In order to strengthen the corporate spirit and psychological relief of employees, the Department of Internal State Audit organized an excursion to the botanical garden in the format of an on-site team building. The staff of the Department of Internal Public

In accordance with paragraph 4. Politicians internal audit 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 uniform approaches established in the Rosseti Group of Companies to the construction, management and coordination of the internal audit function in the Company and SDEs:

1.1. development of proposals on the most optimal form of implementation of the internal audit function in the Company and SDEs;
1.2. carrying out activities to introduce in the Company the uniform principles for building the internal audit function and evaluating 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 that define 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 the regulatory support of internal audit activities.
1.5. organization and implementation of measures to automate the activities of the internal audit of the Company and SDCs.

In terms of internal audit, participation in other verification activities in the Company and SDCs:

2.1. planning, organizing and conducting internal audits of business processes (lines of activity), business functions, projects/plans/programs, structural and separate divisions and other objects of the Company’s audit to ensure:

compliance with the requirements of the law, industry regulations, internal regulations, standards and other internal documents (with the exception of technical regulations, standards and rules governing the operation of electric grid facilities), contractual obligations;
fulfillment of orders of state bodies Russian Federation on the issues of functioning and development of the electric grid complex;
implementation of decisions/instructions (orders) of management bodies, requirements of organizational and administrative documents and other internal documents;
efficiency, economy and performance;
reliability, reliability, completeness and timeliness of preparation of accounting (financial) and management reporting;
safety of assets.

2.2. implementation of the practice of conducting thematic audits conducted by all electric grid companies that are part of 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 executive bodies of the Company on issues within the competence of internal audit;
2.4. organizing, planning, and ensuring audits of subsidiaries and affiliates;
2.5. participation in the activities of the audit commissions of SDCs of employees of the internal audit unit of the Company as elected members of the audit commissions or invited experts;
2.6. participation in specialized (official) investigations into cases of abuse (fraud), causing damage to the Company and SDCs, inappropriate, inefficient use of resources and other facts of dishonest/illegal actions of employees and third parties;
2.7. informing the Board of Directors (Audit Committee), the Sole Executive Body/Management Board about the results of inspections, providing recommendations for eliminating violations and shortcomings identified during inspections, and proposals for improving the efficiency and effectiveness of internal control systems, risk management and corporate governance, for improving activities of the Company and SDCs;
2.8. monitoring the implementation of corrective action plans aimed at eliminating violations and shortcomings identified during inspections, and implementing recommendations and proposals to improve the activities of the Company and SDEs;
2.9. organizing and conducting post-audits in relation to business processes (lines of activity), business functions, projects / plans / programs, structural and separate divisions and other objects of verification.

In terms of providing independent and objective guarantees regarding the effectiveness of internal control, risk management and corporate governance systems, as well as assisting the executive bodies and employees of the Company in developing and monitoring the implementation of procedures and measures to improve the internal control systems, risk management and corporate governance of the Company:

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 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 policy in the field of internal control;
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 goals set;
identification of deficiencies in the internal control system that did not allow (do not allow) to achieve the goals set;
assessment of the risk management process;
assessment of issues of organization, construction and implementation of internal controls (control procedures) built into the processes;
evaluation of organization issues information exchange(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:

verification of 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, implementation of policy provisions in the field of risk management, automation tools, regulatory and methodological support, interaction of structural units within the system risk management, reporting, infrastructure, including organizational structure, etc.;
verification of the completeness of identification and correctness of risk assessment at all levels of the Company's management;
verification of the effectiveness of the Company's control procedures and other risk management measures, including the efficiency 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 goals, facts of litigation, etc.);

3.3. corporate governance assessment, including:

verification of compliance with the ethical principles and corporate values of the Company;
verification of the procedure for setting the goals of the Company and monitoring/control of their achievement;
verification of the level of regulatory support and procedures for information exchange (including on 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;
verification of procedures for disclosing information about the activities of the Company;

3.4. providing advice to the executive bodies of the Company on issues of internal control, risk management and corporate governance (while maintaining the independence and objectivity of internal audit).

The functions of internal audit in terms of organizing effective interaction of the Company with the external auditor of the Company, the Audit Commission of the Company, as well as with persons providing consulting services in the field of risk management, internal control and corporate governance are reflected in Section 8 "Interaction of Internal Audit with Stakeholders" of this Politicians.

The functions of internal audit in terms of preparation and submission to the Board of Directors (Audit Committee) and executive bodies of the Company (Sole Executive Body/Management Board) of reports on the results of internal audit activities are reflected in Section 8 “Interaction of Internal Audit with Stakeholders” of this Policy.

Internal audit performs other functions aimed at achieving the goals and solving the problems defined by this Policy.

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 Company's Internal Audit Department, whose head 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 Director General Companies.

Internal audit is an activity that involves providing the Board of Directors, the Audit Committee, as well as the General Director and senior management with independent and objective, reasonable and justified guarantees and consultations 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 effectiveness of internal control, risk management, and corporate governance processes.

The main functions of the Internal Audit Department include:

assessment of the effectiveness of the internal control system of the Company's business processes;
assessment of the effectiveness of procedures that 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 the 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 on the signs and facts of fraud and corruption - hotline on 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 ensure they are properly considered;
monitoring the implementation of measures to improve the internal control system, corporate governance and risk management processes developed as a result of audits and investigations;
interaction with the Internal Audit Commissions and external auditors of the Company, participation in audits of the implementation of the recommendations of the external auditor and the Internal Audit Commissions.

The head of the Internal Audit Department twice a year reports to the Audit Committee and the Board of Directors on the results of the Department's activities for the reporting period, and regularly provides information on other issues related to the competence of the Audit Committee within the framework of current in-person and absentee meetings. The head of the Internal Audit Department is Delvig Galina Yurievna.

Delvig Galina Yurievna

Head of Internal Audit Department

Born in 1960
Graduated from the Moscow Institute of National Economy. G. V. Plekhanov.
Since 2008, he has been Head of the Internal Audit Department of PJSC Gazprom Neft.

Share in the authorized capital as of December 31, 2016

Structure of the Internal Audit Department

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, purchase of oilfield services, accounting for the quantity and ensuring quality control of petroleum products, shipment, storage, transshipment and sale oil products, management of material and technical resources, 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. 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 changes are being made to the regulatory and methodological framework.

In addition to audit activities, the Department is developing a line of consulting services aimed at improving the Company's business.

As part of the activities of the Internal Audit Department for risk management in 2016, the main area of work was methodological support for the Company and its subsidiaries and major projects on the 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 the IRMS, the employees of the Department conducted training activities for risk coordinators of subsidiaries, 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 about risks analyzed or identified during audits) continues .

1. Department of internal state audit for Akmola region of the Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan.

2. Department of Internal State Audit for Aktobe region of the Committee of Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.

3. Department of Internal State Audit for 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 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 of internal state audit of the Ministry of Finance of the Republic of Kazakhstan.

6. Department of Internal State Audit for the 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 State Audit for Kostanay region of the Committee of Internal State 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 Mangystau Region of the Committee for Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.

12. Department of internal state audit for Pavlodar region of the Committee of internal state 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 State Audit for the city of Almaty of the Committee of Internal State 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. Paragraph 16 in the wording of the order and.about. Minister of Finance of the Republic of Kazakhstan dated December 30, 2019№ 1445 .

17. Department of Internal State Audit for the city of Shymkent of the Committee of Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan.

01/13/2020

In order to strengthen the corporate spirit and psychological relief of employees, the Internal State Audit Department for North Kazakhstan organized a team building with a field trip.

Breaking away from the workplace, moving to a completely new environment is best done in nature. Finding themselves in unusual conditions, away from the office, the team gives out hidden sympathies, unwittingly identifies informal leaders. In the process of performing joint tasks and competitions between teams, the team becomes more united 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 in the North Kazakhstan region held an audit event at the RSU "Military Institute of the National Guard of the Republic of Kazakhstan" for the period from 01/01/2017 to 09/30/2019 on the issue of compliance with the legislation of the Republic of Kazakhstan in the calculation and payment of wages and the validity of the transfer of funds to the card accounts of employees.

The audit was carried out by comparing the names, card account numbers and other details of employees with forms 5-15A of the Treasury.”

As a result of the measures taken, the facts of unjustified transfer of funds to the employees' account cards were established, where the names of current and previously dismissed persons were used.

In accordance with current legislation wage employees are accrued according to the staff list and official salaries. At the same time, the audit found that the transfer of wages to individual employees was carried out 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 payroll.

Thus, in this way, the money was misapplied in the form of wages in the amount of 14,011.8 thousand tenge. In June and August 2019, the amount of 4763.9 thousand tenge was returned to the budget revenue, in October 2019 the amount of 2974.8 thousand tenge was reimbursed to the budget.

For the remaining unreimbursed amount, work is underway to recover from the perpetrators.

The committed violations indicate the lack of proper 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 Anti-Corruption Bureau.

Head of Compliance Audit Department No. 2
Sandybaeva A.M.

Theft of public funds

At the end of 2019, the Department of Internal State Audit in the North Kazakhstan region held an audit event in the State Enterprise "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 validity of the use of subsidies, payroll with deductions and utilities.

The audit found that, in violation of the current legislation, the facts of excessive transfer of wages to 3 employees for a total 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”, no transfer of accrued mandatory pension contributions employees, social contributions, mandatory social health insurance contributions, trade union membership dues, individual income tax and social tax totaling 687.9 thousand tenge.

In addition, in violation of the Labor Code, upon dismissal of an employee, compensation for unused vacation and wages for 4 working days in the amount of 45.0 thousand tenge was not accrued and 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 applications from individuals and legal entities on the actions (inaction) of the organizers and customers of public procurement, of which 300 appeals or 97.7% were considered (desk control - 253 appeals, state audit - 23 appeals, terminated on the basis of requests received from the author of the appeal - 6 appeals, redirected - 12 appeals , written explanations were given - 6 appeals), 7 appeals are under consideration.

FECA in North Kazakhstan region E. Bagenov

Results of in-house audit for 11 months of 2019

Based on the results of in-house control of public procurement of goods, works, services for the period from 01/01/2019 to 11/28/2019, 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 covered by state purchases in the amount of 44,000 lots in the amount of 212 billion 404 million 179 thousand tenge, or 100%. Of these, lots where violations were established - 917 lots (2.1%) in the amount of 34 billion 525 million 177 thousand tenge (16.25%).

917 notifications (917 lots) were sent in 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 in the amount of 147 million 157 thousand tenge.

Thus, within the first direction, 631 notifications (631 lots) were sent in 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;

As part of the second direction, 63 notifications (63 lots) were sent in the amount of 2,330,869 thousand tenge. 63 notifications were executed for the amount of 2,330,869 thousand tenge;

As part of the third direction, 2 notifications (2 lots) were sent in the amount of 248,255 thousand tenge. 2 notifications were executed in the amount of 248,255 thousand tenge.

Within the fourth direction, 149 notifications (149 lots) were sent in the amount of 13,820,306 thousand tenge. 141 notifications were executed in the amount of 13,684,984 thousand tenge, notifications on execution - 8 in the amount of 135,321 thousand tenge

As part of the request for quotations, 29 notifications (29 lots) were sent in the amount of 136,925 thousand tenge. 29 notifications were executed for the amount of 136,925 thousand tenge.

