guaranteed by the state loans;
budget investments;
joint financing from the budget of concessionary projects;
9) uses of guarantees and assets of the state on compliance to the legislation of the Republic of Kazakhstan;
10) execution of the emergency government budget;
11) compliances with law of the Republic of Kazakhstan about public procurements when using means of the republican budget and assets of the state;
12) uses of means of National fund of the Republic of Kazakhstan;
13) uses of assets of National Bank of the Republic of Kazakhstan on compliance to the legislation of the Republic of Kazakhstan;
14) reliability and correctness of maintaining by objects of control of accounting and reporting;
15) observance of standards of the state financial control;
16) execution of the recommendations and orders sent to the Government of the Republic of Kazakhstan, to state bodies and objects of control;
17) execution of decisions of Calculating committee (post-control).
51. The term of monitoring procedure is determined by the work plan of Calculating committee and reviewed at stage of preparation for control action in cases of refining of amounts of the forthcoming works, types, types of control, amounts of the means and (or) assets covered by control, quantities of objects of control.
52. The program of control is constituted in development of the Plan of control, represents the detailed description of the actions necessary for its practical realization and is drawn up in the form given in appendix 9 to these rules.
53. The program of control shall be the logical, clear, and also directed to achievement effective objectives of control.
54. Subject of the Program of control depending on the purpose of control are:
1) completeness and timeliness of receipts in the republican budget, return of the amounts of receipts from the republican budget, tax and customs administration;
2) state, industry and budget programs;
3) strategic plans of the central state bodies;
4) means of National fund of the Republic of Kazakhstan and assets of National Bank of the Republic of Kazakhstan (from consent or at the request of the President of the Republic of Kazakhstan);
5) budgetary funds and assets;
6) asset management of subjects of the quasi-public sector which shares (share) belong to the state;
7) the funds of the republican budget allocated to subjects of the quasi-public sector according to financial and economic reasons;
8) budget investments, the connected grants, assets of the state, the state and guaranteed by the state loans, guarantees;
9) acquisition of financial assets, receipt of funds from their sale in the budget;
10) accounting and reporting;
11) procedures of carrying out public procurements;
12) observance of Standards;
13) execution of earlier accepted resolutions (representations) of Calculating committee.
55. No. 5-HK is excluded according to the Normative Resolution of Calculating committee on control of execution of the republican budget of 03.07.2015
56. The main directions depending on type and type of control for forming of questions of the Program of control are:
1) achievement by state bodies of the straight lines and resulting effects provided in their strategic plans, implementation of the state, industry programs and budget programs, the rendered state services;
2) reliability and correctness of maintaining by object of control of accounting and reporting;
3) proper uregulirovannost regulatory legal acts and methodological documents of process of use of budgetary funds, accomplishment of the functions and tasks assigned to state body;
4) compliance of use of means of the republican budget, including the target transfers and credits allocated from higher in the subordinate budget, the connected grants, state and guaranteed by the state of loans, financings of execution of the state concessionary obligations, and also guarantees and assets of the state to regulations of the legislation including connected with their planning, forming, distribution and use;
5) compliance of use by subjects of the quasi-public sector of the funds of the republican budget allocated by it to financial and economic reasons, and also effective management of assets of subjects of the quasi-public sector which shares (share) belong to the state, efficiency evaluation of budget investments;
6) completeness and timeliness of receipts in the republican budget, and also return of the amounts of receipts, efficiency of tax and customs administration;
7) observance by objects of control of the legislation on public procurements when using means of the republican budget and assets of the state;
8) use by subjects of the quasi-public sector of assets of the state and the budget funds allocated by it for the purposes and actions provided by the state, industry and budget programs;
9) observance of Standards by bodies of the state financial control;
10) completeness and timeliness of execution by objects of control of the decisions of Calculating committee made following the results of control.
57. In case of monitoring procedure on compliance in the Program of control questions of observance of regulations of the budget, tax and customs legislation, provisions of the regulatory legal acts regulating and regulating activities of object of control, established procedure of the organization, creation and accounts presentation, and also implementation of strategic plans of state bodies, development plans for subjects of the quasi-public sector are reflected.
