Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

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

(as amended on 28-03-2022)

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 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 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 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 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.

Paragraph 2. Procedure for coordination and approval of the List of objects of the state audit of Calculating committee

17. The structural division responsible for planning, till October 25 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 approved by members of Calculating committee and heads of the structural divisions responsible for carrying out the state audit, quality control and legal support under the leadership of the Chairman of Calculating committee goes to Authorized body on internal state audit (further – Authorized body) and audit committees.

By consideration of the preliminary draft of the List of objects of the state audit the report of the head of the structural unit responsible for planning is heard.

18. The structural division responsible for planning, 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.

19. The structural division responsible for planning, 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.

20. 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 Calculating committee.

21. In case of notes the draft of the List of objects of the state audit is improved within three working days from the date of holding meeting. After repeated coordination with members of Calculating committee, the draft of the List of objects of the state audit is submitted for approval to the Chairman of Calculating committee.

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

22. Members of Audit committee jointly with the structural division responsible for planning, till November 10 of the year preceding planned agree issues of conducting the joint, parallel checks performed with Calculating committee and bodies of the state audit and financial control for their inclusion in the draft of the List of objects of the state audit.

23. The structural division responsible for planning, 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 Calculating committee and to territorial subdivision of Authorized body.

By consideration at meeting with the Chairman of Audit committee of the preliminary draft of the List of objects of the state audit the report of the head of the structural unit responsible for planning is heard.

24. 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.

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

25. Within five working days from the date of registration of orders on approval of Lists of objects of the state audit, the structural division responsible for planning, 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 Calculating committee - 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 calculating committee, territorial subdivision of Authorized body, authorized body in the field of legal statistics and special accounting.

26. 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 Calculating committee - 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 Calculating committee and territorial subdivision of Authorized body.

27. The structural division responsible for planning 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 body of external state audit and financial control.

28. For the purpose of exception of duplication of auditor actions by the structural division responsible for planning on permanent basis monitoring of changes of lists of objects of bodies of the state audit is carried out:

Calculating committee concerning lists of objects of Authorized body and audit committees;

Audit committees concerning lists of objects of Calculating committee and the relevant territorial subdivisions of Authorized body.

29. The structural division of Calculating committee responsible for planning, quarterly on the basis of information on execution of auditor actions, within the annual lists of objects of the state audit of Authorized body and Audit committees placed in the Single database analyzes and generalizes their results for further inclusion in information and the report of Calculating committee, provided to the President of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan.

30. Within five working days after approval of the List of objects of the state audit the structural division responsible for planning, jointly with the structural division responsible for carrying out the state audit, creates the annual plan of holding meetings taking into account completion of auditor actions.

The annual plan of holding meetings taking into account coordination with members of Calculating committee (Audit committee) is submitted for approval to the Chairman of Calculating committee (Audit committee).

31. 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 Calculating committee (Audit committee).

32. 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 Calculating committee are orders of the President of the Republic of Kazakhstan, and initiative of the Chairman of Calculating committee.

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 Calculating committee 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 61, of 100 these rules can be made to the List of objects of bodies of external state audit.

33. Changes are made to the List of objects of the state audit based on the service record of the member of the Calculating committee (Audit committee) responsible for auditor action, according to the proposal of the head of the structural unit responsible for carrying out the state audit with coordination of heads of the structural divisions responsible for planning and quality control with appendix of the Request for holding auditor action for form according to appendix 2 to these rules (further – the Request), and also confirming justification of modification and (or) amendments of documents (materials).

Chapter 3. Planning and carrying out separate state audit

Section 1. Planning of separate state audit

34. 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) scheduling of carrying out the state audit (further – the Plan of audit), programs 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 audit engagement on holding auditor action (further – the Audit engagement).

35. 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

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

37. 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".

38. Forming of group of the state audit, is performed by the chief of staff of Calculating committee (the chief of staff and (or) the chairman of Audit committee) based on the service record of the head of the structural unit responsible for carrying out the state audit.

Forming of group can be performed by audit committees according to the procedure, determined by their regulations.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.