In order to strengthen the corporate spirit and psychological relief of employees, the Department of Internal State Audit for SKO organized an excursion to the botanical garden in the format of an off-site team building. In order to strengthen the corporate spirit and psychologists
The government of Moscow
DEPARTMENT OF FINANCE OF THE CITY OF MOSCOW
ORDER
On approval of the Regulations for the implementation by the Moscow City Finance Department of internal financial control, internal financial audit, departmental control in the field of procurement
Document with changes made:
;
.
____________________________________________________________________
In accordance with article 100 of the Federal Law of April 05, 2013 N 44-FZ "On the contract system in the procurement of goods, works, services to meet state and municipal needs", decrees of the Moscow Government dated August 27, 2014 N 487- PP "On approval of the Procedure for the implementation of internal financial control and internal financial audit", dated August 27, 2014 N 488-PP "On approval of the Procedure for the implementation of departmental control in the field of procurement of goods, works, services to meet the state needs of the city of Moscow"
i order:
1. To approve:
1.1. Regulations for the implementation of internal financial control by the Moscow City Finance Department in accordance with Appendix 1 to this order;
1.2. Regulations for the implementation by the Moscow City Finance Department of internal financial audit in accordance with Appendix 2 to this order;
1.3. Regulations for the implementation of departmental control by the Moscow Department of Finance in the field of procurement of goods, works, services to meet the state needs of the city of Moscow in accordance with Appendix 3 to this order.
2. I reserve control over the implementation of this order.
Minister of the Moscow Government,
head of department
finance of the city of Moscow
E.Yu. Zyabbarova
Appendix 1. Regulations for the implementation of internal financial control by the Moscow Department of Finance
Attachment 1
to the order of the Department
finance of the city of Moscow
dated December 31, 2014 N 246
(As amended by
by order of the
finance of the city of Moscow
dated January 30, 2017 N 11. -
See previous edition)
Regulations for the implementation of internal financial control by the Moscow Department of Finance
1. General Provisions
article 160.2-1 of the Budget Code of the Russian Federation, in order to implement and other legal acts of the Russian Federation and the city of Moscow, regulating legal relations in the field of control measures, taking appropriate measures based on their results, provided for by the legislation of the Russian Federation and the city of Moscow, and determines the general principles of organization and the procedure for the implementation by the Moscow City Finance Department (hereinafter - the Department) of internal financial control.
1.2. The main tasks of internal financial control are:
1.2.1. Compliance with internal standards and procedures for drawing up and executing the budget of the city of Moscow for expenses, revenues, sources of financing the budget deficit, drawing up budget reporting and maintaining budget accounting by the Department.
1.2.2. Preparation and organization of measures to improve the efficiency and effectiveness of the use of budget funds.
1.3. Internal financial control is a continuous process carried out by the head (deputy heads), other officials of the Department (hereinafter - officials), organizing and implementing the preparation and execution of the budget of the city of Moscow, preparation of budget reporting and budget accounting (hereinafter - internal budgetary procedures) ...
2. Implementation of internal financial control
2.1. Internal financial control is carried out in the structural divisions of the Department, performing budgetary powers in accordance with the legal acts of the Russian Federation and the city of Moscow, regulating budgetary legal relations, regulations on structural divisions of the Department.
2.2. Internal financial control is carried out by officials in accordance with their official regulations in relation to internal budgetary procedures established by clause 2.4 of the Procedure for the implementation of internal financial control and internal financial audit, approved by the Moscow Government of August 27, 2014 N 487-PP, as well as their members operations subject to internal financial control (hereinafter - internal financial control operations).
2.3. Responsibility for the organization of internal financial control is borne by the Deputy Heads of the Department in charge of the structural divisions of the Department in accordance with the distribution of responsibilities.
2.4. The list of internal financial control operations is approved by the Department prior to the beginning of the next financial year.
The list of internal financial control operations is subject to updating during the financial year:
- by decision of the head (deputy head) of the Department;
- in the event of amendments to the regulatory legal acts of the Russian Federation, legal acts of the city of Moscow, regulating budgetary legal relations, entailing the need to change the internal budgetary procedures.
2.5. Internal financial control is carried out using the following methods:
2.5.1. Verification of documents, reports submitted in order to fulfill internal budgetary procedures for compliance with their design and (or) the information specified therein with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations, internal standards and procedures, timeliness of preparation and submission of documents necessary for the implementation of internal budgetary procedures, the reliability, completeness and validity of the information and information included in them.
2.5.2. Collection (inquiry), analysis and assessment (monitoring) of documents, reports, information and information on the results of the implementation of internal budgetary procedures, the execution of government assignments, compliance with the conditions, goals and procedure for the provision of interbudgetary transfers with a specific purpose.
2.5.3. Reconciliation of data.
2.5.4. Confirmation (coordination) of actions for the formation of documents necessary for the implementation of internal budgetary procedures (hereinafter referred to as operations).
2.6. The methods of implementation of internal financial control include:
2.6.1. A continuous method in which control actions are carried out in relation to each performed operation.
2.6.2. Selective method in which control actions are carried out in relation to a single performed operation.
2.7. Internal financial control is carried out using the following forms:
2.7.1. Control by the level of accountability - continuous and (or) selective control carried out by officials or those empowered to carry out internal financial audit by structural divisions and (or) officials of the Department in relation to internal budget procedures and operations, as well as in relation to subordinate state budgetary institutions of the city Moscow, recipients of interbudgetary transfers with a designated purpose.
2.7.2. Control by the level of subordination is a continuous control carried out by the head (deputy heads, heads of structural divisions) of the Department, another authorized person in relation to operations carried out by subordinate officials.
2.7.3. Self-control is a complete control of the officials of the Department in relation to their internal budgetary procedures for the compliance of these procedures with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations, internal standards and procedures, including an assessment of the reasons and circumstances (factors) that negatively affect transactions.
2.7.4. Adjacent control - continuous and (or) selective control carried out by the head of a structural unit of the Department by another authorized person in relation to operations carried out by officials of other structural units of the Department within the framework of internal regulations of interaction in the implementation of budgetary procedures.
3. Carrying out and registration of the results of internal financial control
3.1. The results of the control by the level of accountability are drawn up in a conclusion indicating the need to make corrections and (or) eliminate deficiencies (violations), if any, within the time period established in the conclusion, or by an authorization inscription on the submitted document.
3.2. The results of control by the level of subordination, related control and self-control are drawn up:
3.2.1. Internal approval (endorsement of documents).
3.2.2. External approval (affixing an approval stamp, a certificate of approval, an approval sheet or a protocol of document discussion).
3.2.4. Entries in the journals of internal financial control.
3.3. Information on the violations and (or) deficiencies identified in the execution of internal budgetary procedures, information on the reasons for their occurrence and on the proposed measures to identify and minimize the risks of violations (admission of shortcomings) in the financial and budgetary sphere and the risks of non-compliance with the principle of effective use of budgetary funds (hereinafter - the results of internal financial control) are sent by the heads of structural divisions responsible for the results of the implementation of internal budgetary procedures to the audit department of the processes of the Office for the development of the budget process and audit for generalization and preparation of information to the head (deputy head) of the Department on a quarterly basis no later than the 15th day of the month following the reporting quarter.
by order of the Moscow Department of Finance dated December 27, 2019 N 396.
This information is provided immediately in case of violations of the budgetary legislation of the Russian Federation, for which measures of responsibility are applied in accordance with the legislation of the Russian Federation.
3.4. Based on the results of consideration of the results of internal financial control, the head (deputy head) of the Department makes decisions indicating the timing of their implementation, aimed at:
3.4.1. To ensure the use of effective automatic control actions in relation to individual operations and (or) eliminate the shortcomings of the applied software tools for automating control actions, as well as to exclude ineffective automatic control actions.
3.4.2. To change the list of internal financial control operations.
3.4.3. To update the system of registers and classifiers.
3.4.4. To clarify the rights of users' access to databases, entering and receiving information from automated information systems that ensure the implementation of budgetary powers, as well as regulations that determine the procedure for users to work with information systems (resources).
3.4.5. To change internal standards and procedures.
3.4.6. To clarify the rights of officials carrying out internal budgetary procedures for the formation of financial and primary accounting documents, as well as the rights of access to records in budget accounting registers.
3.4.7. To eliminate conflicts of interest among officials carrying out internal budgetary procedures.
3.4.8. To conduct official checks and apply material and (or) disciplinary liability to the guilty officials.
Appendix 2. Regulations for the implementation of the internal financial audit by the Moscow Department of Finance
Appendix 2
to the order of the Department
finance of the city of Moscow
dated December 31, 2014 N 246
1. General Provisions
1.1. These Regulations have been developed in accordance with Article 160.2-1 of the Budget Code of the Russian Federation, in order to implement the Decree of the Moscow Government dated August 27, 2014 N 487-PP "On approval of the Procedure for the implementation of internal financial control and internal financial audit" and other legal acts of the Russian Federation and the city Moscow, regulating legal relations in the field of control measures, taking appropriate measures based on their results, provided for by the legislation of the Russian Federation and the city of Moscow.
1.2. The Moscow City Finance Department (hereinafter referred to as the Department) carries out internal financial audit in order to:
1.2.1. Assessing the reliability of internal financial control and preparing recommendations to improve its effectiveness.
1.2.2. Confirmation of the reliability of budgetary reporting and compliance of the budgetary accounting procedure with the methodology and budgetary accounting standards established by the Ministry of Finance of the Russian Federation.
1.2.3. Preparation of proposals to improve the efficiency and effectiveness of the use of budget funds.
1.3. The subject of internal financial audit is a set of financial and business operations performed by the structural divisions of the Department (hereinafter referred to as audit objects), as well as the organization and implementation of internal financial control.
1.4. The structural unit authorized to carry out internal financial audit is the process audit department of the Office for the Development of the Budget Process and Audit of the Department (hereinafter - the Internal Financial Audit Service).
by order of the Moscow Department of Finance dated December 27, 2019 N 396.
1.5. The Internal Financial Audit Service performs internal financial audits based on functional independence.
(Clause as amended by order of the Moscow Department of Finance dated January 30, 2017 N 11.
2. The procedure for planning activities for the implementation of internal financial audit
2.1. Internal financial audit is carried out through scheduled and unscheduled audits, which are understood as actions performed by the Internal Financial Audit Service to assess the reliability of internal financial control and prepare recommendations to improve its efficiency; confirmation of the reliability of budget reporting and the compliance of the procedure for maintaining budget accounting with the methodology and budget accounting standards established by the Ministry of Finance of the Russian Federation; preparation of proposals to improve the economy and efficiency of the use of budgetary funds (hereinafter referred to as an audit).
2.2. Scheduled inspections are carried out on the basis of the Audit Plan (hereinafter referred to as the Plan), approved by order of the Department for the next calendar year no later than October 15 of the current calendar year.
(The paragraph as amended by order of the Moscow Department of Finance dated December 27, 2019 N 396.
By October 10 of the year preceding the year of the audit, the Internal Financial Audit Service submits the draft Plan for approval to the head of the Department.
The revision of the Plan may be carried out no later than two months before the month of the start of the audit established by the Plan.
2.3. The Plan for each audit specifies the audited internal budgetary procedure, the object of the audit, the date of the audit and the responsible executors.
2.4. When forming the Plan, the following are taken into account:
2.4.1. Significance of operations, groups of the same type of operations of audit objects that can have a significant impact on the annual and (or) quarterly budget reporting of the Department in the event of illegal execution of these operations.
2.4.2. Factors affecting the sample size of audited operations for testing the reliability (effectiveness) of internal financial control, including the frequency of visual control actions and the level of automation of internal financial control procedures.
2.4.3. The ability to conduct audits on time.
2.4.4. Availability of time reserve to perform unscheduled audits.
2.5. The basis for carrying out unscheduled audits is the order of the head of the Department.
2.6. The plan for the next year is submitted by the Internal Financial Audit Service to the automated information system of the Main Control Directorate of the city of Moscow before October 15 of the year preceding the year of the audit.
3. Implementation of internal financial audit
3.1. The audit is appointed by the order of the Department on the conduct of the audit (hereinafter - the order).
An audit group is formed by the order to conduct an audit, and it also indicates:
- subject of the audit: planned - in accordance with the provisions of the Plan; unscheduled - on behalf of the head;
- the purpose of the audit;
- timing of the audit.
The audit team may include officials from other structural divisions of the Department who have special knowledge required for this audit.
3.2. The audit is carried out on the basis of the audit program approved by the order of the Department, which contains the topic of the audit, the name of the audit object, the list of issues to be studied during the audit, the timing of its conduct.
Changes and additions to the approved audit program are carried out on the basis of a memo from the head of the Internal Financial Audit Service and is drawn up by an appropriate order.
3.3. The audit team leader determines the scope and scope of control actions for each issue of the audit program and assigns responsibilities among the audit team members.
3.4. Audits are divided into:
3.4.1. Cameral inspections, which are carried out at the location of the Internal Financial Audit Service on the basis of information and materials submitted at its request.
3.4.2. On-site inspections, which are carried out at the location of the audit objects.
3.5. An audit is carried out in the following ways:
3.5.1. Inspection, which is the examination of records and documents related to the implementation of transactions and (or) tangible assets.
3.5.2. Observation, which is a systematic study of the actions of officials and employees of the audited entity, performed by them during the execution of operations.
3.5.3. A request, which is an appeal to knowledgeable persons within or outside the audited entity in order to obtain information necessary for conducting an audit.
(Clause 3.5.3 as amended by order of the Moscow Department of Finance dated December 27, 2019 N 396.
3.5.4. Confirmation, which is a response to a request for information contained in budget accounting registers.
3.5.5. Recalculation, which is a verification of the accuracy of arithmetic calculations performed by the object of the audit, or an independent calculation by an official of the Internal Financial Audit Service.
3.5.6. Analytical procedures, which are an analysis of the reflection in the budgetary accounting of the facts of economic life.
3.6. The duration of the audit should not exceed 30 calendar days.
In exceptional cases associated with a significant volume and complexity of the audit, on the basis of a memo from the head of the Internal Financial Audit Service submitted to the head of the Department, the audit period may be extended, but not more than by 5 working days.
The decision to extend the deadlines for conducting audits for a period exceeding 5 working days is made by the head of the Department on the basis of a memo from the head of the Internal Financial Audit Service of the Department and is formalized by an appropriate order.
4. Registration of the results of the audit
4.1. The results of the audit, set out on the basis of verified data and facts, confirmed by relevant documents, are drawn up in an audit report (auditor's report), which is signed by the head and members of the audit team no later than 15 working days from the date of the end of the audit period specified in the Order.
4.2. The audit report (auditor's report) is drawn up in two copies, in the form in accordance with the appendix to the Procedure.
Two copies of the Audit Certificate (auditor's report) shall be submitted to the audit object for a period not exceeding 5 working days for familiarization and return to the Internal Financial Audit Service of one copy of the audit report (auditor's report) with a mark of familiarization.
The object of the audit has the right to submit written objections to the audit act (audit report).
