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

of March 20, 2024 No. 5-HK

About modification and amendments 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"

The highest auditor chamber of the Republic of Kazakhstan (further – the Highest 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 and amendments:

in 1000. The procedural standard of external state audit and financial control on representation by audit committees of areas, cities of republican value, the capital to the Highest auditor chamber of the Republic of Kazakhstan information on the work (further – the Standard):

state Item 7 in the following edition:

"7. Except the explanatory note, audit committees represent data on results of auditor and expert and analytical actions according to Items 8, of 9, 10 and 11 these Standards in the MS Excel format for the accounting period.";

state Item 11 in the following edition:

"11. The explanatory note about the main results of activities of Audit committee for the accounting period ____ is submitted years in form according to appendix 4 to this Standard.";

state Item 12 in the following edition:

"12. Audit committees on the basis of these summary tables of the system shortcomings revealed during the auditor action, and also summary registers of the revealed violations by results of the state audit fill and represent to the Highest auditor chamber for the accounting period the following forms:

1) accounting of the system shortcomings revealed during the auditor action by Audit committee on __________ to the area, the city of republican value, the capital for the accounting period ____ years (appendix 5 to this Standard);

2) accounting of the revealed violations in case of receipt of funds in the budget Audit committee on __________ to the area, the city of republican value, the capital for the accounting period ____ years (appendix 6 to this Standard);

3) accounting of the revealed violations when using budgetary funds and assets of the state by Audit committee on __________ to the area, the city of republican value, the capital for the accounting period ____ years (appendix 7 to this Standard);

4) accounting of the revealed violations established when carrying out financial records audit of Audit committee on __________ to the area, the city of republican value, the capital for the accounting period ____ years (appendix 8 to this Standard);

5) accounting of the revealed procedural violations of the law in activities of object of the state audit including connected with realization of its tasks and functions by Audit committee on __________ to the area, the city of republican value, the capital for the accounting period ____ years (appendix 9 to this Standard).";

exclude Item 13;

state Item 15 in the following edition:

"15. Audit committees provide information in the Highest auditor chamber no later than the 20th following reporting quarter by means of the integrated information system of the Highest auditor chamber (further – IIS VAP). In case of lack of integration with IIS VAP, information is provided by means of the Single system of electronic document management.

Completeness, reliability and timeliness of the provided reporting information according to this Standard is provided with chairmen of audit committees.";

state Item 17 in the following edition:

"17. Sources of information are results of auditor and expert and analytical actions of audit committees and IIS VAP.";

1, of 2, 3 and 4 to this Standard to state appendices in edition according to appendices 1, of 2, 3 and 4 to this normative resolution;

add with appendices 5, of 6, of 7, 8 and 9 to this Standard according to appendices 5, of 6, of 7, 8 and 9 to this normative resolution.

2. To provide to department of the analysis and reporting 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 20, 2024 No. 5-HK

Appendix 1

to the Procedural standard of external state audit and financial control on representation by audit committees of areas, cities of republican value, the capital to the Highest auditor chamber of information on the work

Form

The main indicators of work of Audit committee on __________ to the area, the city of republican value, the capital for the accounting period ____ years

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