THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 18, 2023 No. 989

About modification and amendments in some orders of the Minister of Finance of the Republic of Kazakhstan

I ORDER:

1. Approve the enclosed list of some orders of the Minister of Finance of the Republic of Kazakhstan to which changes and additions are made.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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 Finance of the Republic of Kazakhstan;

3) 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) and 2) of this Item.

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

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

Approved by the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of September 18, 2023 No. 989

The list of some orders of the Minister of Finance of the Republic of Kazakhstan to which changes and additions are made

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 591 "About approval of the list of positions of bodies of internal state audit and financial control which occupation requires availability of the certificate certifying qualification of the statutory auditor" (it is registered in the Register of state registration of regulatory legal acts at No. 12503) the following changes:

state preamble in the following edition:

"According to item 4 of article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control", I ORDER:";

in the List of positions of bodies of internal state audit and financial control which occupation requires availability of the certificate certifying qualification of the statutory auditor, approved by the specified order:

state the line "Assistant, Adviser to the Chairman of the Constitutional Council of the Republic of Kazakhstan" in the following edition:

"Assistant, adviser to the Chairman of the Constitutional Court of the Republic of Kazakhstan;".

2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 597 "About approval of standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out internal state audit" (it is registered in the Register of state registration of regulatory legal acts at No. 12490) the following changes:

state preamble in the following edition:

"According to the subitem 10) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control", I ORDER:";

in Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out internal state audit, approved by the specified order:

state Item 1 in the following edition:

"1. This standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out internal state audit (further – Standard system) is developed according to the subitem 10) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control".";

state Item 3 in the following edition:

"3. When using Standard system the following basic concepts are applied:

1) point – quantitative measure of calculation of risk;

2) the table of points – determination of risk level by means of ranging of criteria and/or intervals of values of each key indicator of risk;

3) response measures – the complex of actions accepted by bodies of internal state audit directed to preventions, minimization and elimination of risks;

4) objects of the state audit and financial control (further – objects of the state audit) – activities of state bodies, including management of public finances, the state, industry and budget programs, development plans for state bodies, development plans for area, city of republican value, the capital;

5) objects of the state audit and financial control (further – objects of the state audit) – state bodies, public institutions, subjects of the quasi-public sector, and also receivers of budgetary funds;

6) the expert analysis – the analysis method based on skills and knowledge of specialists (experts);

7) 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 of not achievement or non-execution in full of the target indicators and indicators provided in program documents and development plans for state bodies;";

to be reworded as follows appendix 2 to the specified Standard system according to appendix 1 to this List.

3. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 599 "About approval of standard regulations on services of internal audit" (it is registered in the Register of state registration of regulatory legal acts at No. 12544) the following changes:

in Standard regulations on services of internal audit

add Item 12 with the subitem 13) of the following content:

"13) is performed by data analysis of information systems:

in state body, its departments, territorial subdivisions, the subordinated organizations – for services of internal audit of the central state bodies;

in the executive bodies financed from local budgets and which are in the territory of administrative subordination of the respective area, the city of republican value, the capital, their divisions and the subordinated organizations – for services of internal audit of local executive bodies of areas, the cities of republican value, the capital".

4. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of the procedural standard "Financial records audit" (it is registered in the Register of state registration of regulatory legal acts at No. 15209) the following changes:

in the procedural standard "Financial records audit" approved by the specified order:

the fifth Item 94 to state the paragraph in the following edition:

"the standard rate of assignment of part of net income of the republican state companies, except for the republican state companies created by the National Bank of the Republic of Kazakhstan approved by the order of the Minister of national economy of the Republic of Kazakhstan of February 25, 2015 No. 134 "About approval of the standard rate of assignment of part of net income of the republican state companies, except for the republican state companies created by National Bank of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 10545);";

to be reworded as follows appendix 3 to the specified procedural standard according to appendix 2 to this List.

5. Bring in the order of the Minister of Finance of the Republic of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 16689) the following changes and amendments:

in the Rules of carrying out internal state audit and financial control by authorized body on internal state audit and financial control approved by the specified order:

the fourth Item 7 to state part in the following edition:

"Unplanned audit by department and its territorial subdivisions according to claims to actions (failure to act), decisions of the customer, the organizer of public procurements, the single organizer of public procurements, the commissions, the expert, the single operator in the field of public procurements is carried out after 10 (ten) working days after execution by object of the state audit of the notification on elimination of the violations revealed by results of the cameral control directed according to the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 to 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).";

state Item 16 in the following edition:

"16. The list of objects of the state audit affirms for the corresponding financial year the head of department according to Item 2 of article 18 of the Law.

The list of objects of the state audit of department is developed and affirms till December 10 of the year previous planned and within 3 (three) calendar days from the date of their approval goes to services of internal audit.

The approved list of objects of the state audit of department, and also change to it within 5 (five) calendar days from the date of their approval is placed on Internet resource of department taking into account observance of the mode of privacy, the office, commercial or protected by the law other secret according to the Instruction for providing the mode of privacy in the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of March 14, 2000 No. 390-16s "About approval of the Instruction for providing the mode of privacy in the Republic of Kazakhstan" (further – the Instruction).";

add with Item 29-1 of the following content:

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