ORDER OF THE CHAIRMAN OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET

of August 15, 2013 No. 147

About approval of Methodical recommendations about development of programs of carrying out external state financial control

According to the subitem 3) of Item 19 of the Regulations on Calculating committee on control of execution of the republican budget (further - Calculating committee) approved by the Presidential decree of the Republic of Kazakhstan of August 5, 2002 No. 917, I ORDER:

1. Approve the enclosed Methodical recommendations about development of programs of carrying out external state financial control.

2. Repeal the following orders of the Chairman of Calculating committee:

1) "About approval of standard programs of control" of November 13, 2008 No. 89-o/d;

2) "About approval of Methodical recommendations about development of programs of control" of August 24, 2009 No. 85-o/d.

3. To members of Calculating committee, the staff of Department of the state control in case of creation of the program of control to be guided by the approved methodical recommendations about development of programs of carrying out external state financial control.

4. To impose control of execution of the order on the chief of staff of Calculating committee (Raimkulov M. T.).

5. Bring this order to officials of Calculating committee in the part concerning them.

6. This order becomes effective from the date of signing.

Appendix

to the Order of the Chairman of Calculating committee on control of execution of the republican budget of August 15, 2013 No. 147

Methodical recommendations about development of programs of carrying out external state financial control

General provisions

1. Methodical recommendations about development of programs of carrying out external state financial control (further - recommendations) are intended for creation of the program of carrying out external state financial control (further - the program of control) Calculating committee on control of execution of the republican budget (further - Calculating committee) when implementing control actions.

2. The purpose of the recommendation is determination of the main directions recommended in case of development of programs according to type and subject of control.

3. The program of control is constituted proceeding from the created work plan of Calculating committee where objects of control, amounts of means, the period covered by control, types and types of control are determined.

4. In case of development of the program of control it is necessary to consider the choice of the most reasonable option of creation for achievement of ultimate goals of control in case of the minimum costs. In this connection, carrying out preliminary studying of objects of control by collection and information analysis about their activities necessary for refining of type, type and objects of control, determination of questions of control, development of the corresponding criteria for evaluation of profitability and effectiveness is necessary. If necessary preliminary studying can be carried out by workers directly on objects of control according to the decision of the member of the Calculating committee responsible for control.

5. For optimum and high-quality development of the program of control during preliminary studying the sources necessary for carrying out the planned control where the basic list of the questions studied during preliminary action research of object of control (appendix No. 4 of Rules of carrying out external state financial control) is assumed as a basis are determined. If necessary the specified list can be added with other information.

6. On the basis of the received data of preliminary studying of object of control the program of control which represents the description control action and is in details developed document necessary for effective monitoring procedure and determining directly its process is developed. This document shall be directed to achievement of effective objectives of control for identification of high risk and in subsequent receipts of the greatest effect of the held examination.

7. Questions of the Program of control depending on type of control provide features of holding control action.

8. In case of monitoring procedure on compliance in the Program of control questions of observance of regulations of budget, tax, customs and other legislation, provisions of the normative legal and 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.

9. In case of creation of the Program of control of the financial reporting it is necessary to include in it questions of completeness and reliability of creation of the financial reporting 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.

10. 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 the Program of performance monitoring criteria - achievable indicators on which it is 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 normative resolution of Calculating committee of July 1, 2010 No. 17-k "About approval of Rules of evaluating state programs, strategic plans of the central state bodies, development programs of the territories and strategic plans of the executive bodies financed from the local budget".

11. During preliminary action research of the main objects of control possible objects of counter control which join in 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 Program of control are made to working plans.

12. Modification and (or) amendments in the Program of control is made 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 accurate reasons for modification and (or) amendments.

13. Questions in the specific directions or on specific purposes of control actions in case of creation of the program of control it can be specified or changed after preliminary studying of object of control.

14. In case of development and creation of the program of control it is necessary to be guided by Rules of carrying out external state financial control, approved by the normative resolution of Calculating committee of April 16, 2013 No. 3-NP.

15. The recommended list of questions on specific subject questions of the program of control according to appendices No. 1-11 is attached.

16. Recommended information and methodological support is regulated by appendix No. 12.

Appendix No. 1

to Methodical recommendations about development of programs of carrying out external state financial control

The recommended list of the questions reflected in the program of control according to implementation of the strategic plan of state body

Questions of control

1. Studying of the measures taken by object of control for elimination of the revealed shortcomings and violations by results of the previous control.

2. Analysis of normative legal support of implementation of the strategic plan of state body.

3. Extent of assistance of the adopted regulatory legal acts to effective implementation of activities of state body, and also timeliness of modification and amendments in the strategic plan.

4. Efficiency evaluation of implementation of the strategic plan by the following criteria (1):

______________________

(1) Assessment of implementation of the strategic plan is performed on the basis of the criteria approved by Rules of evaluating state programs, strategic plans of the central state bodies, development programs of the territories and strategic plans of the executive bodies financed from the local budget (the resolution of Calculating committee of July 1, 2010 No. 17-k).

Criterion 1. Achievement of strategic objectives and target indicators.

1. Coordination of the draft of the strategic plan of state body with the Ministry of Economic Development and budgetary planning of the Republic of Kazakhstan.

Within this criterion to include questions by assessment:

1) availability of the purpose of the strategic plan with the designated problems;

Whether 2) goal achievement by means of quantitative indices is expressed;

3) justification and correctness of determination of mission, vision is more whole than state body;

4) compliance of strategic objectives of state body to the strategic objectives of the state following from the Strategy of development for Kazakhstan till 2030, the Strategy of inclusion of Kazakhstan to number of the most competitive countries of the world, President's letters of the country to the people of Kazakhstan.

5) observance of requirements to determination of strategic tasks, actions, target indicators of the strategic plan (clear, accurate and whether strategic objectives, tasks, actions and target indicators of the strategic plan are realistic, and are also comparable, quantitatively measurable, achievable whether are clear for users, complete and complex, checked, whether have intermediate values).

6) justification of development of the strategic plan of state body on strengths and weaknesses analysis, existing in the corresponding industry (sphere) of activities;

7) the number of the made changes in the strategic plan on change of the purposes, target indicators, tasks and actions or quantitative indices. Find out the reasons of modification.

2. Assessment of achievement of the target indicators of the strategic plan of state body, comparison which are actually reached intermediate and final value of target indicators with planned.

3. Assessment of degree of compliance of actually reached target indicators to the purposes and tasks determined in the strategic plan.

4. Compliance of the reached level of execution of target indicators to achievement to the set strategic objectives. Influence of actually reached target indicators on extent of achievement of strategic objectives of state body.

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