NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN 

of August 14, 2014 No. 3-HK

About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget of April 16, 2013 No. 3-NP "About approval of Rules of carrying out external state financial control"

According to the subitem 19) of Article 141 of the Budget code of the Republic of Kazakhstan of December 4, 2008 the Calculating committee on control of execution of the republican budget DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of April 16, 2013 No. 3-NP "About approval of Rules of carrying out external state financial control" (it is registered in the Register of state registration of regulatory legal acts for No. 8466, it is published in the Kazakhstanskaya Pravda newspaper of June 5, 2013 No. 190-191 (27464-27465), on June 12, 2013 No. 198-199 (27472-27473), on June 13, 2013 No. 200 (27474), on June 15, 2013 No. 203-204 (27477-27478), on June 19, 2013 No. 207-208 (27481-27482), the following changes and amendments:

1) in the Rules of carrying out external state financial control by Calculating committee on control of execution of the republican budget approved by the specified normative resolution:

state Item 10 in the following edition:

"10. Specialists of state bodies (under approval), the auditing organizations and experts involved to monitoring procedure are guided by these rules.";

17, of 18, of 19, of 20, of 21, 22 to state Items in the following edition:

"17. The annual (quarter) plan of control actions of Calculating committee (further - the annual plan) is created for high-quality and effective planning of control actions for the next year taking into account the perspective plan of work of Calculating committee, interaction of bodies of the state financial control for the purpose of exception of duplication of objects of control.

18. For creation of the annual plan by the structural division responsible for planning, the analysis and the reporting (further - the structural division responsible for planning) on the basis of data of the year previous planned no later than September 1 the database reflecting the sequence of use of budgetary funds from the administrator of budget programs (further - ABP) to final receivers of budgetary funds is created.

19. The database includes information on ABP, budget programs by central office, department, the subordinated organizations, local executive bodies (target transfers) by types of the current, capital costs and other receivers of budgetary funds, tax, non-tax revenues, sales proceeds of fixed capital, with indication of results of earlier held control events bodies of the state financial control on objects of control for the last three years and the first half of the year of the year prior to planned. The database also reflects implementation of strategic, program documents (the state, industry programs, strategic plans of state bodies) and investment projects.

20. The structural division responsible for planning, no later than September 1 of the year previous planned together with bodies of the state financial control on the basis of the database create the single republican information database on objects of control (further - single information base) in form according to appendix 1 to these rules.

21. For forming of the annual plan members of Calculating committee no later than October 1 of the year previous planned, on the basis of data of single information base, taking into account risks assessment of objects of control and plans of control actions of bodies of the state financial control of year prior planned, provided no later than September 1 by the structural division responsible for planning, and the data obtained from additional sources prepare the offers in the draft of the annual plan in the form of the request for holding control action for form according to appendix 2 to these rules.

22. Members of Calculating committee in case of creation of the request determine the name of control action, objects of control and amounts of means covered by control, types and types of control in the directions and also taking into account the necessary number of controllers, requirement of involvement of audit companies and experts.";

24, 25 to state Items in the following edition:

"24. The structural division responsible for planning, approves the objects and amounts of means covered by control, questions of carrying out complex, joint, parallel control till November 15 of the year previous planned with audit committees and till November 25 of the year previous planned with KFK with creation of the protocol are fulfilled.

25. The structural division responsible for planning, till December 1 of the year preceding planned the final draft of the annual plan goes to KFK and audit committees.";

state Item 34 in the following edition:

"34. Changes and (or) additions according to the decision of the Chairman of Calculating committee based on the service record of the member of Calculating committee with appendix of the staticized request in the form provided by appendix 2 to these rules and confirming justification of modification and amendments of documents (materials) are made to the annual plan.";

38, 39 to state Items in the following edition:

"38. During preliminary studying of object of control sources of information necessary for carrying out the planned control are determined, studied activities of internal control (audit) on object of control and results of the previous checks of bodies of the state financial control.