As part of the auction method, 11 notifications (11 lots) were sent in 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 in the amount of 20,551,786 thousand tenge. 3 notifications were executed for the amount of 20,551 thousand tenge.

control of the Far Eastern State Anti-Corruption Administration E. Bagenov

Consideration of appeals from individuals and legal entities on actions (inaction) of organizers and customers of public procurement.

For 10 months of 2019, the Department received 264 appeals from individuals and legal entities regarding the actions (inaction) of the organizers and customers of public procurement, of which 250 appeals or 94.7% were considered (desk control - 204 appeals, state audit - 22 appeals, terminated on the basis of requests received from the author of the appeal - 6 appeals, redirected - 12 appeals, written explanations - 6 appeals were given), 14 appeals are under consideration.

Head of cameral control department
FECA in North Kazakhstan region E. Bagenov

Results of in-house audit for 10 months of 2019

Based on the results of the desk control of public procurement of goods, works, services for the period from 01/01/2019 to 10/31/2019, 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 covered by state purchases in the amount of 42,011 lots in the amount of 208 billion 196 million 541 thousand tenge, or 100%. Of these, lots where violations were established - 886 lots (2.1%) in the amount of 34 billion 342 million 074 thousand tenge (16.5%).

886 notifications (886 lots) were sent in the amount of 34 billion 342 million 074 thousand tenge. Executed - 882 notifications (99.5%) in the amount of 34 billion 308 million 044 thousand tenge, notifications on execution - 4 in the amount of 34 million 029 thousand tenge.

Thus, within the first direction, 624 notifications (624 lots) were sent in the amount of 18,239,130 thousand tenge. 624 notices were executed for the amount of 18,239,130 thousand tenge;

As part of the second direction, 61 notifications (61 lots) were sent in the amount of 2,264,759 thousand tenge. 61 notifications were executed for the amount of 2,264,759 thousand tenge;

As part of the third direction, 2 notifications (2 lots) were sent in the amount of 248,226 thousand tenge. 2 notifications were executed in the amount of 248,226 thousand tenge.

Within the fourth direction, 130 notifications (130 lots) were sent in 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 quotations, 26 notifications (26 lots) were sent in 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 from one source, 29 notifications were sent (29 points of the plan) in the amount of 62,576 thousand tenge. 29 notifications were executed for the amount of 62,576 thousand tenge.

As part of the auction method, 11 notifications (11 lots) were sent in the amount of 130,802 thousand tenge.

Within the framework of commodity exchanges, 3 notifications (3 points) were sent in the amount of 20,552 thousand tenge. 3 notifications were executed for the amount of 20,552 thousand tenge.

Head of camera department
control of the Far Eastern Antimonopoly Service for the SKO
E. Bagenov

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 — Smailova S.N.

The meeting was attended and made a report on the issues under consideration - Deputy Head of the Department of Internal State Audit for the North Kazakhstan Region - Kaparova Z.U., Head of the Desk Control Department - Bagenov E.E.

During the meeting, the issue of changes in the legislation in the field of public procurement was considered.

More than 80 employees attended the seminar budget organizations financed from the city budget. Basically, these are accountants and specialists in public procurement of state bodies.

On June 21 of this year, on the eve of the Day of the Civil Servant, the Department held an oath-taking ceremony for civil servants who first entered the civil service. The Head of the Department, Zlikha Tursyngaliyevna, congratulated the chief specialist of the planning, reporting and analysis department, Shcherban Anna Vladimirovna, 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 Service Ethics for Civil Servants of the Republic Kazakhstan.

In addition, an employee who was first accepted into the public service, A.V. Shcherban was awarded the Code of honor of civil servants of the Republic of Kazakhstan.

Department of Human Resources
and ensure activities

June 27 this year in the Department of Internal State Audit, a regular meeting was held with a representative of the Department of the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption Affairs in the North Kazakhstan region Begalina A. on the topic of familiarization with the recommendations of the OECD Council on issues of public integrity.

At the meeting, the general standards of behavior of civil servants at the workplace, on a business trip, as well as during off-duty hours were announced. All employees of the Department adopted declarations of integrity, which consists in strict observance of generally accepted ethical values, principles and norms of behavior of civil servants.

Department of Human Resources
and ensuring activities

Audit of financial statements

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 financial statements of state institutions and the consolidated financial statements of administrators of budget programs maintained at the expense of the republican and local budgets are subject to audit.

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 for the audit of financial statements, the Procedural Standard "Audit of Financial Statements" has been developed.

Based on the results of the audit of the consolidated or separate financial statements, the following is accepted:

a positive audit report on financial statements - in the absence of material errors;
auditor's report on financial statements with a clause - if material errors are identified.

In cases of ignorance of accounting or loss of accounting documents at the object of state audit, the head of the body of state audit and financial control sends to the head of the object of state audit and to the higher body that manages or manages the object of state audit, an order requiring the restoration of accounting at the object of state audit with determining the deadline for the completion of this work and decides on the temporary suspension of the state audit with the introduction of appropriate changes to the list of objects of state 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 disclaimer of opinion.

Thus, 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 material errors, 6 positive reports and 1 report with a disclaimer of opinion due to lack of accounting. According to 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 state audit to restore accounting. During the audit activities in 2018, violations were identified for a total of 743 million tenge, of which financial reporting violations amount to 19 million tenge.

This year, an audit of the financial statements of 40 state institutions of the region is planned.

Head of Department Department of Internal

Omurzakova A.G.

The Department of Internal State Audit in the North Kazakhstan region for the 1st quarter of 2019 conducted 38 audit activities.

The conducted audit activities covered budget funds for a total amount of 1 billion 523.1 million tenge, where violations were revealed for a total amount of 936.3 million tenge

According to the audit activities carried out on the issue of compliance with the legislation on public procurement, public procurements were covered in the total amount of 1 billion 308.8 million tenge, where violations were identified that affected the results of public procurement, in the amount of 62.2 million tenge, which did not affect the results public procurement - 510.6 million tenge, violation 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 in the amount of 11 billion 458.8 million tenge, for which 288 notifications of elimination of violations.

Of the total amount of detected violations, financial violations amount to 30.9 million tenge. Of which 28.7 million tenge or 92.9% are subject to reimbursement, 2.2 million tenge 7.1% are recoverable. During the reporting period, 426.5 thousand tenge were reimbursed to the budget by the measures taken, and 746.9 million tenge were restored.

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 of 1,659.3 thousand tenge, to date, the entire amount has been recovered to the budget.

Employees of the Department, involved by law enforcement agencies in the capacity of 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 “SUR. Financial Control” of the Ministry of Finance.

Based on the results of the 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 covered public procurement in the amount of 25,014 lots in the amount of 77 billion 149 million 632 thousand tenge, or 100%. Of these, lots where violations were established - 302 lots (1.2%) in the amount of 11 billion 477 million 148 thousand tenge (15%).

302 notifications (302 lots) were sent in the amount of 11 billion 477 million 148 thousand tenge. 279 notifications were executed (76.5%) in the amount of 8 billion 784 million 938 thousand tenge.

Thus, within the first direction, 256 notifications (256 lots) were sent in 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 in the amount of 1,577,667.7 thousand tenge. 4 notifications were executed for the amount of 1,577,667.7 thousand tenge;

Within the third direction, 1 notification (1 lot) was sent in the amount of 83,077.1 thousand tenge. 1 notification was executed for the amount of 83,077.1 thousand tenge;

Within the fourth direction, 1 notification (1 lot) was sent in the amount of 642,531.2 thousand tenge. Notice for execution;

Within the framework of public procurement, 5 notifications (5 lots) were sent by way of request for price proposals in the amount of 25,060.7 thousand tenge. 5 notifications were executed in the amount of 25,060.7 thousand tenge;

As part of public procurement from a single source by direct conclusion of a contract, 29 notifications (29 lots) were sent in the amount of 62,576.2 thousand tenge. 27 notifications were executed for the amount of 60,379.8 thousand tenge;

As part of public procurement by the auction method, 3 notifications (3 lots) were sent in the amount of 27,003.1 thousand tenge. 3 notifications were executed for the amount of 27,003.1 thousand tenge;

As part of public procurement through commodity exchanges, 3 notifications (3 lots) were sent in the amount of 20,551.8 thousand tenge. 3 notifications were executed for the amount of 20,551.8 thousand tenge.

Office Control Department
DVGA for North Kazakhstan region

On March 14, 2019, the first meeting of the Public Council for Combating Corruption under the North Kazakhstan regional branch of the Nur Otan party was held on the implementation of the party 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 “Growing the welfare of Kazakhstanis: increasing incomes and quality of life” in Aiyrtau, Akkayyn and Tayynshinsky districts.

During the meeting, Talgat Bulatovich Kenzhebayev, Head of the Department of Internal State Audit Department for North Kazakhstan region, spoke, where information was provided on the number of officials brought to administrative responsibility in the above areas, and recommendations were made on compliance with the requirements of the legislation of the Republic of Kazakhstan.

Moreover, it was noted that the Department regularly holds 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 on SKO

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 embody the image, thoughts and feelings of a Kyrgyz immigrant so reliably on the screen. Special words of gratitude are worthy of the main director and screenwriter of the film, Sergei Dvortseva. There are no computer special effects in the picture. The main advantages are a realistic plot and a great game of actors.

On January 23 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 the organization of public procurement in Aiyrtau, Akzhar, Tayynshinsky, Ualikhanov regions. Seminar participants on all questions asked fully explained.

Office Control Department
DVGA for North Kazakhstan region

In 2018, the Department of Internal State Audit in the North Kazakhstan region carried out 172 audit activities, of which 44 audit activities in accordance with the List of objects of state audit and 128 unscheduled audit activities.

The conducted audit activities covered budget funds for a total amount of 27 billion 749.2 million tenge, where violations were revealed for a total amount of 11 billion 048.9 million tenge

According to the audit activities carried out on the issue of compliance with the legislation on public procurement, public procurements were covered in the total amount of 7 billion 564.2 million tenge, where violations were identified that affected the results of public procurement in the amount of 3 billion 422.4 million tenge, not affecting the results of public procurement - 1 billion 988.7 million tenge, violations of contractual obligations in the amount of 295.6 million tenge.

Based on the results of in-house control for 2018, 16,512 procedures were covered for a total 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 detected 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 90.1% is to be restored. During the reporting period, 88.8 million tenge was reimbursed to the budget by the measures taken, and 546.2 million tenge was restored.

As a result 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 committed administrative offenses of the Republic of Kazakhstan for a total of 9,151.0 thousand tenge, of which 9,030.5 thousand tenge have been collected to the budget to date.

Employees of the Department, involved by law enforcement agencies in the inspections as specialists, drew up 57 conclusions, where violations were established for a total of 6,029.2 million tenge.

Planning Department,
analysis and reporting

02/23/2019

February 22 this year in the Department of Internal State Audit, a regular meeting was held with a representative of the Department of the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption Affairs in the North Kazakhstan Region Magomedov S.S. on the topic of compliance with the requirements of the Code of Ethics for civil servants of the Republic of Kazakhstan.