58. In case of creation of the Program of control of the financial reporting it is necessary to include questions of completeness and reliability of creation of the financial reporting of execution of the republican budget objects of control according to regulatory legal acts, accounting standards which violation attracts direct and significant effect on the amounts declared in the financial statement or results of correctness of use of means.
59. The program of performance monitoring is based including on two previous types of control - on compliance and the financial reporting. Questions of the Program of performance monitoring consider its orientation on determination of the resulting social and economic effect received from use of budgetary funds and assets of the state.
In case of monitoring procedure of efficiency on several objects of control, the type of control is specified on each object of control depending on the control purposes on this object.
60. In the Program of performance monitoring criteria - achievable indicators on which are estimated are determined:
1) profitability of use of the budgetary funds spent for achievement of specific results of activities of object of control;
2) efficiency of use of labor, financial and other resources in the course of productive and other activity of object of control, and also use of information systems and technologies;
3) effectiveness of activities of object of control for accomplishment of objectives, to achievement of the actual results in comparison with planned targets taking into account amount of the resources allocated for this purpose.
Criteria are the indicators of high-quality results, quantitative results which are giving in to quantitative determination, effectiveness and efficiency of implementable state policy.
In case of determination of criteria for evaluation of the state (industry) programs, strategic plans of the central state bodies it is necessary to be guided by the resolution of Calculating committee of July 1, 2010 No. 17-K "About approval of Rules of evaluating the state and industry programs, strategic plans of the central state bodies and development programs of the territories" (it is registered in the Register of state registration of regulatory legal acts No. 6371).
61. The working plan is drawn up in the form given in appendix 10 to these rules.
62. In the Working plan specific program questions, terms of their consideration on each object of control are specified.
63. The order is the official document granting the right to monitoring procedure, preliminary studying, recheck, post-control in forms according to appendices 11, 11-1, 11-2, 11-3 to these rules respectively. Orders are drawn up on the form of the strict reporting and are subject to registration in authorized body in the field of legal statistics and special accounting according to the Order No. 67.
64. No. 3-HK is excluded according to the Normative resolution of Calculating committee on control of execution of the republican budget of 14.08.2014
65. The basis for monitoring procedure is availability of the Order signed by the member of Calculating committee responsible for control based on Article 141 of the Budget code and the work plan of Calculating committee.
66. On each object of control the personal errand is drawn up.
67. Before monitoring procedure to the head of object of control it is shown:
1) Order;
2) official IDs of persons authorized on control;
3) permission of competent authority to visit of sensitive sites in the cases established by the legislation on providing the mode of privacy in the Republic of Kazakhstan.
68. Control is exercised only by persons specified in the Order.
69. The beginning of monitoring procedure is day of presentation of the Order to the official (persons) of object of control.
70. The requirement for fulfillment of duties of the head of object of control (the official, with the consent of which is exercised control) (further - the Requirement) in form according to appendix 13 to these rules signed by the head of control group or the controller is transferred to the head of object of control or the official with the consent of whom control no later than the second day from the date of presentation of the Order is exercised. Number of the order is assigned to the requirement through fraction and date of delivery of the Requirement is specified.
The first copy of the Requirement is drawn up on the form of the control act in form according to appendix 18 to these rules and transferred under list to the head of object of control or the official with the consent of whom control is exercised. In case of rejection, the Requirement goes the head of control group (controller) through office of object of control.
The second copy of the Requirement constituted on leaf of format A 4, with mark about its acceptance remains at the controller and is applied to the control act.
During control in case of need of receipt of additional documents, materials, information and hindrances in their provision to object of control the Requirement which is drawn up according to this Item of Rules goes.
When carrying out the counter control Requirement it is imposed on object of control in case of its hindrance to monitoring procedure.
71. In case of refusal officials of object of control in the admission on object of control by controllers draw up the statement upon refusal in the admission on object of control in form according to appendix 14 to these rules and the protocol on administrative offense on the basis and according to the procedure, provided by the Code of the Republic of Kazakhstan about administrative offenses of July 5, 2014 (further - the Administrative Code).
