ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2015 No. 598

About approval of Rules of carrying out cameral control

According to the subitem 9) article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" PRIKAZYVAYU:

1. Approve the enclosed Rules of carrying out cameral control.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:

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 its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on the Internet - resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective from the date of its state registration.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 30 of year No. 598

Rules of carrying out cameral control

Chapter 1. General provisions

1. These rules of carrying out cameral control (further – Rules) are developed according to the subitem 9) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law) and determine procedure for carrying out cameral control.

2. In Rules the following basic concepts are used:

1) cameral control – other form of control performed by territorial subdivision of department of authorized body on internal state audit without visit of object of the state audit and financial control (further – object of the state audit) on the basis of the analysis and comparison of these information systems, and also data on activities of objects of the state audit;

2) risk profile of cameral control (further – risk profile) – the set of conditions of the choice of data determined by the analysis of data on activities of objects of the state audit and developed for the purpose of identification of certain violations;

3) the web portal of public procurements (further – the web portal) – the information system of state body providing single point of access to electronic services of public procurements;

4) risk – probability of non-compliance with budget and other legislation of the Republic of Kazakhstan, adverse effect of event or action on object and subject of the state audit which will lead to financial violations, plunders (waste) of budgetary funds and drawing economic damage to the state, and also probability of not achievement or non-execution in full of the target indicators and indicators provided in program documents and strategic plans of state bodies;

5) risk management system – the system of administration providing forming of the list of objects of the state audit for the corresponding year and carrying out the state audit, other activities of bodies of the state audit and financial control, which is based on the principles of optionality, optimal resource allocation on the most priority directions of the state audit, including the comprehensive analysis of set of the available risks, their identification and assessment, development and taking measures of reaction, monitoring of efficiency of results of the taken measures;

6) authorized body on internal state audit (further – authorized body) – the central executive body of the Republic of Kazakhstan performing management and cross-industry coordination in the sphere of internal state audit and financial control, public procurements, auditor activities, financial accounting and the financial reporting in limits, stipulated by the legislation;

7) department of authorized body on internal state audit (further – department of authorized body) – the department of authorized body performing within competence realizable and control functions in the sphere of internal state audit and financial control, public procurements, state-owned property, auditor activities, financial accounting and the financial reporting.

3. 2 concepts which are not specified in Item used in these rules are applied in the values determined by the Budget code of the Republic of Kazakhstan, the Administrative procedural Procedure Code of the Republic of Kazakhstan, the Law and other legislation of the Republic of Kazakhstan.

4. The purpose of cameral control is timely suppression and non-admission of violations, provision to object of the state audit of the right of independent elimination of the violations revealed by results of cameral control and decrease in administrative load of objects of the state audit.

Chapter 2. Procedure for carrying out cameral control

5. Cameral control is carried out by territorial subdivision of department of authorized body (further – territorial subdivision) on permanent basis according to the subitem 3) of article 14 of the Law and the subitem 5) of article 16 of the Law of the Republic of Kazakhstan "About public procurements" (further – the Law on public procurements) without visit of object of the state audit by comparison of the data received from various sources of information on activities of objects of the state audit, and also by results of application of risk management system.

6. Identification of violations during cameral control is performed according to the list of risk profiles of cameral control given in appendix 1 to these rules.

7. Response measures of cameral control are stipulated in Item 4 articles 30 of the Law.

8. Cameral control of procedures of public procurements is carried out to the conclusion of agreements on public procurements.

9. In case of establishment of violations after the conclusion of agreements on public procurements electronic state audit according to Item 6 of article 17 of the Law or the state audit according to the subitem 3) of Item 5 of article 18 of the Law is booked.

10. In case of identification of violations by results of cameral control by territorial subdivision the notification on elimination of the violations revealed by results of cameral control, in form according to appendix 2 to these rules (further – the notification) with appendix of the description of the revealed violations is drawn up and goes to objects of the state audit, and automatically is registered on the web portal.

11. The notification goes to object of the state audit by means of the web portal no later than five working days from the date of identification of violations in time.

12. The notification is performed by object of the state audit within ten working days from the date of following behind day of its delivery (obtaining) to object of the state audit.

In case of independent elimination of the violations revealed by results of cameral control within ten working days from the date of, the delivery following behind day to object of the state audit of the notification, the official is not subject to administrative prosecution.

13. Elements of cameral control of public procurements and methods of elimination of the violations specified in the notification are reflected in appendix 3 to these rules.

Information on execution of the notification (if necessary with appendix of supporting documents) is submitted object of the state audit by means of the web portal in the territorial subdivision which directed the notification in form according to appendix 4 to these rules.

14. Cameral control on timeliness and completeness of placement of the annual plan of public procurements is carried out after fifteen working days from the date of approval (refining) of the relevant budget (development plan) or individual funding plan.

Cameral control of the preliminary annual plan of public procurements is carried out after fifteen working days from the date of pronouncement of the positive offer of the relevant budget commission before approval (refining) of the relevant budget.

15. Cameral control of public procurements by method of request of price offers is carried out from the date of placement on the web portal of data on the carried-out public procurements by method of request of price offers to the conclusion of the agreement on public procurements.

16. Cameral control of public procurements by methods from one source by the direct conclusion of the agreement on public procurements and (or) through commodity exchanges is carried out no later than five working days from the date of the direction of the draft agreement about public procurement on signing to the potential supplier.

17. Cameral control of public procurements by method of tender (auction) is carried out in the following directions:

1) first direction:

from the date of the announcement of tender (auction) before the termination of term of acceptance of notes during preliminary discussion of the draft of the tender documentation (auction documentation);

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