At the meeting, the general standards of behavior of civil servants in the workplace, as well as in off-duty hours, were announced.

Department of Human Resources
and ensure activities

On February 1, 2019, in Petropavlovsk, the Department of Internal State Audit for the North Kazakhstan region, together with the Department of Finance 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 regional departments 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 on public procurement procedures, clarifications were given on changes in the law. The questions asked by the speakers were answered.

Office Control Department
DVGA for North Kazakhstan region

Results of in-house control of public procurement

Based on the results of the in-house control of public procurement of goods, works, services, as of February 21, 2019, the total public procurement subject to review amounted to 9,873 lots in the amount of 39 billion 454 million 60 thousand tenge, in total covered public procurement in the amount of 9,873 lots in the amount of 39 billion 454 million 60 thousand tenge, or 100%. Of these, lots where violations were established - 224 lots (2%) in the amount of 4 billion 141 million 346 thousand tenge (11%).

224 notifications (224 lots) were sent in 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 in 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 in the second direction.

Within the third direction, no notifications were sent.

Within the fourth direction, no notifications were sent.

Within the framework of public procurement, 2 notifications (2 lots) in the amount of 4,281 thousand tenge were sent by way of request for quotations. 2 notifications were executed for the amount of 4,281 thousand tenge.

As part of public procurement from a single source by direct conclusion of an agreement, 9 notifications (9 lots) were sent in the amount of 48,800.2 thousand tenge. 7 notifications were executed for the amount of 47950.2 thousand tenge.

As part of public procurement by the auction method, 2 notifications (2 lots) were sent in the amount of 13,651.8 thousand tenge. 2 notifications were executed for the amount of 13,651.8 thousand tenge.

As part of public procurement through commodity exchanges, 2 notifications (2 lots) were sent in the amount of 13,651.8 thousand tenge. 2 notifications were executed for the amount of 13,651.8 thousand tenge.

Office Control Department
DVGA for North Kazakhstan region

On February 01, 2019, 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 to get acquainted with the history of the 20th anniversary of the Nur Otan party, as well as the project 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 strength of mind of every citizen and the implementation of the goals and objectives set by the Nur Otan party.

Department head
Compliance Audit #1
T. Kenzhebaev

On January 31 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 potential suppliers of the North Kazakhstan region. The participants of the seminar on all questions asked were given explanations in full.

Office Control Department
DVGA for North Kazakhstan region

Theft of public funds

At the end of 2018, the Department of Internal State Audit in the North Kazakhstan region held an audit event in the State Enterprise "Kindergarten" Aigolek "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 accrual and payment of wages employee wages, rent, bookkeeping, proper use of parental contributions.

The audit found that as a result of incorrect calculation of the work experience, the assistants of the educator were overpaid wages in the amount of 344.4 thousand tenge, and 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, wages for unworked time in the amount of 9243.6 thousand tenge were transferred, including to 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”, no transfer of accrued mandatory pension contributions of employees of the enterprise in the amount of 2151.4 thousand tenge, social contributions in the amount of 1533.3 thousand tenge was made. tenge, deductions for compulsory social health insurance in the amount of 146.4 thousand tenge, trade union membership fees in the amount of 142.4 thousand tenge, individual income tax in the amount of 1366.3 thousand tenge and social tax in the amount of 2312.9 thousand tenge. tenge.

In addition, violations were established in the conduct of accounting, according to which, for the violations committed, the accountant Ismagulova A.T. brought to administrative responsibility under paragraphs.1 h. 1 Article. 238 of the Code of Administrative Offenses in the form of a fine in the amount of 60.1 thousand tenge.

Thus, as a result of illegal actions by the accountant kindergarten Ismagulova A.T. damage was caused to the state for a total amount of 9661.7 thousand tenge.

The committed violations point to the lack of proper control on the part of officials, which leads to egregious violations.

As a result 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 submitted to law enforcement agencies for taking response measures and an appropriate decision.

Head of Department No. 1
Kenzhebaev T.B.

On January 29 of this year, the Department of Internal State Audit for 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 the police departments of the North Kazakhstan districts in the Police Department of the North Kazakhstan region. Kazakhstan region. The participants of the seminar on all questions asked were given explanations in full.

Office Control Department
DVGA for North Kazakhstan region

On January 25 this year, the Department of Internal State Audit for the North Kazakhstan region in the Shal akyn 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 Timiryazevsky, Esilsky and Shalakyn districts. The participants of the seminar on all questions asked were given explanations in full.

Office Control Department
DVGA for North Kazakhstan region

On January 21 this year, the Department of Internal State Audit for the North Kazakhstan region in the Kyzylzhar 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 and enterprises, akims of rural districts, chief accountants and specialists responsible for organizing public procurement in Kyzylzhar, Akkayyn, Mamlyut, Zhambyl, M. Zhumabaev districts. The participants of the seminar on all questions asked were given explanations in full.

Office Control Department
DVGA for North Kazakhstan region

24.01.2019

On January 11 of the current 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 the penal system for SKO, EU-164/1, EC-164/3, EC-164/6, EC-164/8, branch "Enbek-Kyzylzhar" RSE "Enbek". The participants of the seminar on all questions asked were given explanations in full.

Office Control Department
DVGA for North Kazakhstan region

01/22/2019

According to the State Concept on countering religious extremism and terrorism in the Republic of Kazakhstan for 2018-2022, January 18 of this year. an information and explanatory event was held in the Department with employees of the Department and a representative of the KSU "Center for Analysis and Development of Interfaith Relations" of the Department for Religious Affairs of the North Kazakhstan Region, in which the main measures for the prevention of religious extremism and terrorism aimed at creating immunity in society were announced to radical ideology and zero tolerance for radical manifestations.

Head of work department
with personnel and ensuring activities
Kurmangozhina B.Zh.

The purpose of visiting the Botanical Garden was the flowering of the age-old agave, which in all its 150 years has never bloomed or borne fruit. Agave grows in the exposition of the Mexican Highlands Winter Garden, where you can also see succulents, yuccas, agaves, Cereus cacti. According to 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 Ilkham Kurapov himself. This military engineer came to the city more than a century ago by decree of the Russian Emperor Nicholas II to build the Second Siberian Cannery for the needs of the First World War. The order also contained a clause about the “Russian deep greenhouse”, which gave rise to the Botanical Garden.

On November 30 of the current year, the Department of Internal State Audit for the SKO held a seminar-meeting in the field of legislation on public procurement among akims of rural districts, in which the fourth level of the budget has been introduced. The seminar touched upon the issues of conducting 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 the method of requesting quotations, by the method of tender.

Office Control Department
DVGA for North Kazakhstan region

On November 30 of this year, the Department held a meeting on the ceremony of taking the oath by civil servants who first entered the civil service. The Head of the Department, Zlikha Tursyngalievna, congratulated Oral Daumbayevich Karsakov, a leading specialist of the cameral control department, 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 Service Ethics of Civil Servants of the Republic of Kazakhstan.

In addition, an employee who was first accepted into the public service, O.D. Karsakov was awarded the Code of honor of civil servants of the Republic of Kazakhstan.

05.12.2018

Results of in-house audit for 11 months of 2018

Based on the results of in-house control of public procurement of goods, works, services for the period from 01/01/2018 to 11/30/2018, the total public procurement subject to review amounted to 15,881 lots in the amount of 172 billion 502 million 854 thousand tenge, in total covered by state purchases in the amount of 15,881 lots in the amount of 172 billion 502 million 854 thousand tenge, or 100%. Of these, lots where violations were established - 1,488 lots (9.37%) in the amount of 32 billion 828 million 479 thousand tenge (19.03%).

1,488 notifications (1,488 lots) were sent in the amount of 32 billion 828 million 479 thousand tenge. 1,486 notifications (99.86%) were executed in the amount of 32 billion 802 million 833 thousand tenge.

Thus, within the first direction, 1,091 notifications (1,091 lots) were sent in the amount of 7,633,906.9 thousand tenge. 1090 notifications were executed for the amount of 7,615,459.5 thousand tenge;

As part of the second direction, 39 notifications (39 lots) were sent in the amount of 383,497.7 thousand tenge. 39 notifications were executed for the amount of 383,497.7 thousand tenge;

As part of the third direction, 4 notifications (4 lots) were sent in the amount of 757,079.3 thousand tenge. 4 notifications were executed in the amount of 757,079.3 thousand tenge;

Within the fourth direction, 272 notifications (272 lots) were sent in 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 camera department
control of the Far Eastern Antimonopoly Service for the SKO
E. Bagenov

05.12.2018

Consideration of appeals from individuals and legal entities on actions (inaction) of organizers and customers of public procurement

For 11 months of 2018, the Department received 422 appeals from individuals and legal entities regarding the actions (inaction) of the organizers and customers of public procurement, of which 413 appeals or 97.87% were considered (desk control - 299 appeals, state audit - 20 appeals, terminated on the basis of requests received from the author of the appeal - 11 appeals, redirected - 8 appeals, written explanations - 75 appeals were given), 9 appeals are under consideration.

So, through the public procurement web portal, 263 appeals from individuals and legal entities were received (including 18 appeals manually attached), of which 255 appeals or 96.96% were considered (completely satisfied - 73, partially satisfied - 96, denied satisfaction - 86).

Also, the Department considered with the state audit 20 appeals to the actions (inaction) of the organizers and customers of public procurement, on the basis of which 20 audit activities were carried out, on the issue of compliance with the legislation on public procurement.

Head of camera department
control of the Far Eastern Antimonopoly Service for the SKO
E. Bagenov

05.12.2018

On November 29 of the current year, the head of the department of the Department of Internal State Audit for the North Kazakhstan region Bagenov E.E. a round table was held among the organizers and customers of public procurement in the North Kazakhstan region.

November 27, 2018

In order to strengthen the corporate spirit and psychological relief of employees, the Department of Internal State Audit for the North Kazakhstan region organized an excursion in the format of an on-site team building excursion to the ultra-modern palace of schoolchildren "Digital URPAQ", built on the direct instructions 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 up in the conditions of Digital Kazakhstan. The team got acquainted with the center of robotics, biotechnology, mechatronics and 3D prototyping.

Also, master classes in the artistic and aesthetic direction were prepared for the team, 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 communication with the robot, which sang a song to the guests in English.

Commissioner for Ethics
Department Kaparova Z.U.

Results of in-house audit for 10 months of 2018

Based on the results of in-house control of public procurement of goods, works, services for the period from 01/01/2018 to 10/31/2018, 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 covered by state purchases in the amount of 15,637 lots in the amount of 171 billion 086 million 518 thousand tenge, or 100%. Of these, lots where violations were established - 1,463 lots (9.36%) in the amount of 32 billion 601 million 360 thousand tenge (19.06%).