In case of refusal officials of object of control in the admission of the controller on object of control and in case of hindrance to monitoring procedure, the head of control group in writing, by means of electronic mail / the fax, mail service and (or) purposely informs on these facts of the member of the Calculating committee responsible for control who takes measures for their elimination. In case of not elimination by object of control of the circumstances interfering monitoring procedure, the member of Calculating committee responsible for control prepares the petition for the Chairman of Calculating committee about suspension of control action before complete elimination of the reasons interfering monitoring procedure. The decision on suspension, prolongation of control action is taken out in the form of the order of the Chairman of Calculating committee with the simultaneous notification of object of control, authorized body in the field of legal statistics and special accounting. In case of renewal of control the new order is written out.
72. Monitoring procedure shall not interfere with activities of object of control.
73. Monitoring procedure is performed according to operating mode and daily routine of object of control.
74. At the information stand of object of control controllers hang out information that on object control by employees of Calculating committee is carried out.
75. If on object of control the fact of monitoring procedure by other body of the state financial control on the purpose, the subject and the period covered by control, matching control of Calculating committee is elicited, then controllers carry out assessment of such control acts on compliance to the Proofs and Reporting Standards with informing the head of control group and the member of the Calculating committee responsible for control.
Following the results of assessment of the control act of other body of the state financial control on compliance to Standards by controllers constitute the service record addressed to the member of Calculating committee about compliance/discrepancy of the control act of other body of the state financial control to the Standards "Proofs", "Reporting" with statement of established facts of bias, insufficiency of data on the basis of which results of control about availability or lack of violations, compliance of collected proofs to the purposes and tasks of control, illegibility of the description of the revealed violations and shortcomings, lack of references in the control act to the broken regulations of regulatory legal acts with indication of date, numbers, full name of regulatory legal act were formulated.
The member of Calculating committee responsible for monitoring procedure, on the basis of the stated facts makes the decision on recognition or not recognition of results of control. In case of not recognition of results of the control which is carried out by other body of the state financial control, control on these objects is carried out according to the Program of control and Working plans of controllers, in case of compliance - results of control of other body of the state financial control are recognized and control is not carried out with entering of corresponding changes into the annual (quarter) work plan of Calculating committee, the Plan of control, the Program of control, Working plans of controllers.
75-1. In case of withdrawal of documents on object of control by law enforcement agencies, refusal of specialists of state bodies, auditing organizations and experts in monitoring procedure, recognitions of results of earlier carried out control of the state financial control by other bodies, the Order is cancelled by the member of Calculating committee responsible for monitoring procedures or the official its signed, by assurance by the signature of stamp with the text "The order is cancelled" which is put down in the upper right corner of the registered Order in the presence of the signature of the head of control group, the division managers responsible for monitoring procedure, the legal support which approved its cancellation. On the back Orders (at the level of stamp print) are specified the reasons of cancellation and acceptance date of such decision.
76. In case of origin during control of the questions which are not covered by the Program of control, but necessary for complete studying of subject of control, the controller informs in writing the member of the Calculating committee responsible for control, and the head of control group. In case of recognition of feasibility of monitoring procedure on not covered the Program of control to questions, the member of Calculating committee responsible for control gives to the controller the corresponding assignment, with entering of amendments into the Working plan of the controller. Materials on not covered the Program of control are provided to questions by object of control based on request of the controller exercising control.
77. Modification and (or) amendments in the Plan of control, the Program of control and Working plans during control action is made:
in the Plan of control - based on the service record of the member of the Calculating committee responsible for control, addressed to the Chairman of Calculating committee, with indication of reasons for modification and (or) amendments, vised by heads of the structural divisions responsible for monitoring procedure and planning;
in the Program of control - based on the service record of the head of control group in coordination with the head of the structural unit, responsible for monitoring procedure, addressed to the member of the Calculating committee responsible for control, with indication of reasons for modification and (or) amendments;
in the Working plan - based on the service record of the controller addressed to the member of Calculating committee approved with the head of control group or on condition of modification and (or) amendments of the Plan and the Program of control.
At the same time the Plan of control pereutverzhdatsya by the Chairman of Calculating committee with simultaneous modification and (or) amendments in the annual (quarter) work plan of Calculating committee (if necessary), the Program of control and the Working plan - the member of the Calculating committee responsible for control, taking into account the made changes and (or) additions, with change or without change of term of monitoring procedure, with reconciliation procedure observance.
