INTERNAL CONTROL DEPARTMENT

1.1. The Department is an independent structural unit of the “MARATHON Group” and carries out internal control measures in the functional activities of its structural units and institutions listed in its table, as well as in the service activities of the employees of those structural units and institutions.

1.2. The Department follows a leadership approach in its activities.

1.3. The Department carries out its duties and exercises its rights while working in collaboration with the structural units and institutions listed in the company’s table.

In summary, the Department is responsible for ensuring internal control within the MARATHON Group, and works closely with other structural units and institutions to carry out its duties.

II. Department’s areas of activity:

2.1. The department operates in the following areas;

2.2. Organizes and implements internal control measures in the company;

2.3. Performs analytical work related to the company’s activities;

2.4. Implements strategic planning work for the company’s activities;

2.5. Resolves issues related to the organization of the work of the company’s structural units and the entities listed in the table.

III. Duties of the Department:

3.1. The duties of the department are as follows:

3.2. To provide proposals for the improvement of the company’s activities;

3.3. To develop and improve the normative-methodological basis regulating the activities of the department and the internal control system it applies;

3.4. To coordinate the work of structural units and institutions listed in the company’s organizational chart;

3.5. To ensure the execution of legal acts, adopted decisions, as well as orders and instructions of the Ministry, and to regularly generalize their implementation status;

3.6. To provide proposals on legal acts regulating the company’s activities;

3.7. To monitor the discipline of execution, including the timely and proper execution of documents controlled by higher state authorities and the leadership of the ministry, in the structural units and institutions listed in the company’s organizational chart;

3.8. To monitor the timely submission, completeness, and quality of reports on the activities of structural units and institutions listed in the company’s organizational chart;

3.9. To determine and improve the form and methods of monitoring in matters within its competence and to prepare plans for the inspection of the company’s execution discipline;

3.10. To carry out internal control measures, including service inspections, internal audits, and monitoring in the structural units and institutions listed in the company’s organizational chart, within the framework of the authority granted by this Charter;

3.11. To generalize and analyze the company’s activity directions and individual issues related to these directions, and to provide proposals;

3.12. To take measures to organize the functional structure of the company’s activities on the basis of new business processes that respond to modern requirements as a result of the reforms carried out;

3.13. To study the advanced experience of foreign countries in accordance with the company’s activity directions and to provide the company’s management with proposals for the application of innovations and provide methodological assistance regarding their application;

3.14. To conduct research on the improvement of regulatory and organizational-management activities in the structural units and institutions listed in the company’s organizational chart and to provide proposals to the leadership of the Ministry based on the results.

IV. Rights of the Department

The department has the following rights to perform its duties:

4.1. To raise and implement issues related to internal control measures, including investigations, internal audits, monitoring, and service inspections in the organizational units and structure of the company;

4.2. To invite employees and related individuals of the organizational units and structure of the company to the department to obtain necessary information, inquiries, and explanations regarding the execution of defined duties;

4.3. To conduct service investigations and inspections related to violations committed by employees of the organizational units and structure of the company, to obtain documents, reports, and information from the organizational units and structure of the company regarding violations and persons responsible for them identified as a result of internal control measures, and to implement control measures;

4.4. To raise issues before the company management to involve experts and specialists from external organizations and to be included in the composition of internal control groups, taking into account the peculiarities of internal control measures and when necessary;

4.5. To conduct independent analysis and research on the activities and directions of the organizational units and structure of the company, to prepare analytical materials, and to provide relevant proposals;

4.6. To implement repeat measures within the period covered by internal control measures when necessary.

V. Organization of the Department

5.1. The structure of the Department and the number of its employees are determined and approved by the Minister. Except for authorized personnel of the Company, no one may interfere in the activities of the Department. The structure of the Department includes the Audit Sector and the Enforcement Control Sector.

5.2. The Director of the Department, who is appointed and dismissed from office by the Minister, is responsible for ensuring the performance of the assigned duties and the exercise of the powers entrusted to the Department.

5.4. The other employees of the Department are appointed and dismissed from office by the Minister.

5.5. The Department Director:

5.5.1. Organizes and leads the Department’s activities.

5.5.2. Distributes the work among the sectors and employees in the table, coordinates their activities, and monitors compliance with labor and enforcement discipline.

5.5.3. Signs the planned work plans and other documents prepared to ensure the performance of the assigned duties, and monitors the timely, complete, and high-quality implementation of the measures envisaged in the work plan.

5.5.4. Organizes the meetings of the collegium and ensures the quality and thorough preparation of the meeting protocols and decisions discussed.

5.5.5. Initiates the consideration of issues related to the Department’s activities at the Company’s collegium, and ensures the preparation of these issues for the collegium’s discussion.

5.5.7. Provides submissions to the Company’s management for motivation and disciplinary measures related to the Department’s employees.

5.5.8. Obtains necessary information and documents from other structural units and agencies in the table of the Company to perform the designated tasks of the Department.

5.5.9. Ensures the examination of documents, applications, complaints, and proposals of an executive nature received by the Department in accordance with the relevant legislation.

5.5.11. Implements measures to improve the Department’s activities and provides proposals to the Company’s management on this matter.

5.5.12. Assigns a portion of their responsibilities to their deputy.

5.5.13. Coordinates the work of the structural units of the Department and ensures the interaction of the sectors within the Department.

VI. Duties of the sectors within the department’s structure:

6.1. The duties of the Audit Sector are as follows:

6.1.4. To conduct audit checks related to the employees working in the company’s structural units, including the results of internal control measures, in connection with the violation of state regulations, labor and other legislative acts;

6.1.5. To organize and ensure the conduct of complex and thematic internal audits in the company’s structural units, as well as the generalization of their results, and to collect information, requests, and explanations from the employees and relevant individuals who have committed deficiencies, and to ensure the presentation of materials regarding the results of the audits to the company’s management;

6.1.6. To investigate whether the actions of the employees comply with the relevant legislative acts and regulatory documents during the internal audit and monitoring activities carried out in the company’s structural units when cases of violation of the rights of entrepreneurs and citizens are identified; to ensure that the employees of the department learn the existing legislative acts and regulatory documents and to organize relevant internal training in this regard;

6.2.18. To prepare or participate in the preparation of draft legislative acts and regulatory documents related to the activities;

6.2.19. To create an electronic information system to ensure internal control activities;

6.2.20. To perform other duties envisaged by the legislation in accordance with the activities.