39. Preliminary action research of object of control is carried out by control group to the terms provided by the annual plan with completion at least in five working days prior to monitoring procedure.

The head of control group together with members of control group within two working days from the beginning of term of preparation for control action:

1) is carried out by the analysis of sources of information for preliminary action research of object of control according to the basic list of questions provided in appendix 4 to these rules;

2) is performed by information collection from available sources and the direction to objects of control of requests about provision of documents and information for preliminary studying of objects of control in form according to appendix 5 to these rules.";

add with Item 40-1 of the following content:

"40-1. In case of preliminary studying it is direct on objects of control, questions of monitoring procedure by other bodies of the state financial control on the purpose, subject, the period covered by control matching with the planned control of Calculating committee, with observance of requirements of Item 75 of these rules are also considered.";

state Item 42 in the following edition:

"42. In case of establishment of inexpediency of control on objects of control (lack of substantial risks, monitoring procedure of the state financial control by other body, withdrawal of title and other source documents by law enforcement agencies) or need of modification on types and types of control, the member of Calculating committee responsible for control introduces to the Chairman of Calculating committee the service record with reasons for change of type and type of control, and also the list of objects of control or about postponement of control or exception of this control action of the annual plan.

Following the results of consideration of the service record by the Chairman of Calculating committee the decision on modification and (or) amendments and (or) is made on exception of control action of the annual plan.";

state Item 46 in the following edition:

"46. After signing of the documents specified in Item 45 of these rules, the structural division responsible for monitoring procedure in ESEDO at one registration number Plans of control, the Program of control, Working plans and Orders are registered.

Registration numbers are assigned since the beginning of calendar year with indication of the following values:

No. - the order on carrying out preliminary control;

- the plan;

No.-B - the program;

No.-LJ is working plans. Single number is assigned to working plans to one control action;

No. - the order, where No. sequence number of control action, order P-sequence number.

Registration of the second and the following orders within one control action is performed behind the same sequence number (No.) with assignment to the specified value through hyphen of sequence number (-1-T, - 2-T, etc.).

In need of modification and (or) amendments of the registered orders the new order is accepted.

The sequence number through fraction of number of the Order on monitoring procedure on the main object of control is assigned to the order issued for carrying out counter control (No.-1/1-T, No.-2/1-T, etc.).";

state Item 48 in the following edition:

"48. The member of Calculating committee responsible for control, when carrying out preliminary studying it is direct on object of control and (or) not later than two working days prior to holding control action directly on object of control (except for counter control) to object of control the notification on monitoring procedure or preliminary studying and need of rendering assistance in their carrying out goes. The notification is constituted in forms, agrees according to appendices 7, 7-1 to these rules.";

state Item 50 in the following edition:

"50. The purpose of control is determined proceeding from subject (the name of control action) and types of the carried-out control provided by the annual plan.";

state Item 63 in the following edition:

"63. The order is the official document granting the right to monitoring procedure (preliminary studying, recheck) and which is drawn up on the form of the strict reporting. Orders are drawn up in forms, according to appendices 11, 11-1, 11-2 to these rules.";

exclude Item 64;

70, 71 to state Items in the following edition:

"70. The requirement for fulfillment of duties of the head of object of control (the official, with the consent of which is exercised control) (further - the Requirement) signed by the head of control group or the controller is transferred to the head of object of control or the official with the consent of whom control no later than the second day from the date of presentation of the Order is exercised. Number of the order is assigned to the requirement through fraction and date of delivery of the Requirement is specified.

The first copy of the Requirement is drawn up on the form of the control act in form according to appendix 13 to these rules and transferred under list to the head of object of control or the official with the consent of whom control is exercised. In case of rejection, the Requirement goes the head of control group (controller) through office of object of control.

The second copy of the Requirement constituted on leaf of format A 4, with mark about its acceptance remains at the controller and is applied to the control act.