78. In case of monitoring procedure collection, the analysis of the actual data necessary for forming of proofs, according to effective objective, subject and questions of control is carried out.
Collection of actual data is carried out by the following methods:
1) one-timely;
2) by continuous process, in certain period;
3) during all term of its carrying out.
79. The proofs collected during monitoring procedure shall prove the violations of the laws and other regulatory legal acts revealed at object of control. On the basis of collected proofs conclusions and recommendations in the conclusion following the results of control action are formulated.
80. During control action, based on the service record of the member of the Calculating committee responsible for control, in case, stipulated in Item 71 these rules, holding control action is prolonged by the Chairman of Calculating committee for the term of no more than thirty calendar days.
81. Controllers for confirmation of reliability and (or) collection of proofs regarding the actual delivery of goods, services and accomplishment of certain types (amounts) of works together with person authorized by the head of object of control perform control measurement, inspection (further - control was struck (survey)).
In case of need the management of object of control is notified on need to provide participation of customer representatives and (or) the supplier (contractor) and other people involved with the instrumentations necessary for carrying out full control measurement (survey).
82. Following the results of control measurement (survey) the act of control measurement (survey) in form according to appendix 21 to these rules in duplicate with indication of date, the place, the purpose, results and persons participating in its carrying out which is signed by them in day of its completion is drawn up. One copy of the signed act remains at the controller, and the second copy - is told to object of control. Results of control measurement (survey) without fail are reflected the controller in the control act, the control constituted on the main object.
83. In case of refusal from signing of the act from representatives of object of control (customer), the mark about refusal in signing becomes. In the presence of the corresponding bases (proofs) confirming results of the carried-out control measurement, the act refusal of signature from object of control (customer) is not reasons for refusal of inclusion of results of measurement in the control act.
84. Controllers daily orally report to the head of control group, weekly in the penultimate working day via secure channels of communication direct the weekly report of the controller on course of execution of working plans for form according to appendix 16 to these rules, filled (constituted) on reporting date. In the same procedure the specified report is submitted for data to the member of Calculating committee responsible for control.
85. The head of control group coordinates work of controllers, carries out monitoring of completeness of scope of questions of control, adjusts the separate directions of control, resolves the problematic issues arising between controllers, weekly in the last working day of week till 15-00 o'clock via secure channels of communication provides to the division manager responsible for monitoring procedure, and the member of Calculating committee responsible for the control, the summary weekly report of the head of control group on course of execution of the Program of control for form according to appendix 16 to these rules completed (constituted) on reporting date.
86. The head of control group informs in writing the division manager responsible for monitoring procedure, and the member of the Calculating committee responsible for control, on cases of failure to carry out by controllers, specialists of state bodies, auditing organizations and the experts participating in control, service duties and the facts of violations of performing, labor discipline, non-compliance with office ethics of government employees during monitoring procedure. The division manager, responsible for monitoring procedure, together with the member of the Calculating committee responsible for control, in turn reports in writing to the Chairman of Calculating committee about the specified facts for taking measures of disciplinary nature.
87. Studying and the analysis of the confidential materials connected with monitoring procedure in regime organizations is performed according to the current legislation on providing the mode of privacy in the Republic of Kazakhstan.
88. The calculating committee within the powers, for the purpose of accomplishment of the tasks assigned to it, involves specialists of state bodies, auditing organizations and experts in the way:
1) inclusions of certain specialists, experts in structure of control group;
2) issues of personal errand to auditing organizations, experts on rendering services according to the Program of control.
89. The purpose of involvement of specialists of state bodies, auditing organizations and experts is ensuring high-quality control and confirmation of results of control with the conclusions of independent examination concerning control, requiring special knowledge.
In case of impossibility or refusal in provision of specialists of state bodies for participation in control action, the member of Calculating committee, if necessary, sends results of testing, control measurements (surveys) to authorized bodies and the organizations for the purpose of obtaining from them the necessary conclusions.
Results of the conclusions of authorized bodies and organizations join in the Conclusion and the Summary register.
90. Need of involvement of specialists of state bodies, auditing organizations and experts is determined in case of creation of the annual plan of Calculating committee.
