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ORDER OF THE MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2015 No. 1-1/1069

About approval of Rules of subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives

(as amended on 23-12-2022)

According to subitem 41-5) of Item 1 of article 6 of the Law of the Republic of Kazakhstan of July 8, 2005 "About state regulation of development of agro-industrial complex and the rural territories" and the subitem 1) article 10 of the Law the Republic of Kazakhstan of April 15, 2013 "About the state services" PRIKAZYVAYU:

1. Approve the enclosed Rules of subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives (further - Rules).

2. To provide to department of strategic planning and analysis of the Ministry of Agriculture of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction it the copy on official publication in periodic printing editions and in information system of law of Ad_let, and also in the Republican center of legal information for entering into reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Agriculture of the Republic of Kazakhstan and the intranet portal of state bodies.

3. To impose control of execution of this order on the supervising vice-Minister of Agriculture of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication, but not earlier than January 1, 2016.

Minister of Agriculture of the Republic of Kazakhstan

A. Mamytbekov

Approved by the Order of the Minister of Agriculture of the Republic of Kazakhstan of December 8, 2015 No. 1-1/1069

Rules of subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives

Chapter 1. General provisions

1. These rules of subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives (further – Rules) are developed according to subitem 41-5) of Item 1 of article 6 of the Law of the Republic of Kazakhstan of July 8, 2005 "About state regulation of development of agro-industrial complex and the rural territories", the subitem 1) of article 10 of the Law the Republic of Kazakhstan of April 15, 2013 "About the state services" (further – the Law) and determine procedure for subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives, and also procedure for rendering the state service "Subsidizing of Costs of the Auditing Unions of Agricultural Cooperatives for Carrying Out Internal Audit of Agricultural Cooperatives".

2. In these rules the following basic concepts are used:

1) the auditing union of agricultural cooperatives (further – the auditing union) – the voluntary merging of agricultural cooperatives created in the form of non-profit organization and performing internal audit of financial and economic activities of the agricultural cooperatives entering it, coordination of these activities, rendering to members of the auditing union of the services accompanying internal audit, and also other activities which are not contradicting the legislation of the Republic of Kazakhstan, provided by constituent documents of the auditing union;

2) it is excluded according to the Order of the deputy. The Minister of Agriculture of the Republic of Kazakhstan of 23.12.2022 No. 438

3) the request – the electronic request for receipt of subsidies by the auditing union for cost recovery on carrying out internal audit of agricultural cooperatives;

4) the electronic register of requests for subsidizing (further – the register) – set of data on requests for subsidizing of agro-industrial complex, and also about borrowers, financial institutions, and other data reflected in the state information system of subsidizing;

5) the state information system of subsidizing (further – GISS) – the organizational ordered set of information and communication technologies, service personnel and technical documentation intended for rendering services in accomplishment of processes of subsidizing giving interaction opportunity with the web portal of "the electronic government", registration of the request for receipt of subsidies, and also its processings by means of automatic verification of the request for compliance to subsidizing conditions;

6) the web portal of the state information system of subsidizing – the Internet resource placed on the Internet, providing access to GISS;

7) the web portal of "the electronic government" – the information system representing single window of access to all consolidated government information including the regulatory legal base, and to the state services, services in issue of specifications on connection to the networks of subjects of natural monopolies and services of subjects of the quasi-public sector rendered electronically;

8) the conclusion of internal audit – the official document intended for members of cooperative and other users of accounting records of cooperative and containing the expressed opinion of the auditing union on reliability of accounting records of cooperative, compliance of procedure for conducting financial accounting by cooperative to the legislation, observance by governing bodies of cooperative of provisions of the charter and legislation, and also data on the revealed violations which can entail deterioration in results of financial and economic activities of cooperative, union of cooperatives or their insolvency (bankruptcy);

9) the digital signature (further – the EDS) – set of electronic digital symbols created by means of the digital signature and confirming reliability of the electronic document, its accessory and invariance of content.

3. The local executive body of areas, cities of Astana, Almaty and Shymkent (further – local executive body) within 3 (three) working days after approval of individual monthly funding plan on subsidizing of costs of the auditing unions for carrying out internal audit of agricultural cooperatives (further – the Funding plan) places it on the web portal of the state information system of subsidizing.

Chapter 2. Receivers of subsidies

4. Subsidies are paid to the auditing unions for cost recovery on carrying out audit of agricultural cooperatives.

Chapter 3. Conditions of receipt of subsidies

5. Conditions of receipt of subsidies are:

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