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

of November 28, 2015 No. 7-HK

About approval of Rules of forming and maintaining the Single database on the state audit and financial control and uses of its data

According to the subitem 16) 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 the enclosed Rules of forming and maintaining the Single database on the state audit and financial control and uses of its data.

2. To provide to legal department in the procedure established by the legislation:

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

2) within ten calendar days after state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and in information system of law of Ad_let;

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

3. To impose control of execution of the 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.

Approved by the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 28, 2015 No. 7-HK

Rules of forming and maintaining the Single database on the state audit and financial control and uses of its data

1. General provisions

1. These rules of forming and maintaining the Single database on the state audit and financial control and uses of its data (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About the state audit and financial control" and determine procedure for forming, maintaining the single database on the state audit and financial control and uses of its data.

2. The purpose of forming and maintaining the Single database on the state audit and financial control (further - the Single database) is:

optimization of management processes when carrying out the state audit and financial control, and also expert and analytical activities of bodies of external state audit and financial control;

duplication exception in activities of bodies of the state audit and financial control;

ensuring recognition of results of the state audit;

exchange of information with state control bodies and supervision, other state bodies, objects of the state audit;

forming and functioning of risk management system;

carrying out by authorized body on internal state audit of cameral control;

carrying out electronic state audit.

3. Treat bodies of the state audit and financial control:

1) the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber);

2) audit committees of areas, cities of republican value, the capital (further - audit committees);

3) authorized body on internal state audit;

4) services of internal audit of the central state bodies, except for services of internal audit of National Bank of the Republic of Kazakhstan, local executive bodies of areas, cities of republican value, capital;

5) services of internal audit of departments of the central state bodies.

4. The single database is created on the basis of information system of the Highest auditor chamber integrated with information systems of other state bodies (further - IIS VAP).

5. Submission of data in the Single database is performed by bodies of the state audit and financial control, and also the objects of the state audit and financial control, auditing organizations performing audit of special purpose of subjects of the quasi-public sector and other suppliers of information creating departmental or state statistics (further - suppliers of information).

2. Procedure for forming and maintaining the Single database

6. The single database is administered by the Highest auditor chamber responsible for its effective functioning, safety and safety of information placed in it.

7. The single database is integrated with system of "the electronic government" and information systems of state bodies.

8. The single database contains the following information:

1) the objects of the state audit and financial control included in risk management system;

2) lists of objects of the state audit and financial control of bodies of the state audit and financial control for the corresponding year;

3) the program of audit, results of the state audit and expert and analytical actions of bodies of the state audit and financial control, with appendix of the Inventory of materials by results of auditor action for object of audit for form according to appendix to these rules;

4) results of audit of special purpose of subjects of the quasi-public sector;

5) the budget programs (subprogrammes) of the administrator of the budget programs of the higher budget aimed at provision of target transfers at the development or the credits to subordinate budgets, reports on straight lines and the resulting effects achieved due to use of the allocated target transfers according to the budget programs (subprogrammes);

6) the consolidating plan of financing according to obligations, the consolidating plan of receipts and financing on payments;

7) funding plans according to obligations and payments of administrators of the budget programs;

8) individual funding plans according to obligations and payments of public institutions;

9) the approved financial reporting provided by the budget legislation, the legislation on financial accounting and the financial reporting of the Republic of Kazakhstan, with the corresponding appendices to it, the financial reporting of the organizations of public interest (except the financial organizations) specified in the subitem 19) of this Item except for published;

10) auditor reporting of objects of the state audit and financial control;

11) the budget reports by types and forms established by the budget legislation;

12) data of the state and departmental statistics necessary for carrying out the state audit and expert and analytical activities;

13) results of recognition of the state audit booked by the Highest auditor chamber;

14) development plans for the joint-stock companies and limited liability partnerships, the state companies controlled by the state, reports on their execution;

15) actions plans of national managing holdings, national holdings, national companies which shareholder is the state, reports on their execution;

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