91. Specialists of state bodies are attracted based on the letter of Calculating committee addressed to the head of state body and organization with indication of subject of the planned control, quantity and qualification of specialists, term and the period of monitoring procedure or examination.
92. Acquisition of services of auditing organizations and experts with the conclusion of the relevant agreements is made according to requirements of the civil legislation and the legislation on public procurements of the Republic of Kazakhstan.
93. If the head of object of control after the terms specified in the Requirement for fulfillment of duties of the head of object of control does not carry out the obligations provided in Article 146 of the Budget code, the controller in day of detection, and in cases when additional clarification of circumstances of administrative offense and the identity of physical person is required, within three working days from the date of establishment of the specified data constitutes the protocol on administrative offense on the basis and according to the procedure, provided the Administrative Code which draft is approved with the structural division responsible for legal support, within one working day from the date of its representation within the terms established the Administrative Code.
94. On the administrative offenses revealed during monitoring procedure in the field of use of budgetary funds, except as specified, of stipulated in Item 93 these rules the protocol on administrative offense without delay after completion of the corresponding check, the official (structural division) which found the fact of making of administrative offense is constituted. The draft of the protocol is approved with the structural division responsible for legal support, within three working days from the date of its representation within the terms established the Administrative Code. In case conducting examination is required, the protocol on administrative offense is constituted within two days from the date of receipt of experimental testimony.
95. In case of creation of the protocol on administrative offense to other participants of proceeedings their rights and obligations provided the Administrative Code are explained to the official against whom proceedings are initiated and also about what the mark in the protocol becomes.
The protocol on administrative offense is signed by person which constituted it and person who made administrative offense. In the presence of witnesses, and also in cases of participation of witnesses, the protocol is signed also by these persons.
The official against whom proceedings are initiated is given access to the protocol on administrative offense. The specified person furnishes explanations and notes on contents of the protocol, and also states motives of the refusal of its signing which are applied to this protocol. In case of refusal these persons from signing of the protocol on administrative offense in it the corresponding record is made.
The copy of the protocol on administrative offense is handed on receipt to person against whom proceedings on administrative offense are initiated.
In case of absence or absence of properly informed person who made administrative offense, the protocol on administrative offense is signed by person which constituted it with mark in it about absence or absence of person who made administrative offense.
The protocol on administrative violation in case of absence or absence of properly informed person who made administrative offense goes by mail the registered mail with the notification of person against which proceedings are initiated.
96. In case of refusal from adoption on receipt of the copy of the protocol on administrative offense, in the protocol the corresponding record by person who constituted it is made and the copy of the protocol on administrative offense goes by mail the registered mail with the notification of person against which proceedings on administrative offense, at the place of residence or works are initiated.
97. The following documents are attached to the protocol:
1) identity document of the offender (copy);
2) written explanations of persons, proceeding from functional and job responsibilities (or the act of refusal to dachas of explanations);
3) originals or copies of originals of the documents certified by the signature of the officials, seal or stamp of the organization confirming signs of the revealed offense:
including depending on type of administrative offense:
acts of the conducted researches (testing, control measurements (surveys) and so on);
experimental testimony and auditing organizations (in carrying out cases);
the documents or their copies containing the fact of transaction or action, including the decision:
acts of the performed works (delivery-acceptance certificates of goods, rendering services, write-offs, destructions);
orders, protocols on public procurements and other decisions of state bodies, organizations, officials;
agreements;
the documents confirming the payment fact:
payment orders (accounts for payment, receipts, checks and (or) others);
sheets, orders, job specifications;
4) copies of the documents confirming powers of officials:
charters, provisions, job descriptions;
orders on appointment (dismissal) of the officials concerning the revealed violations;
5) the documents or their copies confirming the amounts of damage to the state, interests of legal entities with participation of the state:
references, tables, charts;
calculations;
the photographic materials illustrating the facts of violations and being integral part of the control act.
Incompleteness of the submitted documents which is irreplaceable when conducting legal examination attracts return of materials to the author of the protocol for remedial action.
Shortcomings of the protocol and other materials are eliminated with the official within two days from the moment of their obtaining.