71. In case of refusal officials of object of control in the admission on object of control by controllers draw up the statement upon refusal in the admission on object of control in form according to appendix 14 to these rules and the protocol on administrative offense based on article 356 of the Code of the Republic of Kazakhstan of January 30, 2001 "About administrative offenses" (further - the Administrative Code) according to the procedure, provided the Administrative Code.

The head of control group by means of telephone or electronic communication informs on this fact of the member of the Calculating committee responsible for control which takes measures for permission of the matter and prepares the petition for the Chairman of Calculating committee about suspension of control action before complete elimination of the reasons interfering monitoring procedure. The decision on suspension of control action is passed in the form of the order of the Chairman of Calculating committee with the simultaneous notification of object of control. In case of renewal of control the new order is written out.";

add with Item 75-1 of the following content:

"75-1. In case of withdrawal of documents on object of control by law enforcement agencies, refusal of specialists of state bodies, auditing organizations and experts in monitoring procedure, recognitions of results of earlier carried out control of the state financial control by other bodies, the Order is cancelled by the member of Calculating committee responsible for monitoring procedures or the official its signed, by assurance by the signature of stamp with the text "The order is cancelled" which is put down in the upper right corner of the registered Order in the presence of the signature of the head of control group, the division managers responsible for monitoring procedure, the legal support which approved its cancellation. On the back Orders (at the level of stamp print) are specified the reasons of cancellation and acceptance date of such decision.";

state Item 84 in the following edition:

"84. Controllers daily orally report to the head of control group and weekly in the penultimate working day provide the report on course of execution of working plans for forms according to appendices 16 and 19 to these rules. If the term of control constitutes less than ten calendar days, the weekly report is submitted in form according to appendix 19 to these rules";

state Item 85 in the following edition:

"85. The head of control group coordinates work of controllers, carries out monitoring of completeness of scope of questions of control, adjusts the separate directions of control, resolves the problematic issues arising between controllers and weekly in the last working day of week provides the summary report on course of execution of the Plan and the Program of control to the division manager responsible for monitoring procedure, and the member of Calculating committee responsible for control, in forms according to appendices 16 and 19 to these rules, filled (constituted) on reporting date.";

state Item 89 in the following edition:

"89. The purpose of involvement of specialists of state bodies, auditing organizations and experts is ensuring high-quality control and confirmation of results of control with the conclusions of independent examination concerning control, requiring special knowledge.

In case of impossibility or refusal in provision of specialists of state bodies for participation in control action, the member of Calculating committee, if necessary, sends results of testing, control measurements (surveys) to authorized bodies and the organizations for the purpose of obtaining from them the necessary conclusions.

Results of the conclusions of authorized bodies and organizations join in the Conclusion and the Summary register.";

state Item 93 in the following edition:

"93. If the head of object of control after the terms specified in the Requirement for fulfillment of duties of the head of object of control does not carry out the obligations provided in Article 146 of the Budget code, the controller in day of detection, and in cases when additional clarification of circumstances of administrative offense and the identity of physical person is required, within three working days from the date of establishment of the specified data constitutes according to the article 635 Administrative Code the protocol on administrative offense based on the article 356 Administrative Code which draft is approved with the structural division responsible for legal support, within one working day from the date of its representation within terms, the stipulated in Clause 638 Administrative Code.";

state Item 103 in the following edition:

"103. For carrying out counter control on each object of control the personal errand, without specifying like control is drawn up.";

state Item 120 in the following edition:

"120. The calculating committee approves drafts of the Plan and the Program of control of bodies of the state financial control within three working days from the date of their direction in Calculating committee, if necessary introduces in the Plan, the Program of control and Working plans of amendment and transfers them to the structural division responsible for quality control. In case of lack of written notes from Calculating committee, drafts of the Plan and the Program of control of bodies of the state financial control are considered as approved.";

state Item 131 in the following edition:

"131. Persons responsible for control, officials of objects of control, and also the other persons determined by the Chairman of Calculating committee are invited to meeting of Calculating committee on consideration of results of parallel control.";

state Item 167 in the following edition:

"167. The member of Calculating committee after exchange of information with body of the state financial control (audit) of the country of cooperation jointly with the structural divisions responsible for monitoring procedure, coordination of external relations, carries out work on preparation of draft agreements on carrying out joint (parallel) control (further - the Agreement) and programs of control. When carrying out parallel control, except draft agreements, programs of control, the responsible member of Calculating committee, and the head of control group if necessary are prepared drafts of the plan of control and working plans according to the procedure established in Chapter 3 of these rules.";

state Item 172 in the following edition:

"172. When carrying out joint control in the territory of the Republic of Kazakhstan the control act is drawn up on the form of Calculating committee on the number of copies equal to the number of the bodies of the state financial control (audit) of foreign countries participating in joint control (audit), taking into account one copy for object of control.

The Register signed by the workers who were carrying out control and which is drawn up in standard form of the Register of the revealed violations and shortcomings by results of control is attached to the control act.";

180, 181 to state Items in the following edition:

"180. The control act is drawn up in strict accordance with the list of questions of the Program of control and Working plans. The revealed violations are described objectively and precisely, with indication of necessary references to details of originals of the documents confirming reliability of entries in the control act and also Articles, Items and subitems of regulatory legal acts which provisions are broken. If concerning control violations and shortcomings, the controller are not established:

1) in the control act results of control with indication of about lack of the revealed shortcomings and violations are reflected;

2) summary is given in appendix to the act and lists of the documents and processes subjected to check which requirements for assessment (opinion) of the controller are observed in full are specified.

181. Each fact of violation, and also the revealed shortcomings and gaps of the legislation are numbered and fixed by separate Item (Item 1., Item 2. and so on) in consecutive procedure with the description of nature and type of the violation including provided in the Qualifier of the violations revealed on objects of the state financial control, No. 180 approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 30, 2012 (it is registered in the Register of state registration of regulatory legal acts No. 7621) (further - the Qualifier of violations), the revealed shortcomings and gaps of the legislation.";

183, 184 to state Items in the following edition:

"183. The following materials which are its integral part are applied to the control act:

1) requirement for fulfillment of duties of the head of object of control;

2) the register of the revealed violations and shortcomings by results of control (further - the Register) signed by controllers and constituted in form according to appendix 20 to these rules;

3) originals or copies of documents certified as appropriate, tables, and also in need of the reference, the photo the illustrating facts of violations;

4) written explanations of persons concerning the allowed violations proceeding from functional and job responsibilities;

5) the statements of control measurements (surveys) which are drawn up in form according to appendix 21 to these rules (in case of their creation);

6) the conclusions of researches (testing), examinations, copies of protocols, other documents or their copies connected with results of control (in case of their creation);

7) expert opinions of specialists of state bodies, experts (in case of attraction);

8) questioning of the population from the point of view of satisfaction of receivers of the state services (if necessary);

9) documents (copies) confirming the payment fact (in case of compensation (recovery) of means during control):

payment orders (account of the invoice, checks);

sheets, orders, job specifications;

the written explanations of object of control confirming (explaining) fact payments (on the official form with reference number and date);

10) the document (copy) confirming date of the direction of the control act on acquaintance and signing (in case of lack of stamp of object of control about adoption of the act on acquaintance and signing).

The copies of documents attached to the control act are certified by signatures of authorized officers, seal or stamp of object of control. In the control act references to its appendices with reflection of their sequence number are specified.

184. Inclusion in the control act of the facts which are not supported by the relevant documents is not allowed.";

186, 187 to state Items in the following edition:

"186. In case of absence on object of control of the documents confirming justification of payment by object of goods control, works or services and also non-execution or improper execution of stipulated by the legislation requirements of the Republic of Kazakhstan, obligations, officials of object of control represent to employees of Calculating committee on their request the corresponding written explanations.

