NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of July 3, 2015 No. 5-HK

About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget 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 of December 4, 2008 the Calculating committee on control of execution of the republican budget DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of April 16, 2013 No. 3-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. 8466, it is published in the Kazakhstanskaya Pravda newspaper of June 5, 2013 No. 190-191 (27464-27465), on June 12, 2013 No. 198-199 (27472-27473), on June 13, 2013 No. 200 (27474), on June 15, 2013 No. 203-204 (27477-27478), on June 19, 2013 No. 207-208 (27481-27482) following of change and amendment:

1) in the Rules of carrying out external state financial control by Calculating committee on control of execution of the republican budget approved by the specified normative resolution:

state Item 2 in the following edition:

"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.";

state Item 3 in the following edition:

"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 field of external state financial control;

19) post-control - control of execution of decisions of Calculating committee (Resolutions (Representations)).";

state Item 8 in the following edition:

"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.";

state Items 19 and 20 in the following edition:

"19. The database includes information on ABP, 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.";

add with Item 22-1 of the following content:

"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.";

state Item 23 in the following edition:

"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.";

state Item 29 in the following edition:

"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.";

add with Item 29-1 of the following content:

"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.";

add with Item 30-1 of the following content:

"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.";

changes in Kazakh are made to Item 35, the text in Russian does not change;

state Item 37 in the following edition:

"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.";

add with Item 37-1 of the following content:

"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.";

state Items 38 and 39 in the following edition:

"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.";

exclude Item 40;

state Item 40-1 in the following edition:

"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 with the planned control of Calculating committee, with observance of requirements of Item 75 of these rules are considered.";

state Item 42 in the following edition:

"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.";

state Item 44 in the following edition:

"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.";

in Item 45:

2) and 3) to state subitems in the following edition:

"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;";

5) to state the subitem in the following edition:

"5) the personnel service introduces on signing to the Chairman of Calculating committee orders on sending after passing of internal procedure of approval.";

46, 47 and 48 to state Items in the following edition:

"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-KT-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.";

state Items 50 and 51 in the following edition:

"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.";

state Item 54 in the following edition:

"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.";

exclude Item 55;

state Item 56 in the following edition:

"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.";

state Item 59 in the following edition:

"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.";

state Item 60 in the following edition:

"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).";

state Items 62 and 63 in the following edition:

"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.";

state Item 69 in the following edition:

"69. The beginning of monitoring procedure is day of presentation of the Order to the official (persons) of object of control.";

state Item 70 in the following edition:

"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.";

state Item 71 in the following edition:

"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.";

state Item 77 in the following edition:

"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.";

state Items 80 and 81 in the following edition:

"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).";

84, 85 and 86 to state Items in the following edition:

"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.";

state Item 94 in the following edition:

"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.";

state Item 97 in the following edition:

"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.";

state Item 99 in the following edition:

"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.";

add with Item 99-1 of the following content:

"99-1. Materials on each administrative offense go to the relevant authorized bodies the separate cover letter.";

add Chapter 4 with paragraph 4-1 of the following content:

"Paragraph 4-1. Implementation of control and analytical and (or) analytical 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.";

state Item 106 in the following edition:

"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.";

state Items 180 and 181 in the following edition:

"180. The control act is drawn up in strict accordance with the list of questions of the Program of control and Working plans. The revealed violations are described objectively and precisely, with indication of necessary references to details of originals of the documents confirming reliability of entries in the control act and also Articles, Items and subitems of regulatory legal acts which provisions are broken. If concerning control, except for questions of analytical nature, violations and shortcomings, the controller are not established:

1) in the control act summary on the checked question with indication of lack of the revealed shortcomings and violations is reflected;

2) the list of the documents subjected to check with indication of their details is attached to the control act.

