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THE JOINT NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN AND THE ORDER OF THE CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON ANTI-CORRUPTION (ANTI-CORRUPTION SERVICE), THE CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON FINANCIAL MONITORING, THE ATTORNEY-GENERAL OF THE REPUBLIC OF KAZAKHSTAN

of February 9, 2024 No. 4-HK, 21 of February, 2024 No. 41, on March 1, 2024 No. 1, on March 12, 2024 No. 37

About approval of Rules of transfer of materials of the state audit on the revealed offenses when carrying out external state audit and financial control

According to the subitem 6) Item 14 of the Regulations on the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) approved by the Presidential decree of the Republic of Kazakhstan of November 26, 2022 No. 5, the Highest auditor chamber POSTANOVLYAET and the Prosecutor General's Office of the Republic of Kazakhstan, anti-corruption Agency of the Republic of Kazakhstan (Anti-corruption service), Agency of the Republic of Kazakhstan on financial monitoring of PRIKAZYVAYUT:

1. Approve the enclosed Rules of transfer of materials of the state audit on the revealed offenses when carrying out external state audit and financial control.

2. Declare invalid the joint normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 6-HK and the order of the Attorney-General of the Republic of Kazakhstan of March 30, 2016 No. 51, of the Minister of Finance of the Republic of Kazakhstan of February 19, 2016 No. 76, of the Chairman of National bureau on anti-corruption (Anti-corruption service) of the Ministry of cases of public service of the Republic of Kazakhstan of February 26, 2016 No. 20 "About approval of Rules of transfer of materials of the state audit on the revealed offenses when carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 13679).

3. To provide to legal department of the Highest auditor chamber in the procedure established by the legislation:

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

2) placement of this joint normative resolution and order on Internet resource of the Highest auditor chamber.

4. To assign control of execution of this joint normative resolution and the order to the member of the Highest auditor chamber providing interaction with law enforcement and special state bodies, the deputy attorney general of the Republic of Kazakhstan, the vice-chairman of the Agency of the Republic of Kazakhstan on anti-corruption (Anti-corruption service), the vice-chairman of the Agency of the Republic of Kazakhstan on financial monitoring.

5. This joint normative resolution and the order becomes effective after ten calendar days after day of its first official publication.

Attorney-General of the Republic of Kazakhstan

 

__________ B. Asylov

The chairman of the Agency of the Republic of Kazakhstan on financial monitoring

 

__________ D. Malakhov

The chairman of the Agency of the Republic of Kazakhstan on anti-corruption (Anti-corruption service)

 

__________ A. Zhumagali

Chairman of the Highest auditor chamber of the Republic of Kazakhstan

 

__________ N. Godunova

No. 1, No. 37 are approved on March 12, 2024 by the joint normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan and Orders of the Chairman of the Agency of the Republic of Kazakhstan on anti-corruption (Anti-corruption service), the Chairman of the Agency of the Republic of Kazakhstan on financial monitoring, the Attorney-General of the Republic of Kazakhstan of February 9, 2024 No. 4-HK, 21 of February, 2024 No. 41, on March 1, 2024

Rules of transfer of materials of the state audit on the revealed offenses when carrying out external state audit and financial control

Chapter 1. General provisions

1. These rules of transfer of materials of the state audit on the revealed offenses when carrying out external state audit and financial control (further – Rules) regulate the procedure of interaction of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber), the Prosecutor General's Office of the Republic of Kazakhstan (further – the Prosecutor General's Office), anti-corruption Agencies of the Republic of Kazakhstan (Anti-corruption service) and financial monitoring Agencies of the Republic of Kazakhstan (further – criminal prosecution authorities) by transfer of materials of the state audit of the Highest auditor chamber (further – materials of the state audit) on the revealed offenses when carrying out external state audit and financial control in criminal prosecution authorities.

2. The purpose of Rules is protection of the rights, freedoms and legitimate interests of citizens, property, the rights and legitimate interests of the organizations protected by the law of interests of society and state, providing necessary measures for involvement of perpetrators to responsibility.

3. Rules are based on the principles of reliability and legality of the directed materials of the state audit and the proceeding decisions made on them.

4. The bases for transfer of materials of the state audit of the Highest auditor chamber to criminal prosecution authorities are:

1) non-execution or improper execution by object of the state audit of instructions on the revealed violations of the Highest auditor chamber, the criminal offenses containing signs (further – violations).

In case of appeal of results of the state audit and financial control by object of the state audit, subjects of entrepreneurship and other persons whose interests are infringed by auditor actions transfer of materials with signs of criminal offense, is performed after observance of legal process of dispute settlement;

2) requests of criminal prosecution authorities and the Prosecutor General's Office, on the bases in the limits set by the laws of competences.

The required materials of the state audit containing information on subjects of private entrepreneurship are transferred based on the request authorized by the prosecutor or the resolution of criminal prosecution authorities within pre-judicial investigation, and also based on inquiries within the materials made in the Book of accounting of information (further – KUI).

3) the occasions listed regarding 1 Article 180 of the Code of penal procedure of the Republic of Kazakhstan (further – the Code of Criminal Procedure).

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