4.3. The head of the Internal Financial Audit Service, within 5 working days from the date of receipt of a copy of the audit report (auditor's report) from the audit object, sends it to the head of the Department.
4.4. Based on the results of the consideration of the audit (audit report), the head of the Department makes one or several of the decisions:
4.4.1. On the need to implement audit findings, proposals and recommendations.
4.4.2. Lack of substantiation of audit findings, proposals and recommendations.
4.4.3. On the application of material and (or) disciplinary liability to guilty officials, as well as on the conduct of official checks.
4.4.4. On sending materials to the Main Control Directorate of the city of Moscow and (or) law enforcement agencies in the case of signs of administrative offenses or criminal offenses in the financial and budgetary sphere.
5. Reporting of audit results
5.1. The Internal Financial Audit Service ensures the preparation of quarterly and annual reports on the results of the internal financial audit.
5.2. The reporting contains information confirming the conclusions about the reliability (efficiency) of internal financial control, the reliability of the budget reporting of the Department.
5.3. Reporting is submitted to the Main Control Directorate of the City of Moscow before March 1 of the year following the reporting year (according to the form developed by the Main Control Directorate of the City of Moscow).
Appendix 3. Regulations for the implementation by the Moscow Department of Finance of departmental control in the field of purchases, goods, works, services to meet the state needs of the city of Moscow
Appendix 3
to the order of the Department
finance of the city of Moscow
dated December 31, 2014 N 246
1. General Provisions
1.1. These Regulations are developed in accordance with the Procedure for the implementation of departmental control in the field of procurement, goods, work, services to meet the state needs of the city of Moscow, approved by the Moscow Government Decree of August 27, 2014 N 488-PP (hereinafter referred to as the Procedure) and establishes the procedure for the implementation by the City Finance Department Moscow, departmental control over compliance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement of goods, works, services to meet the state needs of the city of Moscow in order to increase the efficiency and effectiveness of procurement of goods, works, services to meet the state needs of the city of Moscow ( hereinafter - procurement), ensuring publicity and transparency of procurement, prevention of corruption and other abuses in procurement (hereinafter - departmental control in procurement).
1.2. The subject of departmental control in the field of procurement is compliance with the legislation of the Russian Federation and other regulatory legal acts of the Russian Federation, legal acts of the city of Moscow on the contractual system in the field of procurement by state budgetary institutions of the city of Moscow, in respect of which the Department of Finance of the city of Moscow (hereinafter referred to as the Department) performs the functions and the powers of the founder (hereinafter referred to as subordinate institutions).
1.3. When carrying out departmental control in the field of procurement, an inspection is carried out of the compliance of subordinate institutions with the requirements of the legislation in the field of procurement, including the requirements established by paragraphs 1.5.1-1.5.18 of the Procedure.
1.4. The structural unit authorized to carry out departmental control in the field of procurement is the process audit department of the Department for the development of the budget process and audit of the Department.
(Clause as amended by the order of the Moscow Department of Finance of December 27, 2019 N 396.
1.5. When the audit department of the processes of the Department for the development of the budgetary process and audit exercises powers for internal financial control and internal financial audit, within the framework of one control event, the powers to exercise departmental control in the field of procurement may be exercised.
(The item is additionally included by order of the Moscow Department of Finance of December 27, 2019 N 396)
2. The procedure for planning activities for the implementation of departmental control in the field of procurement
2.1. Departmental control in the field of procurement is carried out through scheduled and unscheduled inspections of subordinate institutions.
2.2. Scheduled inspections are carried out on the basis of the Plan of inspections formed for a year and approved by the order of the Department no later than October 10 of the year preceding the planned year (hereinafter - the Plan).
(The paragraph as amended by order of the Moscow Department of Finance dated December 27, 2019 N 396.
The Plan for each inspection establishes: the object of control, the subject of the inspection, the period to be inspected, the form of inspection (field or office), the period for the inspection and the person responsible for the inspection.
2.3. The frequency of scheduled inspections in relation to one subordinate institution and one subject of inspection is no more than once a year.
2.4. Unscheduled inspections are carried out on the basis of the decision of the head of the Department, adopted in the cases provided for in clause 2.11. Order.
2.5. The Processes Audit Division of the Budget Process Development and Audit Directorate of the Department enters into the automated information system of the Main Control Directorate of the city of Moscow:
(The paragraph as amended by order of the Moscow Department of Finance dated December 27, 2019 N 396.
2.5.1. The plan of inspections for the next calendar year is until October 15 of the current calendar year.
2.5.2. The decision to conduct an unscheduled inspection - no later than three working days from the date of adoption of the legal act on the conduct of such an inspection.
3. Organization and conduct of inspections
3.1. Inspections are carried out by an inspection formed from officials of the Department of Internal Control of the Department, authorized to conduct departmental control in the field of procurement, on the basis of an order from the head of the Department to conduct an inspection.
The order to conduct an inspection shall indicate:
- the composition of the inspection (at least two people);
- subject of verification;
- full name of the subordinate institution;
- the checked period;
- the audit program, including a list of the main issues to be studied during the audit;
- the term of the inspection.
The inspection is headed by the head of the inspection.
The inspection may include officials from other structural subdivisions of the Department who have special knowledge necessary for carrying out this inspection.
(The paragraph is additionally included by order of the Moscow Department of Finance of December 27, 2019 N 396)
3.2. The inspection period cannot be more than 30 calendar days.
In exceptional cases, associated with a significant volume and complexity of the audit, on the basis of a memo from the head of the process audit department of the Budget Process Development and Audit Department, submitted to the head of the Department, the audit period may be extended, but not more than 5 working days.
(The paragraph as amended by order of the Moscow Department of Finance dated December 27, 2019 N 396.
The decision to extend the timing of inspections for a period exceeding 5 working days is made by the head of the Department on the basis of a memo from the head of the process audit department of the Department for the Development of the Budget Process and Audit of the Department and is formalized by an appropriate order.
(The paragraph as amended by order of the Moscow Department of Finance dated December 27, 2019 N 396.
3.3. Depending on the location of the inspection, they are subdivided into field and office inspections.
A field check is carried out at the location of the subordinate institution.
A cameral check is carried out at the location of the inspection on the basis of contracts submitted at its request, reports and other documentation related to the subject of control.
3.4. Control actions are carried out using a continuous or selective method.
3.5. During the inspection, the members of the inspection have the right to request in writing documents and information, explanations in written and oral forms necessary for the inspection in accordance with the inspection program.
3.6. During the inspection, the members of the inspection must:
3.6.1. Timely and fully implement the powers granted in accordance with the legislation of the Russian Federation to prevent, identify and suppress violations in the field of procurement.
3.6.2. Conduct inspections on the basis and in accordance with the legal act on the inspection.
3.6.3. To acquaint the representative of the subordinate institution with the legal act on the inspection, the change in the composition of the inspection, as well as with the results of the inspection.
3.7. During the inspection, the members of the inspection are responsible for the quality of the inspections carried out, the reliability of information, the availability and correctness of the calculations performed, confirming the amount of the violations identified.
3.8. A representative of a subordinate institution has the right:
3.8.1. Be present at the inspection, give explanations on issues related to the subject of the inspection.
3.8.2. To get acquainted with the results of the inspection and indicate in the inspection report about your familiarization with the results of the inspection, agreement or disagreement with them, as well as with individual actions of the members of the inspection.
3.8.3. Appeal against the actions (inaction) of members of the inspection.
4. Registration of test results
4.1. Based on the results of the inspection, an inspection report (hereinafter referred to as the Act) is drawn up, which is signed by the head and members of the inspection carrying out the inspection, no later than 15 working days from the date of the end of the inspection period specified in the Order on the inspection. The act is drawn up in two copies.
4.2. The results of the check are stated on the basis of verified data and facts, confirmed by documents available to the subordinate institution, explanations of officials and financially responsible persons.
The Act reflects the violations and shortcomings identified during the audit, all significant circumstances related to the audit, with links to primary documents, including information on documents not submitted during the audit. If, before the end of the inspection, the officials of the subordinate institution have taken measures to eliminate the violations identified, then the Act should indicate the time frame for their elimination.
4.3. One copy of the Act is sent to the subordinate institution no later than three working days from the date of its signing.
4.4. Based on the results of consideration of the Act, the head of the Department or an official authorized by him, no later than 10 working days from the date of signing the Act, makes a decision on the need to send a request to take measures to eliminate the violations identified, eliminate the causes and conditions of such violations, to apply financial, disciplinary liability to guilty persons.
4.5. Information on the results of inspections is posted on the official website of the Department in the information and telecommunications network Internet no later than 10 working days from the date of their completion.
4.6. Inspection materials are stored for at least 5 years from the date of completion of inspections.
5. Reporting on audit results
5.1. The Processes Audit Division of the Budget Process Development and Audit Department of the Department prepares reports on the results of audits in order to disclose information on the completeness and timeliness of its implementation of the audit plan, unscheduled audits for the reporting calendar year.
(Clause as amended by the order of the Moscow Department of Finance of December 27, 2019 N 396.
5.2. Reporting is submitted to the Main Control Department of the city of Moscow by March 1 of the year following the reporting year.
5.3. The Processes Audit Division of the Budget Process Development and Audit Department of the Department of reports on scheduled and unscheduled inspections is entered into the automated information system of the Main Control Department of the city of Moscow no later than 10 working days from the date of signing such reports.
(Clause as amended by the order of the Moscow Department of Finance of December 27, 2019 N 396.
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Document revision taking into account
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JSC "Codex"
1. Department of Internal Governmental Audit for Akmola Region of the Internal Governmental Audit Committee of the Ministry of Finance of the Republic of Kazakhstan.
2. Department of internal governmental audit in Aktobe region of the Committee for internal governmental audit of the Ministry of Finance of the Republic of Kazakhstan.
3. Department of Internal State Audit in Almaty Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
4. Department of Internal State Audit for the Atyrau Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
5. Department of Internal State Audit for the East Kazakhstan region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
6. Department of Internal State Audit in Zhambyl Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
7. Department of Internal State Audit for the West Kazakhstan Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
8. Department of Internal State Audit for the Karaganda Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
9. Department of internal governmental audit in Kostanay region of the Committee for internal governmental audit of the Ministry of Finance of the Republic of Kazakhstan.
10. Department of Internal State Audit for the Kyzylorda Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
11. Department of Internal State Audit for the Mangistau Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
12. Department of internal governmental audit in Pavlodar region of the Committee for internal governmental audit of the Ministry of Finance of the Republic of Kazakhstan.
13. Department of Internal State Audit for the North Kazakhstan region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
14. Department of Internal State Audit for the Turkestan Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
15. Department of internal governmental audit for the city of Almaty of the Committee for internal governmental audit of the Ministry of Finance of the Republic of Kazakhstan.
16. Department of Internal State Audit for the city of Nur-Sultan of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.
Footnote. Clause 16 as amended by the order of the acting Minister of Finance of the Republic of Kazakhstan dated 12/30/2019№ 1445 .17. Department of internal governmental audit in the city of Shymkent of the Committee for internal governmental audit of the Ministry of Finance of the Republic of Kazakhstan.
January 13, 2020
In order to strengthen the corporate spirit and psychological relief of employees, the Department of Internal State Audit for DIS organized team building with a trip to nature.
Getting away from the workplace, moving into a completely new environment is best done in nature. Finding themselves in unusual conditions, far from the office, the team betrays hidden sympathies, unwittingly identifies informal leaders. In the process of performing joint tasks and competitions between teams, the team becomes more cohesive and friendly.
Violations in the payment of wages to employees of the Military Institute of the North Kazakhstan region
In 2019, the Department of Internal State Audit for the North Kazakhstan region conducted an audit at the Military Institute of the National Guard of the Republic of Kazakhstan for the period from 01.01.2017 to 30.09.2019 on the issue of compliance with the legislation of the Republic of Kazakhstan when calculating, paying wages and the feasibility of transferring funds to the card account of employees.
The audit was carried out by comparing the names, numbers of card accounts and other details of employees with Forms 5-15A of the Treasury. "
As a result of the measures taken, facts of unjustified transfer of funds to the cards of the employees' account were established, where the names of the current and previously dismissed persons were used.
In accordance with the current legislation, employees are paid according to the staffing table and official salaries. At the same time, the audit found that the transfer of wages to individual employees was made much more than the accrued wages, while this difference in payment was transferred to the personal account of the persons who carried out these operations, that is, those responsible for calculating wages.
Thus, this method was used to illegally spend money in the form of wages in the amount of 14,011.8 thousand tenge. In June and August 2019, the amount of 4,763.9 thousand tenge was returned to the budget, in October 2019 the amount of 2,974.8 thousand tenge was reimbursed to the budget.
For the remaining unreimbursed amount, work is underway to recover from the perpetrators.
The violations committed indicate a lack of due control on the part of officials, which ultimately led to the abuse of their official powers by individuals.
The audit materials were transferred to the military prosecutor's office of the Petropavlovsk garrison, on which a criminal case was initiated with subsequent transfer to the Department of the National Bureau for Combating Corruption.
Head of Compliance Audit Department No. 2
Sandybaeva A.M.
Theft of budget funds
At the end of 2019, the Department of Internal State Audit for the North Kazakhstan region conducted an audit at the Kyzylzhar District House of Culture of the Akimat of the Kyzylzhar District of the North Kazakhstan Region of the Ministry of Culture of the Republic of Kazakhstan on the issue of the validity of the use of subsidies, payroll with deductions and utilities.
The audit found that, in violation of the current legislation, facts of excessive transfer of salaries to 3 employees in the total amount of 5,740.6 thousand tenge were admitted and mandatory pension contributions in the amount of 9.2 thousand tenge were excessively transferred.
In violation of the Laws "On Pension Provision in the Republic of Kazakhstan", "On Compulsory Social Insurance", there was no transfer of the accrued compulsory pension contributions of employees, social contributions, contributions for compulsory social health insurance, trade union membership dues, individual income tax and social tax in the total amount 687.9 thousand tenge.
In addition, in violation of the Labor Code, upon dismissal of an employee, compensation for unused vacation and salary for 4 working days in the amount of 45.0 thousand tenge was not charged or paid.
Thus, damage was caused to the state in the total amount of 5,749.8 thousand tenge.
Chief Specialist - State Auditor
Eslyamova A.Zh.
For 11 months of 2019, the Department received 307 appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 300 appeals or 97.7% were considered (in-house control - 253 appeals, government audit - 23 appeals, terminated on the basis of the received petitions from the author of the appeal - 6 appeals, redirected - 12 appeals, written explanations given - 6 appeals), 7 appeals are under consideration.
DVGA according to RMS E. Bagenov
Results of cameral control for 11 months of 2019
According to the results of cameral control of public procurement of goods, works, services for the period from 01.01.2019 to 28.11.2019, the total public procurement subject to review amounted to 44,000 lots in the amount of 212 billion 404 million 179 thousand tenge, in total, state purchases in the amount of 44,000 lots in the amount of 212 billion 404 million 179 thousand tenge, or 100%. Of these, the lots where violations were found - 917 lots (2.1%) in the amount of 34 billion 525 million 177 thousand tenge (16.25%).