181. Each fact of violation, and also the revealed shortcomings and gaps of the legislation are numbered and fixed by separate Item (Item 1., Item 2. and so on) in consecutive procedure with the description of nature and type of the violation including provided in the Qualifier of the violations revealed on objects of the state financial control (further - the Qualifier of violations), the revealed shortcomings and gaps of the legislation. In the description of violation reference to the documents confirming violations is made.";

state Item 183 in the following edition:

"183. The following materials which are its integral part are applied to the control act:

1) requirement for fulfillment of duties of the head of object of control;

2) the register of the revealed violations and shortcomings by results of control (further - the Register) signed by controllers, and constituted in form according to appendix 20 to these rules;

3) originals or copies of documents certified in accordance with the established procedure, tables, and also in need of the reference, the photos illustrating the facts of violations;

4) written explanations of persons concerning the allowed violations proceeding from functional and job responsibilities;

5) the statements of control measurements (surveys) which are drawn up in form according to appendix 21 to these rules (in case of their creation);

6) the conclusions of researches (testing), examinations, copies of protocols, other documents or their copies connected with results of control (in case of their creation);

7) expert opinions of specialists of state bodies and organizations, experts (in case of attraction);

8) results of questioning of the population from the point of view of satisfaction of receivers of the state services (in case of its carrying out);

9) documents (copies) confirming the payment fact (in case of compensation (recovery) of means during control):

payment orders (accounts for payment, receipts, checks and (or) others);

sheets, orders, job specifications;

10) the document (copy) confirming date of the direction of the control act on acquaintance and signing (in case of lack of stamp of object of control about adoption of the act on acquaintance and signing);

11) the analytical materials and materials confirming the fact of violation and lack of activities of object of control.

The copies of documents attached to the control act are certified by signatures of authorized officers, seal or stamp of object of control (in the presence) in accordance with the established procedure. In the control act references to its appendices with reflection of their sequence number, the number of sheets are specified.";

state Item 184 in the following edition:

"184. Inclusion in the control act of the facts of the violations which are not supported by the relevant documents is not allowed.";

state Item 188 in the following edition:

"188. Acquaintance with the control act 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 (except for the act of measurement (survey)). All pages of the control act, since the second leaf, are initialed by controllers and the official of object of control.";

state Items 189 and 190 in the following edition:

"189. In case of disagreement with results of control, the control act is signed by management of object of control with clause about availability of objections. Written objections to the control act are represented to Calculating committee within ten calendar days from the date of receipt of the control act on acquaintance. The written objections provided by object of control right after signing of the control act are put by the controller to the control act. Are not subject to consideration of objection to the control act, arrived after the specified term or arrived on the control act signed without objections, and also arrived on the control act which is not signed by the official of object of control owing to its refusal.

190. The objections which arrived in Calculating committee to the control act are considered after the end of holding all control action within five working days by the member of Calculating committee responsible for control, together with controllers, the head of the structural unit, responsible for monitoring procedure, the employees of the structural division responsible for legal support involved with the experts, specialists of state bodies, employees of auditing organization exercising control then the motivated answer is given to object of control with indication of the accepted and unaccepted arguments on each Item of objection. The explanations provided by object of control on the control act are taken into account without preparation of the answer to it.";

add with Item 190-1 of the following content:

"190-1. The objections which arrived in Calculating committee the control act and motivated answers to them after the meeting of Calculating committee without fail join materials of control and their electronic versions in IIS SK.";

193, 194 and 195 to state Items in the following edition:

"193. The head of control group (controller) no later than the next working day after signing of the act object of control goes and represented to Calculating committee control acts, Registers, tables and other appendices (in the presence) to one of acceptable methods:

1) purposely directly controller;

2) scanned - via secure channels of communication;

3) the original of the control act (except for confidential) by means of courier communication or by mail the registered mail with the notification;

4) the control acts having confidential nature - with observance of the requirements established by the legislation of the Republic of Kazakhstan on protection of the state secrets.

One copy of the control act (No. copy 2) remains at the head of object of control for taking measures to elimination of the revealed violations and making of other actions.

