ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of October 22, 2021 No. 443

About the Procedure for creation and liquidation of structural divisions of internal audit in the organizations of public sector

According to article 12 of the Law of the Republic of Tajikistan "About internal audit in the organizations of public sector" the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for creation and liquidation of structural divisions of internal audit in the organizations of public sector it (is applied).

2. To the ministries, departments and other organizations of public sector during creation or liquidation of structural divisions of internal audit to take specific measures for observance of requirements of this Procedure.

Appendix

to the Order of the Government of the Republic of Tajikistan of October 22, 2021 No. 443

Procedure for creation and liquidation of structural divisions of internal audit in the organizations of public sector

1. General provisions

1. The procedure for creation and liquidation of structural divisions of internal audit in the organizations of public sector (further - the Procedure) establishes specific procedures of creation and liquidation of structural divisions of internal audit of the ministries, departments and other organizations of public sector.

2. This Procedure extends to the ministries, departments and other organizations of public sector financed from the republican budget.

3. Structural divisions of internal audit in the organizations of public sector are created and liquidated according to regulatory legal acts of the Republic of Tajikistan and regulations of this Procedure.

4. The structural division of internal audit submits and is accountable to the first head of the organization of public sector and is effective under its direct management

2. Procedure for creation and liquidation of structural division of internal audit

5. The structural division of internal audit in the organization of public sector is created only in structure of central office of the organization (except for the state authorized body).

6. Depending on legal status, functions, powers, amount and complexity of tasks structural divisions of internal audit can independently be created in the following forms:

- head department;

- management;

- department;

- sector.

7. The organizations of public sector which shall have structural division of internal audit are determined according to the following criteria:

- the amount of financing from the republican budget for financial year exceeds one and a half million indicators for calculations;

- the average number of employees in calendar year constitutes more than 800 (eight hundred) people.

8. Liquidation of structural divisions of internal audit of the ministries, departments and other organizations of public sector is performed in the following cases:

- in case of discrepancy to one of requirements of regulations, the stipulated in Item 7 presents About;

- taking into account inefficiency of activities;

- in other cases, stipulated by the legislation the Republic of Tajikistan.

3. Final provisions

9. Control of execution of this Procedure is exercised by the Ministry of Finance of the Republic of Tajikistan.

10. Official and legal entities bear responsibility for non-compliance with provisions of this Procedure according to the legislation of the Republic of Tajikistan.

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