917 notifications (917 lots) were sent to the amount of 34 billion 525 million 177 thousand tenge. Executed - 907 notifications (99%) in the amount of 34 billion 378 million 019 thousand tenge, notifications on execution - 10 for the amount of 147 million 157 thousand tenge.
So, within the framework of the first direction, 631 notifications (631 lots) were sent to the amount of 17,774,890 thousand tenge. 629 notifications were executed for the amount of 17,763,054 thousand tenge, notifications on execution - 2 for the amount of 11,835 thousand tenge;
Within the second direction, 63 notifications (63 lots) were sent to the amount of 2,330,869 thousand tenge. Executed 63 notifications for the amount of 2,330,869 thousand tenge;
Within the third direction, 2 notifications (2 lots) were sent to the amount of 248,255 thousand tenge. 2 notifications were executed for the amount of 248,255 thousand tenge.
Within the fourth direction, 149 notifications (149 lots) were sent to the amount of 13,820,306 thousand tenge. 141 notifications were executed for the amount of 13 684 984 thousand tenge, notifications on execution - 8 for the amount of 135 321 thousand tenge
As part of the request for price proposals, 29 notifications (29 lots) were sent to the amount of 136 925 thousand tenge. 29 notifications were executed for the amount of 136 925 thousand tenge.
Within the framework of the auction method, 11 notifications (11 lots) were sent to the amount of 130 802 thousand tenge. 11 notifications were executed for the amount of 130 802 thousand tenge.
Within the framework of commodity exchanges, 3 notifications (3 points) were sent to the amount of 20,551,786 thousand tenge. 3 notifications were executed for the amount of 20 551 thousand tenge.
control of DVGA according to RMS E. Bagenov
Consideration of requests from individuals and legal entities for actions (inaction) of organizers and customers of public procurement.
For 10 months of 2019, the Department received 264 appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 250 appeals or 94.7% were considered (in-house control - 204 appeals, state audit - 22 appeals, terminated on the basis of received petitions from the author of the appeal - 6 appeals, redirected - 12 appeals, written explanations given - 6 appeals), 14 appeals are under consideration.
Head of Cameral Control Department
DVGA according to RMS E. Bagenov
Results of cameral control for 10 months of 2019
According to the results of cameral control of public procurement of goods, works, services for the period from 01.01.2019 to 31.10.2019, the total public procurement subject to review amounted to 42,011 lots in the amount of 208 billion 196 million 541 thousand tenge, in total, state purchases in the amount of 42,011 lots in the amount of 208 billion 196 million 541 thousand tenge, or 100%. Of these, the lots where violations were found - 886 lots (2.1%) in the amount of 34 billion 342 million 074 thousand tenge (16.5%).
886 notifications (886 lots) were sent to the amount of 34 billion 342 million 074 thousand tenge. Fulfilled - 882 notifications (99.5%) in the amount of 34 billion 308 million 044 thousand tenge, notifications on execution - 4 for the amount of 34 million 029 thousand tenge.
Thus, within the first direction, 624 notifications (624 lots) were sent to the amount of 18,239,130 \u200b\u200bthousand tenge. 624 notifications were executed for the amount of 18,239,130 \u200b\u200bthousand tenge;
Within the framework of the second direction, 61 notifications (61 lots) were sent to the amount of 2 264 759 thousand tenge. 61 notifications were executed for the amount of 2 264 759 thousand tenge;
Within the third direction, 2 notifications (2 lots) were sent to the amount of 248,226 thousand tenge. 2 notifications were executed for the amount of 248,226 thousand tenge.
Within the fourth direction, 130 notifications (130 lots) were sent to the amount of 13,252,510 thousand tenge. 127 notifications were executed for the amount of 13 233 4841 thousand tenge; notifications on execution - 3 in the amount of 19,029 thousand tenge.
As part of the request for price proposals, 26 notifications (26 lots) were sent to the amount of 123,490 thousand tenge. 26 notifications were executed for the amount of 123,490 thousand tenge.
Within the framework of the method, 29 notifications (29 points of the plan) were sent from one source to the amount of 62,576 thousand tenge. 29 notifications were executed for the amount of 62,576 thousand tenge.
Within the framework of the auction method, 11 notifications (11 lots) were sent to the amount of 130 802 thousand tenge.
Within the framework of commodity exchanges, 3 notifications (3 points) were sent to the amount of 20 552 thousand tenge. 3 notifications were executed for the amount of 20 552 thousand tenge.
Head of Office Department
dVGA control according to RMS
E. Bagenov
Departments of internal governmental audit for NKO On September 11, 2019, a joint seminar-meeting was held in the city akimat under the chairmanship of the deputy akim of the city of Petropavlovsk - S.N. Smailova.
The meeting was attended and made a report on the issues under consideration - Deputy Head of the Department of Internal State Audit in the North Kazakhstan region - Kaparova Z.U., Head of the Office Control Department - Bagenov E.E.
During the meeting, the issue of changes in legislation in the field of public procurement was considered.
The seminar was attended by over 80 employees of budgetary organizations, which are financed from the city budget. These are mainly accountants and government procurement specialists.
On June 21 of this year, on the eve of the Civil Servant's Day celebration, the Department held an oath-taking ceremony by civil servants who first entered the civil service. Head of the Department Zlikha Tursingalievna congratulated the chief specialist of the planning, reporting and analysis department Anna Vladimirovna Shcherban, who took the oath of a civil servant, on taking the oath of a civil servant and wished to work at a level that meets the requirements of the Law of the Republic of Kazakhstan "On Civil Service", the Rules of Official Ethics of Civil Servants of the Republic Kazakhstan.
In addition, the employee who was first recruited into the civil service, A.V. Shcherban was presented with the Code of Honor of Civil Servants of the Republic of Kazakhstan.
Department of Human Resources
and support
June 27 this year in the Department of Internal Governmental Audit, a regular meeting was held with the representative of the Department of the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption Affairs in North Kazakhstan region A. Begalina on the topic of familiarization with the recommendations of the OECD Council on public integrity issues.
At the meeting, general standards of conduct for civil servants at the workplace, on a business trip, and during off-duty hours were announced. All employees of the Department adopted a declaration of integrity, which consists in strict observance of generally accepted ethical values, principles and norms of conduct for civil servants.
Department of Human Resources
and support
Financial statement audit
One of the powers of the Department of Internal State Audit in North Kazakhstan is the annual audit of financial statements. At the same time, the audit is subject to the financial statements of state institutions and the consolidated financial statements of administrators of budget programs, contained at the expense of the republican and local budgets.
The purpose of the audit of financial statements is to obtain reasonable confirmation of the reliability of the financial statements of administrators of budget programs and government agencies.
It should be noted that a Procedural Standard “Audit of Financial Statements” has been developed for auditing financial statements.
Based on the results of the audit of the consolidated or separate financial statements, the following is accepted:
- positive audit report on financial statements - in the absence of material errors;
- auditor's report on financial statements with qualifications - when significant errors are identified.
In cases of ignorance of accounting or loss of accounting documents at the governmental audit facility, the head of the governmental audit and financial control body shall send to the head of the governmental audit facility and to the superior body that manages or controls the governmental audit facility, an order requiring the restoration of accounting at the governmental audit facility from determining the deadline for the completion of this work and decides on the temporary suspension of governmental audit with the introduction of appropriate changes to the list of objects of governmental audit for the corresponding year. At the same time, based on the results of the audit of separate financial statements, the state auditor issues an audit report with a refusal to express an opinion.
So, in 2018, the Department carried out 20 audit activities on financial statements, as a result of which 13 audit reports were accepted with a reservation due to the identification of significant errors, 6 positive reports and 1 report with a refusal to express an opinion due to ignorance of accounting. Based on the results of the audit of financial statements with a refusal to express an opinion, the accountant of the institution was brought to administrative responsibility, an order was sent to the object of the governmental audit to restore the accounting. During audit activities in 2018, violations totaling 743 million tenge were identified, of which violations of financial reporting amounted to 19 million tenge.
This year it is planned to audit the financial statements of 40 state institutions of the region.
Head of Division Internal Department
Omurzakova A.G.
The Department of Internal State Audit for the North Kazakhstan region for the 1st quarter of 2019 conducted 38 audit events.
The audits carried out covered budgetary funds for a total amount of 1 billion 523.1 million tenge, where violations totaling 936.3 million tenge were revealed
On the audit measures carried out on the issue of compliance with the legislation on public procurement, public procurement was covered for a total amount of 1 billion 308.8 million tenge, where violations were revealed that influenced the results of public procurement in the amount of 62.2 million tenge that did not affect the results public procurement - 510.6 million tenge, violations of contractual obligations in the amount of 1.4 million tenge.
Based on the results of in-house control for the 1st quarter of 2019, 24 663 procedures were covered for a total amount of 76 billion 619.4 million tenge, where violations were found in 288 procedures for the amount of 11 billion 458.8 million tenge, for which 288 notifications were sent elimination of violations.
Of the total amount of identified violations, financial violations amount to 30.9 million tenge. Of which 28.7 million tenge or 92.9% is subject to reimbursement, 2.2 million tenge is subject to recovery 7.1%. During the reporting period, by the measures taken, 426.5 thousand tenge were reimbursed to the budget, and 746.9 million tenge were recovered.
As a result of audit activities, 26 officials were brought to disciplinary responsibility.
In accordance with the Code of the Republic of Kazakhstan "On Administrative Offenses", 19 administrative proceedings were initiated for the committed administrative offenses of the Republic of Kazakhstan for a total amount of 1 659.3 thousand tenge, today the entire amount has been recovered as budget revenue.
The employees of the Department, involved by law enforcement agencies in inspections as specialists, drew up 11 conclusions, where violations were established for a total of 831.8 million tenge.
Planning Department,
analysis and reporting
04/12/2019 in accordance with paragraphs. 4 tbsp. 14 of the Law of the Republic of Kazakhstan "On State Audit and Financial" dated November 12, 2015 No. 392-V in order to coordinate the activities of the internal audit service, specialists of the Department of Internal State Audit in the North Kazakhstan region provided consulting assistance to specialists of the internal audit service under the akimat of the North Kazakhstan region on the issue of work in the information system “RMS. Financial control ”of the Ministry of Finance.
According to the results of in-house control of public procurement of goods, works, services as of March 29, 2019, the total public procurement subject to review amounted to 25,014 lots in the amount of 77 billion 149 million 632 thousand tenge, in total, public procurement in the amount of 25,014 lots was covered in the amount of 77 billion 149 million 632 thousand tenge, or 100%. Of these, the lots where violations were found - 302 lots (1.2%) in the amount of 11 billion 477 million 148 thousand tenge (15%).
302 notifications (302 lots) were sent to the amount of 11 billion 477 million 148 thousand tenge. 279 notifications (76.5%) were executed for the amount of 8 billion 784 million 938 thousand tenge.
So, within the first direction, 256 notifications (256 lots) were sent to the amount of 9,038,680.6 thousand tenge. 236 notifications were executed for the amount of 6,991,197.6 thousand tenge;
As part of the second direction, 4 notifications (4 lots) were sent to the amount of 1,577,667.7 thousand tenge. Executed 4 notifications for the amount of 1,577,667.7 thousand tenge;
Within the third direction, 1 notification (1 lot) was sent to the amount of 83,077.1 thousand tenge. 1 notification for the amount of 83,077.1 thousand tenge was executed;
Within the fourth direction, 1 notification (1 lot) was sent to the amount of 642,531.2 thousand tenge. Notification for execution;
Within the framework of public procurement, 5 notifications (5 lots) in the amount of 25,060.7 thousand tenge were sent by the method of request for price proposals. 5 notifications were executed for the amount of 25,060.7 thousand tenge;
Within the framework of public procurement by the method from one source by direct conclusion of the contract, 29 notifications (29 lots) were sent to the amount of 62,576.2 thousand tenge. Fulfilled 27 notifications for the amount of 60,379.8 thousand tenge;
Within the framework of public procurement by means of an auction, 3 notifications (3 lots) were sent to the amount of 27,003.1 thousand tenge. 3 notifications were executed for the amount of 27,003.1 thousand tenge;
Within the framework of public procurement by the method through commodity exchanges, 3 notifications (3 lots) were sent to the amount of 20,551.8 thousand tenge. 3 notifications were executed for the amount of 20,551.8 thousand tenge.
Cameral control department
DVGA according to RMS
On March 14, 2019, the first meeting of the Public Council for Combating Corruption was held at the North Kazakhstan regional branch of the Nur Otan party on the implementation of the party's Anti-Corruption Program for 2015-2025 and the implementation of the fourth task of the Address of the President of the Republic of Kazakhstan N.A. Nazarbayev to the people of Kazakhstan dated 05.10.2018 "Growth of the well-being of Kazakhstanis: increasing income and quality of life" in Aiyrtausky, Akkayinsky and Tayinshinsky districts.
During the meeting, the head of the Department of Internal State Audit for NKR Kenzhebaev Talgat Bulatovich made a speech, where information was announced on the number of officials brought to administrative responsibility in the above regions, as well as recommendations on compliance with the requirements of the legislation of the Republic of Kazakhstan were given.
Moreover, it was noted that the Department regularly conducts round tables to clarify the legislation of the Republic of Kazakhstan on public procurement, budgetary and other legislation with the participation of administrators of budget programs and their subordinate organizations.
Department of Internal
state audit for DIS
The film won awards at the 2018 Cannes Film Festival. Samal Eslyamova deservedly received the prize for the female role at the Cannes Film Festival. Only a talented actress can so reliably embody the image, thoughts and feelings of a Kyrgyz immigrant on the screen. The main director and screenwriter of the film, Sergei Dvortsevoy, deserves special thanks. There are no computer special effects in the picture. The main advantages are a realistic plot and excellent acting.
On January 23 of this year, the Department of Internal State Audit for the North Kazakhstan region in the Tayynshinsky district held a cluster seminar-meeting on "Changes in the legislation on public procurement", which entered into force on January 1, 2019, with the participation of heads of state institutions, chief accountants and specialists responsible for organizing public procurement of Aiyrtau, Akzhar, Tayinshinsky, Ualikhanovsky districts. The seminar participants were fully explained on all the questions asked.
Cameral control department
DVGA according to RMS
In 2018, the Department of Internal Governmental Audit for the North Kazakhstan region conducted 172 audit activities, of which 44 audit activities in accordance with the List of State Audit Objects and 128 unscheduled audit activities.
The audits carried out covered budget funds totaling 27 billion 749.2 million tenge, where violations totaling 11 billion 048.9 million tenge were revealed
On the audit measures carried out on the issue of compliance with the legislation on public procurement, public procurement was covered for a total amount of 7 billion 564.2 million tenge, where violations that influenced the results of public procurement were identified in the amount of 3 billion 422.4 million tenge, not influencing the results of public procurement - 1 billion 988.7 million tenge, violations of contractual obligations in the amount of 295.6 million tenge.
According to the results of in-house control for 2018, 16,512 procedures were covered for a total amount of 174 billion 305.2 million tenge, where violations were found in 1,524 procedures for the amount of 32.9 billion tenge, for which 1,524 notifications were sent to eliminate violations.
