ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 30, 2024 No. 658

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) the following change:

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

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. This order becomes effective since January 1, 2025 and is subject to official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 30, 2024 No. 658

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) single platform of purchases (further – the web portal) – the information system of authorized body in the field of public procurements providing single point of access to electronic services of the public procurements and procurements conducted according to the Law of the Republic of Kazakhstan "About purchases of certain subjects of the quasi-public sector";

2) 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;

3) 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;

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 field 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 field 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 with article 23 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 different 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 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, with the description of the revealed violations in form according to appendix 2 to these rules is drawn up and goes to objects of the state audit (further – the notification), and automatically is registered on the web portal.

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