187. The control act is drawn up in duplicate (except as specified, 192 these rules specified in Items 152, of 172,), signed by the employees of Calculating committee, specialists of state bodies, auditing organizations and experts exercising control and is provided for acquaintance and signing to the official of object of control:

1) on control actions which term of carrying out constitutes up to six working days inclusive, no later than one working day before the date of completion of control on object of control specified in the Order (except for acts of counter control, measurement (survey)), with its registration in system of accounting of incoming correspondence of object of control or mail with the notification;

2) in case of monitoring procedure by the term exceeding six working days no later than three calendar days before date of completion of control on object of control with observance of procedures of the these rules specified in the subitem 1) of Item 187.";

189, 190 to state Items in the following edition:

"189. In case of disagreement with results of control, the control act is signed by management of object of control with clause about availability of objections. Written objections to the control act are represented to Calculating committee within ten calendar days from the date of receipt of the control act for acquaintance and signing. The written objections provided by object of control right after signing of the control act are put by the controller to the control act. Are not subject to consideration of objection to the control act, arrived after ten calendar days from the date of receipt of the control act for acquaintance and the signings or which arrived on the control act signed without objections, and also arrived on the control act which is not signed by the official of object of control owing to its refusal.

190. The objections which arrived in Calculating committee within ten calendar days to the control act are considered within five working days after completion of check on control action by the member of Calculating committee responsible for control, together with controllers, the head of the structural unit, responsible for monitoring procedure, the employees of the structural division responsible for legal support involved with the experts, specialists of state bodies, employees of auditing organization exercising control then the motivated answer is given to object of control with indication of the accepted and unaccepted arguments on each Item of objection. The explanations provided by object of control on the control act are taken into account without preparation of the answer to it.";

state Item 193 in the following edition:

"193. The head of control group (controller) no later than the next day after signing of the act object of control goes to Calculating committee one of the following methods:

1) electronic versions of the control act (except for confidential), the Register, tables and other appendices (in the presence) to the control act via secure channels of communication;

2) the signed control act (except for confidential), the Register, tables, objections of objects of control provided by object of control right after signing of the control act (in the presence) and other appendices (in the presence) to the control act by means of courier communication or by mail the registered mail with the notification.

One copy of the control act (No. copy 2) remains at the head of object of control for taking measures to elimination of the revealed violations and making of other actions.";

199, of 200, 201 to state Items in the following edition:

"199. By results of the held control event the member of Calculating committee responsible for its carrying out, with participation of the head of control group, controllers and (or) with the involved experts, specialists of state bodies, employees of auditing organization exercising control after receipt of the expert opinion of quality control of control acts and results of repeated control with departure into place (recheck) (in the presence), within ten working days prepares drafts of the Conclusion, the summary register of the revealed violations and shortcomings by results of control (further - the Summary register) and Resolutions (Representation).

200. Drafts of the Conclusion, the Summary register and the Resolution (Representation) at the same time go to structural divisions, quality controllers and legal support.

Legal examination goes within three working days, with the subsequent direction of the conclusion of legal examination to structural division responsible for quality control.

Quality control is carried out according to the draft of the Conclusion, the Summary register and the Resolution (Representation) within one working day from the date of receipt of the conclusion of legal examination.

The draft of the Conclusion signed by the responsible member of Calculating committee together with the Summary register go for acquaintance and preparation for meeting to the main object of control (the administrator of budget programs).

The main object of control within three working days from the date of the direction by Calculating project committee of the Conclusion and Summary register represents to Calculating committee (in the presence) reasonable notes with appendix of supporting documents, and also drafts of theses of the report (speech) of the representative following the results of control action at meeting of Calculating committee.

Notes within two working days are considered by the member of Calculating committee responsible for holding control action, together with the heads of structural divisions responsible for monitoring procedure, quality control, legal support (if necessary with participation of object of control) without preparation of the answer to them.

The member of Calculating committee together with control group by results of consideration of the note has the right to make changes to drafts of the Conclusion, the Summary register and Resolutions (Representation). At the same time, changes under approval of the structural division responsible for legal support are entered in the Summary register.