Of the total amount of identified violations, financial violations amount to 1 billion 487.5 million tenge. Of which 147.2 million tenge or 9.9% is subject to reimbursement, 1 billion 340.3 million tenge or 90.1% is subject to restoration. During the reporting period, the measures taken were reimbursed to the budget 88.8 million tenge, restored - 546.2 million tenge.
According to the results of audit activities, 173 officials were brought to disciplinary responsibility.
In accordance with the Code of the Republic of Kazakhstan "On Administrative Offenses", 145 administrative proceedings were initiated for the committed administrative offenses of the Republic of Kazakhstan for a total amount of 9,151.0 thousand tenge, of which 9,030.5 thousand tenge has been recovered to the budget.
The employees of the Department, involved by law enforcement agencies in the inspections as specialists, drew up 57 conclusions, where violations were established in the total amount of 6,029.2 million tenge.
Planning Department,
analysis and reporting
02/23/2019
February 22 this year in the Department of Internal Government Audit, a regular meeting was held with a representative of the Department of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption in North Kazakhstan region Magomedov S.S. on the subject of compliance with the requirements of the Ethical Code of civil servants of the Republic of Kazakhstan.
At the meeting, general standards of conduct for civil servants in the workplace, as well as in off-duty hours were announced.
Department of Human Resources
and support
On February 1, 2019, in Petropavlovsk, the Department of Internal State Audit for the North Kazakhstan region, together with the Finance Department of the Akimat of the North Kazakhstan Region, organized and held a seminar-meeting on the topic "Changes in the law, problematic issues during public procurement, cameral control".
The event was attended by representatives of the regional administrations of the Akimat of the North Kazakhstan region and departments of the Akimat of the city of Petropavlovsk, as well as representatives of subordinate organizations.
During the seminar-meeting, the participants asked questions about public procurement procedures, provided clarifications on changes in the law. The speakers provided answers to the questions asked.
Cameral control department
DVGA according to RMS
Results of cameral control of public procurement
According to the results of cameral control of public procurement of goods, works, services as of February 21, 2019, the total public procurement to be viewed amounted to 9,873 lots in the amount of 39 billion 454 million 60 thousand tenge, in total, public procurement in the amount of 9,873 lots was covered in the amount of 39 billion 454 million 60 thousand tenge, or 100%. Of these, the lots where violations were found - 224 lots (2%) in the amount of 4 billion 141 million 346 thousand tenge (11%).
224 notifications (224 lots) were sent to the amount of 4 billion 141 million 346 thousand tenge. 211 notifications (94%) were executed in the amount of 4 billion 3 million 534 thousand tenge.
Thus, within the first direction, 209 notifications (209 lots) were sent to the amount of 4,060,962.2 thousand tenge.
198 notifications were executed for the amount of 3,923,999.4 thousand tenge.
No notifications were sent under the second track.
No notifications were sent under the third track.
No notifications were sent under the fourth track.
Within the framework of public procurement, 2 notifications (2 lots) in the amount of 4,281 thousand tenge were sent by the method of request for quotations. 2 notifications were executed for the amount of 4,281 thousand tenge.
Within the framework of public procurement by the method from one source by direct conclusion of the contract, 9 notifications (9 lots) were sent to the amount of 48 800.2 thousand tenge. 7 notifications were executed for the amount of 47950.2 thousand tenge.
Within the framework of public procurement by means of an auction, 2 notifications (2 lots) were sent to the amount of 13 651.8 thousand tenge. 2 notifications were executed for the amount of 13 651.8 thousand tenge.
Within the framework of public procurement by the method through commodity exchanges, 2 notifications (2 lots) were sent to the amount of 13 651.8 thousand tenge. 2 notifications were executed for the amount of 13 651.8 thousand tenge.
Cameral control department
DVGA according to RMS
February 01, 2019 by the head of the compliance audit department No. 1 - the chairman of the party group of the Department Kenzhebaev T.B. a party meeting was held among the employees with an introduction to the history of the 20th anniversary of the "Nur Otan" party, as well as the draft of the party in 2030. The goals and main directions of the party were also noted.
The purpose of the meeting was to strengthen the fortitude of every citizen and the implementation of the goals and objectives set by the Nur Otan party.
Head of department
audit of compliance No. 1
T. Kenzhebaev
On January 31 of this year, the Department of Internal State Audit for the North Kazakhstan region together with the National Chamber of Entrepreneurs of the North Kazakhstan region "Atameken" held a seminar-meeting on "Changes in the legislation on public procurement", which entered into force on January 1, 2019, with the participation of potential suppliers of the North Kazakhstan region. The seminar participants were fully explained on all the questions asked.
Cameral control department
DVGA according to RMS
Theft of budget funds
At the end of 2018, the Department of Internal State Audit for the North Kazakhstan region held an audit event at the Aigulek Kindergarten of the Akimat of the Tayynshinsky District of the North Kazakhstan Region of the Ministry of Education and Science of the Republic of Kazakhstan "on compliance with the legislation of the Republic of Kazakhstan in terms of the calculation and payment of wages employee payments, rent, bookkeeping, targeted use of parental contributions.
The audit found that as a result of an incorrect calculation of the length of service, an overpayment of wages in the amount of 344.4 thousand tenge was established for the caregivers' assistants, also due to the incorrect application of the coefficient for calculating the official salary, an overpayment of wages in the amount of 73.7 thousand tenge was allowed.
In violation of the Labor Code of the Republic of Kazakhstan, the salary for unworked time was transferred in the amount of 9243.6 thousand tenge, including the accountant Ismagulova A.T. for the period 2015-2018 in the amount of 8953.6 thousand tenge and the janitor Ismagulov E.Kh. - 290 thousand tenge.
In violation of the Law of the Republic of Kazakhstan "On Pension Provision in the Republic of Kazakhstan", as well as the Law of the Republic of Kazakhstan "On Compulsory Social Insurance", the transfer of accrued compulsory pension contributions of the company's employees in the amount of 2151.4 thousand tenge, social contributions in the amount of 1533.3 thousand tenge, deductions for compulsory social health insurance in the amount of 146.4 thousand tenge, trade union membership dues in the amount of 142.4 thousand tenge, individual income tax in the amount of 1,366.3 thousand tenge and social tax in the amount of 2,312.9 thousand tenge tenge.
In addition, violations in accounting were established, according to which, for the violations committed, accountant Ismagulova A.T. brought to administrative responsibility under paragraphs 1 h. 1 art. 238 KRKoAP in the form of a fine in the amount of 60.1 thousand tenge.
Thus, as a result of illegal actions by the accountant of the kindergarten Ismagulova A.T. damage to the state in the total amount of 9661.7 thousand tenge was caused.
Violations committed indicate a lack of proper oversight on the part of officials, leading to flagrant violations.
Based on the results of the audit, an order was sent to the facility to eliminate the identified violations and consider the responsibility of the officials who committed them.
The audit materials were transferred to law enforcement agencies for taking response measures and a corresponding decision.
Head of department # 1
Kenzhebaev T.B.
On January 29 of this year, the Department of Internal State Audit for the North Kazakhstan region in the Police Department of the North Kazakhstan region held a seminar-meeting on "Changes in the legislation on public procurement", which entered into force on January 1, 2019, with the participation of accountants and inspectors of police departments of the North Kazakhstan region. The seminar participants were fully explained on all the questions asked.
Cameral control department
DVGA according to RMS
On January 25 of this year, the Department of Internal State Audit for the North Kazakhstan region in the Shal akyn region held a cluster seminar-meeting on "Changes in the legislation on public procurement", which entered into force on January 1, 2019, with the participation of heads of state institutions, chief accountants and specialists responsible for the organization of public procurement of Timiryazevsky, Esilsky and Shal akyn regions. The seminar participants were fully explained on all the questions asked.
Cameral control department
DVGA according to RMS
On January 21 of this year, the Department of Internal State Audit for the North Kazakhstan region in the Kyzylzhar region held a cluster seminar-meeting on "Changes in the legislation on public procurement", which entered into force on January 1, 2019, with the participation of heads of state institutions and enterprises, akims of rural districts, chief accountants and specialists responsible for organizing public procurement of Kyzylzhar, Akkayyn, Mamlyutsky, Zhambyl, M. Zhumabaev districts. The seminar participants were fully explained on all the questions asked.
Cameral control department
DVGA according to RMS
24.01.2019
On January 11 of this year, the Department of Internal State Audit in the North Kazakhstan region held a seminar-meeting on "Changes in the legislation on public procurement", which entered into force on January 1, 2019, with the participation of employees of the Department of UIS for North Kazakhstan oblast, EC-164/1, EC-164/3, EC-164/6, EC-164/8, branch "Enbek-Kyzylzhar" RSE "Enbek". The seminar participants were fully explained on all the questions asked.
Cameral control department
DVGA according to RMS
January 22, 2019
According to the State Concept on Counteracting Religious Extremism and Terrorism in the Republic of Kazakhstan for 2018-2022, January 18 of this year. in the Department, an information and explanatory event was held with the employees of the Department and a representative of the KSU "Center for Analysis and Development of Interfaith Relations" of the Directorate for Religious Affairs of the North Kazakhstan region ", in which the main measures for the prevention of religious extremism and terrorism, aimed at the formation of immunity in society, were announced to radical ideology and zero tolerance for radical manifestations.
Head of work department
with staff and maintenance
Kurmangozhina B.Zh.
The purpose of visiting the Botanical Garden was the flowering of the age-old agave, which for all its 150 years has never bloomed or bore fruit. Agave grows in the exposition of the Winter Garden "Mexican Highlands", where you can also see succulents, yuccas, agaves, Cereus cacti. According to the honorary agronomist Ravil Ryazapov, the plant is older than the greenhouse itself. Already a rather large agave in 1912 was brought to Petropavlovsk from the St. Petersburg Botanical Garden by Colonel Ilham Kurapov himself. More than a century ago, this military engineer came to the city by order of the Russian Emperor Nicholas II to build the Second Siberian cannery for the needs of the First World War. The order also included a point about the "deep Russian greenhouse" that gave rise to the Botanical Garden.
On November 30 of this year, the Department of Internal State Audit in North Kazakhstan held a seminar-meeting in the field of legislation on public procurement among akims of rural districts, in which the fourth budget level was introduced. During the seminar, the issues of public procurement through a single organizer, the responsibility of customers and organizers of public procurement for violations of the legislation on public procurement, as well as the specifics of public procurement by way of request for quotations, by way of tender were touched upon.
Cameral control department
DVGA according to RMS
On November 30 of this year, the Department held a meeting on the oath-taking ceremony of civil servants who first entered the civil service. The head of the Department, Zlikha Tursyngalievna, congratulated Oral Daumbayevich, the leading specialist of the office control department, Karsakov, who had taken the oath of a civil servant, on taking the oath of a civil servant and wished to work at a level that meets the requirements of the Law of the Republic of Kazakhstan "On Civil Service", the Rules of Official Ethics of Civil Servants of the Republic of Kazakhstan.
In addition, the employee who was first recruited into the civil service, O.D. Karsakov was presented with the Code of Honor of Civil Servants of the Republic of Kazakhstan.
05.12.2018
Results of cameral control for 11 months of 2018
According to the results of cameral control of public procurement of goods, works, services for the period from 01.01.2018 to 30.11.2018, the total public procurement subject to review amounted to 15,881 lots for the amount of 172 billion 502 million 854 thousand tenge, in total, state purchases in the amount of 15,881 lots in the amount of 172 billion 502 million 854 thousand tenge, or 100%. Of these, the lots where violations were found - 1,488 lots (9.37%) in the amount of 32 billion 828 million 479 thousand tenge (19.03%).
1 488 notifications (1488 lots) were sent to the amount of 32 billion 828 million 479 thousand tenge. 1 486 notifications (99.86%) were executed for the amount of 32 billion 802 million 833 thousand tenge.
Thus, within the first direction, 1,091 notifications (1,091 lots) were sent to the amount of 7,633,906.9 thousand tenge. 1090 notifications were executed for the amount of 7,615,459.5 thousand tenge;
Within the second direction, 39 notifications (39 lots) were sent to the amount of 383,497.7 thousand tenge. 39 notifications were executed for the amount of 383,497.7 thousand tenge;
Within the third direction, 4 notifications (4 lots) were sent to the amount of 757 079.3 thousand tenge. 4 notifications were executed for the amount of 757 079.3 thousand tenge;
Within the fourth direction, 272 notifications (272 lots) were sent to the amount of 23,919,784.6 thousand tenge. 271 notifications were executed for the amount of 23,912,586.9 thousand tenge;
Head of Office Department
dVGA control according to RMS
E. Bagenov
05.12.2018
Consideration of appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement
For 11 months of 2018, the Department received 422 appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 413 appeals or 97.87% were considered (in-house control - 299 appeals, government audit - 20 appeals, terminated on the basis of the received petitions from the author of the appeal - 11 appeals, redirected - 8 appeals, written explanations given - 75 appeals), 9 appeals are under consideration.
Thus, through the web portal of public procurement, 263 applications of individuals and legal entities were received (including 18 applications manually attached), of which 255 applications or 96.96% were considered (fully satisfied - 73, partially satisfied - 96, refused - 86).
The Department also considered, with the conduct of a governmental audit, 20 requests for actions (inaction) of organizers and customers of public procurement, on the basis of which 20 audit activities were carried out on the issue of compliance with legislation on public procurement.
Head of Office Department
dVGA control according to RMS
E. Bagenov
05.12.2018
On November 29 of this year, E.E. Bagenov, the head of the department of the Department of Internal State Audit for the North Kazakhstan region. a round table was held among the organizers and customers of public procurement of the North Kazakhstan region.
27.11.2018
In order to strengthen the corporate spirit and psychological relief of employees, the Department of Internal State Audit for North-Kazakhstan Oblast organized an excursion in the format of an off-site teambuilding to the ultramodern palace of schoolchildren “Digital URPAQ”, built on the direct order of the Head of State Nursultan Nazarbayev. The palace of schoolchildren with a high-tech base is positioned as a center for the intellectual development of a new generation, growing in the conditions of Digital Kazakhstan. The team got acquainted with the center for robotics, biotechnology, mechatronics and 3D prototyping.
Also for the collective, master classes were prepared in the artistic and aesthetic direction, such as: modern choreography, fashion theaters, vocal and instrumental performance classes, the work of a professional film studio and a recording studio.
The most memorable was the conversation with the robot, who sang a song in English to the guests.
Ethics Commissioner
Department of Kaparova Z.U.
Results of cameral control for 10 months of 2018
According to the results of in-house control of public procurement of goods, works, services for the period from 01.01.2018 to 31.10.2018, the total public procurement subject to review amounted to 15,637 lots in the amount of 171 billion 086 million 518 thousand tenge, in total, state purchases in the amount of 15,637 lots in the amount of 171 billion 086 million 518 thousand tenge, or 100%. Of these, the lots where violations were found - 1,463 lots (9.36%) in the amount of 32 billion 601 million 360 thousand tenge (19.06%).