1,463 notifications (1,463 lots) were sent in 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 in the amount of 7,593,547.4 thousand tenge. 1078 notifications were executed for the amount of 7,591,847.4 thousand tenge;

As part of the second direction, 38 notifications (38 lots) were sent in 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 in the amount of 23,733,225.1 thousand tenge. 258 notifications were executed for the amount of 23,721,361.2 thousand tenge;

As part of the request for price requests, 82 notifications (82 lots) were sent in the amount of 134,210.5 thousand tenge. 82 notifications were executed for the amount of 134,210.5 thousand tenge.

According to 2 notifications, objections were received from the objects of control, of which, according to 1 notification, the Internal State Audit Committee issued a negative opinion, and a positive opinion was adopted on 1 notification (Psycho-Neurological Dispensary, KSU "Health Department of the North Kazakhstan Akimat").

Head of camera department
control of the Far Eastern Antimonopoly Service for the SKO
E. Bagenov

Consideration of appeals from individuals and legal entities on actions (inaction) of organizers and customers of public procurement

For 10 months of 2018, the Department received 395 appeals from individuals and legal entities regarding the actions (inaction) of the organizers and customers of public procurement, of which 383 appeals or 97% were considered (desk control - 277 appeals, state audit - 19 appeals, terminated on the basis of received applications from the author of the appeal - 8 appeals, redirected - 8 appeals, written explanations - 71 appeals), 12 appeals are under consideration.

So, through the public procurement web portal, 246 appeals from individuals and legal entities were received (including 18 appeals manually attached), of which 236 appeals or 95.94% were considered (completely satisfied - 66, partially satisfied - 90, denied satisfaction - 80).

Also, the Department considered with the state audit 19 appeals to the actions (inaction) of the organizers and customers of public procurement, on the basis of which 19 audit activities were carried out, on the issue of compliance with the legislation on public procurement.

Head of cameral control department
DVGA for North Kazakhstan region
E. Bagenov

October 26, 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 event in the KSU "Department of Housing and Communal Services, Passenger Transport and Highways of the Akimat of the City 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 established that the supplier, the Enbek Astana branch, performed 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, for improper performance of obligations, the contractor was not charged a penalty in the amount of 1,125 thousand tenge.

The committed violations indicate the lack of coordinated actions, as well as insufficient control by officials, which leads to gross violations.

Upon completion of the audit activity, an order was sent to the audit object to eliminate the identified violations and consider the responsibility of the officials who committed them. For the violations and.about. head of department Tashkenov D.N. brought to administrative responsibility under paragraphs. 2 hours 11 art. 207 of the Code of Administrative Offenses 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 filed a lawsuit to recover from the branch "Enbek-Astana" RSE on RSE "Enbek" the amount of 10,630 thousand tenge. The audit materials were submitted to law enforcement agencies for an appropriate decision to be made.

Kenzhebaev T.B.

October 26, 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 conducted audit activities covered budget funds for a total of 22 billion 334.8 million tenge, where violations were revealed for a total of 6 billion 418.7 million tenge.

Of the total amount of detected violations, financial ones amount to 1,264.8 million tenge. Of these, 154.8 million tenge is subject to reimbursement, 1,110 million tenge to be restored. To date, 45.8 million tenge has been reimbursed to the budget, 411.5 million tenge has been restored. For the balance of unreimbursed and unrecovered amounts, claims and claims are being processed in accordance with the procedure established by law.

According to the audit activities carried out on the issue of compliance with the legislation on public procurement, public procurements were covered in the total amount of 4 billion 429.4 million tenge, where violations were identified that affected the results of public procurement, in the amount of 2 billion 786 million tenge, which did not affect results of public procurement - 497.5 million tenge.

Office control covered 15,207 procedures for a total amount of 166.4 billion tenge. Violations were established for 32.38 billion tenge. 1,421 notices were sent to the objects to eliminate violations, which were executed in full.

The Department received 365 appeals from individuals and legal entities regarding the actions (inaction) of the organizers and customers of public procurement, of which 356 appeals or 100% were considered (desk control - 268 appeals, state audit - 17 appeals, terminated on the basis of petitions received from the author of the appeal - 7 appeals, redirected - 7 appeals, written explanations - 57 appeals were given), 9 appeals are under consideration.

Based on the results of the audit activities carried out during the reporting period, in order to eliminate the identified violations and consider the responsibility of the persons who committed them, the Department sent 90 instructions. To date, 76 orders have been executed. Work is carried out in accordance with the law on orders that have not been fulfilled on time.

During the reporting period, based on 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 committed 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 in the form of a fine for a total amount of 6,271 thousand tenge, 6,114.5 thousand tenge were collected to the budget.

Head of department
Utargazieva Z.T.

Results of the audit in the implementation of budget investment projects

In July this year, the Department of Internal State Audit in the North Kazakhstan region carried out audit activities covering issues on the use of budget 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 and procedural violations were established.

Thus, the Department of Energy and Housing and Communal Services of the Akimat of the North Kazakhstan Region during the construction of the construction of a railway access track with on-site track development and engineering networks of Syrymbet JSC in the Aiyrtau district of the North Kazakhstan Region within the framework of the Unified Business Support and Development Program "Business Road Map 2020. 1 turn in violation of the approved work schedule by the contractor AksentKZ LLP this year there was a delay in the work schedule, and during the visual inspection of the construction site, a shortage of goods and materials in the amount of 8705.4 thousand tenge was established. In addition, in violation of the Budget Code of the Republic of Kazakhstan for 2017, non-disbursement of budget funds in the amount of 225,343.5 thousand tenge was allowed. 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 sewerage treatment facilities in the city of Petropavlovsk, North Kazakhstan region, 4th stage of reconstruction. An agreement was concluded in April of this year with the contractor KazEdemStroy Group LLP, while at the time of the audit, the deadlines for the production of work were violated, which led to the non-disbursement of budget funds allocated from the republican budget.

Similar violations were found 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 pipeline to the village. Aiyrtau, Aiyrtau district, North Kazakhstan region The DEP, drawn up in March 2015, is subject to adjustment and, accordingly, is not currently subject to implementation.

Failure to use budgetary funds for the above projects creates a threat of untimely, and possibly complete failure to implement the planned projects, as a result of which opportunities are missed for the timely solution of important social and economic problems.

All of the above negative consequences give rise to risks of failure to achieve the indicators of budget programs, as well as failure to achieve results in the implementation of budget investment projects.

The committed violations indicate the lack of coordinated actions and sluggishness, as well as insufficient control on the part of officials.

Upon completion of the audit activities, the audit objects were sent instructions to eliminate the identified violations and consider the responsibility of the officials who committed them. As a result of the audit, 5 officials were brought to disciplinary responsibility. In addition, the audit materials were handed over to law enforcement agencies for making appropriate decisions.

Head of Compliance Audit Department No. 1
Kenzhebaev T.B.
10/16/2018

October 12, 2018

On September 28 of this year, the Internal State Audit Department 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 in the Kyzylzhar district of the North Kazakhstan region.

During the discussion, questions were raised on innovations in the legislation of public procurement, as well as questions on conducting in-house control of public procurement. All questions are answered with complete explanations.

Office Control Department
DVGA for North Kazakhstan region

October 11, 2018

On October 9 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 Aiyrtau district and the district named after. G. Musrepov, in which the fourth level of the budget has been introduced. During the seminar, clarifications were given on the questions asked.

Office Control Department
DVGA for North Kazakhstan region

10/06/2018

Results of in-house audit for 9 months of 2018

Based on the results of in-house control of public procurement of goods, works, services for the period from 01/01/2018 to 09/28/2018, 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 covered by state purchases in the amount of 15,207 lots in the amount of 166 billion 373 million 440 thousand tenge, or 100%. Of these, lots where violations were established - 1,421 lots (9.34%) in the amount of 32 billion 382 million 881 thousand tenge (19%).

1,421 notifications (1,421 lots) were sent in the amount of 32 billion 382 million 881 thousand tenge. 1,416 notifications were executed (99.65%) in the amount of 32 billion 369 million 39 thousand tenge.

Thus, within the first direction, 1,054 notifications (1,054 lots) were sent in the amount of 7,548,045.5 thousand tenge. 1,050 notifications were executed for the amount of 7,536,703.5 thousand tenge;

As part of the second direction, 36 notifications (36 lots) were sent in the amount of 374,991.4 thousand tenge. 36 notifications were executed for the amount of 374,991.4 thousand tenge;

As part of the third direction, 4 notifications (4 lots) were sent in the amount of 757,079.3 thousand tenge. 4 notifications were executed in the amount of 757,079.3 thousand tenge;

Within the fourth direction, 248 notifications (248 lots) were sent in 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 in the amount of 125,014 thousand tenge. 79 notifications were executed for the amount of 125,014 thousand tenge.

Head of camera department
control of the Far Eastern Antimonopoly Service for the SKO
E. Bagenov

09/08/2018

Consideration of appeals from individuals and legal entities on actions (inaction) of organizers and customers of public procurement

For 9 months of 2018, the Department received 365 appeals from individuals and legal entities regarding the actions (inaction) of the organizers and customers of public procurement, of which 356 appeals or 100% were considered (desk control - 268 appeals, state audit - 17 appeals, terminated on the basis of received petitions from the author of the appeal - 7 appeals, redirected - 7 appeals, written explanations - 57 appeals), 9 appeals are under consideration.

So, through the public procurement web portal, 233 appeals from individuals and legal entities were received (including 19 appeals manually attached), of which 224 appeals or 96.14% were considered (completely satisfied - 60, partially satisfied - 88, denied satisfaction - 76).

Also, the Department considered with the state audit 17 appeals to the actions (inaction) of the organizers and customers of public procurement, on the basis of which 17 audit activities were carried out, on the issue of compliance with the legislation on public procurement.

Head of cameral control department
DVGA for North Kazakhstan region
E. Bagenov

10.10.2018

The role of audit in the fight against corruption

All state bodies are involved in the process of combating corruption. For state 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, signs of corruption and the prerequisites for it are revealed. With the transition to state audit, the main attention of auditors is given to analyzing the causes of systemic violations, developing recommendations for their elimination.

When planning audit activities, much attention is paid to areas where violations are most likely. For this, a risk management system is used in the work. In addition, work is underway to interact with the audit commission, the Nur Otan party, and the media.

In case of establishing facts of illegal spending of budgetary funds, all measures provided for 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, the mechanisms for issuing and revoking a state auditor certificate are legislatively fixed. A candidate applying for the qualification of a state auditor is checked for a criminal record, bringing to administrative and disciplinary liability.

In order to reduce corruption risks at the objects of the audit, the formation of the audit team is aimed at eliminating conflicts of interest. Before going to the audited objects, a briefing is held with an explanation of anti-corruption legislation and rules of conduct at the audited object. All stages of the state audit are under constant control of higher 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, reduce corruption risks. In order to exclude direct contacts of state auditors with the objects being inspected, a single database has been created and is functioning, which is integrated with other information systems of state bodies.

When conducting audit activities, the daily fight against corruption will continue to be carried out.

Head of Planning Department,
analysis and reporting Milushina I.N.

09.10.2018

On October 8, 2018, a meeting was held in the Department of Internal State Audit for 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 "The growth of the welfare of Kazakhstanis, the increase in income and quality of life" dated October 05, 2018.

