ORDER OF THE MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of July 23, 2020 No. 236

About introduction of amendments to the 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"

I ORDER:

1. Bring in the 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" (it is registered in the Register of state registration of regulatory legal acts No. 12677, it is published on January 19, 2016 in information system of law of Ad_let) the following changes:

state preamble in the following edition:

"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) of article 10 of the Law the Republic of Kazakhstan of April 15, 2013 "About the state services" I ORDER:";

The rules of subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives approved by the specified order to be reworded as follows according to appendix to this order.

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) placement of this order on Internet resource of the Ministry of Agriculture of the Republic of Kazakhstan after its official publication.

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 10 (ten) calendar days after day of its first official publication.

 

"Is approved" Ministry of Finance of the Republic of Kazakhstan

"Is approved" Ministry of national economy of the Republic of Kazakhstan

"Is approved" Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan

Appendix

to the Order of the Minister of Agriculture of the Republic of Kazakhstan of July 23, 2020 No. 236

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) the service provider – person providing access to information system of subsidizing and its maintenance which is determined by structural division of local executive body of area, the cities of republican value, the capital performing functions in the field of agricultural industry (further – local executive body) according to the legislation of the Republic of Kazakhstan on public procurements;

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 information system of subsidizing;

5) information system of subsidizing – the organizational arranged 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 information system of subsidizing – the Internet resource placed on the Internet, providing access to information system of subsidizing;

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. 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) place it on the web portal of 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:

1) application in form according to appendix 1 to these rules (further – the request), in electronic form by means of the web portal of "the electronic government", with appendix of the conclusion of internal audit in the electronic format "PDF (Portable Document Format)" (the scanned copy of the auditing union of paper option signed and certified by seal).

The list of the main requirements to receipt of subsidies including characteristics of process, form, content and result of provision of subsidies, and also other data taking into account features of provision of subsidies are stated in the standard of the state service "Subsidizing of Costs of the Auditing Unions of Agricultural Cooperatives for Carrying Out Internal Audit of Agricultural Cooperatives" according to appendix 2 to these rules.

The local executive body provides entering of the subsidies granted about stage of obtaining into information system of monitoring of rendering the state services according to the subitem 11) of Item 2 of article 5 of the Law.

Information exchange of the web portal of "the electronic government" and information system of subsidizing is performed according to article 43 of the Law of the Republic of Kazakhstan of November 24, 2015 "About informatization";

2) registration of the request in information system of subsidizing;

3) availability of personal account in information system of subsidizing gives the chance to the auditing union independently to perform registration of the request in information system of subsidizing, in this case application is not required, and it is considered given from the moment of such registration;

4) confirmation of the fact of rendering service in carrying out internal audit of agricultural cooperative as a result of information exchange of information system of subsidizing and information system on acceptance and processing of electronic invoices (availability of the corresponding electronic invoice of the auditing union);

5) absence in the current year payments of subsidies for carrying out internal audit of agricultural cooperative(s) concerning which the application is submitted.

6. In case of failure of the information system containing necessary data for issue of subsidies, the local executive body without delay notifies the service provider on the arisen situation who starts its elimination.

At the same time, after work on elimination of the arisen failure the service provider within 1 (one) working day constitutes the protocol on technical issue and signs it with local executive body.

Chapter 4. Procedure of payments of subsidies

7. Costs for carrying out internal audit of the agricultural cooperative booked in the current year in the amount of no more than 130 (hundred thirty) monthly settlement indicators at the time of registration of the request are subject to subsidizing.

Chapter 5. Payment procedure of subsidies

8. Order taking is performed by means of the web portal of "the electronic government" in place of registration of agricultural cooperative (on legal address) on which audit by the auditing union from February 1 to December 1 (inclusive) year is booked.

9. For provision of access to data of the register through the web portal of information system of subsidizing (further – the Personal account):

1) the auditing union has the EDS, for independent registration in information system of subsidizing;

2) local executive body is annually sent to the service provider by the staticized lists of the workers having the EDS.

10. For registration in the Personal account by the auditing union specifies the following data:

1) business and identification number – full name, surname, name and middle name (in case of its availability) and individual identification number of the first head;

2) contact information (postal address, phone, e-mail address);

3) current account details of bank of the second level.