1 463 notifications (1463 lots) were sent to the amount of 32 billion 601 million 360 thousand tenge. 1 460 notifications (99.8%) were executed in the amount of 32 billion 587 million 796 thousand tenge.
Thus, within the first direction, 1,080 notifications (1,080 lots) were sent to the amount of 7,593,547.4 thousand tenge. 1078 notifications were executed for the amount of 7 591 847.4 thousand tenge;
Within the second direction, 38 notifications (38 lots) were sent to the amount of 383,297.7 thousand tenge. 38 notifications were executed for the amount of 383,297.7 thousand tenge;
Within the fourth direction, 259 notifications (259 lots) were sent to the amount of 23,733,225.1 thousand tenge. Executed 258 notifications in the amount of 23,721,361.2 thousand tenge;
As part of the request for price requests, 82 notifications (82 lots) were sent to the amount of 134,210.5 thousand tenge. 82 notifications were executed for the amount of 134,210.5 thousand tenge.
Objections from objects of control were received on 2 notifications, of which a negative conclusion was issued by the Internal State Audit Committee on 1 notification, a positive conclusion was made on 1 notification (PSE at the REM "Psychoneurological Dispensary" KSU "Health Department of the Akimat of the North Kazakhstan Region").
Head of Office Department
dVGA control according to RMS
E. Bagenov
Consideration of appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement
For 10 months of 2018, the Department received 395 applications from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 383 applications or 97% were considered (in-house control - 277 applications, government audit - 19 applications, terminated on the basis of received petitions from the author of the appeal - 8 appeals, redirected - 8 appeals, written explanations given - 71 appeals), 12 appeals are under consideration.
So, through the web portal of public procurement, 246 applications of individuals and legal entities were received (including 18 applications manually attached), of which 236 applications or 95.94% were considered (fully satisfied - 66, partially satisfied - 90, refused - 80).
The Department also considered, with the conduct of a governmental audit, 19 requests for actions (inaction) of organizers and customers of public procurement, on the basis of which 19 audit activities were carried out, on the issue of compliance with legislation on public procurement.
Head of Cameral Control Department
DVGA according to RMS
E. Bagenov
26.10.2018
Information about the work performed on the manufacture of small architectural forms
In April of this year, the Department of Internal State Audit for the North Kazakhstan region conducted an audit at the KSU "Department of Housing and Utilities, Passenger Transport and Highways of the Akimat of Petropavlovsk" on the validity of the payment made in December 2017 for the manufacture of MAFs in the amount of 9505 thousand . tenge.
During the audit, it was found that the supplier, the branch of "Enbek Astana", carried out work on the repair and installation of previously manufactured MAFs, while the subject of procurement was the manufacture of new MAFs, and not the repair of existing ones. Moreover, a penalty in the amount of 1125 thousand tenge was not charged for improper performance of obligations to the contractor.
The violations committed indicate a lack of coordinated action, as well as insufficient control by officials, which leads to gross violations.
Upon completion of the audit activity, an order was sent to the object of the audit to eliminate the identified violations and consider the responsibility of the officials who committed them. For the violations committed and .about. head of department Tashkenov D.N. brought to administrative responsibility for PP. 2 h. 11 art. 207 KRKoAP in the form of a fine in the amount of 36.1 thousand tenge, which was paid in full.
In addition, the object of the audit sent a claim to the court to recover the amount of 10,630 thousand tenge from the Enbek-Astana branch of the RSE on the Enbek PHV. The audit materials were transferred to law enforcement agencies for making an appropriate decision.
Kenzhebaev T.B.
26.10.2018
Activities of the Department of Internal State Audit in the North Kazakhstan region for 9 months of 2018
For 9 months of 2018, the Department carried out 101 audit activities.
The audits carried out covered budgetary funds for a total of 22 billion 334.8 million tenge, where violations totaling 6 billion 418.7 million tenge were revealed.
Of the total amount of revealed violations, financial ones amount to 1 264.8 million tenge. Of these, 154.8 million tenge is subject to reimbursement, and 1 110 million tenge is subject to recovery. To date, 45.8 million tenge has been reimbursed to the budget, 411.5 million tenge has been restored. For the remainder of the unreimbursed and unrecovered amounts, claims are being carried out in accordance with the procedure established by law.
On the audit measures carried out on the issue of compliance with the legislation on public procurement, public procurement was covered for a total amount of 4 billion 429.4 million tenge, where violations were revealed that affected the results of public procurement in the amount of 2 billion 786 million tenge that did not affect the results of public procurement - 497.5 million tenge.
Cameral control covered 15,207 procedures for a total amount of 166.4 billion tenge. Violations were established for 32.38 billion tenge. 1421 notifications on elimination of violations were sent to the objects, which were executed in full.
The Department received 365 applications from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 356 applications or 100% were considered (in-house control - 268 applications, state audit - 17 applications, terminated on the basis of applications received from the author of the appeal - 7 appeals, redirected - 7 appeals, written explanations given - 57 appeals), 9 appeals are under consideration.
Based on the results of the audit activities carried out during the reporting period in order to eliminate the revealed violations and consider the liability of persons who committed them, the Department sent 90 orders. To date, 76 orders have been fulfilled. Work is being carried out in accordance with the orders not fulfilled in time in accordance with the legislation.
During the reporting period, according to the results of audit activities, 101 officials were brought to disciplinary responsibility.
In accordance with the Code of the Republic of Kazakhstan "On Administrative Offenses" for admitted administrative offenses, budget legislation, legislation on public procurement, accounting and financial reporting, the Department initiated 95 administrative proceedings, as a result of which administrative penalties were imposed in the form of a fine totaling 6,271 thous. tenge, 6 114.5 thous. tenge were collected in budget revenue.
Head of department
Utargazieva Z.T.
Audit results in the implementation of budget investment projects
In July this year, the Department of Internal State Audit for the North Kazakhstan region carried out audit activities covering the use of budgetary funds in the implementation of budget investment projects for the construction of residential buildings and engineering and communication infrastructure, as a result of which financial violations and violations of a procedural nature were established.
Thus, the Department of Energy and Housing and Utilities of the NKR Akimat during the construction of a railway access track with an on-site track development and engineering networks of Syrymbet JSC in the Aiyrtau district of NKR within the framework of the Unified Program of Support and Business Development “Business Road Map 2020. violation of the approved work schedule by the contractor "AksentKZ" LLP in the current year, there was a lag from the work schedule, and also during a visual inspection of the construction object, a shortage of goods and materials was established in the amount of 8705.4 thousand tenge. In addition, in violation of the Budget Code of the Republic of Kazakhstan for 2017, budget funds in the amount of 225343.5 thousand tenge were not used. As a result of the audit, the contract with the contractor was terminated, the shortage was restored in full.
Department of Housing and Communal Services, Passenger Transport and Highways of the Akimat of Petropavlovsk to complete the modernization of existing technological schemes of sewage treatment facilities in the city of Petropavlovsk North Kazakhstan region, 4th stage of reconstruction. Adjustment, an agreement was concluded in April of this year with the contractor KazEdemStroy Group LLP, while at the time of the audit, the terms of work were violated, which led to the failure to use the budgetary funds allocated from the republican budget.
Similar violations were established in the Department of Housing and Communal Services, Passenger Transport and Highways of the Akimat of the Aiyrtau District of the North Kazakhstan Region. In addition, during the construction of a branch from the Kokshetau group water supply system to the village. Aiyrtau, Aiyrtau region, North Kazakhstan region The institution allowed poor-quality planning of budgetary funds in the amount of 113 400.0 thousand tenge, i.e. The estimate and estimate estimate, drawn up in March 2015, is subject to correction and, accordingly, is currently not subject to implementation.
Failure to utilize budgetary funds for the above projects creates a threat of untimely, and possibly complete non-implementation of planned projects, as a result of which opportunities are missed for the timely solution of important social and economic problems.
All the above negative consequences give rise to risks of not achieving the indicators of budget programs, as well as not achieving results when implementing budget investment projects.
The violations committed indicate a lack of coordinated action and sluggishness, as well as insufficient control on the part of officials.
Upon completion of the audit activities, the audit objects were directed to eliminate the identified violations and consider the responsibility of the officials who committed them. According to the results of the audit, 5 officials were brought to disciplinary responsibility. In addition, the audit materials were transferred to law enforcement agencies for making appropriate decisions.
Head of Compliance Audit Department No.1
Kenzhebaev T.B.
16.10.2018
12.10.2018
On September 28 of this year, the Department of Internal State Audit for the North Kazakhstan region held a seminar to clarify the legislation of the Republic of Kazakhstan on public procurement among the organizers and customers of public procurement of the Kyzylzhar region of the North Kazakhstan region.
During the discussion, issues were raised on innovations in the legislation of public procurement, as well as issues on conducting desk control of public procurement. All the questions posed are fully explained.
Cameral control department
DVGA according to RMS
11.10.2018
On October 9 of this year, the Department of Internal State Audit in the North Kazakhstan region held a seminar to clarify the legislation of the Republic of Kazakhstan on public procurement, with the participation of akims and financial workers of rural districts of the Ayyrtau region and the district named after G. Musrepov, in which the fourth budget level was introduced. During the seminar, explanations were given on the questions asked.
Cameral control department
DVGA according to RMS
06.10.2018
Results of cameral control for 9 months of 2018
According to the results of cameral control of public procurement of goods, works, services for the period from 01.01.2018 to 28.09.2018, the total public procurement subject to review amounted to 15,207 lots in the amount of 166 billion 373 million 440 thousand tenge, in total, state purchases in the amount of 15 207 lots in the amount of 166 billion 373 million 440 thousand tenge, or 100%. Of these, the lots where violations were found - 1,421 lots (9.34%) in the amount of 32 billion 382 million 881 thousand tenge (19%).
1 421 notifications (1421 lots) were sent for the amount of 32 billion 382 million 881 thousand tenge. 1 416 notifications (99.65%) were executed in the amount of 32 billion 369 million 39 thousand tenge.
So, within the first direction, 1,054 notifications (1,054 lots) were sent to the amount of 7,548,045.5 thousand tenge. 1050 notifications were executed for the amount of 7,536,703.5 thousand tenge;
Within the second direction, 36 notifications (36 lots) were sent to the amount of 374,991.4 thousand tenge. Executed 36 notifications for the amount of 374,991.4 thousand tenge;
Within the third direction, 4 notifications (4 lots) were sent to the amount of 757,079.3 thousand tenge. 4 notifications were executed for the amount of 757,079.3 thousand tenge;
Within the fourth direction, 248 notifications (248 lots) were sent to the amount of 23,577,750.6 thousand tenge. 247 notifications were executed for the amount of 23,575,250.6 thousand tenge;
As part of the request for price requests, 79 notifications (79 lots) were sent to the amount of 125,014 thousand tenge. 79 notifications were executed for the amount of 125,014 thousand tenge.
Objections from objects of control were received on 2 notifications, of which a negative conclusion was issued by the Internal State Audit Committee on 1 notification, a positive conclusion was made on 1 notification (PSE at the REM "Psychoneurological Dispensary" KSU "Health Department of the Akimat of the North Kazakhstan Region").
Head of Office Department
dVGA control according to RMS
E. Bagenov
08.09.2018
Consideration of appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement
For 9 months of 2018, the Department received 365 appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 356 appeals or 100% were considered (cameral control - 268 appeals, government audit - 17 appeals, terminated on the basis of received applications from the author of the appeal - 7 appeals, redirected - 7 appeals, written explanations given - 57 appeals), 9 appeals are under consideration.
So, through the web portal of public procurement, 233 applications of individuals and legal entities were received (including 19 applications manually attached), of which 224 applications or 96.14% were considered (fully satisfied - 60, partially satisfied - 88, denied - 76).
The Department also considered 17 requests for actions (inaction) of organizers and customers of public procurement, on the basis of which 17 audit activities were carried out, regarding compliance with public procurement legislation.
Head of Cameral Control Department
DVGA according to RMS
E. Bagenov
10.10.2018
The role of audit in the fight against corruption
All government bodies are involved in the anti-corruption process. For governmental audit and financial control bodies, the fight against corruption is one of the main tasks, due to the fact that the main direction of our activity covers control over the spending of budget funds.
By checking the legality and efficiency of the use of budgetary funds, the signs of corruption and the prerequisites for it are revealed. With the transition to state audit, the main attention of auditors is given to the analysis of the causes of systemic violations, the development of recommendations for their elimination.
When planning audit activities, great attention is paid to areas where violations are most likely. For this, the work uses a risk management system. In addition, work is underway to interact with the Audit Commission, the Nur Otan party, and the media.
In case of establishing the facts of unlawful spending of budgetary funds, all measures provided by law are applied. Audit materials with signs of criminal and administrative offenses are transferred to law enforcement agencies. Administrative proceedings are initiated.
In order to form a competent staff and increase the personal responsibility of state auditors, mechanisms for issuing and revoking a certificate of a state auditor have been legislatively established. A candidate applying for the qualification of a state auditor is checked for a criminal record, administrative and disciplinary liability.
In order to reduce corruption risks at audit facilities, the formation of an audit team is aimed at eliminating conflicts of interest. Before going to the audit facility, a briefing is conducted with an explanation of anti-corruption legislation and rules of conduct at the audit facility. All stages of the governmental audit are under constant control of senior officials. Also, technical training, seminars, round tables are held on an ongoing basis with the involvement of specialists from the Agency for Civil Service Affairs and Anti-Corruption.
One of the goals of systematization and digitalization of audit activities is to reduce direct contacts with audit objects, and reduce corruption risks. In order to exclude direct contacts of state auditors with the inspected objects, a single database has been created and is functioning, which is integrated with other information systems of state bodies.
During audit activities, the daily fight against corruption will be continued in the future.
Head of Planning Department,
analysis and reporting Milushina I.N.
09.10.2018
On October 8, 2018, a meeting was held at the Department of Internal State Audit in the North Kazakhstan region to support and promote the Address of the President of the Republic of Kazakhstan N.A. Nazarbayev to the people of Kazakhstan "Growth in the prosperity of Kazakhstanis, increase in income and quality of life" dated October 05, 2018.
Deputy Head of the Department Kaparova Zauresh Uashevna noted that the Address has a pronounced social character. In this document, the Head of State raises the most pressing issues that have recently bothered Kazakhstanis, as well as specific measures to resolve them. These are the issues of increasing the income of the population, regulating the housing sector, limiting the tariffs of natural monopolies, lending to SMEs, financial stability, supporting the younger generation - the youth of Kazakhstan.
During the meeting, six important parts of the Address were announced:
- Population income growth.
- Improving the quality of life.
- Creating a comfortable living environment.
- State apparatus focused on the needs of citizens.
- Effective foreign policy.
- Participation of every citizen of Kazakhstan in the processes of transformation in the country.
04.10.2018
A meeting of the party control commission was held in the building of the Petropavlovsk city branch of the NUR OTAN Party.
The first issue on the agenda is the development of transport logistics in North Kazakhstan region. The project is being implemented within the framework of the Nurly Zhol program. This year, more than 11 billion tenge was allocated for the reconstruction of roads of republican significance. 9 of them have already been mastered.
