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

According to the subitem 9) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" I ORDER:

1. Approve the enclosed Rules of carrying out cameral control.

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 after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

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

3. This order becomes effective from the date of its state registration.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 30 of year 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 "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 department of authorized body on internal state audit (further – department) and its territorial subdivisions 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;

8) information system - the organizational arranged set of the information and communication technologies, service personnel and technical documentation realizing certain technological actions by means of information exchange and intended for the solution of the specific functional objectives used by authorized body when implementing cameral control, integrated according to the Rules of integration of objects of informatization of "the electronic government" approved by the order of the acting minister of information and communication of the Republic of Kazakhstan of March 29, 2018 No. 123 (it is registered in the Register of state registration of regulatory legal acts at No. 16777).

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 department and its territorial subdivisions 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 is exercised at all stages of budget process with observance of regulations and requirements of the legislation of the Republic of Kazakhstan governing the budget relations, financial accounting, and also the sphere of public procurements within the competence of department established by the Law.

9. In case of establishment of violations after implementation of payment under agreements on public procurements the state audit according to subitems 3) and 4) of Item 5 of article 18 of the Law is booked.

10. In case of identification of violations by results of cameral control of public procurements, department and its territorial subdivisions 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.

In case of identification of violations by results of cameral control in information system, except for the web portal department and territorial subdivisions the notification is drawn up and goes to objects of the state audit, and is registered in information system.

11. The notification goes to object of the state audit from 8:30 till 18:00 o'clock, lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the Labor code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About holidays in the Republic of Kazakhstan", by means of the web portal and/or information systems, no later than five working days from the date of identification of violations in time.

12. The notification is performed by object of the state audit within ten working days from the date of following behind day of its delivery (obtaining by means of the web portal and/or information systems) to object of the state audit.

In case of independent elimination of the violations revealed by results of cameral control within five working days from the date of, the delivery following behind day to object of the state audit of the notification, the official is not subject to administrative prosecution.

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