In case of change of the above-stated data the auditing union within 1 (one) working day changes the data of personal account introduced in the Personal account.

11. Forming and registration of the request is made in the Personal account in the following procedure:

1) the request with introduction in it of the data necessary for check by information system of subsidizing of requirements of the subitem 4) of Item 5 of these rules is created;

2) the request is registered in information system of subsidizing by its signing of the EDS of the auditing union and becomes available in the Personal account of local executive body. The electronic notice on revenues to consideration of the request goes to the e-mail address of local executive body.

In case of detection of discrepancy of data by the auditing union in the registered request until forming of the account by local executive body for payment, the auditing union has opportunity to withdraw the request with indication of the reason of recall.

12. The local executive body within 1 (one) working day from the moment of registration of the request, confirms its acceptance by signing it with use of the EDS, sends to personal account of the auditing union the transfer advice of subsidies in electronic form according to appendix to 3 these rules, or motivated refusal in provision of the state service in electronic form according to appendix 4 to these rules. This notification and motivated refusal in provision of the state service becomes available in the Personal account of the auditing union.

13. The bases for refusal in rendering the state service are:

1) establishment of unauthenticity of the documents submitted by the auditing union for receipt of the state service, and (or) the data containing in them;

2) discrepancy of the auditing union and (or) the provided data necessary for rendering the state service, to the requirements established by these rules.

14. The local executive body according to the Funding plan creates on the web portal of "the electronic government" of accounts for payment on payment of subsidies, loaded into information system "Treasury Client", within 2 (two) working days after confirmation of adoption of the request according to Item 13 of these rules.

According to requests in which the amount of subsidies exceeds amount of the budgetary funds provided in the Funding plan for the corresponding month payment of subsidies is performed next month according to the procedure of priority from the moment of application.

Chapter 6. Procedure for appeal of decisions, actions (bezdeystviye) of local executive bodies and (or) their officials concerning rendering the state services

15. The claim to the decision, action (failure to act) of local executive body concerning rendering the state service moves addressed to the head of local executive body, authorized body in the field of development of agro-industrial complex (further – authorized body), in authorized body by assessment and control of quality of rendering the state services.

16. The claim of the auditing union according to Item 2 of article 25 of the Law is subject to consideration:

local executive body, authorized body – within 5 (five) working days from the date of its registration;

authorized body by assessment and control of quality of rendering the state services – within 15 (fifteen) working days from the date of its registration.

17. The term of consideration of the claim by local executive body, authorized body, authorized body by assessment and control of quality of rendering the state services according to item 4 of article 25 of the Law is prolonged no more than for ten working days in need cases:

1) carrying out additional studying or check according to the claim or checks with departure into place;

2) receipts of the additional information.

In case of prolongation of term of consideration of the claim the official given authority on consideration of claims within 3 (three) working days from the moment of prolongation of term of consideration of the claim reports in writing (in case of submission of the claim on paper) or electronic form (in case of submission of the claim in electronic form) to the auditing union which made the complaint about prolongation of term of consideration of the claim with indication of the prolongation reasons.

18. In disagreement cases with results of rendering the state service the auditing union takes a legal action according to the subitem 6) of Item 1 of article 4 of the Law.

Appendix 1

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

Form

Request

I ask to make subsidizing of costs of the auditing union of agricultural cooperative for the booked internal audit of agricultural cooperatives for the amount _______ tenge.

1. Data of the auditing union:

Наименование___________________________________________________________________

BIN ___________________________________________________________________________

surname, name, middle name (in case of its availability) the head
__________________________________________________________________________________

address _________________________________________________________________________

phone number (fax): ______________________________________________________.

2. Data of the current account of the auditing union in bank of the second level:

BIN ___________________________________________________________________________

Kbe ___________________________________________________________________________

Bank details _______________________________________________________________

Bank name ____________________________________________________________

BIC ___________________________________________________________________________

IIK ___________________________________________________________________________

3. The information about the invoice, confirming carrying out internal audit of agricultural cooperative:

number счет-фактуры_____________________________________________________________

date выдачи____________________________________________________________________

4. Data from the conclusion of internal audit:

BIN of agricultural cooperative concerning which internal audit is booked
_________________________________________________________________________________;

name of ________________________________ agricultural cooperative
_________________________________________________________________________________;

date of issue of the conclusion _______________________________________________________;

Opinion of internal audit from the conclusion (unconditional and positive, conditional and positive, negative, refusal of opinion expression).

