of May 4, 2015 No. 297
About approval of Methodical recommendations about creation of internal state financial control of plans of monitoring procedure by bodies and to control of their execution
According to Article 143 of the Budget code of the Republic of Kazakhstan and Rules of implementation of internal state financial control at the republican level and local the levels in the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of March 2, 2009 No. 235, I ORDER:
Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 4, 2015 No. 297
1. These Methodical recommendations are developed according to the Budget code of the Republic of Kazakhstan, Standards of the state financial control approved by the Presidential decree of the Republic of Kazakhstan of April 7, 2009 No. 788 and Rules of implementation of internal state financial control at the republican and local levels in the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of March 2, 2009 No. 235 (further - Rules).
2. Methodical recommendations are developed for the purpose of rendering the methodical help in case of creation of plans of monitoring procedure and control of their execution by the body of internal control authorized by the Government of the Republic of Kazakhstan, its territorial subdivisions, service of internal control of the central state body and executive body financed from the regional budget, city budget of republican value, the capital.
3. Precedes scheduling of monitoring procedure:
1) preliminary studying of subjects and object of control on the basis of available information, including acquaintance with the strategic and operational plans, regulatory legal acts relating to activities of object of control, procedures of its financing and expenses made by it;
2) the analysis of results of the previous checks of objects of control and the taken measures for recommendations and offers of control facilities;
3) if necessary objects of counter control are determined;
4) state bodies which specialists are necessary for preparation of the conclusions within cases in point are determined.
4. The plan of monitoring procedure is constituted in form, according to appendix to these Methodical recommendations.
5. In respect of monitoring procedure the type, type, the purposes, object and scale of control, the priorities and questions which arose in control planning process, necessary resources for control taking into account methods of its carrying out, the list of employees of control facilities are reflected.
6. The purpose of control is determined proceeding from subject (the name of control action) and types of the carried-out control (control on compliance, control of the financial reporting, performance monitoring).
7. When planning control the control type (complex, thematic, counter, joint, parallel) which shall be reflected in the approved Plan of monitoring procedure is determined.
8. The scale of control shall determine the questions subjected to control, monitoring procedure methods (continuous, selective), the checked period and term of monitoring procedure, taking into account recommendations of the risk management system (RMS).
1) in case of continuous method of monitoring procedure program questions of all activities of object of control for the period of control are covered;
2) in case of selective method of monitoring procedure program questions on separate elements, transactions, procedures of activities of object of control for the specific period are covered. The selective method of monitoring procedure is applied when application of continuous method physically and is economically impossible because of the large volume of data. If in case of selective method of monitoring procedure violations or abuses are established, then in this case it is performed by continuous method.
9. Priority of the directions of control actions - the questions of control determined at stage of preliminary studying of object of control taking into account type and type of control.
10. The list of the organizations which are subject to control - names of the third parties according to which monitoring procedure only concerning relations with the main object of control within the checked question is planned.
11. The list of employees of bodies of internal financial control and necessary resources for control are determined proceeding from the purposes, questions subjected to control, methods of monitoring procedure and the period covered by control.
12. Prior to monitoring procedure, the head or deputy managers of body of internal control, the head of territorial subdivision of body of internal control, and also the head of internal control of the central state body and executive body financed from the regional budget, city budget of republican value, the capital approves the plan of monitoring procedure for the proposal of the official responsible for monitoring procedure which is exposed to change or amendment by the head or deputy manager of body of internal control, the head of territorial subdivision of body of internal control, and also the head of internal control of the central state body and executive body financed from the regional budget, city budget of republican value, the capital in the course of monitoring procedure.
13. The plan of monitoring procedure is constituted individually on each object of control, signed by the head of the checking group or the auditor.
14. Auditors daily report to the head of auditing group or the official responsible for monitoring procedure, on scope of the questions of control provided by the approved Plan of monitoring procedure.
15. The head of auditing control group or the official responsible for monitoring procedure coordinates work of members of auditing group, carries out monitoring of completeness of scope of questions, adjusts the separate directions of control.
16. Activities of control group or certain employees of bodies of internal state financial control are performed under systematic control of higher officials on planning stages, monitoring procedure and preparation of reports on its results, and also in implementation process of results of control.
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