Deputy Head of the Department Kaparova Zauresh Uashevna noted that the Message has a pronounced social character. In this document, the Head of State raises the most pressing issues that have recently worried the people of Kazakhstan, as well as specific measures to address them. These are issues of increasing the income of the population, regulating the housing and communal services sector, limiting the tariffs of natural monopolies, lending to SMEs, financial stability, and supporting the younger generation - the youth of Kazakhstan.

During the meeting, six important parts of the Message were announced:

Income growth.
Improving the quality of life.
Creation of a comfortable living environment.
State apparatus focused on the needs of citizens.
Effective foreign policy.
The involvement of every Kazakhstani 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 item on the agenda is the development transport logistics SKO. The project is being implemented as part of the Nurly Zhol program. This year, more than 11 billion tenge was allocated for the reconstruction of roads of national importance. 9 of them have already been mastered.

Kaparova Zauresh Uashevna, Deputy Head of the Department of Internal State Audit, spoke about the identified violations based on the results of in-house audit.

— As a result of the 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 have been recognized as the winner. The amount of disbursed funds amounted to 756 million tenge. KST-44 "Astrakhanka-Smirnovo-Kiyaly-Tayynsha-Alekseevka" major repairs of the road were carried out. Violations were established in terms of admission to the participation of a potential supplier who does not meet the qualification requirements.

The results of cameral control are also disappointing. This year, the auditors have already identified violations in 4 procedures of the Nurly Zhol program, their total amount was about 2 billion tenge.

For these 4 procedures, we sent notices to eliminate the identified violations. Notifications were executed in full. At the same time, the results of public procurement 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 Older Persons was held in the Department of Internal State Audit in the North Kazakhstan region for pensioners of the Department

The Head of the Department Utargaziyeva Z.T. delivered a greeting and congratulations. “Today is a holiday - a day of thanksgiving, and respect for the 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 gave us.”

The team of the Department of Internal State Audit for the North Kazakhstan region heartily congratulates Dauriya Beimbetovna! I sincerely wish you good health, inexhaustible energy, success in your studies and great prospects! Congratulations on your admission to the Bolashak program

Chief Specialist-State Auditor of the Department of Internal State Audit for the North Kazakhstan Region of the KVGA of the Ministry of Finance of the Republic of Kazakhstan Bugasova Dauriya Beimbetovna passed the 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 trust from the state, advanced training as a specialist, obtaining international experience and knowledge, a big step towards your successful future!

Department team
internal state audit for DIS

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, the Day of open doors.

Activities of the Department of Internal State Audit in the SKO for the past period of 2018

During 2018, the Department of Internal State Audit in the North Kazakhstan region carried out 93 audit activities, which covered budget funds for a total of 18.5 billion tenge, where violations were revealed for a total of 6.2 billion tenge. At the same time, financial violations - 2.8 billion tenge, violations of the legislation on public procurement - 3.4 billion tenge.

Of the total amount of violations, about 478 million tenge was recovered by restoring the supply of goods, the provision of services and the performance of work, reimbursement to the budget, reflection in accounting and bringing into line.

Based on the results of control measures, the state auditors of the Department draw up an audit report, an audit opinion and issue instructions to eliminate the identified violations, information on the execution of which is provided by the audited objects within the established time limits.

90 orders were issued to eliminate the identified violations and to consider the responsibility of the persons who committed them, of which 83 were executed. According to the Code of Administrative Offenses, 27 officials were fined 2.8 million tenge, which were recovered in full to the budget. Disciplinary sanctions were received by 97 perpetrators.

At the same time, the Department sends all materials of audit activities to the National Anti-Corruption Bureau in order to identify signs of a criminal offense by officials of the object of state audit.

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 expert opinions, according to which violations of the law totaling 4.9 billion tenge were established.

In addition, the Department of Internal State Audit performs in-house control without visiting the object of state audit, based on the information received on the public procurement web portal.

The purpose of in-house control is to timely suppress and prevent violations, as well as to provide the object of state audit with the right to independently eliminate violations.

Thus, over the past period, with the help of in-house control, more than 15 thousand public procurement procedures were checked for a total of 161 billion tenge. As a result, state auditors found violations in 1,364 procedures totaling 28 billion tenge, which were eliminated in full by canceling or reviewing decisions on the results of public procurement.

In addition, our superior body, the Internal Audit Committee, has developed criteria for selecting situations in which violations are possible.

Based on the results of the analysis of the information and materials of the treasury bodies obtained on the basis of these criteria in the course of interaction between the Committee and the Treasury Committee on the principle of compliance risks (compliance - control), prompt response measures are taken, and the work being done gives certain results.

Thus, during 2018, out of 22 contracts received by the Department from the Committee, the risks of financial violations and violations of public procurement laws under 9 contracts for a total of 64.2 million tenge were confirmed. Based on the results of the work carried out, 9 instructions were sent to eliminate violations and prevent them from happening in the future, responsible persons were brought to disciplinary responsibility, 37 million tenge were restored and reimbursed to the budget, explanatory work was carried out with the employees of the audited objects to prevent future violations.

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 state audit and financial control bodies systematically analyze the results of the ongoing state audit and financial control, summarize and investigate the causes and consequences of identified violations and shortcomings in the process of budget execution, the use of state assets and subjects of the quasi-public sector.

Based on the results of the analysis, the state audit and financial control bodies develop proposals for improving the budget legislation of the Republic of Kazakhstan and developing financial system of the Republic of Kazakhstan and submit them for consideration to the relevant authorized bodies.

Deputy Head
Department Kaparova Z.U.

On September 7 of this year, a seminar was held at the Department of Internal State Audit on combating corruption, with the invitation of representatives of the branch of the Nur Otan Party, the head of 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 for North Kazakhstan inspector - Zaytseva S.N.

Inspector Zaitseva S.N. amendments and additions to the anti-corruption legislation were brought, one of the tasks of which is to reduce repressiveness, the number of prison population, intolerance in the fight against domestic corruption.

Also, the representative of the branch of the Nur Otan Party, Talasbayeva G.T. information about the work of the party control commission under the Nur Otan Party was announced.

Consideration of appeals from individuals and legal entities on actions (inaction) of organizers and customers of public procurement

For 7 months of 2018, the Department received 333 appeals from individuals and legal entities regarding the actions (inaction) of the organizers and customers of public procurement, of which 333 appeals or 100% were considered (desk control - 249 appeals, state audit - 15 appeals, terminated on the basis of petitions received from the author of the appeal - 6 appeals, redirected - 6 appeals, written explanations - 56 appeals were given).

So, through the public procurement web portal, 207 appeals from individuals and legal entities were received (including 18 appeals manually attached), of which 207 appeals or 100% were considered (completely satisfied - 62, partially satisfied - 71, denied satisfaction - 74) .

Also, the Department considered, with the conduct of a state audit, 15 appeals for actions (inaction) of the 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.

As a result of the audit, violations of the legislation on public procurement were revealed 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.

As a result of the audit, 14 prescriptions 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 11 remarks, 2 reprimands), 5 employees were brought to administrative responsibility in the amount of 601.3 thousand tenge.

Head of Audit Department

E. Bagenov

Results of in-house audit for 7 months of 2018

Based on the results of in-house control of public procurement of goods, works, services for the period from 01/01/2018 to 07/27/2018, 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 covered by state purchases in the amount of 14,477 lots in the amount of 141 billion 370 million 55 thousand tenge, or 100%. Of these, lots where violations were established - 1,283 lots (9%) in the amount of 25 billion 320 million 27 thousand tenge (18%).

1,283 notices (1,283 lots) were sent in the amount of 25 billion 320 million 27 thousand tenge. 1,283 notifications were executed (100%) in the amount of 25 billion 320 million 27 thousand tenge.

Thus, within the framework of the first direction, public procurements were covered in the amount of 6,667 lots in the amount of 65,073,803.2 thousand tenge, 961 notifications (961 lots) in the amount of 5,821,514.9 thousand tenge were sent. 961 notifications were executed for the amount of 5,821,514.9 thousand tenge;

Within the framework of the second direction, public procurements were covered in the amount of 6262 lots in the amount of 26,710,457.7 thousand tenge, 22 notifications (22 lots) in the amount of 350,743.8 thousand tenge were sent. 22 notifications were executed for the amount of 350,743.8 thousand tenge;

Within the framework of the third direction, public procurements were covered in the amount of 189 lots in the amount of 749,063.2 thousand tenge, 3 notifications (3 lots) in the amount of 749,063.2 thousand tenge were sent. 3 notifications were executed in the amount of 749,063.2 thousand tenge;

Within the framework of the fourth direction, public procurements were covered in the amount of 237 lots in the amount of 20,995,486 thousand tenge, 226 notifications (226 lots) in the amount of 18,287,660.2 thousand tenge were sent. 226 notifications were executed for the amount of 18,287,660.2 thousand tenge;

As part of the request for price requests, public procurements were covered in the amount of 1,122 lots in the amount of 2,028,569.6 thousand tenge, 71 notifications (71 lots) in the amount of 111,045 thousand tenge were sent. 71 notifications were executed for the amount of 111,045 thousand tenge.

As of the reporting date, the re-examination of government purchases by in-house control did not establish poor-quality materials.

Head of Audit Department
public procurement of the Far East State Administration for the North Kazakhstan region
E. Bagenov

Amendments are being made to the Rules for Public Procurement

Order of the Minister of Finance dated June 13, 2018 No. 562 amends the Rules for Public Procurement, which 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.

The conceptual amendments to the Rules are:

1. Approval of the Standard Form of the Consortium Agreement, drawn up through the public procurement web portal.

Also, the above order provides for clear requirements regarding the compliance of the consortium participants with the 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 field of construction;

3. Introduction of the obligation of customers to indicate in the technical specification the national standards of purchased goods, works and services (if any). In case of their absence on interstate standards;

4. Introduction of the obligation of suppliers to provide a Certificate of Origin for them when supplying goods and performing work.

If the goods are of Kazakh origin, then the supplier is obliged to provide a ST-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 East State Administration for the North Kazakhstan region
E. Bagenov

RGU "Department of Internal State Audit for the North Kazakhstan Region of the Committee of 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 in the North Kazakhstan region conducted an audit in LLP "Aiyrtau SU" of Aiyrtau district on the issue of targeted use of a budget 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 "Heat networks to the central boiler house in MKR with. Saulmalkol of Aiyrtau district"

As a result of the audit, the misuse of the loan was revealed in the total amount 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, the repayment of taxes and fines. In addition, the control measurement carried out revealed payment for the unfulfilled amount of work in the amount of 13 million 256 thousand tenge.

The materials of the audit were transferred to the prosecutor's office of the region.

The Department of Internal State Audit in 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 Magzhan Zhumabayev district akimat in order to justify the financing of social jobs for the employed unemployed in the IP Bakirova A.B.

As a result, it was established that this entrepreneur illegally received 341 thousand tenge from the budget by compiling 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 to counter religious extremism and terrorism for 2013-2017

The Department of Internal State Audit in the North Kazakhstan region this year carried out audit activities in 10 audit objects on the use of funds allocated for the implementation of the State Program to counter 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 by preventing manifestations of religious extremism and preventing the threat of terrorism, budget funds were allocated to 6 administrators of budget programs for a total of 574 million tenge.