The notes of object of control to drafts of the Conclusion and the Summary register which arrived after three working days are not considered and are not taken into account.

In case of rejection of notes of object of control, the corresponding opinion of object of control in writing is applied to the Conclusion.

201. After discussion and modification and (or) amendments (if necessary) drafts of the Conclusion, the Summary register and the Resolution (Representation) are signed and vised by the member of Calculating committee responsible for control, heads of the structural divisions responsible for monitoring procedure, quality control, legal support, and with other materials of control, including drafts of theses of the report (speech) of the representative of the main object of control, are represented to the Chairman of Calculating committee in four working days prior to holding meeting of Calculating committee.";

state Item 205 in the following edition:

"205. In the Conclusion the main results of control action, and also established facts of violations, the shortcomings specified in the control act (audit report) and also results of the conclusions of authorized body and the organizations supported by the documents and quality control are reflected in short form (in the presence). Violations, shortcomings are stated by separate Items on objects of control, with offers on their elimination and enhancement of the regulatory legal acts regulating activities of objects of control, and also aimed at the development of economy or separately taken industry of economy, the social sphere, other spheres of public administration.

Information on the means (works, goods, services) recovered and compensated by objects of control according to appendix 23-1 to these rules is attached to the conclusion.";

214, 215 to state Items in the following edition:

"214. The deciding part of the Resolution contains the decision on approval of the Conclusion prepared following the results of the held control event, the recommendation to the Government of the Republic of Kazakhstan, advisory and consultative and authorized bodies on enhancement of regulatory legal acts, binding decisions for execution by objects of control and other state bodies (in case of need return of means to the budget the code of receipts in the budget is specified), poruchenchesky Items to law enforcement and other authorized bodies, and also decisions on the direction of Representation.

215. The resolutions with appendix of the Conclusion or statement from the Conclusion of the responsible member of Calculating committee sent to heads of state bodies and organizations shall be considered in the terms specified in them.";

state Item 223 in the following edition:

"223. The member of Calculating committee within five working days from the date of receipt of information (supporting documents) from object of control carries out the analysis of accomplishment by object of control of solutions of Resolutions (Representations) on the basis of which the service record is constituted.

In case of execution object of control of the Resolution (Representation) by the responsible member of Calculating committee for consideration of the Chairman of Calculating committee submits the service record about results of control of execution of the Resolution (Representation) of Calculating committee.

At the request of the Chairman of Calculating committee the Chief of staff of Calculating committee sends to the structural division responsible for quality monitoring procedure the service record for carrying out the analysis regarding completeness of execution of the Resolution (Representation).";

add with Item 223-1 of the following content:

"223-1. The structural division responsible for quality monitoring procedure prepares the expert opinion on execution of poruchenchesky Items of Resolutions (Representations) of Calculating committee taking into account quality control of materials by results of the held control events and within three working days considers question of justification of removal from control of the performed Items of Resolutions (Representations), or taking measures to unexecuted or is inadequate to the performed orders with the relevant resolution for decision making by the Chairman of Calculating committee.";

state Item 225 in the following edition:

"225. The member of Calculating committee at least in two working days the reminder on the administrative responsibility the stipulated in Article 356 Administrative Code, in case of not representation by object of control goes to the corresponding terms of information on execution of solutions of Resolutions (Representations) of Calculating committee by means of ESEDO (in the presence) and to object of control in paper form by mail.";

state Item 229 in the following edition:

