ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 19, 2018 No. 385

About modification of the 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"

I ORDER:

1. Bring in the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 12599, it is published on January 14, 2016 in information system of law of Ad_let) the following change:

The rules of cameral control approved by the specified order to be reworded as follows according to appendix to this order.

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 from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 385

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 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 of November 12, 2015 "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 authorized body on internal state audit (further - authorized body) 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 other 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 can lead to financial violations, plunders (waste) of budgetary funds and drawing economic damage to the state, and also probability not of 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.

3. 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

4. Cameral control is carried out by authorized body on permanent basis based on the subitem 3) of article 14 of the Law and the subitem 5) of article 16 of the Law of the Republic of Kazakhstan of December 4, 2015 "About public procurements" (further - the Law on public procurements) without visit of object of the state audit by comparison of the data received from different sources of information on activities of objects of the state audit and also by results of application of risk management system.

5. 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.

Elements of cameral control of public procurements and methods of elimination of violations are given in appendix 2 to these rules.

6. Carrying out cameral control of public procurements after the conclusion of agreements on public procurements is not allowed.

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