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

of July 30, 2020 No. 6-HK

About approval of Rules of carrying out external state audit and financial control

According to the subitem 9) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:

1. Approve Rules of carrying out external state audit and financial control according to appendix 1 to this normative resolution.

2. Recognize invalid some normative resolutions of Calculating committee according to appendix 2 to this normative resolution.

3. To provide to legal department of Calculating committee in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this normative resolution on Internet resource of Calculating committee.

4. To impose control of execution of this normative resolution on the chief of staff of Calculating committee.

5. This normative resolution becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of July 30, 2020 No. 6-HK

Rules of carrying out external state audit and financial control

Chapter 1. General provisions

1. Rules of carrying out external state audit and financial control (further - Rules) are developed according to the subitem 9) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further - the Law), and also taking into account acceptable provisions of International standards of the International organization of the supreme bodies of audit (INTOSAI) ISSAI 100 - 400.

2. Rules determine procedure for forming of the list of objects of the state audit of the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber) and audit committees of areas, the cities of republican value, the capital (further - Audit committees) for the corresponding year, planning, carrying out external state audit, document creation following the results, implementation of financial control, the organization of monitoring and control of execution of the recommendations made in audit opinion and Instructions of bodies of external state audit and financial control by results of external state audit, lighting in mass media of results of auditor action and material accounting of the state audit.

3. In these rules the following concepts are used:

1) audit procedures - its carrying out action necessary for goal achievement of auditor action performed during the auditor action according to the program;

2) auditor action - complex of the actions directed to preparation, carrying out, execution of audit reports and audit opinions following the results of the state audit;

3) the resolution - the document of bodies of external state audit and financial control which the audit opinion affirms;

4) materials of the state audit and financial control - the documents necessary for carrying out the state audit, and also documents and the enclosed auditor proofs constituted by its results;

5) bodies of external state audit and financial control - The highest auditor chamber, Audit committees;

6) objects of the state audit and financial control - state bodies, public institutions, subjects of the quasi-public sector, and also receivers of budgetary funds (further - objects of the state audit);

7) quality control of the state audit - check and (or) the analysis of the documents constituted by statutory auditors and other authorized officers of bodies of the state audit and financial control regarding compliance to standards of the state audit and financial control when implementing the state audit;

8) the instruction - the act of bodies of external state audit, obligatory for execution, and financial control sent to state bodies, the organizations and officials, for elimination established violations and (or) the reasons, conditions promoting them, and also taking measures of responsibility provided by the laws of the Republic of Kazakhstan to persons which allowed these violations;

9) the order - the official document granting the right to holding auditor action and check of execution of decisions of body of external state audit and financial control is drawn up on the form of the strict accounting with registration in authorized body in the field of legal statistics and special accounting according to the order of the acting as the Attorney-General of the Republic of Kazakhstan of December 25, 2020 No. 162 "About approval of Rules of registration of acts of appointment, additional acts of prolongation of review periods and preventive control and supervision with visit of subject (object) of control and supervision and their cancellation, notifications on suspension, renewal, prolongation of review periods and preventive control and supervision with visit of subject (object) of control and supervision, change of list of participants and submission of information accounting documents on check and preventive control and supervision with visit of subject (object) of control and supervision and their results" (it is registered in the Register of state registration of regulatory legal acts No. 21964).

4. External state audit and financial control is integral part of system of public administration and is directed to increase in transparency, efficiency, responsibility for use of budgetary funds, assets of the state and quasi-public sector.

5. Carrying out external state audit and financial control is regulated by the Law, General standards of the state audit and financial control, Procedural standards of external state audit and financial control and these rules.

6. Bodies of external state audit and financial control according to the competence established by the Law provide holding auditor actions for types - audit of efficiency, compliance audit and financial records audit. Features of holding auditor actions for types of the state audit are determined by the corresponding Procedural standards of external state audit and financial control approved by the normative resolution of Calculating committee on control of execution of the republican budget (further - Calculating committee) of March 31, 2016 No. 5-HK (it is registered in the Register of state registration of regulatory legal acts No. 13647) (further - Procedural standards).

7. All stages of auditor activities of bodies of external state audit and financial control, all activities of statutory auditors, including materials (conclusions) issued by results of the state audit are subject to quality control. Quality control is exercised according to the procedure, provided 750. The procedural standard of external state audit and financial control on the quality control by bodies of external state audit and financial control approved by the normative resolution of Calculating committee of March 31, 2016 No. 5-HK (it is registered in the Register of state registration of regulatory legal acts No. 13647, further - 750. Procedural standard).