The protocol on administrative offense and other case papers on administrative offense go within three days from the moment of creation to the court which is in the territory of the corresponding administrative and territorial unit.
98. No. 5-HK is excluded according to the Normative Resolution of Calculating committee on control of execution of the republican budget of 10.12.2014
99. In cases of identification of signs of criminal offenses in actions of the officials of object of control provided by articles of the Criminal Code of Kazakhstan of July 3, 2014 and signs of administrative offenses, consideration and adoption of the proceeding decision on which is within the competence of bodies (officials), representatives to consider cases on administrative offenses, controllers for the subsequent transfer to law enforcement agencies and bodies (officials), authorized to consider cases on administrative offenses, require written explanations from the face, allowed offense, and copies of originals of the documents certified by the signature of the officials, seal or stamp of the organization confirming signs of the revealed offense (further - the list of documents):
1) the documents which are directly confirming the violation fact:
the photographic materials illustrating the facts of violations and being integral part of the control act;
acts of the conducted researches (testing, control measurements (surveys) and so on);
experimental testimony and auditing organizations (in carrying out cases);
written explanations of persons, proceeding from functional and job responsibilities (or the act of refusal to dachas of explanations);
2) the documents or their copies containing the fact of transaction or action, including the decision:
acts of the performed works (delivery-acceptance certificates of goods, rendering services, write-offs, destructions);
orders, protocols on public procurements and other decisions of state bodies, organizations, officials;
agreements;
3) the documents or their copies confirming the payment fact:
payment orders (accounts for payment, receipts, checks and (or) others);
sheets, orders, job specifications;
4) the documents or their copies confirming powers of officials:
charters, provisions, job descriptions;
orders on appointment (dismissal) of the officials concerning the revealed violations;
5) the documents confirming the amounts of damage to the state, interests of legal entities with participation of the state:
references, tables, charts;
calculations.
99-1. Materials on each administrative offense go to the relevant authorized bodies the separate cover letter.
100. The control events held by the form thematic control are provided at stage of forming of the draft of the plan of examination of Calculating committee for the next year according to the procedure established in Chapter 2 of these rules.
101. The thematic type of control is conducted independently, and also within holding complex, parallel, joint control actions.
101-1. Control and analytical and (or) analytical actions are provided at stage of forming of the draft of the plan of examination for the next year according to the procedure established in Chapter 2 of these rules.
101-2. Holding control and analytical and (or) analytical actions is performed by Calculating committee independently or with participation of other bodies of the state financial control and (or) together with bodies of financial control of foreign countries on bilateral or multilateral basis on general subject, the program of control and in agreed time frames.
101-3. The analytical action is performed without exit to object of control by means of carrying out the analysis, analytical research, monitoring, assessment and examination of the materials received from object of control, and other information on scope of check.
101-4. Preparation and holding control and analytical and (or) analytical actions is performed in the terms provided by the annual (quarter) plan of Calculating committee, and according to the procedure, established by these rules.
102. During preliminary action research of the main objects of control possible objects of counter control which join in the Plan and the Program of control are determined. If during control action there were bases for carrying out counter control, then the corresponding additions, without modification of the Plan and the Program of control are made to Working plans.
103. For carrying out counter control on each object of control the personal errand, without specifying like control is drawn up.
104. Counter control is carried out if during the control action there is no possibility of monitoring procedure of reliability of the concluded civil bargains, calculations and financial transactions of object of control with the third parties, the actual delivery of goods, works and the requirements of the legislation of the Republic of Kazakhstan rendered service also of non-compliance, including about public procurements.
105. In case of registration of results of counter control the following Sections are excluded from the form of the control act given in appendix of 19 these rules: type of control, data on results of the previous control.
106. Acquaintance with the act of counter control and its signing is made by management of object of control within three calendar days from the date of submission of the control act on acquaintance with results of the carried-out control. All pages of the control act, since the second leaf, are initialed by the controller and the official of object of control.
107. In case of carrying out counter control its results without fail are reflected the controller in the control act, the control constituted on the main object.
108. Actions of complex control are provided at stage of forming of the draft of the plan of examination for the next year according to the procedure established in Chapter 2 of these rules.