The allocated funds were used to carry out counter-propaganda activities (meetings, conversations with the population), to place targeted thematic materials in the local media, broadcast television and radio programs, documentaries and social videos.

In addition, rural libraries and leisure centers (clubs), new departments and groups of kettlebell lifting and speed skating, water polo, mini-football, Thai boxing, Kazakh kuresi, togyz kumalak have been opened in the districts of the region.

In order to ensure public order in the city of Petropavlovsk, outdoor video surveillance cameras were installed at the expense of state funds.

Thus, the implementation of the program has been completed with the creation of a system for preventing, suppressing, minimizing the threats of extremism and terrorism, aimed at ensuring the security of the individual, society and the state.

The results of the conducted audit activities showed that during the development of budgetary funds, violations of the requirements of the current legislation were committed, mainly during public procurement procedures.

Thus, the Department for Religious Affairs, when conducting public procurement of services within the framework of social ordering, the competition commission unreasonably admitted 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 application of points for work experience, in connection with the failure to provide electronic copies invoices.

Management domestic policy during public procurement of services for 2013 under the lot "Maintenance and maintenance of the Internet site for organizing monitoring of regional Internet resources of religious content", the tender commission unreasonably rejected the bid of a potential supplier and did not take measures to recover a penalty for the supplier's failure to fulfill obligations within the time specified by the contract .

Colleges of the region (professional-pedagogical, railway transport named after Baiken Ashimov, humanitarian college named after Magzhan Zhumabaev) and the Regional specialized gymnasium-boarding school for gifted children named after Abu Dosmukhambetov during public procurement of services for the installation and installation of a video surveillance system made identical violations, namely: unreasonably chose the procurement method, set requirements that contradict the public procurement legislation, did not post reports on the public procurement web portal in a timely manner.

As a result of incorrect application of the category and coefficient to the base salary, the administration of the akim of the Nadezhdinsky rural district of Magzhan Zhumabayev district overcharged and paid wages to the director of the village club in the amount of 470.3 thousand tenge, this amount is subject to return to the budget.

The Department sent orders to the objects of the audit 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 appeals from individuals and legal entities regarding the actions (inaction) of the organizers and customers of public procurement, of which 265 appeals or 96% were considered (desk control - 211 appeals, state audit - 12 appeals, terminated on the basis of 5 appeals received from the author of the appeal, 7 appeals were redirected, 30 appeals were given in writing), 11 appeals are under consideration.

Thus, through the public procurement web portal, 163 appeals from individuals and legal entities were received (including 17 appeals manually attached), of which 155 appeals or 95.1% were considered (fully satisfied - 45, partially satisfied - 54, denied satisfaction - 56), on this moment 8 appeals received through the public procurement web portal are under consideration.

The Department also considered, with the conduct of a state audit, 12 appeals for actions (inaction) of the 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.

As a result 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 for North Kazakhstan region

Electronic cameral control allows online detection of violations in the public procurement system

The Department of Internal State Audit for SKO suppresses violations in the field of public procurement online, including eliminating violations at an early stage, which allows the organizers of public procurement to correct errors on their own, without an administrative burden and penalties.

At the same time, full automation of the public procurement system is carried out within the framework of the 93rd step of the Plan of the Nation, the Law of the Republic of Kazakhstan “On State Audit and Financial Control”.

For five months of the current year, more than 13,528 public procurement procedures fell under a kind of "filter" of the authorized body. To date, violations have already been stopped in 1,479 cases. Among the frequent violations are the restriction and complication of participation in ongoing purchases, as well as the unreasonable deviation from participation in the tender of certain suppliers, on formal grounds.

So, for 5 months of the current 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 relevant parameters (material or labor resources) that fall under a certain supplier, which infringes 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 decrease in the number of potential participants.

The situation in the region is as follows:

Aiyrtau district - 19
Akzhar district - 59
Akkayynsky district - 19
Esilsky district - 93
Zhambyl district - 44
Magzhan Zhumabaev - 35
Kyzylzhar district - 93
Mamlyut district - 14
them. G. Musrepov - 181
Tayynshinsky district - 51
Timiryazevsky district - 5
Ualikhanovskiy district - 16
Shal Akyn district - 24
Petropavlovsk - 269

The measures taken will help eliminate violations of the law in the field of public procurement, 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 for North Kazakhstan region

The Department of Internal State Audit on QI conducted a seminar among the employees of the Department to explain the norms of the new Rules for internal state audit and financial control that have entered into force, approved by order of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018 No. 392 (hereinafter referred to as the Rules).

During the seminar, the updated Rules were studied. Conducting and formalizing audit activities from May 05, 2018 is carried out in accordance with the Rules.

On May 03, 2018, in the Department of Internal State Audit for the SKO with the participation of the chief specialist of the Department of the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption Affairs 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 the corps "B" (Order of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption dated January 16, 2018 No. 13).

Questions of interest were answered.

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 information system of the RMS / FC of the Ministry of Finance with employees of the IAS of the North Kazakhstan akimat. Based on the results of the seminar, IAS employees were authorized in the IS FK/SMS and work began on entering audit materials into the IS FK/SMS.

Also, the IAS was given a proposal to add an audit type to the information system of the RMS / FC of the Ministry of Finance - performance audit.

On April 03, 06, 10, 12, 2018, the Department of Internal State Audit for SKO held field seminars on compliance with budget legislation and public procurement legislation, to which akims and financial workers of rural districts of the district named after. G. Musrepov, Shal akyn, Kyzylzhar district, Akkaiyn district, Zhambyl district, Mamlyut district, Akzhar district, Ualikhanov district in which the fourth level of the budget has been introduced. During the seminar, clarifications were given on the questions asked.

02/15/2018

On February 15 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 the organizers and customers of public procurement in the North Kazakhstan region.

During the seminar, the head of the Public Procurement Methodology Department of the Ministry of Finance of the Republic of Kazakhstan Seitov E.G. brought to the attention of the audience the draft Law of the Republic of Kazakhstan "On amendments and additions to some 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. Seitov E.G. gave exhaustive answers to all the questions posed. and Deputy Head of the Department Kaparova Z.U.

02/15/2018

On February 16 of the current year, the head of the department of the Department of Internal State Audit for the North Kazakhstan region Bagenov E.E. a round table was held among the organizers and customers of public procurement in the North Kazakhstan region.

The topic of the round table discussion was the in-house control of public procurement and frequently committed 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 the organizers and customers to minimize the violations during public procurement. It was also recommended to strictly comply with the requirements of the legislation on public procurement.

Activities of the Internal State Audit Department in the North Kazakhstan region for 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 compliance audit), which covered 223 objects of state audit.

The conducted audit activities covered budget funds for a total of 74.9 billion tenge, where violations were revealed for a total of 38.8 billion tenge.

In order to ensure a unified approach in classifying identified violations, as well as reporting on the results of their elimination, state 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 state audit.

According to the classifier of violations, the Department identified violations in the receipt of funds to the budget (revenue) in the amount of 2.8 million tenge, violations of public procurement legislation - 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, in the management and use of state assets, subjects of the quasi-public sector - 1.3 million tenge, other violations - 3,467.1 million tenge.

Of the total amount of violations of the law identified by the Department, 2.9 billion tenge is subject to restoration and reimbursement to the budget. To date, 2.8 billion tenge has been restored and reimbursed by the measures taken, 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 liability.

The Department, in accordance with the Code of the Republic of Kazakhstan "On Administrative Offenses" for violations of budget legislation, legislation on public procurement, accounting and financial reporting, imposed 189 administrative penalties for a total fine of 28 million tenge, of which to date has been collected in budget revenue of 23.5 million tenge or 83%, for the balance - 4.5 million tenge, the deadline for voluntary payment has not yet come, and when it has come, all materials have been transferred for compulsory collection.

In order to implement the Action Plan for 2015-2017 for the implementation of the Anti-Corruption Strategy of the Republic of Kazakhstan for 2015-2025 and combating the shadow economy and in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, the Rules for Interaction for Controlling Budgetary 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 norms of the legislation of the Republic of Kazakhstan, through the selection of registered civil law transactions and payments made, falling under risk profiles and taking response measures.

Thus, in 2017, 137 contracts under the compliance control under civil law transactions registered by the Treasury Committee, which were analyzed and studied by the Department in full, as a result, violations of the law under 1 contract were confirmed.

The Department also carries out in-house control of public procurement, which is carried out without visiting the object of state audit based on the analysis and comparison of data from information systems, as well as other information about the activities of the object of state audit.

Thus, during 2017, the Department covered 22442 public procurement procedures (lots) for a total amount of 204 billion tenge, of which 1,479 procedures for the amount of 41.4 billion tenge were carried out with violations.

1426 notices were sent for the established violations of in-house control to eliminate violations identified as a result of in-house control, which were fully executed by canceling or reviewing the results of public procurement.

It should be noted that in connection with the timely execution of notifications by eliminating violations identified by the results of in-house control, officials in 227 cases were exempted from administrative responsibility in accordance with part 2 of the note of Art. 207 of the CAO RK in the amount of more than 36 million tenge.

It should be noted that in January of this year, the Law of the Republic of Kazakhstan "On State Audit and Financial Control" was amended and supplemented.

The concept of state auditor's assistant has been introduced - a civil servant with professional knowledge in the field of accounting and auditing, who has the right to participate in the state audit. The rights and obligations of an assistant state auditor are also defined.

In addition, the procedure for appealing against legal acts, actions (inaction) of state audit and financial control bodies and (or) their officials is 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 state audit for 2018 (the list is available on the website of the Department).

At the same time, cameral control is carried out only through the web portal of public procurement, including the sending of notifications and their execution.

It is also planned to introduce an electronic state audit system, which will allow, without access to the facility, to carry out an audit remotely through the use of information technology.

Control over the use of targeted transfers

In October this year, the Department of Internal State Audit in the North Kazakhstan region carried out audit activities covering issues on the use of targeted transfers for the construction of residential buildings and the reconstruction of water supply and heating networks, as a result of which financial violations, violations of a procedural nature and violations of legislation on state procurement.

Thus, 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 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 unfulfilled scope of work. As a result of the audit, the 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 Akkayynsky district reconstructed the distribution networks, water conduits and offtakes of rural settlements connected to the Bulaevsky group water supply system in the village of Cherkasskoye, Akkayynsky district, worth 184.8 million tenge. At the same time, a commission inspection of the constructed facility found that despite the fact that the facility was put into operation in 2015, the population has not been provided with quality drinking water and water supply services, access of the population to centralized water supply is not provided, namely, due to poor-quality construction, there were technical malfunctions and gusts, for which no measures were taken to eliminate them within two years. Currently, the contractor LLP "Perspektiva" is working to correct the problems.

Similar violations were found in the Kyzylzharsky 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 Zhumabaev District during the reconstruction of water supply networks in eight rural settlements.

The established violations indicate the lack of sufficient control on the part of officials, in terms of the effective use of the allocated budget funds.

Upon completion of the audit activities, the audited 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 submitted to law enforcement agencies for consideration.