8. The procedure for planning and conducting the joint and parallel inspections which are carried out by bodies of external state audit and financial control among themselves and also with bodies of the state audit and financial control is regulated by the Rules of interaction of bodies of the state audit and financial control approved by the joint normative resolution of Calculating committee of November 28, 2015 No. 9-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 589 (it is registered in the Register of state registration of regulatory legal acts No. 12577).

Chapter 2. Forming of the List of objects of the state audit

Paragraph 1. Forming of the draft of the List of objects of the state audit

9. The state audit is booked on the basis of the list of objects of the state audit of the Highest auditor chamber (Audit committee) for the corresponding year (further - the List of objects of the state audit).

10. Forming of the list of objects of the state audit is performed according to article 18 of the Law.

11. The list of objects of the state audit of the Highest auditor chamber and Audit committees is created in the Integrated information system of the Highest auditor chamber (further - IIS VAP).

12. When forming the draft of the List of objects of the state audit of bodies of external state audit and financial control:

1) are subject to consideration and accounting:

orders of the President of the Republic of Kazakhstan and its Administration;

the international obligations in the field of the state audit and financial control;

results of the risks assessment of objects of the state audit performed by the structural division responsible for planning;

statistical data of social and economic development, including by spheres of public administration and industries of economy;

2) are analyzed regarding feasibility of inclusion in the List:

recommendations of Parliament of the Republic of Kazakhstan following the results of consideration of reports of the Government of the Republic of Kazakhstan and the Highest auditor chamber about execution of the republican budget for the next financial year;

recommendations of the relevant maslikhats by results of consideration of performance reports of the local budget and Audit committees for the next financial year;

offers (information) of law enforcement and special state bodies;

offers of the Supreme bodies of the state audit of foreign countries, on holding joint and parallel auditor actions, and also audit committees of areas, cities of republican value, the capital on implementation of joint (parallel) audit;

appeals of state bodies, audit committees, physical persons and legal entities;

results of monitoring of mass media about violations during forming and expenditure of budgetary funds and assets, implementation of documents of System of state planning and budget investments.

13. The choice of the direction of auditor action is proved by the following criteria:

compliance of the direction of auditor action to the competences established by the Law;

availability of risks when forming and (or) using budgetary funds and assets, and also activities of objects of the state audit which can potentially result in negative results;

to scope audit of the budget of the planned year according to the priority directions of expenditure of budgetary funds and assets;

need of evaluating efficiency following the results of intermediate realization or at stage of completion of implementation of documents of System of state planning, their statement for loss of putting into operation of objects at the expense of budgetary funds and assets.

Priority in case of the choice of objects of the state audit it is necessary to give to the budget programs, administrators of the budget programs, subjects of the quasi-public sector and documents of System of state planning referred to high and average groups of risks.

14. The internal procedure for forming of the list of objects of the state audit of the Highest auditor chamber (Audit committee) is performed according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee).

Paragraph 2. Procedure for coordination and approval of the List of objects of the state audit of the Highest auditor chamber

15. The highest auditor chamber till October 25 of the year preceding the planned, preliminary draft of the List of objects of the state audit constituted in form according to appendix 1 to these rules goes to authorized body on internal state audit (further - Authorized body) and audit committees.

16. The highest auditor chamber approves the objects of the state audit and forecast amounts of budgetary funds and assets covered by the state audit, questions of conducting joint, parallel check till November 20 of the year previous planned with audit committees and till November 10 of the year previous planned with Authorized body with creation of the protocol are fulfilled.

17. The highest auditor chamber till November 20 of the year preceding planned the final draft of the List of objects of the state audit goes to Authorized body and audit committees.

18. The agreed project of the List of objects of the state audit till December 10 of the year preceding planned is considered and approved at meeting of the Highest auditor chamber.

19. The internal procedure for coordination and approval of the List of objects of the state audit is performed according to the procedure, determined by regulations of the Highest auditor chamber.

Paragraph 3. Procedure for coordination and approval of the List of objects of the state audit by Audit committees

20. The audit committee till November 10 of the year preceding planned agrees issues of conducting the joint, parallel checks performed by the Highest auditor chamber and bodies of the state audit and financial control for their inclusion in the draft of the List of objects of the state audit.

21. Audit committee till December 5 of the year previous planned, the preliminary draft of the List of objects of the state audit in form according to appendix 1 to these rules goes to the Highest auditor chamber and to territorial subdivision of Authorized body.

22. The agreed project of the List of objects of the state audit till December 25 of the year preceding planned is considered and approved at meeting of Audit committee.

23. The internal procedure for coordination and approval of the List of objects of the state audit is performed according to the procedure, determined by regulations of Audit committee.

