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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 of November 12, 2015 "About the state audit and financial control" the Calculating committee on control of execution of the republican budget (further – Calculating committee) 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.

Chairman of Calculating committee on control of execution of the republican budget

N. Godunova

Appendix 1

to the Normative resolution of Calculating committee on control of execution of the republican budget 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 Calculating committee on control of execution of the republican budget (further – Calculating committee) 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 (further – Bodies of external state audit) – Calculating committee on control of execution of the republican budget, 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 of observance by statutory auditors of requirements of Standards of the state audit and financial control when implementing the state audit and these rules;

8) the instruction – the act of bodies of external state audit, obligatory for execution, and financial control sent to objects of the state audit, 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 Attorney-General of the Republic of Kazakhstan of January 26, 2016 No. 13 "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. 13171).

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 according to the competence provided 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 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, 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 by the 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 on control of execution of the republican budget 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 Calculating committee (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 Calculating committee and Audit committees is created in the Integrated information system of Calculating committee (further – IIS SK).

12. On the basis of the Single database, taking into account risks assessment of objects of the state audit and data obtained from additional sources, the structural division responsible for planning creates the draft of the List of objects of the state audit (further – the draft of the List) and no later than October 1 of the year previous planned goes to members of Calculating committee (Audit committee).

13. Members of Calculating committee (Audit committee) jointly with structural division responsible for planning, consider the draft of the List regarding the chosen objects of the state audit and forecast amounts of the budgetary funds and assets covered by the state audit, names of auditor actions, types of the state audit and types of checks, terms of carrying out each stage of auditor action and also taking into account the necessary number of statutory auditors, requirement of involvement of assistants and experts.

14. 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 Calculating committee 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 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 physical persons and legal entities concerning the organization of auditor actions on the certain objects of the state audit which are inefficiently spending budgetary funds and assets or inefficient implementation of documents of System of state planning, budget investments;

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.

15. 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.

16. The structural division responsible for planning perfroms calculation of the standard rate of term of holding auditor action. At the same time the term of carrying out preliminary studying of objects of the state audit constitutes at least one third of term of carrying out the main stage of auditor action.

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