Head of Audit Department
public sector №1 Kenzhebaev T.B.

January 26 this year employees of the KSU "Center for Analysis and Development of Interfaith Relations" of the Department of Religious Affairs held an information and explanatory meeting with employees of the Department of Internal State Audit in the North Kazakhstan region.

During the meeting, the audience was explained the main aspects of the legal support of the state-implemented policy in the field of religion, was provided with information 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.

The 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 evaluation of the management and use of budgetary funds, assets of the state and quasi-public sector entities, related grants, state and state-guaranteed loans, including other activities related to budget execution, based on a 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 state audit the right to independently eliminate violations identified as a result of in-house control, and reduce the administrative burden on the objects of state 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 are violations that resulted in the unjustified use of budgetary funds, subject to compensation and restoration.

Violations of a procedural nature are violations that did not result in the unjustified use of budgetary funds.

So, out of the total amount of established violations, financial ones amount to 1 billion 70 million tenge. Of these, 153.1 million tenge is subject to compensation, 916.8 million tenge is to be restored, which were eliminated in a timely manner by the measures taken.

Procedural violations amounted to 27 billion 160 million tenge.

As a result of audit activities, 256 officials were brought to disciplinary responsibility.

For 10 months of 2017, in-house control covered 21,047 procedures in the amount of 182 billion 931.9 million tenge.

Violations were found in 1,363 procedures for the amount of 35.8 billion tenge, in which the violations were also timely eliminated by the objects of control.

In order to implement the Action Plan for 2015-2017 for the implementation of the Anti-Corruption Strategy of the Republic of Kazakhstan for 2015-2025 and combating the shadow economy and in accordance with the Law of the Republic of Kazakhstan "On State Audit and Financial Control", the Rules for Interaction for Controlling Budgetary 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 norms of the legislation of the Republic of Kazakhstan, through the selection of registered civil law transactions and payments made that fall under the risk profiles and the adoption of response measures.

Thus, for 10 months of 2017, 135 contracts under civil law transactions registered by the Treasury Committee fell under compliance control, which were analyzed and studied by the Department in full, as a result, violations of the law were confirmed in 2 contracts. Based on the identified violations, the Department gave appropriate recommendations to the audited entities to prevent future violations.

Within the competence provided by the legislation of the Republic of Kazakhstan on administrative offenses, the Department initiates administrative proceedings.

For administrative offenses committed under the Code of Administrative Offenses of the Republic of Kazakhstan, 141 resolutions were issued on the imposition of administrative penalties in the form of a fine for a total amount of 21,873.2 thousand tenge, of which 15,066.8 thousand tenge were collected to the budget as of the reporting date or 69%, including:

based on the results of the 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 recovered;
according to the prosecutor's office - 21 (15%) resolutions 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;
17 (12%) resolutions were issued based on materials of public interest organizations for the amount of 4,957.8 thousand tenge, of which 907.6 thousand tenge were recovered.

For the balances of uncollected fines, the deadline for voluntary payment has not come, and for those that have come, the materials have been transferred for compulsory collection.

In accordance with applicable law, the Department submits audit materials to law enforcement agencies for a procedural decision. Over the past period of 2017, 37 materials were transferred to law enforcement agencies (Anti-Corruption Service for the SKO) in the amount of 432.9 million tenge.

Cameral control

For 10 months of 2017, the Department of Internal State Audit for the North-Kazakhstan region of the CAA of the Ministry of Finance of the Republic of Kazakhstan, within the framework of cameral control, covered 21,302 public procurement procedures (lots) for a total amount of 192.7 billion tenge, of which 1,382 procedures (lots) violated the amount of 39 billion tenge.

During the in-house control, 1329 notices were sent to eliminate violations identified as a result 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 tender/auction method, 686 notifications were sent to eliminate violations in 686 public procurements (lots) in the amount of 17.1 billion tenge;
at the stage of discussion of the draft tender documentation by the tender/auction method, preliminary consideration of tender applications of potential suppliers 26 notices of elimination of violations in 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 tender / auction method, 211 notifications were sent to eliminate violations on 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 public procurements worth 15 billion tenge have been revised. As a result of the revision of the results of public procurement within the framework of in-house control, budget savings amounted to 88.8 million tenge;
by requesting quotations, from a single source, commodity exchange - 406 notices on the elimination of violations on 406 public procurements (lots) in the amount of 468.7 million tenge.

Over the past period of 2017, the in-house control of public procurement revealed 208 cases falling under the composition of an administrative offense, including: under Part 1 of Art. 207 CAO RK - 103; according to part 5 of Art. 207 CAO RK - 55; according to part 8 of Art. 207 KRKAOAP - 35; according to part 9 of Art. 207 of the Code of Administrative Offenses - 15, totaling 33.8 million tenge, which the organizers independently eliminated within the period established by law and, accordingly, were exempted 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 tender commissions of bids from potential suppliers at the stage of preliminary admission in order to timely grant them the right to bring bids in line, unreasonable rejection of bids from potential suppliers for reasons not provided the legislation of the Republic of Kazakhstan on public procurement and vice versa unreasonable admission to participation in the competition 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 the organizers of public procurement in terms of explaining the norms of the legislation on public procurement and discussing the most frequently committed violations.

Head of Public Procurement Audit Department
Department of Internal State Audit for SKO
Bagenov E.E.

The government of Moscow
DEPARTMENT OF FINANCE OF THE CITY OF MOSCOW

ORDER

On approval of the Regulations for the implementation by the Department of Finance of the City of Moscow of internal financial control, internal financial audit, departmental control in the field of procurement

Document as amended by:
;
.
____________________________________________________________________

In accordance with Article 100 of the Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", resolutions of the Government of Moscow of 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. Approve:

1.1. Regulations for the implementation by the Department of Finance of the city of Moscow of internal financial control in accordance with Appendix 1 to this order;

1.2. Regulations for the implementation by the Department of Finance of the city of Moscow of an internal financial audit in accordance with Appendix 2 to this order;

1.3. Regulations for the implementation by the Department of Finance of the City of Moscow of departmental control 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 Government of Moscow,
head of department
finance of the city of Moscow
E.Yu.Zyabbarova

Annex 1. Regulations for the implementation by the Department of Finance of the City of Moscow of internal financial control

Annex 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 Department
finance of the city of Moscow
dated January 30, 2017 N 11. -
See previous edition)

Regulations for the implementation by the Department of Finance of the City of Moscow of internal financial control

1. General Provisions

article 160.2-1 of the Budget Code of the Russian Federation, in order to implement other legal acts of the Russian Federation and the city of Moscow, regulating legal relations in the field of conducting 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 Department of Finance of the city of Moscow (hereinafter referred to as 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 the preparation and execution of the budget of the city of Moscow in terms of expenses, income, sources of financing the budget deficit, preparation of budget reporting and maintenance of budget accounting by the Department.

1.2.2. Preparation and organization of measures to improve the economy and efficiency of the use of budgetary funds.

1.3. Internal financial control is a continuous process carried out by the head (deputy heads), other officials of the Department (hereinafter referred to as officials) who organize and carry out the preparation and execution of the budget of the city of Moscow, the preparation of budget reporting and budget accounting (hereinafter referred to as internal budget procedures) .

2. Implementation of internal financial control

2.1. Internal financial control is carried out in the structural subdivisions of the Department, which exercise budgetary powers in accordance with the legal acts of the Russian Federation and the city of Moscow, regulating budgetary legal relations, regulations on the structural subdivisions 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 paragraph 2.4 of the Procedure for the implementation of internal financial control and internal financial audit, approved by Decree of the Government of Moscow of 08.27.2014 N 487-PP, as well as included in their composition operations subject to internal financial control (hereinafter referred to as internal financial control operations).

2.3. Responsibility for the organization of internal financial control is borne by the Deputy Heads of the Department, who supervise the structural subdivisions of the Department in accordance with the distribution of duties.

2.4. The list of internal financial control operations is approved by the Department before 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 internal budgetary procedures.

2.5. Internal financial control is carried out using the following methods:

2.5.1. Verification of documents, reports submitted for the purpose of fulfilling internal budgetary procedures, for compliance with their execution and (or) the information indicated in them 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 (request), analysis and evaluation (monitoring) of documents, reporting, 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 providing interbudgetary transfers that have a special purpose.

2.5.3. Data reconciliation.

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 ways of exercising internal financial control include:

2.6.1. A continuous method in which control actions are carried out in relation to each transaction performed.

2.6.2. A selective method in which control actions are carried out in relation to an individual transaction.

2.7. Internal financial control is carried out using the following forms:

2.7.1. Control by the level of accountability - complete and (or) selective control carried out by officials or authorized to carry out internal financial audit by structural divisions and (or) officials of the Department in relation to internal budgetary procedures and operations, as well as in relation to subordinate state budgetary institutions of the city Moscow, recipients of interbudgetary transfers with special purpose.

2.7.2. Control by the level of subordination - complete control exercised by the head (deputy heads, heads of structural divisions) of the Department, other authorized person in relation to operations carried out by subordinate officials.

2.7.3. Self-control - complete control of the officials of the Department in relation to the internal budgetary procedures they have performed for compliance of these procedures with the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts regulating budgetary legal relations, internal standards and procedures, including an assessment of the causes and circumstances (factors) that adversely affect performing operations.

2.7.4. Related control - continuous and (or) selective control, carried out by the head of the structural subdivision of the Department by another authorized person in relation to operations carried out by officials of other structural subdivisions of the Department within the framework of internal regulations for interaction in the implementation of budgetary procedures.

3. Carrying out and processing the results of internal financial control

3.1. The results of control in terms of the level of accountability are documented in a conclusion indicating the need to make corrections and (or) eliminate shortcomings (violations), if any, within the time period established in the conclusion, or with a permissive 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 (vising of documents).

3.2.2. External approval (putting down the stamp of approval, certificate of approval, approval sheet or minutes of discussion of the document).

3.2.4. Entries in the journals of internal financial control.

3.3. Information on identified violations and (or) shortcomings in the execution of internal budgetary procedures, information on the reasons for their occurrence and on 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 efficient use of budgetary funds (hereinafter - the results of internal financial control) are sent by the heads of structural units responsible for the results of the implementation of internal budgetary procedures to the process audit department of the Budget Process Development and Audit Department 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 Department of Finance of the city of Moscow dated December 27, 2019 N 396.

The specified information shall be submitted immediately in case of detection of violations of the budgetary legislation of the Russian Federation, for which liability measures 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 eliminate inefficient 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 to access databases, enter and receive information from automated information systems that ensure the exercise of budgetary powers, as well as the 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 who carry out internal budgetary procedures for the formation of financial and primary accounting documents, as well as access rights to entries in budget accounting registers.

3.4.7. To eliminate conflicts of interest among officials who carry out internal budgetary procedures.

3.4.8. To conduct internal audits and apply material and (or) disciplinary liability to guilty officials.

Appendix 2

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. This Regulation was developed in accordance with Article 160.2-1 of the Budget Code of the Russian Federation, in order to implement the Decree of the Government of Moscow of 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 Department of Finance of the city of Moscow (hereinafter referred to as the Department) carries out an 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 budget reporting and compliance of the budget accounting procedure with the methodology and budget accounting standards established by the Ministry of Finance of the Russian Federation.