194. Control acts with mark about refusal of signing or about non-return of the previous copies of the control act with copies of the administrative report, the Register, tables and other appendices go (in the presence) and represented next day after creation of the administrative report to Calculating committee according to Item 193 of these rules.

195. Originals of the control act (copy No. 1 or copy No. 3), the Register and other appendices to the control act, objections of objects of control (in the presence) by controllers from the date of arrival from business trip are given in the structural division responsible for document flow, within one working day with reflection in the inventory of names of documents and the number of sheets which before completion by their other materials of control are created in the accumulative folder.

Originals of the control act, the Register and other appendices to the control act, objections of objects of control from the date of their receipt in Calculating committee within two working days are scanned by the structural division responsible for document flow, and transferred to structural division, the quality controller, for registration to SK ESEDO and IIS.

In case of the objective reasons (arrival from business trip by the end of the working day (on the weekend), due to illness) originals of the control act, the Register and other appendices are given no later than the next working day.";

exclude Item 196;

add with Item 197-1 of the following content:

"197-1. According to drafts of Registers of the revealed violations and shortcomings by results of control, Summary registers, Resolutions (Representations) following the results of control legal examination is performed.

If by preparation of the legal conclusion for materials of control by controllers the documents which are not enclosed initially are submitted, such documents without fail join control materials, including its electronic version.";

exclude Item 198;

199, 200 and 201 to state Items in the following edition:

"199. By results of the held control event the member of Calculating committee responsible for its carrying out, with participation of the head of control group, controllers and (or) the involved experts, specialists of state bodies, employees of auditing organization, exercising control, after receipt of the expert opinion of quality control of control acts and results of repeated control with departure on the place (recheck, in case of its carrying out), within ten working days, in case of scope of 15 and more objects of control within fifteen working days, prepares drafts of the Conclusion, the summary register of the revealed violations and shortcomings by results of control (further - the Summary register) and Resolutions (Representation).

By preparation of the report on results of assessment of the state and industry programs, strategic plans of the central state bodies it is necessary to be guided by the Standard of preparation and submission of information on results of assessment of state programs and strategic plans of the central state bodies which is carried out by the Calculating committee approved by the Chairman of Calculating committee.

200. Drafts of the Conclusion, the Summary register and the Resolution (Representation) at the same time go to structural divisions, quality controllers and legal support.

Legal examination according to drafts of the Summary register and the Resolution (Representation) goes within three working days, with the subsequent direction of the conclusion of legal examination to the structural division responsible for quality control.

Quality control is carried out according to drafts of the Conclusion, the Summary register and the Resolution (Representation) within one working day from the date of receipt of the conclusion of legal examination.

201. Drafts of the Conclusion, the Summary register and the Resolution (Representation) are signed and vised (including in ESEDO) by the member of Calculating committee responsible for control, heads of the structural divisions responsible for monitoring procedure, quality control, legal support, and with other materials, including drafts of theses of the report (speech) of the representative of the main object of control, the cover letter it are represented to the Chairman of Calculating committee in four working days prior to holding meeting of Calculating committee.";

state Item 205 in the following edition:

"205. In the Conclusion the main results of control action supported by the documents and quality control established facts of violations, the shortcomings specified in the control act (audit report) and also results of the conclusions of authorized body and the organizations (in the presence) are generalized, systematized and reflected in short form. The generalized homogeneous (same) violations, shortcomings are stated by separate Items on objects of control, with offers on their elimination and enhancement of the regulatory legal acts regulating activities of objects of control, and also aimed at the development of economy or separately taken industry of economy, the social sphere, other spheres of public administration.

Information on the means (works, goods, services) recovered and compensated by objects of control on form according to appendix 24-1 to these rules is attached to the conclusion.";

state Item 210 in the following edition:

"210. At meeting of Calculating committee results of the held control events are considered. The conclusion, the Resolution (Representation) are accepted following the results of the heard information of the official responsible for control, and representatives of objects of control.";

add with Item 210-1 of the following content:

"210-1. If during the meeting of Calculating committee following the results of control actions object of control initiates postponement of execution of poruchenchesky Items or other adjustments of the draft of the Resolution (Representation) of Calculating committee, in the minutes are specified the initiator, the basis and the made decision.