109. Carrying out complex control is performed by Calculating committee independently or with participation of other state bodies at the same time in agreed time frames. Complex control is carried out in general as performance monitoring. Within complex control on specific objects of control other types of control can be applied.
110. Preparation for carrying out complex control is carried out according to the terms provided by the annual (quarter) plan of examination of Calculating committee.
111. Activities of objects of control for all questions for the specific period with scope of other objects of control involved in implementation of the tasks by results of which assessment of use of all resources, financial and other assets of the state, achievement of the straight lines and resulting effects provided in their strategic plans, coordination and interaction with other state bodies - collaborators on implementation of the state, industry and budget programs, the set social and economic objects and the tasks, accomplishment of the state functions and rendering the state services, completeness and timeliness of receipts in the republican budget, return of the amounts of receipts from the republican budget, efficiency of tax and customs administration is given are exposed to complex control.
112. The plan, the Program and Working plans of the complex control conducted by Calculating committee independently are constituted and affirm according to the procedure, established in Chapter 3 of these rules.
113. The complex control which is carried out by Calculating committee with other state bodies or bodies of the state financial control is performed by means of joint and (or) parallel control.
114. Actions of parallel control are provided at stage of forming by Calculating project committee of the plan of examination for the next year according to the procedure established in Chapter 2 of these rules.
115. Carrying out parallel control is performed by Calculating committee at the same time or in agreed time frames based on the corresponding approved plans of examination for the next year (quarter) as independent type of control or within the carried-out complex control.
116. Preparation for carrying out parallel control is carried out according to the terms provided by the annual (quarter) plan of examination of Calculating committee.
117. The head of control group and members of control group together with the member of Calculating committee responsible for parallel control, carry out information collection and send inquiries for provision of missing information to objects of control within two working days from the beginning of term of preliminary studying.
118. Following the results of preliminary studying by the member of Calculating committee together with the head and members of control group drafts of the Plan, the Program and Working plans are constituted, to the bodies of the state financial control participating in carrying out parallel control the list of the checked questions and objects of control, and their distribution on bodies of the state financial control at least in seven working days prior to control goes.
119. The bodies of the state financial control participating in carrying out parallel control on the basis of the acquired information from Calculating committee about the list of questions, objects of control, develop drafts of the Plan and the Program of carrying out parallel control, at the same time extension of the list of the main checked questions with inclusion of the additional questions of control is allowed. Drafts of the Plan and the Program of control at least in five working days prior to the control action go for review to Calculating committee by e-mail.
120. The calculating committee approves drafts of the Plan and the Program of control of bodies of the state financial control within three working days from the date of their direction in Calculating committee, if necessary introduces in the Plan, the Program of control and Working plans of amendment and transfers them to the structural division responsible for quality control. In case of lack of written notes from Calculating committee, drafts of the Plan and the Program of control of bodies of the state financial control are considered as approved.
121. The plan, the Program of parallel control and Working plans affirm each party independently (with indication of names of objects of control, the budget programs, questions of control) in two working days prior to the parallel control action.
122. The documents which are the basis for monitoring procedure (The order on monitoring procedure, Orders on purpose of control), are drawn up by each body of the state financial control independently.
123. Parallel control is carried out by means of forming of separate control group by each party with coordination of terms of its carrying out.
124. Sending of workers, and also payment of traveling expenses is made by each body of the state financial control independently.
125. The officials responsible for control, participants of groups of parallel control will see off:
1) working meetings with discussion of the questions arising during parallel control;
2) consultations;
3) exchange of methodical and analytical documents.
126. Heads of control groups communicate about the monitoring procedure course (completeness of scope of questions of control, the arisen problems) and preliminary results of control.
127. When carrying out parallel control by each party control acts are drawn up independently, according to the approved requirements of bodies of the state financial control to their form and content.
128. Preparation of the conclusion by Calculating committee following the results of parallel control is performed after receipt of the expert opinion of quality control of control acts and taking into account the motivated answer to object of control with indication of the accepted and unaccepted arguments on each Item of objection (if those are available) within ten working days. In the conclusion for the analysis results of the parallel control which is carried out by KFK, audit committee join. The conclusion and the Summary register after passing of quality control goes to object of control according to the procedure specified in Item 200 of these rules.