It is signed and sent by the applicant in hours "__" to __________ 20 __ years:

Data from the EDS

Date and time of signing of the EDS

Notification on adoption of the request:

Data from the EDS

Date and time of signing of the EDS

Note:

disaggregation of abbreviations:

BIN – business and identification number;

BIC – bank identification code

IIK – individual identification code;

The EDS – the digital signature;

Kbe – code of the beneficiary.

Appendix 2

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

Form

Standard of the state service "Subsidizing of Costs of the Auditing Unions of Agricultural Cooperatives for Carrying Out Internal Audit of Agricultural Cooperatives"

 

1	Name of the service provider	Local ispolnitelny authorities of areas, Nour-Sultan's cities, Almaty and Shymkent (further – the service provider)
2	Methods of provision of the state service (channels of access)	Order taking of legal entities (further – uslugopoluchatel) and issue of results of rendering the state service are performed through the web portal of "the electronic government" www.egov.kz (further – the portal).
3	Term of rendering the state service	3 (three) working days.
4	Form of rendering rendering the state service	Electronic
5	Result of rendering the state service	The transfer advice of subsidies or motivated refusal in provision of the state service
6	The amount of the payment levied from uslugopoluchatel when rendering the state service and methods of its collection in cases, stipulated by the legislation the Republic of Kazakhstan	Free of charge
7	Working schedule	1) the service provider – Monday through Friday from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except for days off and holidays, according to the Labor code of the Republic of Kazakhstan of November 23, 2015 (further – the Code) and article 5 of the Law of the Republic of Kazakhstan of December 13, 2001 "About holidays in the Republic of Kazakhstan" (further – the Law); 2) the portal – round the clock, except for the technical breaks connected with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Code and article 5 of the Law order taking or issue of results of rendering the state service is performed the next working afternoon). Addresses of places of rendering the state service are placed on: 1) Internet resource of the corresponding service provider; 2) www.moa.gov.kz Internet resource.
8	List of documents necessary for rendering the state service	Uslugopoluchatel represents on the portal in electronic form, the uslugopoluchatel certified by the digital signature the request for receipt of subsidies. Requests are accepted from February 1 to December 1 (inclusive) years.
9	The bases for refusal in rendering the state service established by the legislation of the Republic of Kazakhstan	The bases for refusal in rendering the state service are: 1) establishment of unauthenticity of the documents submitted by uslugopoluchatel for receipt of the state service, and (or) the data containing in them; 2) discrepancy of uslugopoluchatel and (or) the provided data necessary for rendering the state service, to the requirements established by the Rules of subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives approved by the order of the Minister of Agriculture of the Republic of Kazakhstan of December 8, 2015 No. 1-1/1069 (it is registered in the Register of state registration of regulatory legal acts No. 12677).
10.	Other requirements taking into account features of rendering the state service including rendered electronically and through the State corporation	Uslugopoluchatel has possibility of receipt of information on procedure for rendering the state service in the mode of remote access by means of Single contact center. Contact telephone numbers of service desks concerning rendering the state service are specified on the portal. Single contact center: 1414, 8 800 080 7777.

 

Appendix 3

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

Form

Transfer advice of subsidies

Dear
_______________________________________________________________________________
(applicant)

According to your request ________ from "__" _______ 20 __ years the state service "Subsidizing of Costs of the Auditing Unions of Agricultural Cooperatives for Carrying Out Internal Audit of Agricultural Cooperatives" is rendered to No. and into your settlement account No. __________ transfers the amount of subsidies in the amount of _________ by tenge the account for payment from "__" ___________ 20 __ years.

Appendix 4

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

Form

Motivated refusal in provision of the state service

Dear
______________________________________________________________________________
(applicant)

According to your request __________ from "__" _________ 20 ___ is refused years to No. provision of the state service "Subsidizing of Costs of the Auditing Unions of Agricultural Cooperatives for Carrying Out Internal Audit of Agricultural Cooperatives" for the reason: _____________________________________________________________________.

 

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