When signing the Resolution (Representation) of Calculating committee reports of the member of the Calculating committee responsible for holding control action are attached to it (including in ESEDO).

Meetings on the control actions having confidential nature are held with observance of the requirements established by the legislation to the Republic of Kazakhstan on protection of the state secrets.";

state Item 213 in the following edition:

"213. In narrative recitals of the Resolution general conclusion about results of control action is specified.";

add with Item 218-1 of the following content:

"218-1. The calculating committee represents to authorized body in the field of legal statistics and special accounting the electronic information accounting document - the coupon notification within three working days after adoption of the Resolution (Representation) according to Article 140 of the Budget code of the Republic of Kazakhstan.";

add with Chapter 5-1 of the following content:

"5-1. Quality control

Paragraph 1. General provisions

218-2. Quality control represents check of materials of control actions, since preparation for control before implementation of execution of decisions of Calculating committee (Resolutions (Representations)).

218-3. The purpose of quality control is ensuring compliance of activities of Calculating committee when planning, carrying out and realization of control actions to Standards and observance of requirements of the legislation in the field of external state financial control.

218-4. The principles of monitoring procedure of quality are:

1) independence - non-admission of intervention in activities of workers when implementing of quality control by them;

2) objectivity - monitoring procedure of quality in strict accordance with the legislation of the Republic of Kazakhstan, ensuring single approach in case of monitoring procedure of quality and registration of results of quality control, with documentary proved and confirmed conclusions, exception of conflict of interest;

3) transparency - clarity of statement of results of quality control, application of the methods and criteria of monitoring procedure of quality providing clearness and availability of its results to all concerned parties;

4) competence - set of necessary professional knowledge and skills of workers for quality control;

5) reliability - confirmation of results of quality control by originals of documents or their scanned versions, and also references to regulatory legal acts which provisions are broken.

Paragraph 2. Quality control procedure

218-5. Subject of quality control are drafts of plans and programs of monitoring procedure, control acts with all appendices, including registers of violations to control acts, drafts of the conclusions and resolutions (representations), summary registers of violations, and also information on realization and execution of Items of resolutions (representations) of Calculating committee.

218-6. Quality control is exercised by the structural division responsible for monitoring procedure of quality with participation of the structural division responsible for legal support.

218-7. Quality control is carried out on the basis of the Technique of monitoring procedure of quality of materials of control actions (further - the Technique) according to appendix 27 to these rules.

218-8. In case of detection of discrepancy of the control act to Standards following the results of quality control by the Chairman of Calculating committee the issue of purpose of recheck on object of control is resolved.

218-9. In the course of quality control members of Calculating committee and workers of the office of Calculating committee render assistance to the structural divisions responsible for monitoring procedure of quality and legal support, by provision of timely and complete amount of necessary information.

218-10. In case of origin during control of quality of obstacles on its carrying out, including non-presentation of documents and other information, heads of the structural divisions responsible for monitoring procedure of quality and legal support inform on it the Chairman of Calculating committee.

218-11. By results of quality control of control actions assessment of control actions (preliminary, post-control and final) which is necessary condition of observance of Standards is carried out.

218-12. Assessment of control actions is performed by the structural division responsible for monitoring procedure of quality according to the Technique.";

state Item 223 in the following edition:

"223. The member of Calculating committee within five working days from the date of receipt of information (supporting documents) from object of control carries out the analysis of accomplishment by object of control of solutions of Resolutions (Representations) on the basis of which the service record is constituted.

In case of execution object of control of the Resolution (Representation) by the member of the Calculating committee responsible for control for consideration of the Chairman of Calculating committee submits the service record about results of control of execution of the Resolution (Representation) of Calculating committee.