Deputy Head of the Department of Internal State Audit Kaparova Zauresh Uashevna spoke about the violations revealed as a result of in-house control.
- As a result of incorrect application of the relative value of the criterion, “Kostanay Zholdary” was recognized as the winner in this competition, and when recalculating the conditional discount, “Kokshetau Zholdary” should be recognized as the winner. The amount of disbursed funds amounted to 756 million tenge. KST-44 "Astrakhanka-Smirnovo-Kiyaly-Tayynsha-Alekseevka" was carried out overhaul of the road. Violations were established in terms of admission to the participation of a potential supplier that does not meet qualification requirements.
The results of cameral control are also disappointing. This year the auditors have already revealed violations in 4 procedures of the Nurly Zhol program, their total amount amounted to about 2 billion tenge.
For these 4 procedures, we sent notifications to eliminate the violations identified. The notifications were complied with in full. At the same time, the results of state purchases were canceled in the amount of 260 million tenge and revised in the amount of 1 billion 678 million.
04.10.2018
On October 3, a festive event dedicated to the International Day of the Elderly was held at the Department of Internal State Audit in the North Kazakhstan region for the pensioners of the Department
The head of the Department Utargazieva Z.T. made a greeting and congratulations. “Today is a holiday - a day of thanksgiving and respect for elders. The day when we come to the older generation to say words of gratitude for their selfless work, for the world and the bright future that they have given us. "
The team of the Department of Internal State Audit in the North Kazakhstan region sincerely congratulates Dauria Beimbetovna! I sincerely wish you good health, inexhaustible energy, academic success and great prospects! Congratulations on your admission to the Bolashak program
The chief specialist-state auditor of the Department of Internal State Audit in the North Kazakhstan region of the KVGA MF RK Bugasova Dauria Beimbetovna passed a competitive selection of applicants for the international scholarship "Bolashak" with further training at one of the universities in the UK!
This is the provision of high confidence from the state, advanced training as a specialist, obtaining international experience and knowledge, a big step towards your successful future!
Department staff
internal government audit in SKO
As part of the implementation of one of the main directions of the 5 institutional reforms of the Head of State - "Openness of state bodies", as well as in accordance with the approved Action Plan by the Executive Secretary of the Ministry of Finance of the Republic of Kazakhstan, on September 20, 2018 in the building of the Department of Internal State Audit in the North Kazakhstan region open doors.
Activities of the Department of Internal Governmental Audit on DIS over the past period of 2018
During 2018, the Department of Internal State Audit in the North Kazakhstan region conducted 93 audit activities, which covered budget funds totaling 18.5 billion tenge, where violations totaling 6.2 billion tenge were identified. At the same time, financial violations - 2.8 billion tenge, violations of legislation on public procurement - 3.4 billion tenge.
Of the total amount of violations, about 478 million tenge was returned by restoring the supply of goods, providing services and performing work, reimbursement to the budget, recording and bringing it into compliance.
Based on the results of control activities, the state auditors of the Department draw up an audit report, an audit report and issue orders to eliminate the violations identified, information on the execution of which is provided by the inspected objects within the established time frame.
90 orders were issued to eliminate the revealed violations and to consider the responsibility of those who committed them, of which 83 were executed. According to the Administrative Code, 27 officials were fined in the amount of 2.8 million tenge, which were collected to the budget in full. 97 guilty persons received disciplinary sanctions.
At the same time, the Department sends all the materials of audit activities to the National Anti-Corruption Bureau in order to identify signs of a criminal offense by officials of the state audit facility.
Also, employees of the Department of Internal State Audit, as experts, work together with law enforcement agencies, identifying and suppressing violations of budgetary and other legislation. Thus, at the request of law enforcement agencies, employees of the Department drew up 45 opinions of specialists, according to which a total of violations of the law were established for a total of 4.9 billion tenge.
In addition, the Department of Internal State Audit carries out desk control without visiting the object of state audit, based on information obtained on the web portal of public procurement.
The purpose of cameral control is the timely suppression and prevention of violations, as well as granting the object of state audit the right to independently eliminate violations.
So, over the past period, with the help of cameral control, more than 15 thousand public procurement procedures for a total amount of 161 billion tenge were checked. As a result, the state auditors found violations in 1364 procedures totaling 28 billion tenge, which were eliminated in full by canceling or revising decisions on the results of public procurement.
In addition, our superior body, the Internal State Audit Committee, has developed criteria for selecting situations in which violations are possible.
Based on the results of the analysis of information and materials from the Treasury bodies, obtained on the basis of these criteria during the interaction of the Committee with the Treasury Committee on the principle of compliance risks (compliance - control), prompt response measures are taken, and the work carried out yields certain results.
So, during 2018, out of 22 contracts received by the Department from the Committee, the risks of financial violations and violations of the legislation on public procurement were confirmed under 9 contracts for a total amount of 64.2 million tenge. Based on the results of the work carried out, 9 instructions were sent to eliminate violations and prevent them in the future, the responsible persons were brought to disciplinary responsibility, 37 million tenge was recovered and reimbursed to the budget, explanatory work was carried out with the employees of the audited objects to prevent the violations identified in the future.
In conclusion, I would like to note that in accordance with Article 33 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control", the governmental audit and financial control bodies systematically analyze the results of the conducted governmental audit and financial control, summarize and investigate the causes and consequences of the violations and shortcomings identified in the process of budget execution, use of assets of the state and subjects of the quasi-public sector.
Based on the results of the analysis, the governmental audit and financial control bodies develop proposals for improving the budgetary legislation of the Republic of Kazakhstan and the development of the financial system of the Republic of Kazakhstan and submit them for consideration to the relevant authorized bodies.
Deputy Head
Department of Kaparova Z.U.
On September 7 of this year, a seminar on anti-corruption was held in the Department of Internal State Audit, with the invitation of representatives of the branch of the Nur Otan Party, the head of the KSU "Secondary School No. 7" - Talasbayeva G.T., and the Department of the National Bureau (Anti-Corruption Service) of the Agency of the Republic Kazakhstan of the Department for Civil Service Affairs and Anti-Corruption in the NKR inspector - Zaitseva S.N.
Inspector Zaitseva S.N. amendments and additions to the anti-corruption legislation were introduced, one of the tasks of which is to reduce repressiveness, the number of prison population, and intolerance in the fight against everyday corruption.
Also the representative of the branch of the "Nur Otan" Party Talasbayeva G. T. information was announced about the work of the party control commission under the "Nur Otan" Party.
Consideration of appeals from individuals and legal entities for actions (inaction) of organizers and customers of public procurement
For 7 months of 2018, the Department received 333 applications from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 333 applications or 100% were considered (in-house control - 249 applications, government audit - 15 applications, terminated on the basis of received applications from the author of the appeal - 6 appeals, redirected - 6 appeals, written explanations given - 56 appeals).
So, through the web portal of public procurement, 207 applications from individuals and legal entities were received (including 18 applications manually attached), of which 207 applications or 100% were considered (fully satisfied - 62, partially satisfied - 71, refused - 74) ...
The Department also considered 15 requests for actions (inaction) of organizers and customers of public procurement, on the basis of which 15 audit activities were carried out, on the issue of compliance with the legislation on public procurement, the amount covered by the audit amounted to 358,775.4 thousand tenge.
The audit revealed violations of the legislation on public procurement in the total amount of 358 775.4 thousand tenge, including those affecting the results of public procurement in the amount of 244 465.4 thousand tenge.
Based on the results of the audit, 14 orders were sent to eliminate the identified violations, on the basis of which 7 procurement results were canceled, 4 public procurement contracts were terminated. 10 employees were brought to disciplinary responsibility (including remark - 11, reprimand - 2), 5 employees were brought to administrative responsibility in the amount of 601.3 thousand tenge.
Head of audit department
E. Bagenov
Results of cameral control for 7 months of 2018
According to the results of cameral control of public procurement of goods, works, services for the period from 01.01.2018 to 27.07.2018, the total public procurement subject to review amounted to 14,477 lots in the amount of 141 billion 370 million 55 thousand tenge, in total, state purchases in the amount of 14 477 lots in the amount of 141 billion 370 million 55 thousand tenge, or 100%. Of these, the lots where violations were found - 1 283 lots (9%) in the amount of 25 billion 320 million 27 thousand tenge (18%).
1 283 notifications (1283 lots) were sent to the amount of 25 billion 320 million 27 thousand tenge. 1 283 notifications (100%) were executed in the amount of 25 billion 320 million 27 thousand tenge.
Thus, within the framework of the first direction, government procurement was covered in the amount of 6,667 lots in the amount of 65,073,803.2 thousand tenge, 961 notifications (961 lots) were sent to the amount of 5,821,514.9 thousand tenge. 961 notifications were executed for the amount of 5,821,514.9 thousand tenge;
Within the framework of the second direction, government procurement was covered in the amount of 6262 lots in the amount of 26,710,457.7 thousand tenge, 22 notifications (22 lots) were sent to the amount of 350 743.8 thousand tenge. 22 notifications were executed for the amount of 350 743.8 thousand tenge;
Within the framework of the third direction, public procurement was covered in the amount of 189 lots for the amount of 749,063.2 thousand tenge, 3 notifications (3 lots) were sent for the amount of 749,063.2 thousand tenge. 3 notifications were executed for the amount of 749,063.2 thousand tenge;
Within the framework of the fourth direction, government procurement was covered in the amount of 237 lots for the amount of 20,995,486 thousand tenge, 226 notifications (226 lots) were sent for the amount of 18,287,660.2 thousand tenge. 226 notifications were executed for the amount of 18,287,660.2 thousand tenge;
As part of the request for price inquiry, government procurement was covered in the amount of 1,122 lots for the amount of 2,028,569.6 thousand tenge, 71 notifications (71 lots) were sent for the amount of 111,045 thousand tenge. 71 notifications were executed for the amount of 111,045 thousand tenge.
As of the reporting date, no substandard materials were found by rechecking public procurements for cameral control.
Objections from objects of control were received on 2 notifications, of which a negative conclusion was issued by the Internal State Audit Committee on 1 notification, a positive conclusion was made on 1 notification (PSE at the REM "Psychoneurological Dispensary" KSU "Health Department of the Akimat of the North Kazakhstan Region").
Head of audit department
public procurement of the Far Eastern State Aviation Administration for RMS
E. Bagenov
Changes are made to the Rules for the implementation of public procurement
By order of the Minister of Finance dated June 13, 2018 No. 562, amendments are made to the Rules for Public Procurement, which will come into force on July 1, 2018.
Thus, the proposed amendments are introduced in order to simplify and reduce the corruption risks of public procurement of works in the construction sector.
Conceptual amendments to the Rules are:
1. Approval of the Standard Form of the Consortium Agreement, drawn up through the web portal of public procurement.
Also, the above order provides clear requirements in terms of the consortium participants' compliance with qualification requirements and the application of criteria affecting the competitive price offer;
2. Clear regulation of the calculation of work experience in the implementation of public procurement of works in the construction sector;
3. Introduction of the obligation of customers to indicate in the technical specification for the national standards of purchased goods, works and services (if any). In case of their absence, to interstate standards;
4. Introduction of the obligation of suppliers to provide a Certificate of origin of goods for the supply of goods and performance of work.
If the goods are of Kazakhstani origin, then the supplier is obliged to provide a CT-KZ certificate. If the goods are imported, then a certificate of origin of the goods issued by the relevant authorized body of the country of origin is provided.
Head of audit department
public procurement of the Far Eastern State Aviation Administration for RMS
E. Bagenov
RSI "Department of Internal State Audit for the North Kazakhstan Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan"
announces June 19, 2018 as an open day for citizens and family members of civil servants from 10.00 to 13.00.
The Department of Internal State Audit for the North Kazakhstan region conducted an audit in Aiyrtau SU LLP of the Aiyrtau district on the target use of a budgetary loan in the amount of 442 million 301 thousand tenge received in 2017 from the National Fund of the Republic of Kazakhstan for the implementation of the project for the construction of “Thermal networks to the central boiler house in MKR with. Saulmalkol Ayyrtau region "
The audit revealed inappropriate use of the loan for a total of 82 million 879 thousand tenge, which is subject to reimbursement to the budget. The specified loan amount was used not for the construction of heating networks, but for the payment of wages, the purchase of a boiler and coal, and the payment of taxes and fines. In addition, the performed control measurement revealed payment for the outstanding amount of work in the amount of 13 million 256 thousand tenge.
The audit materials were transferred to the regional prosecutor's office.
The Department of Internal State Audit for the North Kazakhstan region conducted an audit in the Department of Employment and Social Programs of the Magzhan Zhumabayev District and in the Employment Center of the Akimat of the Magzhan Zhumabayev District in order to justify the financing of social jobs of unemployed employed in the IE Bakirova AB.
As a result, it was established that this entrepreneur illegally received 341 thousand tenge from the budget by drawing up time sheets for the unemployed, who actually did not work for her. The above amount was reimbursed to the budget in full.
The materials were transferred to the district prosecutor's office.
Audit of the implementation of the State Program on Counteracting Religious Extremism and Terrorism for 2013-2017
This year, the Department of Internal State Audit for the North Kazakhstan region carried out audit activities in 10 audit objects on the use of funds allocated for the implementation of the State Program on Counteracting Religious Extremism and Terrorism in the Republic of Kazakhstan for 2013-2017.
So, for the implementation of this program to ensure the security of a person, society and the state through the prevention of manifestations of religious extremism and the prevention of terrorism threats, budget funds have been allocated to 6 administrators of budget programs in the total amount of 574 million tenge.
The allocated funds were used to carry out counter-propaganda activities (meetings, conversations with the population), targeted thematic materials, TV and radio broadcasts, documentaries and social videos were posted in local media.
In addition, rural libraries and leisure centers (clubs), new branches and groups of kettlebell lifting and speed skating, water polo, mini-football, Thai boxing, Kazakh kuresi, togyz kumalak have been opened in the region's districts.
In order to ensure public order in Petropavlovsk, outdoor video surveillance cameras were installed at the expense of state funds.
Thus, the implementation of the program has been completed by the creation of a system for the prevention, suppression, and minimization of threats of extremism and terrorism, aimed at ensuring the security of the individual, society and the state.
The results of the audit activities carried out showed that during the development of budgetary funds, violations of the requirements of the current legislation were committed, mainly during the conduct of public procurement procedures.
Thus, the Office of Religious Affairs, when conducting public procurement of services within the framework of a social order, the competition commission unreasonably allowed a potential supplier of the NGO "Center for the Study of Interfaith and Interethnic Relations" to participate in the competition as a result of incorrect use of points for work experience, due to the failure to provide electronic copies invoices.
The Department of Internal Policy in the course of public procurement of services for 2013 for the lot "Maintenance and support of the Internet site for organizing monitoring of regional Internet resources of religious content", the tender commission unreasonably rejected the tender application of a potential supplier and did not take measures to collect a penalty for default by the supplier of obligations in time stipulated by the contract.
