NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of March 27, 2024 No. 6-HK

About introduction of amendments to 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"

The highest auditor chamber of the Republic of Kazakhstan (dalee-Vysshaya auditor chamber) 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) the following changes:

1) 900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets to be reworded as follows according to appendix 1 to this normative resolution;

2) 901. The procedural standard of external state audit and financial control on implementation of subsequent assessment of execution of the republican budget to be reworded as follows according to appendix 2 to this normative resolution.

2. To provide to legal department of the Highest auditor chamber 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 the Highest auditor chamber.

3. To impose control of execution of this normative resolution on the chief of staff of the Highest auditor chamber.

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

Appendix 1

to the normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan of March 27, 2024 No. 6-HK

Appendix 6

to the normative Resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK

900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets

Chapter 1. General provisions

1. This Procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets (further – the Procedural standard) contains procedural requirements to forming and representation by the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) operational information for the President of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan about work of the Highest auditor chamber, indicators of work of bodies of the state audit and financial control (further – information), and also to forming and representation by audit committees of areas, the cities of republican value, the capital (further – audit committee) information to maslikhat and the akim of the respective area, the cities of republican value, the capital.

2. The purpose of the Procedural standard is establishment of single approaches and procedures of forming and submission of information by bodies of external state audit.

3. Action of this Procedural standard extends to structural divisions and on officials of bodies of external state audit.

4. Treat the basic principles of the Procedural standard:

1) reliability – reliability and lack of mistakes in the provided information;

2) completeness and transparency – reflection of the booked state audit and expert and analytical actions, clarity of statement of results of the state audit and financial control;

3) comparability – possibility of comparison of information for the different periods and different bodies of external state audit and financial control (further – bodies of the state audit);

4) timeliness – operational collection of reliable information, preparation and provision of the report and information at the scheduled time.

Chapter 2. Preparation and submission of information on activities of body of external state audit

Paragraph 1. Procedure for forming and terms of submission of information on activities of the Highest auditor chamber for the accounting period to the President of the Republic of Kazakhstan, Parliament of the Republic of Kazakhstan

5. Sources for preparation of information are:

1) quarterly analytical reports about execution republican and local budgets by results of budget monitoring, represented by the Ministry of Finance of the Republic of Kazakhstan (further – the Ministry of Finance), and also local authorized bodies on budget implementation according to the Budget code of the Republic of Kazakhstan;

2) the Ministries of Finance this information systems;

3) results of the state audit and expert and analytical actions of the Highest auditor chamber;

4) key indicators of activities of bodies of external state audit, audit committees, quantity of objects and amount of the means covered by the state audit, audit committees I will eat around the violations of regulations of the legislation of the Republic of Kazakhstan, and also acts of subjects of the quasi-public sector established by audit committees, I will eat around the financial violations revealed by audit committees, I will eat around the amounts recovered (compensated) and subject to recovery (compensation) by results of auditor actions, execution of recommendations (offers) and orders following the results of auditor and expert and analytical actions, key indicators of activities of authorized body for internal state audit, information on receipts in the regional budget, city budget of republican value, the capital, the budget of the area (the city of regional value) for the accounting period, represented according to the Procedural standard of the state audit and financial control on representation by audit committees to the Highest auditor chamber of information on the work, it agrees appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 8 and 9 to this Procedural standard;

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