129. KFK provides in Calculating committee the summarized information on results of the carried-out parallel control with indication of the revealed total amount of violations and by objects of control, the taken measures during monitoring procedure by objects of control, and also according to one copy of Representations within two working days from the date of their signing.
130. Materials of the carried-out parallel control are discussed at meeting of Calculating committee, the Resolution on results of the carried-out parallel control is considered and accepted.
131. Persons responsible for control, officials of objects of control, and also the other persons determined by the Chairman of Calculating committee are invited to meeting of Calculating committee on consideration of results of parallel control.
132. Calculating committee the copy of the accepted Resolution on results of parallel control goes to KFK within two working days after signing.
133. By results of the carried-out parallel control, the members of Calculating committee and audit committees responsible for carrying out parallel control, constitute the separate Conclusions.
134. Audit committees provide in Calculating committee analytical information on results of the carried-out parallel control within ten working days from the date of its completion.
135. Separately at meetings of Calculating committee and audit committees Resolutions on results of the carried-out parallel control are considered and accepted.
136. The calculating committee and audit committees exchange copies of the accepted Resolutions on results of parallel control within two working days from the date of their signing.
137. Control of execution of the Resolution following the results of parallel control is exercised by calculating committee according to the procedure established in Chapter 6 of these rules.
138. Bodies of the state financial control inform each other on the course of realization of Items of Resolutions (Representations) following the results of parallel control by means of the direction of the relevant information through ESEDO and in paper form by mail.
139. The calculating committee following the results of the carried-out parallel control with KFK, audit committees prepares analytical information for inclusion in the quarterly information provided to the President of the Republic of Kazakhstan and the annual statement submitted to Parliament of the Republic of Kazakhstan.
140. Actions of joint control are provided at stage of forming by Calculating project committee of the plan of examination for the next year according to the procedure established in Chapter 2 of these rules.
141. Carrying out joint control is performed by Calculating committee with other state bodies at the same time in agreed time frames based on the approved plans of examination for the next year (quarter) as independent type of control or within the carried-out complex control.
142. Preparation for carrying out joint control is carried out according to the terms provided by the annual (quarter) plan of examination of Calculating committee.
143. The head of control group and members of control group together with the member of Calculating committee responsible for carrying out joint control, carry out information collection and send inquiries for provision of missing information to objects of control within two working days from the beginning of term of preliminary studying.
144. Following the results of preliminary studying by the member of Calculating committee together with the head of control group drafts of the Plan, the Program of joint control and Working plans are constituted, the developed draft of the Program of joint control goes to the state bodies participating in carrying out joint control. The state body participating in carrying out joint control at least in five working days prior to the control action approves the draft of the Program of joint control.
145. The member of Calculating committee together with the head of control group within three working days works offers of state body and if necessary introduces amendments in the Plan of control, the Program of joint control, Working plans and represents them to the structural division responsible for quality control.
146. In the Program of joint control for objects of control are specified: the name of object of control, control subject, type and type of control, the period covered by control, monitoring procedure terms, structure of joint control group, the amount of means covered by control, questions of control and the sequence of their consideration.
The program of joint control is approved by the responsible official of the state participating body of joint control (by electronic or written correspondence) and affirms the member of Calculating committee at least in two days prior to joint control according to standard form of the Program of control.
147. For carrying out joint control the single joint or separate control group of each of the parties, distribution of her participants on objects of control is created of representatives of Calculating committee and other state bodies and on levels of the budget it is performed under the leadership of the member of Calculating committee as agreed by the parties.
148. The documents which are the basis for monitoring procedure are drawn up by each state body independently.
149. Sending of workers, and also payment of traveling expenses is made by each state body independently.
150. For the purpose of high-quality carrying out joint control the officials of state bodies responsible for control, members of joint control group perform among themselves interaction in type:
1) working meetings with discussion of the questions arising during implementation of joint control;
2) consultations;
3) exchange of methodical and analytical documents, information.
151. The controllers of Calculating committee and employees of state body exercising joint control on objects of control following the results of carrying out joint control draw up and signed the control act.
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The document ceased to be valid since January 17, 2016 according to Item 2 of the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 30, 2015 No. 17-HK