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

of September 17, 2020 No. 7-HK

About modification of the Normative Resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

According to the subitem 2) of Item 2 of article 8 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. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13647, it is published on May 11, 2016 in the Information system of law of Ad_let) the following change:

1001. To be reworded as follows the procedural standard of external state audit and financial control on evaluating activities of bodies of the state audit and financial control approved by the above-stated normative resolution according to appendix to this normative resolution.

2. 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.

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

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

Appendix

to the Normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of September 17, 2020 No. 7-HK

Appendix 10

1001. The procedural standard of external state audit and financial control on evaluating activities of bodies of the state audit and financial control

Chapter 1. General provisions

1. This Procedural standard of external state audit and financial control (further - the Procedural standard) determines the purpose, tasks, methods, the directions and criteria, procedural requirements to evaluating activities of bodies of the state audit and financial control by evaluating activities of bodies of the state audit and financial control (further - bodies of the state audit).

2. The procedural standard is developed according to the subitem 24) 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" (further - the Law).

3. The purpose of the Procedural standard is measurement of level of the achieved results, improvement of quality, effectiveness of bodies of the state audit, assessment of conformity of activities of bodies of the state audit to the legislation of the Republic of Kazakhstan on the state audit and financial control.

4. Task of the Procedural standard is establishment of single approach to procedural requirements to implementation and registration of results of the carried-out assessment of activities of bodies of the state audit (further - Assessment).

5. Assessment is performed by the following methods:

1) in cameral procedure following the results of half-year and year concerning all bodies of the state audit, except for Calculating committee on control of execution of the republican budget (further - Calculating committee) based on information of audit committees of areas, cities of republican value, the capital (further - audit committees) and information of authorized body on internal state audit taking into account the analysis of reporting information and efficiency evaluation of activities of services of internal audit which is carried out by him (further - assessment in cameral procedure).

2) in planned procedure in audit committees and authorized body on internal state audit and its territorial subdivisions according to the List of objects of the state audit, except for services of internal audit (further - assessment in planned procedure).

Completeness and accuracy of the information according to the subitem 1) of Item 5 of this Procedural standard is provided with the first heads of bodies of the state audit.

In case of identification of representation by bodies of the state audit of unreliable and incomplete information of the recommendation of accountability of the head of body of the state audit and financial control go to the official (body) having the right of position assignment and dismissal according to the legislation of the Republic of Kazakhstan.

6. By results of activities of audit committees rating assessment of their activities is performed.

7. Assessment of activities of services of internal audit is performed according to the order of the acting minister of finance of the Republic of Kazakhstan of April 20, 2018 No. 480 "About approval of the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit" (it is registered in the Register of state registration of regulatory legal acts No. 16878).

Chapter 2. Directions and criteria for evaluation of activities of authorized body for internal state audit

8. Assessment of authorized body on internal state audit in cameral procedure is performed in the following directions:

1) forming and execution of the List of objects of the state audit for the corresponding year;

2) carrying out the state audit and financial control;

3) carrying out cameral control;

4) observance of standards of the state audit and financial control;

5) responsibility of employees of bodies of the state audit and financial control;

6) execution of decisions of Coordination council of bodies of the state audit and financial control;

7) other directions.

9. Criteria of the "Forming and Execution of the List of Objects of the State Audit for the Corresponding Year" direction are:

1) forming of the draft of the List of objects of the state audit for the corresponding year;

2) direction of notifications on carrying out unplanned audit;

3) modification of the List of objects of the state audit for the corresponding year;

4) execution of the List of objects of the state audit for the corresponding year.

10. Criteria of the "Carrying Out the State Audit and Financial Control" direction are:

1) identification of violations during the state audit;

2) compensation of the amounts of violations of the budget (except for cameral control);

3) recovery and reflection on accounting of violations (except for cameral control);

4) collection in budget receipt of the amounts of administrative penalties on which there came the payment due date, the decrees except for issued on the materials which arrived from other state bodies, and decrees issued by courts, and also transferred to recovery by enforcement in the procedure established by the legislation;

5) satisfaction with courts of claims for materials of Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan and its territorial subdivisions;

6) entering and adoption of offers on modification of regulatory legal acts and into acts of subjects of the quasi-public sector, for increase in management efficiency and use of budgetary funds, assets of the state and subjects of the quasi-public sector;

7) share of the performed recommendations, orders from the number of recommendations, orders accepted following the results of the state audit and expert and analytical actions (with the come completion dates).

11. Criteria of the Carrying Out Cameral Control direction are:

1) execution of notifications on cameral control;

2) results of consideration of objections on notifications of cameral control;

3) share of procedures of the public procurements covered by cameral control from total quantity of subjects to scope by tender method.

12. Criteria of the "Observance of Standards of the State Audit and Financial Control" direction are:

1) results performed by Calculating committee on assessment in planned procedure;

Observance of requirements of General standards of the state audit and the financial control approved by the Presidential decree of the Republic of Kazakhstan of January 11, 2016 No. 167, of the procedural standards of the state audit and financial control (further - procedural standards) approved according to the subitem 2) of Item 2 of article 8 of the Law and also acts adopted according to General and procedural standards is estimated in planned procedure.

2) availability of documents, to the recognized not conforming Standards of the state audit and financial control provided by Articles 8, 19 and 24 Laws;

3) withdrawal of the certificate of the statutory auditor on the bases, stipulated in Item the 8th article 39 of the Law.

13. Criteria of the "Responsibility of Employees of Bodies of the State Audit and Financial Control" direction are:

1) employees engagement of authorized body on internal state audit and its territorial subdivisions to disciplinary (for violation of the Ethical code of government employees of the Republic of Kazakhstan (Rules of office ethics of government employees) approved by the Presidential decree of the Republic of Kazakhstan of December 29, 2015 No. 153 and Rules of professional ethics of the statutory auditors approved by the joint normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 18-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 601 (it is registered in the Register of state registration of regulatory legal acts No. 12575), the administrative and criminal liability connected with activities of authorized body for internal state audit and its territorial subdivisions;

2) confirmation of cases of the appeal of physical persons and legal entities on illegal actions of employees of authorized body for internal state audit and its territorial subdivisions.

14. Criterion of the "Execution of Decisions of Coordination Council of Bodies of the State Audit and Financial Control" direction is completeness, quality and timeliness of execution of decisions of Coordination council.

15. Criteria of the Other Directions direction are:

1) evaluating efficiency of activities of services of internal audit;

2) rendering the methodological help of internal audit to services;

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