The regional colleges (vocational pedagogical, railway transport named after Baiken Ashimov, humanitarian college named after Magzhan Zhumabaev) and the Regional Specialized Boarding School for Gifted Children named after Abu Dosmukhambetov committed identical violations during public procurement of services for the installation and installation of a video surveillance system, namely: chose the procurement method, set requirements that contradict the legislation on public procurement, did not post reports on the public procurement web portal in a timely manner.
The Akim's Office of the Nadezhdinsky Rural District of Magzhan Zhumabayev, as a result of the incorrect application of the category and coefficient to the base official salary, was overcharged and paid to the director of the rural club in the amount of 470.3 thousand tenge, this amount is subject to return to the budget.
The Department sent to the audit objects instructions to eliminate the identified violations and to consider the responsibility of the persons who committed them. As a result of the audit, ten officials were brought to disciplinary responsibility, two officials were brought to administrative responsibility, all audit materials were transferred to law enforcement agencies.
Head of audit department
public sector №2 Chepenko A.V.
Consideration of applications of individuals and legal entities in the field of public procurement
Over the past period of 2018, the Department received 276 applications from individuals and legal entities for actions (inaction) of organizers and customers of public procurement, of which 265 applications or 96% were considered (in-house control - 211 applications, government audit - 12 applications, terminated on the basis of received applications from the author of the appeal - 5 appeals, redirected - 7 appeals, written explanations given - 30 appeals), 11 appeals are under consideration.
Thus, through the web portal of public procurement, 163 applications of individuals and legal entities were received (including 17 applications manually attached), of which 155 applications or 95.1% were considered (fully satisfied - 45, partially satisfied - 54, refused - 56), at the moment there are 8 applications under consideration received through the public procurement web portal.
The Department also considered 12 appeals for actions (inaction) of organizers and customers of public procurement, on the basis of which 12 audit activities were carried out, on the issue of compliance with the legislation on public procurement, the amount covered by the audit amounted to 357,200.1 thousand tenge.
Based on the results of the audit, violations of the legislation on public procurement were revealed in the total amount of 357,200.1 thousand tenge, including those affecting the results of public procurement in the amount of 243,957.1 thousand tenge.
DVGA according to RMS
Electronic office control allows online detection of violations in the public procurement system
The Department of Internal Governmental Audit for Dispute Resolution suppresses violations in the field of public procurement online, including eliminating violations at an early stage, which allows organizers of public procurement to correct errors on their own, without administrative burden and penalties.
At the same time, full automation of the public procurement system is carried out within the 93 steps of the Plan of the Nation, the Law of the Republic of Kazakhstan "On State Audit and Financial Control".
For five months of this year, more than 13,528 public procurement procedures fell under a kind of "filter" of the authorized body. To date, violations have already been suppressed in 1,479 cases. Among the frequent violations are the restriction and complication of participation in ongoing procurement, as well as unreasonable deviation from participation in the tender of certain suppliers, on formal grounds.
So, for 5 months of this year, 922 cases of violations related to the restriction and complication of participation in public procurement were suppressed, for example, facts are revealed when the customer requires the mandatory availability of appropriate parameters (material or labor resources) falling under a certain supplier, which infringes on the rights of others suppliers. It also specifies requirements and conditions that unreasonably restrict and complicate the participation of potential suppliers in the competition, which leads to an illegal reduction in the number of potential participants.
The situation in the region is as follows:
- Ayyrtau district - 19
- Akzhar district - 59
- Akkayyn district - 19
- Esil district - 93
- Zhambyl district - 44
- Magzhana Zhumabayeva - 35
- Kyzylzhar region - 93
- Mamlyutsky district - 14
- them. G. Musrepova - 181
- Taiynshinsky district - 51
- Timiryazevsky district - 5
- Ualikhanov district - 16
- Shal Akynsky district - 24
- petropavlovsk - 269
The measures taken will allow to exclude violations of legislation in the field of public procurement, to promote healthy competition among potential suppliers, which, in turn, will affect the optimal spending of money and their timely development.
Public Procurement Audit Department
DVGA according to RMS
The Department of Internal Governmental Audit on DIS held a seminar among employees of the Department to clarify the norms of the new Rules for the conduct of internal governmental audit and financial control, which have come into force, approved by order of the Minister of Finance of the Republic of Kazakhstan dated 03.19.2018 No. 392 (hereinafter referred to as the Rules).
During the seminar, the brought Rules were studied. Carrying out and registration of audit activities from May 05, 2018 is carried out in accordance with the Rules.
May 03, 2018 in the Department of Internal State Audit for NKR with the participation of the chief specialist of the Department of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption in the North Kazakhstan region Akhmetova A.Zh. a seminar was held on the topic "On some issues of assessing the activities of administrative civil servants."
During the event, the chief specialist spoke about some changes in the Standard Methodology for Assessing the Activities of Administrative Civil Servants of Corps "B" (Order of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption Affairs dated January 16, 2018 No. 13).
Answers were given to questions of interest.
The Department of Internal State Audit for the North Kazakhstan region in accordance with paragraphs. 4 tbsp. 14 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control" On May 02, 2018, a seminar was held on the issues of working in the RMS / FC information system of the Ministry of Finance with employees of the IAS of the NKR Akimat. Based on the results of the seminar, the IAS employees were authorized in the IS FC / RMS and work has begun on entering audit materials into the IS FC / RMS.
Also, the IAS was given a proposal to supplement the RMS / FC information system of the Ministry of Finance with the type of audit - performance audit.
On April 03, 06, 10, 12, 2018, the Department of Internal State Audit for RMS held offsite seminars-meetings on compliance with budget legislation and public procurement legislation, to which akims and financial workers of rural districts of the district named after I. G. Musrepova, Shal akyn, Kyzylzhar region, Akkayyn region, Zhambyl region, Mamlyut region, Akzhar region, Ualikhanov region, where the fourth budget level has been introduced. During the seminar, explanations were given on the questions asked.
02/15/2018
On February 15 of this year, the Department of Internal State Audit for the North Kazakhstan region, together with the Department of Public Procurement Methodology of the Ministry of Finance of the Republic of Kazakhstan, held a seminar to clarify the legislation of the Republic of Kazakhstan on public procurement among organizers and customers of public procurement in the North Kazakhstan region.
During the seminar, the head of the Department of Public Procurement Methodology of the Ministry of Finance of the Republic of Kazakhstan E.G. brought to the audience the draft Law of the Republic of Kazakhstan "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Public Procurement and Procurement of Subjects of the Quasi-Public Sector".
During the discussion, the issue of innovations in the legislation of public procurement was raised. All the questions posed were fully answered by EG Seitov. and Deputy Head of the Department Kaparova Z.U.
02/15/2018
On February 16 of this year, E.E. Bagenov, the head of the department of the Internal State Audit Department for the North Kazakhstan region. a round table was held among the organizers and customers of public procurement of the North Kazakhstan region.
The topic of discussion of the round table was the conduct of desk control of public procurement and frequent violations in the field of public procurement.
As a result of the round table, the participants of the seminar received the necessary experience and knowledge, which in the future will help organizers and customers to minimize the violations committed during public procurement. It was also recommended to strictly comply with the requirements of the legislation on public procurement.
Activities of the Department of Internal State Audit in the North Kazakhstan region in 2017
In accordance with the Law of the Republic of Kazakhstan "On State Audit and Financial Control", the Department of Internal State Audit for the North Kazakhstan region (hereinafter referred to as the Department) conducts an audit of financial statements and a compliance audit.
During 2017, the Department carried out 334 audit activities (audit of financial statements and audit of compliance), which covered 223 objects of governmental audit.
The audits carried out covered budgetary funds totaling 74.9 billion tenge, where violations totaling 38.8 billion tenge were identified.
In order to ensure a unified approach when classifying detected violations, as well as generating reports on the results of their elimination, the governmental audit and financial control bodies use a classifier of violations, which is developed and approved by the Accounts Committee for Control over the Execution of the Republican Budget (hereinafter - the Accounts Committee) in agreement with the authorized body for internal government audit.
According to the classifier of violations, the Department revealed violations in the receipt of funds to the budget (revenue side) in the amount of 2.8 million tenge, violations of legislation on public procurement - 23,733.6 million tenge, legislation in accounting and financial reporting - 6,439 , 4 million tenge, current expenses - 4 790.9 million tenge, capital expenditures - 149 million tenge, for the provision of transfers and budget subsidies - 107.6 million tenge, for budget loans - 103.9 million tenge, when managing and using the assets of the state, subjects of the quasi-public sector - 1.3 million tenge, other violations - 3 467.1 million tenge.
Of the total amount of violations of legislation identified by the Department, 2.9 billion tenge is subject to recovery and reimbursement to the budget. By the measures taken to date, it has been restored and reimbursed - 2.8 billion tenge, work in this direction continues.
Based on the results of audit activities and on the basis of instructions sent by the Department to eliminate violations, 322 officials who committed violations were brought to disciplinary responsibility.
The Department, in accordance with the Code of the Republic of Kazakhstan "On Administrative Offenses" for violations of budgetary legislation, legislation on public procurement, accounting and financial reporting imposed 189 administrative penalties for a total amount of a fine of 28 million tenge, of which today it has been collected in budget income of 23.5 million tenge or 83%, for the balance - 4.5 million tenge, the deadline for voluntary payment did not come, and all materials were transferred for compulsory collection.
In order to implement the Action Plan for 2015-2017 on the implementation of the Anti-Corruption Strategy of the Republic of Kazakhstan for 2015-2025 and countering the shadow economy and in accordance with the Law of the Republic of Kazakhstan "On State Audit and Financial Control", the Rules of interaction for monitoring budgetary payments carried out by the treasury bodies (compliance risks (compliance control). These rules provide for the interaction of the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan and the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan to identify signs of violations of the laws of the Republic of Kazakhstan, through the selection of registered civil transactions and payments made, falling under risk profiles and taking response measures.
Thus, in 2017, 137 contracts were under compliance control under civil law transactions registered by the Treasury Committee, which were analyzed and studied in full by the Department, as a result of 1 contract violations of the law were confirmed.
The Department also carries out office control of public procurement, which is carried out without visiting the governmental audit facility based on the analysis and comparison of information systems data, as well as other information about the activities of the governmental audit facility.
Thus, during 2017, the Department covered 22,442 public procurement procedures (lots) for a total of 204 billion tenge, of which 1,479 procedures for 41.4 billion tenge were carried out with violations.
On the established violations of the in-house control, 1426 notifications were sent to eliminate the violations revealed by the results of the in-house control, which were executed in full by canceling or revising the results of public procurement.
It should be noted that in connection with the timely execution of notifications by eliminating violations revealed by the results of in-house control, officials in 227 cases were exempted from administrative liability in accordance with Part 2 of the note of Art. 207 KRKoAP for the amount of more than 36 million tenge.
It should be noted that in January of this year, amendments and additions were made to the Law of the Republic of Kazakhstan “On State Audit and Financial Control”.
The concept of an assistant to the state auditor has been introduced - a civil servant with professional knowledge in the field of accounting and auditing, who has the right to participate in government audit. The rights and obligations of the assistant to the state auditor are also defined.
In addition, the procedure for appealing legal acts, actions (inaction) of governmental audit and financial control bodies and (or) their officials has been determined.
In conclusion, I would like to note that for 2018 the Department plans to conduct an audit of financial statements and compliance in accordance with the List of Objects of Governmental Audit for 2018 (the list is posted on the Department's website).
At the same time, cameral control is carried out only through the web portal of public procurement, including sending notifications and their execution.
It is also planned to introduce an electronic state audit system, which will allow, without going to the facility, to carry out an audit remotely through the use of information technologies.
Control over the use of targeted transfers
In October this year, the Department of Internal State Audit for the North Kazakhstan region carried out audit activities covering the use of targeted transfers for the construction of residential buildings and the reconstruction of water supply networks and heating networks, as a result of which financial violations, procedural violations and violations of legislation on state purchases.
So, the Department of Architecture, Construction, Housing and Communal Services, Passenger Transport and Highways of the Zhambyl District, during the construction of an 18-apartment residential building in the village of Presnovka, paid for work not provided for in the design and estimate documentation in the amount of 1.7 million tenge, also in the amount of 5.0 million tenge, payment was made for the outstanding amount of work. Based on the results of the audit, violations were eliminated, i.e. an adjustment was made in terms of restoration by performing work.
In 2015, the Department of Construction, Architecture and Urban Planning of the Akimat of Akkayyn District reconstructed the distribution networks, water pipelines and outlets of rural settlements connected to the Bulaevsky group water supply system of the Cherkasskoye village of the Akkayyn District worth 184.8 million tenge. At the same time, a commission inspection of the constructed facility established that despite the fact that the facility was put into operation in 2015, the population for two years was not provided with high-quality drinking water and water supply services, the population's access to centralized water supply was not ensured, namely due to poor quality construction, technical malfunctions and gusts occurred, for which no remedial measures were taken within two years. Currently, the contractor LLP "Perspektiva" is carrying out work to correct the problems.
Similar violations were established in the Kyzylzhark district department of architecture, construction, housing and communal services, passenger transport and highways and the Department of construction, architecture and urban planning of the Magzhan Zhumabayev district during the reconstruction of water supply networks in eight rural settlements.
The identified violations indicate the lack of sufficient control on the part of officials regarding the effective use of the allocated budget funds.
Upon completion of the audit activities, the audit objects were directed to eliminate the identified violations and consider the responsibility of the officials who committed them. As a result of the audit, nine officials were brought to disciplinary responsibility, two officials were administratively liable, and three audit materials were transferred to law enforcement agencies for consideration.
Head of audit department
public sector №1 Kenzhebaev TB
January 26 this year employees of the KSU "Center for Analysis and Development of Interfaith Relations" of the Department of Religious Affairs, an informational and explanatory meeting with employees of the Department of Internal State Audit in the North Kazakhstan region.
During the meeting, the listeners were explained the main aspects of the legal support of the policy implemented by the state in the sphere of religion, information was provided about the religious situation in the Republic of Kazakhstan and the North Kazakhstan region, the current legislation in the religious sphere and responsibility for its violation, about destructive religious organizations, their signs and working methods. A total of 30 people took part in the event.
Results of the activities of the Department of Internal State Audit in the North Kazakhstan region for 10 months of 2017
The scope of the Department's activities is the analysis and assessment of the management and use of budgetary funds, assets of the state and subjects of the quasi-public sector, related grants, government and government-guaranteed loans, including other activities related to budget execution, based on the risk management system.
The Department also carries out in-house control, the purpose of which is to timely suppress and prevent violations, grant the object of governmental audit the right to independently eliminate violations identified by the results of in-house control, and reduce the administrative burden on objects of governmental audit.
For 10 months of 2017, the Department carried out 294 audit activities, which covered 201 objects of state audit, covered budget funds in the amount of 58 billion 764 million tenge, revealed violations in the amount of 28 billion 230 million tenge.
According to the classifier of violations, violations are divided into financial and procedural.
Financial violations - violations that entailed the unjustified use of budgetary funds, subject to compensation and restoration.
Violations of a procedural nature - violations that did not entail unjustified use of budget funds.