Paragraph 4. Modification of the List of objects of the state audit, the direction of the List to the interested bodies and its placement

24. Within five working days from the date of registration of orders on approval of Lists of objects of the state audit, the Highest auditor chamber (Audit committee), by means of information system of electronic document management (further - IEDO) and (or) in writing by mail performs their direction:

order on approval of the List of objects of the state audit of the Highest auditor chamber - To authorized body, audit committees, authorized body in the field of legal statistics and special accounting;

orders on approval of Lists of objects of the state audit of Audit committees - To the highest auditor chamber, territorial subdivision of Authorized body, authorized body in the field of legal statistics and special accounting.

25. Within five working days from the date of registration of orders on modification (amendments) of the approved Lists of objects of the state audit by means of IEDO and (or) in writing their direction is by mail performed:

the order on modification (amendments) of the List of objects of the state audit of the Highest auditor chamber - to authorized body in the field of legal statistics and special accounting, and also to Authorized body and audit committees;

the order on modification (amendments) of the List of objects of the state audit of Audit committees - to authorized body in the field of legal statistics and special accounting, and also to the Highest auditor chamber and territorial subdivision of Authorized body.

26. The highest auditor chamber (Audit committee) within five calendar days from the date of approval and modification (amendments) performs placement of the List of objects of the state audit on the Internet resource of the Highest auditor chamber (Audit committee).

27. For the purpose of exception of duplication of auditor actions on permanent basis monitoring of changes of lists of objects of bodies of the state audit is carried out:

The highest auditor chamber concerning lists of objects of Authorized body and audit committees;

Audit committees concerning lists of objects of the Highest auditor chamber and the relevant territorial subdivisions of Authorized body.

28. Within five working days after approval of the List of objects of the state audit by the Highest auditor chamber (Audit committee) the annual plan of holding meetings according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee) is created.

29. Following the results of the accounting period information on implementation of the List of objects of the state audit is provided to the Chairman of the Highest auditor chamber (Audit committee).

30. According to Item 2 of article 18 of the Law changes can be made to the List of objects of the state audit.

The bases for modification of the List of objects of the state audit of the Highest auditor chamber are orders of the President of the Republic of Kazakhstan, and initiative of the Chairman of the Highest auditor chamber.

The bases for modification of the List of objects of the state audit of Audit committee are orders of the President of the Republic of Kazakhstan, requests of the Highest auditor chamber based on orders of Administration of the President of the Republic of Kazakhstan, the decision of the relevant maslikhats and initiative of the Chairman of Audit committee.

Changes on the bases provided by Items 52, of 81 these rules can be made to the List of objects of bodies of external state audit and financial control.

31. Modification of the List of objects of the state audit is performed taking into account the request for holding auditor action of the member of the Highest auditor chamber (Audit committee) in form according to appendix 2 to these rules (further - the Request) and according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee).

Chapter 3. Planning and carrying out separate state audit

Section 1. Planning of separate state audit

32. Preparation for holding auditor action is its initial stage at which are performed:

1) forming of group of the state audit;

2) preliminary studying of objects of the state audit;

3) creation of the program of carrying out the state audit (further - the Program of audit), orders on the holding auditor action, joint and parallel checks (further - the Order) which are acts of purpose of check.

The auditor event according to article 1 of the Law can be held by remotely electronic method by means of use of information technologies taking into account:

1) input in commercial operation of information system of object of the state audit and its full functioning;

2) providing with technical training group of the state audit on use of information system of object of the state audit;

3) provisions to group of the state audit of possibility of work in remote access.

When holding auditor action by electronic method sending and receipt of materials of the state audit is performed using information technologies by means of the digital signature.

33. Preparation for carrying out separate state audit is performed depending on type of the state audit according to the corresponding Procedural standard.

Paragraph 1. Forming of group of the state audit

34. Direct management behind holding auditor action is performed by the member of the Highest auditor chamber (Audit committee) responsible for carrying out the state audit, on the area of work assigned to it.

35. The group of the state audit is created prior to carrying out preliminary studying of objects of the state audit taking into account requirements for exception of conflict of interest of members of group with objects of the state audit, according to the Laws of the Republic of Kazakhstan "About anti-corruption", "About public service of the Republic of Kazakhstan", "About the state audit and financial control".

36. Forming of group of the state audit is performed according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee).

37. Bodies of external state audit and financial control within the powers, for the purpose of accomplishment of the tasks assigned to them according to Item 8 of article 18 of the Law, can involve experts. Involvement of experts is performed according to the procedure, provided 600. The procedural standard of external state audit and financial control on involvement of auditing organizations and experts to the carrying out the state audit and expert and analytical actions approved by the normative resolution of Calculating committee of March 31, 2016 No. 5-HK (it is registered in the Register of state registration of regulatory legal acts No. 13647).

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