1.2.3. Preparation of proposals to improve the economy and efficiency of the use of budgetary funds.

1.3. The subject of the internal financial audit is the totality of financial and business transactions performed by the structural divisions of the Department (hereinafter referred to as the objects of the audit), as well as the organization and implementation of internal financial control.

1.4. The structural subdivision authorized to carry out internal financial audit is the process audit division of the Budget Process Development and Audit Department of the Department (hereinafter referred to as the Internal Financial Audit Service).
by order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396.

1.5. The Internal Financial Audit Service carries out internal financial audit on the basis of functional independence.
(Clause as amended by order of the Department of Finance of the city of Moscow 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 by conducting scheduled and unscheduled audits, which are understood as actions taken by the Internal Financial Audit Service to assess the reliability of internal financial control and prepare recommendations to improve its effectiveness; confirmation of the reliability of budget reporting and compliance of the budget accounting procedure 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 the audit).

2.2. Scheduled audits are carried out on the basis of the Audit Plan (hereinafter referred to as the Plan), approved by the order of the Department for the next calendar year no later than October 15 of the current calendar year.
(Paragraph as amended, put into effect by order of the Department of Finance of the city of Moscow 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 Plan may be amended no later than two months prior to the month of commencement of the audit established by the Plan.

2.3. The Plan for each audit indicates the audited internal budgetary procedure, the object of the audit, the period of the audit and responsible executors.

2.4. When forming the Plan, the following are taken into account:

2.4.1. Significance of operations, groups of similar operations of audited objects, which may have a significant impact on the annual and (or) quarterly budgetary reporting of the Department in case of illegal execution of these operations.

2.4.2. Factors affecting the sample size of audited transactions for testing the reliability (efficiency) of internal financial control, which include, among other things, the frequency of visual control actions and the level of automation of internal financial control procedures.

2.4.3. Ability to conduct audits in a timely manner.

2.4.4. Availability of a reserve of time to perform unscheduled audits.

2.5. The basis for conducting unscheduled audits is the instruction of the Head of the Department.

2.6. The plan for the next year is entered by the Internal Financial Audit Service into the automated information system of the Main Control Department of the city of Moscow before October 15 of the year preceding the year of audits.

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).

The audit order forms an audit team and specifies:

- the subject of the audit: scheduled - 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 subdivisions of the Department who have the special knowledge necessary to conduct 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 subject of the audit, the name of the audit object, the list of issues to be studied during the audit, the timing of its implementation.

Amendments and additions to the approved audit program are made on the basis of a memo from the head of the Internal Financial Audit Service and are formalized by an appropriate order.

3.3. The head of the audit team determines the scope and composition of control actions for each issue of the audit program and distributes responsibilities among the members of the audit team.

3.4. Audit checks are divided into:

3.4.1. Desk audits that are carried out at the location of the Internal Financial Audit Service based on the information and materials provided at its request.

3.4.2. Field inspections, which are carried out at the location of the audited objects.

3.5. The audit is carried out in the following ways:

3.5.1. Inspection, which is the study 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 object, performed by them in the course of performing operations.

3.5.3. An inquiry is an appeal to knowledgeable persons within or outside the audited subject for the purpose of obtaining information necessary for the audit.
(Clause 3.5.3 as amended by order of the Department of Finance of the city of Moscow 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 made by the audited entity, or self-calculation by an official of the Internal Financial Audit Service.

3.5.6. Analytical procedures, which are an analysis of the reflection in the budget accounting of the facts of economic life.

3.6. The duration of the audit should not exceed 30 calendar days.

In exceptional cases, related to the significant volume and complexity of the audit, on the basis of a memorandum from the head of the Internal Financial Audit Service submitted to the head of the Department, the deadline for the audit may be extended, but not more than 5 business days.

The decision to extend the period 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 issued by the relevant order.

4. Registration of the results of the audit

4.1. The results of the audit, stated on the basis of verified data and facts, confirmed by relevant documents, are drawn up in an audit report (audit report), which is signed by the head and members of the audit team no later than 15 working days from the date of expiration of the audit period specified in the Order.

4.2. The audit report (audit report) is drawn up in two copies, in the form in accordance with the appendix to the Procedure.

Two copies of the audit report (audit report) are submitted to the audit object for a period of not more than 5 working days for familiarization and return to the Internal Financial Audit Service of one copy of the audit report (audit report) with a mark of familiarization.

The object of the audit has the right to submit written objections to the audit report (audit report).

4.3. The head of the Internal Financial Audit Service, within 5 working days from the date of receipt from the audit object of a copy of the audit report (audit report), sends it to the head of the Department.

4.4. Based on the results of consideration of the audit (audit report), the head of the Department makes one or more of the following decisions:

4.4.1. On the need to implement audit findings, proposals and recommendations.

4.4.2. On the insufficient validity 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 internal audits.

4.4.4. On sending materials to the Main Control Department of the city of Moscow and (or) law enforcement agencies in the event that there are signs of administrative offenses or criminal offenses in the financial and budgetary sphere.

5. Reporting on 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 Department of the city of Moscow before March 1 of the year following the reporting year (according to the form developed by the Main Control Department of the city of Moscow).

Annex 3

Annex 3
to the order of the Department
finance of the city of Moscow
dated December 31, 2014 N 246

1. General Provisions

1.1. This Regulation was developed in accordance with the Procedure for the implementation of departmental control in the field of procurement, goods, works, services to meet the state needs of the city of Moscow, approved by the Decree of the Government of Moscow dated August 27, 2014 N 488-PP (hereinafter referred to as the Procedure) and establishes the procedure for the implementation by the Department of Finance of the city 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 the procurement of goods, works, services to meet the state needs of the city of Moscow ( hereinafter referred to as procurement), ensuring publicity and transparency of procurement, preventing corruption and other abuses in the field of procurement (hereinafter referred to as departmental control in the field of 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 contract system in the field of procurement by state budget institutions the city of Moscow, in respect of which the Department of Finance of the city of Moscow (hereinafter referred to as the Department) exercises the functions and powers of the founder (hereinafter referred to as subordinate institutions).

1.3. When exercising departmental control in the field of procurement, the compliance of subordinate institutions with the requirements of legislation in the field of procurement, including the requirements established by paragraphs 1.5.1-1.5.18 of the Procedure, is checked.

1.4. The structural subdivision authorized to exercise departmental control in the field of procurement is the department for auditing processes of the Department for the Development of the Budget Process and Audit of the Department.
(Clause as amended by order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396.

1.5. When the audit department of the processes of the Department for the Development of the Budget Process and the audit of the powers for internal financial control and internal financial audit, within the framework of one control measure, the powers to exercise departmental control in the field of procurement can be exercised.
(The paragraph is additionally included by order of the Department of Finance of the city of Moscow dated 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 by conducting scheduled and unscheduled inspections of subordinate institutions.

2.2. Scheduled inspections are carried out on the basis of the Inspection Plan formed for the year and approved by the order of the Department no later than October 10 of the year preceding the planned year (hereinafter referred to as the Plan).
(Paragraph as amended, put into effect by order of the Department of Finance of the city of Moscow 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 checked, the form of the inspection (field or office), the period of 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, taken in the cases provided for in paragraph 2.11. Order.

2.5. The Audit Processes Division of the Department for the Development of the Budget Process and Audit of the Department enters into the automated information system of the Main Control Directorate of the City of Moscow:
(Paragraph as amended, put into effect by order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396.

2.5.1. Plan of inspections for the next calendar year - 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 a 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 Internal Control Division of the Department authorized to conduct departmental control in the field of procurement, based on the order of the head of the Department to conduct an inspection.

The inspection order states:

- composition of the inspection (at least two people);

- subject of verification;

- full name of the subordinate institution;

- period under review;

- the audit program, including a list of key issues to be studied during the audit;

- time period for the inspection.

The inspectorate is headed by the head of the inspectorate.

The inspection may include officials from other structural divisions of the Department who have the special knowledge necessary to conduct this inspection.
(The paragraph is additionally included by order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396)

3.2. The term of the audit 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 and Audit Development Department submitted to the head of the Department, the audit period may be extended, but not more than 5 working days.
(Paragraph as amended, put into effect by order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396.

The decision to extend the terms 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 department for auditing processes of the Department for the Development of the Budget Process and Audit of the Department and is issued by an appropriate order.
(Paragraph as amended, put into effect by order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396.

3.3. Depending on the location of the audit, they are divided into field and cameral.

An on-site inspection is carried out at the location of the subordinate institution.

A desk audit 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. Members of the inspection during the inspection have the right to request in writing documents and information, explanations in writing and orally, necessary for the inspection in accordance with the inspection program.

3.6. Members of the inspectorate during the inspection are required to:

3.6.1. Timely and fully exercise the powers granted in accordance with the legislation of the Russian Federation to prevent, detect and suppress violations in the field of procurement.

3.6.2. Carry out inspections on the basis of and in accordance with the legal act on the conduct of inspections.

3.6.3. To acquaint the representative of the subordinate institution with the legal act on the inspection, on changing the composition of the inspection, as well as with the results of the inspection.

3.7. Members of the inspection during the inspection are responsible for the quality of the inspections, the reliability of information, the availability and correctness of the calculations performed, confirming the amount of violations detected.

3.8. A representative of a subordinate institution has the right:

3.8.1. Be present during the audit, give explanations on issues related to the subject of the audit.

3.8.2. Get acquainted with the results of the inspection and indicate in the act of inspection about their acquaintance 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 the members of the inspection.

4. Registration of results of checks

4.1. Based on the results of the inspection, an inspection certificate (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 expiration 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 audit are presented 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 references to primary documents, including information about documents not submitted during the audit. If, before the end of the inspection, officials of the subordinate institution took measures to eliminate the identified violations, 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 the 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, decides on the need to send a request to take measures to eliminate the identified violations, eliminate the causes and conditions of such violations, to apply material, 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 telecommunication network Internet no later than 10 working days from the date of their completion.

4.6. Inspection materials are kept for at least 5 years from the date of completion of inspections.

5. Reporting on the results of inspections

5.1. The Process Audit Division of the Budget Process Development and Audit Division 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 order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396.

5.2. Reporting is submitted to the Main Control Department of the city of Moscow before March 1 of the year following the reporting year.

5.3. The audit department of the processes of the Department for the Development of the Budget Process and Audit of the Department enters reports on scheduled and unscheduled inspections into the automated information system of the Main Control Directorate of the city of Moscow no later than 10 working days from the date of signing such reports.
(Clause as amended by order of the Department of Finance of the city of Moscow dated December 27, 2019 N 396.

Appendix

to the Implementation Regulations
Department of Finance of the city of Moscow
internal financial audit


Audit report N (audit report)
Moscow city					Of the year
Structural subdivision:



Auditor (name):



Subject of the audit:


Audit period:

Normative legal acts regulating the audited field of activity:




Audit Conclusion (Expression of Opinion):









Signatures of the head and members of the Internal Financial Audit Service:

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"