So, out of the total amount of identified violations, the financial ones amount to 1 billion 70 million tenge. Of these, 153.1 million tenge is subject to reimbursement, 916.8 million tenge is subject to recovery, which were promptly eliminated by the measures taken.
Procedural violations amounted to 27 billion 160 million tenge.
Based on the results of audit activities, 256 officials were brought to disciplinary responsibility.
For 10 months of 2017, cameral control covered 21,047 procedures for the amount of 182 billion 931.9 million tenge.
Violations were found in 1,363 procedures in the amount of 35.8 billion tenge, for which violations were promptly eliminated by the objects of control.
In order to implement the Action Plan for 2015-2017 on the implementation of the Anti-Corruption Strategy of the Republic of Kazakhstan for 2015-2025 and countering the shadow economy and in accordance with the Law of the Republic of Kazakhstan "On State Audit and Financial Control", the Rules of interaction for monitoring budget payments made by the treasury authorities (compliance risks (compliance control)). These rules provide for the interaction of the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan and the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan to identify signs of violations of the legislation of the Republic of Kazakhstan, through the selection of registered civil transactions and payments made that fall under the risk profiles and taking response measures.
So for 10 months of 2017, 135 contracts were under compliance control on civil transactions registered by the Treasury Committee, which were analyzed and studied in full by the Department, as a result, under 2 contracts, violations of the law were confirmed. Based on the revealed violations, the Department has given appropriate recommendations to the audit objects to prevent further violations.
Within the competence provided by the legislation of the Republic of Kazakhstan on administrative offenses, the Department initiates administrative proceedings.
For admitted administrative offenses provided for by the Code of Administrative Offenses of the Republic of Kazakhstan, 141 decisions were issued on the imposition of administrative penalties in the form of a fine in the total amount of 21,873.2 thousand tenge, of which 15,066.8 thousand tenge were collected as budget income as of the reporting date or 69%, including:
- based on the results of audit activities of the Department - 85 (60%) resolutions were issued in the amount of 12 581.6 thousand tenge, 11 340.5 million tenge were collected;
- according to the representations of the prosecutor's office - 21 (15%) decisions in the amount of 1588.3 thousand tenge, collected in full;
- based on materials submitted by the Internal Audit Service, the Audit Commission, the Accounts Committee for Control over the Execution of the Republican Budget - 18 (13%) resolutions in the amount of 2,745.5 thousand tenge, 1 230.4 thousand tenge were collected;
- according to the materials of public interest organizations, 17 (12%) resolutions were issued in the amount of 4,957.8 thousand tenge, of which 907.6 thousand tenge were collected.
For the remainder of the uncollected fines, the deadline for voluntary payment has not come, and for those that have come, the materials have been transferred for enforced collection.
In accordance with the current legislation, the Department submits audit materials to law enforcement agencies for making a procedural decision. Over the past period of 2017, 37 materials were transferred to law enforcement agencies (Anti-Corruption Service for North Kazakhstan Oblast) in the amount of 432.9 million tenge.
Cameral control
For 10 months of 2017, the Department of Internal State Audit in the North Kazakhstan region of the KVGA of the Ministry of Finance of the Republic of Kazakhstan, within the framework of in-house control, covered 21,302 procedures (lots) of public procurement for a total amount of 192.7 billion tenge, of which, in violation of 1,382 procedures (lots) for the amount of 39 billion tenge.
In the course of in-house control, 1329 notifications were sent to eliminate violations revealed by the results of in-house control on 1382 public procurements (lots) in the amount of 39 billion tenge, including:
- at the stage of publishing the announcement of public procurement by the method of tender / auction, 686 notifications were sent to eliminate violations for 686 public procurements (lots) in the amount of 17.1 billion tenge;
- at the stage of discussing the draft tender documentation by means of a tender / auction, preliminary consideration of tender bids of potential suppliers, 26 notifications on elimination of violations on 31 public procurements (lots) in the amount of 2.7 billion tenge;
- at the stage of summing up the results of public procurement by the method of tender / auction, 211 notifications were sent to eliminate violations for 259 public procurements (lots) in the amount of 18.7 billion tenge, of which 185 public procurements (lots) in the amount of 6.8 billion tenge canceled, 74 state purchases in the amount of 15 billion tenge, the results were revised. As a result of the revision of the results of public procurement within the framework of cameral control, budget savings amounted to 88.8 million tenge;
- by way of requesting price proposals, from one source, from a commodity exchange - 406 notifications on elimination of violations on 406 state purchases (lots) in the amount of 468.7 million tenge.
Over the past period of 2017, the office control of public procurement revealed 208 cases falling under the composition of an administrative offense, including: under Part 1 of Art. 207 КРКоАП - 103; under Part 5 of Art. 207 КРКоАП - 55; under Part 8 of Art. 207 КРКоАП - 35; under Part 9 of Art. 207 KRKoAP - 15, totaling 33.8 million tenge, which the organizers independently eliminated within the time period established by law and, accordingly, were released from administrative responsibility.
One of the main reasons that create conditions for illegal actions of the organizers is insufficient knowledge of the current legislation, often improper consideration by members of the competition commissions of the competitive bids of potential suppliers at the preliminary admission stage to provide them with the right to bring the bids in line in a timely manner, unjustified rejection of the bids of potential suppliers for reasons not provided for the legislation of the Republic of Kazakhstan on public procurement and vice versa of unjustified admission to participation in the tender of competitive bids of potential suppliers.
In order to reduce the level of violations in the field of public procurement, the Department regularly conducts seminars with organizers of public procurement in terms of clarifying the norms of legislation on public procurement and discussing the most common violations.
Head of the Public Procurement Audit Department
Department of Internal Government Audit for DIS
Bagenov E.E.
To conduct a systematic independent assessment of the reliability and effectiveness of the corporate governance, risk management and internal control system, the Company conducts an internal audit.
Internal audit is carried out by the Internal Audit Department of the Company, the head of which is appointed in agreement with the Board of Directors.
The Internal Audit Department is functionally accountable to the Audit Committee of the Board of Directors and is directly subordinate to the General Director of the Company.
Internal audit is an activity involving the provision of independent and objective, reasonable and substantiated guarantees and advice to the Board of Directors, the Audit Committee, as well as the General Director and senior management, aimed at improving the Company's activities. The internal audit function contributes to the achievement of the Company's goals using a systematic and consistent approach to assessing and improving the efficiency of internal control, risk management, and corporate governance processes.
The main functions of the Internal Audit Department include:
- assessment of the efficiency of the internal control system of the Company's business processes;
- assessment of the effectiveness of procedures to ensure the safety and lawful use of the Company's assets;
- assessment of the effectiveness of the internal control system over the reliability of the Company's external and internal reporting;
- assessment of the effectiveness of internal control over compliance with the requirements of applicable current legislation and regulatory organizations, internal organizational and administrative documents and regulations, decisions of the Company's management bodies;
- assessment of the effectiveness of information systems, IT processes, automated processes and their compliance with the Company's Strategy;
- assessment of the effectiveness of measures to combat fraud and corruption in the Company. Participation, at the request of the Audit Committee and the General Director of the Company, in investigations of signs of fraud and violations of the Code of Corporate Conduct;
- organizing the work of the system for collecting and processing information about the signs and facts of fraud and corruption - a hotline for combating fraud, corruption and other violations of the Corporate Code;
- assisting the Company in organizing an integrated risk management system (IRMS), monitoring it;
- on the basis of audits, special inspections, investigations and consultations, development of recommendations for improving the Company's activities and eliminating deficiencies, bringing them to the attention of persons who can provide them with due consideration;
- control over the implementation of measures to improve the internal control system, corporate governance and risk management processes, developed following the results of audits and investigations;
- interaction with the Audit Commissions and external auditors of the Company, participation in audits of the implementation of the recommendations of the external auditor and the Audit Commissions.
The Head of the Internal Audit Department reports twice a year to the Audit Committee and the Board of Directors on the results of the Department's activities for the reporting period, and also regularly, within the framework of current in-person and absentee meetings, provides information on other issues related to the competence of the Audit Committee. The Head of the Internal Audit Department is Galina Yurievna Delvig.
Delvig Galina Yurievna
Head of the Internal Audit Department
Born in 1960
Graduated from the Moscow Institute of National Economy. G.V. Plekhanov.
Since 2008, Head of the Internal Audit Department of Gazprom Neft PJSC.
Share in the authorized capital as of December 31, 2016
Internal audit department structure
In 2016, as part of the implementation of operational audit projects, the Internal Audit Department assessed the effectiveness of the internal control system, which was carried out in the following areas: accounting for oil, APG, procurement of oilfield services, accounting for the quantity and ensuring quality control of oil products, shipment, storage, transshipment and sale petroleum products, material and technical resources management, assessment of processes in the field of the Company's financial activities and the work of the IT function.
Company Auditor approved by the General Meeting of Shareholders at the suggestion of the Board of Directors. The preliminary assessment of candidates for audit organizations is carried out by the Audit Committee.
Taking into account the recommendations of the Internal Audit Department, the management has developed and is implementing a set of measures to improve the efficiency of the internal control system of business processes, and is making changes to the regulatory and methodological base.
In addition to auditing, the Department is developing a direction of consulting services aimed at improving the Company's business.
As part of the activities of the Internal Audit Department on risk management in 2016, the main area of \u200b\u200bwork was methodological support of the Company and its subsidiaries and large projects on procedures for identifying and assessing risks in the form of risk sessions (cross-functional meetings with managers and employees) held in according to the approved plan.
In order to develop IRMS, the employees of the Department conducted training events for risk coordinators of DOs, the implementation of initiatives to integrate the risk management system and business planning processes, management of large investment projects and internal audit (systematization of information on risks analyzed or identified during audits) ...
In accordance with clause 4. The Internal Audit Policy of the Company approved by the Board of Directors (Minutes No. 407 dated December 16, 2019), the functions of internal audit include:
- With regard to the implementation and application of unified approaches established in the ROSSETI Group of Companies to the construction, management and coordination of the internal audit function in the Company and SDCs:
- 1.1. development of proposals on the most optimal form of implementation of the internal audit function in the Company and SDCs;
- 1.2. implementation of activities to introduce in the Company unified principles for building the internal audit function and assessing the implementation of the internal audit function established in the ROSSETI Group of Companies;
- 1.3. development and implementation of methodological documents regulating the activities of internal audit (policies, regulations, regulations, methods, instructions and other documents) in accordance with the methodological documents developed by PJSC Rosseti;
- 1.4. Formation of proposals for the development of documents defining uniform approaches and principles in the ROSSETI Group of Companies to the construction, management and coordination of the internal audit function, participation in working groups for the development of documents on regulatory support of internal audit activities.
- 1.5. organization and implementation of measures to automate the internal audit of the Company and its subsidiaries and affiliates.
- 2.1. planning, organizing and conducting internal audits of business processes (areas of activity), business functions, projects / plans / programs, structural and separate divisions and other objects of inspection of the Company on the issues of ensuring:
- compliance with the requirements of legislation, sectoral regulatory legal acts, internal regulations, standards and other internal documents (with the exception of technical regulations, standards and rules governing the operation of power grid facilities), contractual obligations;
- fulfillment of instructions of the state bodies of the Russian Federation on the functioning and development of the electric grid complex;
- fulfillment of decisions / instructions (instructions) of management bodies, requirements of organizational and administrative documents and other internal documents;
- efficiency, cost-effectiveness and efficiency of activities;
- reliability, reliability, completeness and timeliness of preparation of accounting (financial) and management reports;
- safety of assets.
- 2.2. implementation of the practice of conducting thematic audits conducted by all power grid companies belonging to the ROSSETI Group on a specific topic in accordance with a unified audit program;
- 2.3. conducting inspections, performing other tasks on behalf of the Board of Directors (Audit Committee) and / or the executive bodies of the Company on issues related to the competence of internal audit;
- 2.4. organization, planning, provision of auditing of subsidiaries and affiliates;
- 2.5. participation in the activities of the audit commissions of subsidiaries and dependent companies of employees of the internal audit division of the Company as elected members of the audit commissions or invited experts;
- 2.6. participation in specialized (official) investigations on the facts of abuse (fraud), causing damage to the Company and subsidiaries and dependent companies, inappropriate, ineffective use of resources and other facts of unfair / illegal actions of employees and third parties;
- 2.7. informing the Board of Directors (Audit Committee), the Sole Executive Body / Management Board on the results of audits, submitting recommendations for eliminating violations and shortcomings identified during audits, and proposals for improving the efficiency and effectiveness of internal control, risk management and corporate governance systems, for improving activities of the Company and SDCs;
- 2.8. monitoring the implementation of corrective action plans aimed at eliminating violations and shortcomings identified in the course of inspections, and implementing recommendations and proposals for improving the activities of the Company and its subsidiaries and affiliates;
- 2.9. organization and conduct of post-audits in relation to business processes (areas of activity), business functions, projects / plans / programs, structural and separate divisions and other objects of verification.
- 3.1. assessment of the effectiveness of the internal control system, including:
- assessment of the state of the internal (control) environment in the Company (including the assessment of such elements of the control environment as the philosophy of the internal control system, honesty and ethical values, organizational structure, distribution of powers and responsibilities, personnel management);
- assessment of the effectiveness of the implementation of the internal control policy;
- assessment of the process of setting goals in the Company, including determining the adequacy of the criteria used to analyze the degree of fulfillment (achievement) of the set goals;
- identification of deficiencies in the internal control system that did not allow (do not allow) to achieve the set goals;
- assessment of the risk management process;
- assessment of issues of organization, construction and implementation of internal controls (control procedures) built into the processes;
- assessment of the issues of organizing information interaction (information exchange process) in the Company;
- assessment of the process of organizing monitoring in the Company, including the results of the implementation (implementation) of measures to eliminate violations and shortcomings, as well as the results of improving the internal control system;
- 3.2. assessment of the effectiveness of the risk management system, including:
- checking the sufficiency and maturity of the elements of the internal control system in the Company for effective risk management, including on the organization of processes, setting goals and objectives, implementing the provisions of the risk management policy, automation tools, regulatory and methodological support, interaction of structural units within the system risk management, reporting, infrastructure, including organizational structure, etc .;
- checking the completeness of identification and correctness of risk assessment at all levels of the Company's management;
- checking the effectiveness of the Company's control procedures and other measures for risk management, including the effectiveness of the use of resources allocated for these purposes;
- analysis of information on realized risks in the Company (including violations revealed as a result of inspections, facts of failure to achieve the set goals, facts of litigation, etc.);
- 3.3. corporate governance assessment, including:
- verification of compliance with ethical principles and corporate values \u200b\u200bof the Company;
- checking the procedure for setting goals of the Company and monitoring / controlling their achievement;
- checking the level of regulatory support and procedures for information interaction (including on issues of risk management and internal control) at all levels of the Company's management, including interaction with stakeholders;
- verification of ensuring the rights of shareholders, including controlled companies, and the effectiveness of relationships with stakeholders;
- checking the procedures for disclosing information on the activities of the Company;
- 3.4. providing advice to the executive bodies of the Company on internal control, risk management and corporate governance issues (while maintaining the independence and objectivity of internal audit).