"229. Within three days from the moment of creation of the protocol on administrative offense by the member of Calculating committee materials of administrative case go to the relevant court.";

appendix 7 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 1 to this normative resolution;

add with appendix 7-1 in edition, according to appendix 2 to this normative resolution;

appendix 8 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 3 to this normative resolution;

appendix 9 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 4 to this normative resolution;

appendix 10 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 5 to this normative resolution;

appendix 11 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 6 to this normative resolution;

add with appendix 11-1 in edition, according to appendix 7 to this normative resolution;

add with appendix 11-2 in edition, according to appendix 8 to this normative resolution;

appendices 12, 15 and 17 to Rules of carrying out external state financial control by Calculating committee to exclude;

appendix 16 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 9 to this normative resolution;

appendix 19 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 10 to this normative resolution;

appendix 20 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 11 to this normative resolution;

appendix 22 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 12 to this normative resolution;

appendix 23 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 13 to this normative resolution;

add with appendix 23-1 in edition, according to appendix 14 to this normative resolution;

appendix 24 to Rules of carrying out external state financial control by Calculating committee to state in edition, according to appendix 15 to this normative resolution;

2) in Rules of carrying out external state financial control by audit committees of areas, the cities of republican value, the capital approved by the specified normative resolution:

state Item 10 in the following edition:

"10. Specialists of state bodies (under approval), the auditing organizations and experts involved to monitoring procedure are guided by these rules.";

17, of 18, of 19, of 20, of 21, 22 to state Items in the following edition:

"17. The annual (quarter) plan of control actions of Audit committee (further - the annual plan) is created for high-quality and effective planning of control actions for the next year taking into account the perspective plan of work of audit committee, interaction of bodies of the state financial control for the purpose of exception of duplication of objects of control.

18. For creation of the annual plan by the structural division responsible for planning, on the basis of data of the year previous planned no later than September 1 the database on objects of control reflecting the sequence of use of budgetary funds from the administrator of budget programs (further - ABP) to final receivers of budgetary funds is created.

19. The database includes information on ABP, budget programs by local executive bodies by types of the current, capital costs and other receivers of budgetary funds, tax, non-tax revenues, sales proceeds of fixed capital, with indication of results of earlier held control events bodies of the state financial control on objects of control for the last three years and the first half of the year of the year prior to planned. The database also reflects implementation of strategic, program documents (development programs of the territories, strategic plans of state bodies) and investment projects.

20. The structural division responsible for planning, no later than the September 1 preceding the planned year on the basis of the database of objects of control (ABP) create the regional information database on objects of control (further - information base) in form according to appendix 1 to these rules.

21. For forming of the annual plan members of Audit committee no later than October 1 of the year previous planned, on the basis of the data of information base, taking into account system of risks assessment provided by the structural division responsible for planning no later than September 1, and the data obtained from additional sources prepare the offers in the draft of the annual plan in the form of the request for holding control action for form according to appendix 2 to these rules.

22. Members of Audit committee in case of creation of the request determine the name of control action the objects and amounts of means covered by control, types and types of control in the directions and also taking into account the necessary number of controllers, requirement of involvement of audit companies and experts. The annual plan for the next year is created in form, according to appendix 3 to these rules.";

state Item 28 in the following edition:

"28. Changes and additions according to offers of the relevant maslikhat or on the decision of the Chairman of Audit committee based on the service record of the member of Audit committee with appendix of the staticized request in form, according to appendix 2 to these rules, and confirming justification of modification and amendments of documents (materials) are made to the annual plan.";

32, 33 to state Items in the following edition:

"32. During preliminary studying of object of control sources of information necessary for carrying out the planned control are determined, and also studied activities of internal control (audit) on object of control and results of the previous checks of bodies of the state financial control.

33. Preliminary action research of object of control is carried out by control group to the terms provided by the annual plan with completion at least in two working days prior to monitoring procedure.

The head of control group (controller) together with members of control group within two working days from the beginning of term of preparation for control action:

1) is carried out by the analysis of sources of information for preliminary action research of object of control according to the basic list of information, according to appendix 4 to these rules;

2) is performed by information collection from available sources and the direction to objects of control of requests about provision of documents and information for preliminary studying of objects of control in form according to appendix 5 to these rules.";

state Item 39 in the following edition:

"39. After signing of the documents specified in Item 38 of these rules registration of the Plan of control, the Program of control, Working plans and Orders in the Single system of electronic document management is carried out (further - ESEDO) in case of its availability at one registration number.