At the request of the Chairman of Calculating committee the structural division responsible for quality monitoring procedure considers the service record for carrying out the analysis regarding completeness of execution of the Resolution (Representation).";

exclude Items 223-1 and 230;

add with Item 230-1 of the following content:

"230-1. The structural division responsible for quality monitoring procedure, following the results of half-year, no later than the 20th day of the second month following the accounting period provide to the Chairman of Calculating committee the summarized information on results of quality control of materials of control actions, and also on workmanship of decisions of Calculating committee following the results of control.";

state Item 233 in the following edition:

"233. In case of need, discussion of question of course of execution of the Resolution (Representation) is submitted for meeting of Calculating committee, following the results of its consideration the relevant decision is made.";

state Item 243 in the following edition:

"243. The conclusion following the results of the carried-out post-control with the resolution of the Chairman of Calculating committee, and also information of object of control are brought in IIS SK.";

state Item 248 in the following edition:

"248. Within five working days after signing of the resolution of Calculating committee the member of Calculating committee responsible for control and the head of control group hands over control materials (originals of the plan, the program of control, working plans, orders, the expert opinion, the conclusion following the results of the carried-out control signed by the member of the Calculating committee responsible for the control, the Summary register, the resolution of Calculating committee, the minutes signed by the Chairman of Calculating committee) in the structural division responsible for document flow, for fitting of the accumulative folder with control materials with the subsequent transfer to archive, electronic versions of materials of control are brought in the IIS SK electronic archive.";

appendix 1 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 1 to this normative resolution;

add with appendix 1-1 to Rules of carrying out external state financial control by Calculating committee according to appendix 2 to this normative resolution;

appendix 2 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 3 to this normative resolution;

add with appendix 2-1 to Rules of carrying out external state financial control by Calculating committee according to appendix 4 to this normative resolution;

add with appendix 3-1 in edition to Rules of carrying out external state financial control by Calculating committee according to appendix 5 to this normative resolution;

appendix 4 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 6 to this normative resolution;

appendix 5 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 7 to this normative resolution;

appendix 6 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 8 to this normative resolution;

appendix 7 to Rules of carrying out external state financial control by Calculating committee to exclude;

appendix 7-1 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 9 to this normative resolution;

appendix 8 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 10 to this normative resolution;

appendix 9 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 11 to this normative resolution;

appendix 10 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 12 to this normative resolution;

appendix 11 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 13 to this normative resolution;

appendix 11-1 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 14 to this normative resolution;

appendix 11-2 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 15 to this normative resolution;

add with appendix 11-3 to Rules of carrying out external state financial control by Calculating committee according to appendix 16 to this normative resolution;

appendix 13 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 17 to this normative resolution;

appendix 16 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 18 to this normative resolution;

appendix 19 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 19 to this normative resolution;

appendix 20 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 20 to this normative resolution;

appendix 22 to Rules of carrying out external state financial control by Calculating committee to exclude;

appendix 23 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 21 to this normative resolution;

appendix 23-1 to Rules of carrying out external state financial control by Calculating committee to exclude;

appendix 24 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 22 to this normative resolution;

add with appendix 24-1 to Rules of carrying out external state financial control by Calculating committee according to appendix 23 to this normative resolution;

appendix 25 to Rules of carrying out external state financial control by Calculating committee to state in edition according to appendix 24 to this normative resolution;

add with appendix 27 to Rules of carrying out external state financial control by Calculating committee according to appendix 25 to this normative resolution;

2) in Rules of carrying out external state financial control by audit committees of areas, the cities of republican value, the capital approved by the specified normative resolution:

state Item 3 in the following edition:

"3. In these rules the following determinations are used:

1) external state financial control - the control of execution of local budgets exercised by Audit committees with submission of reports to the relevant maslikhats (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, carried out, including on the basis of control on compliance and the financial reporting, implementation of the state, industry and budget programs, rendered the state services, use of the connected grants, state and guaranteed by the 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 Audit committee to whose 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 Audit 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;

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