Registration number is assigned since the beginning of calendar year with indication of the following values:

No. - the order on carrying out preliminary control;

- the plan;

No.-B - the program;

No.-LJ is working plans. Single number is assigned to working plans to one control action;

No. - the order, where No. sequence number of control action, order P-sequence number.

Registration of the second and the following orders within one control action is performed behind the same sequence number (No.) with assignment to the specified value through hyphen of sequence number or the changed document (-1-T, - 2-T, etc.).

In need of modification and (or) amendments of the registered orders of amendment new orders are accepted.

The sequence number through fraction of number of the Order on monitoring procedure on the main object of control is assigned to the order issued for carrying out counter control (No.-1/1-T, No.-2/1-T, etc.).";

state Item 41 in the following edition:

"41. The member of Audit committee responsible for control, when carrying out preliminary studying it is direct on object of control and (or) no later than one working day to exit to object of control (except for counter control) the notification on monitoring procedure or preliminary studying and need of rendering assistance in check (preliminary studying) and determination of responsible officials in form according to appendices 7, 7-1 to these rules respectively goes to object of control.";

state Item 43 in the following edition:

"43. The purpose of control is determined proceeding from subject (the name of control action) and types of the carried-out control provided by the annual plan.";

state Item 54 in the following edition:

"54. The order is the official document granting the right to monitoring procedure (preliminary studying, recheck) and which is drawn up on the form of the strict reporting. Orders are drawn up in forms, according to appendices 11, 11-1, 11-2 to these rules.";

60, 61 to state Items in the following edition:

"60. The requirement for fulfillment of duties of the head of object of control (the official, with the consent of which is exercised control) (further - the Requirement) signed by the head of control group or the controller is transferred to the head of object of control or the official with the consent of whom control no later than the second day from the date of presentation of the Order is exercised. To the requirement, through fraction number of the order is assigned and date, deliveries of the Requirement is specified.

The first copy of the Requirement is drawn up on the form of the control act in form according to appendix 12 to these rules and transferred under list to the head of object of control or the official with the consent of whom control is exercised. In case of its rejection the Requirement goes the head of control group (controller) through office of object of control.

The second copy of the Requirement constituted on leaf of format A 4, with mark about its acceptance remains at the controller and is applied to the control act.

61. In case of refusal officials of object of control in the admission on object of control by controllers draw up the statement upon refusal in the admission on object of control in form, according to appendix 13 to these rules, and the protocol on administrative offense based on article 356 of the Code of the Republic of Kazakhstan of January 30, 2001 "About administrative offenses" (further - the Administrative Code) according to the procedure, provided the Administrative Code.

The head of control group (controller) by means of telephone or electronic communication informs on this fact of the member of Audit committee responsible for control which takes measures for permission of the matter and prepares the petition for the Chairman of Audit committee about suspension of control action before complete elimination of the reasons interfering monitoring procedure. The decision on suspension of control action is passed in the form of the order of the Chairman of Audit committee with the simultaneous notification of object of control. In case of renewal of control the new order is written out.";

add with Item 65-1 of the following content:

"65-1. In case of withdrawal of documents on object of control by law enforcement agencies, refusal of specialists of state bodies, auditing organizations and experts in monitoring procedure, monitoring procedure of the state financial control by other bodies (except for services of internal control) on condition of compliance of control acts to standards of the state financial control, the Order is cancelled by the member of Audit committee responsible for monitoring procedures or its signed, by assurance by the signature of stamp with the text "The order is cancelled" which is put down in the upper right corner of the registered Order in the presence of the signature of the head of control group, the division managers responsible for monitoring procedure, the legal service (lawyer) which approved its cancellation. On the back Orders (at the level of stamp print) are specified the reasons of cancellation and acceptance date of such decision.";

state Item 73 in the following edition:

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