PRESIDENTIAL DECREE OF THE REPUBLIC OF KAZAKHSTAN

of April 7, 2009 No. 788

About approval of Standards of the state financial control

According to Item 3 of Article 137 of the Budget code of the Republic of Kazakhstan of December 4, 2008 POSTANOVLYAYU:

1. Approve the enclosed Standards of the state financial control.

2. This Decree becomes effective after ten calendar days after the first official publication.

Approved by the Presidential decree of the Republic of Kazakhstan of April 7, 2009 No. 788

Standards of the state financial control

1. General provisions

1. These standards of the state financial control (further - Standards) are developed according to the Budget code of the Republic of Kazakhstan and establish single requirements to carrying out the state financial control.

2. The purpose of Standards is establishment of single requirements on the basis of which bodies of the state financial control (control daleeorgana) and their workers exercise control.

3. Standards are developed for ensuring efficiency, integrity, coherence, the sequence, succession and objectivity of control.

4. General standards, working standards, standards of management and quality control belong to Standards.

5. Implementation of Standards is provided by development and approval of the state financial control by the supreme body of rules, derivative of them, the methodical and other documents regulating methods and procedures of control.

6. Control of observance of Standards is exercised by Calculating committee on control of execution of the republican budget (daleeschetny committee).

The body for internal control authorized by the Government of the Republic of Kazakhstan exercises control of observance of Standards by services of internal control.

2. Coverage and application of Standards

7. Standards are obligatory for observance by all control facilities and their workers.

Standards are obligatory for observance by specialists of state bodies, auditing organizations and the experts involved by control facilities.

3. General Standards

8. General Standards establish single requirements to control facilities and their workers.

The following Standards belong to general standards: "Independence", "Ethics", "Competence (qualification)", "Publicity" and "Confidentiality".

9. The purpose of the Independence Standard is ensuring impartiality, objectivity, reliability of estimates and recommendations of control facilities and their workers.

10. The Independence standard assumes inadmissibility of any intervention encroaching on independence of control facilities, their workers when implementing of activities by them.

Control facilities and their workers in all questions of control activities keep independence of object of control and any inappropriate influence.

11. Control facilities functionally are also organizationally independent in case of accomplishment of the tasks assigned to them and do not allow any actions limiting their independence and objectivity.

12. Activities of control facilities are performed according to the approved plans, programs and types and types of control determined by the legislation.

13. Intervention in activities of control facilities at the choice of subject, object of control, to the applied procedures, nature and amount of proofs, restriction of scale of control, and also any actions which can affect independence and objectivity of employees of control facilities for political, ideological, religious and other reasons is not allowed.

14. Monitoring procedure by employees of control facilities in case of conflict of interest is forbidden.

15. In the presence of objective doubts in independence of the employee of control facility he is subject to transfer to other object of control.

16. For the purpose of preserving independence and objectivity of employees of the control facilities performing control activities it is necessary to change object of control on which control by this worker was carried out after year.

17. The cooperation of control facilities and their workers with scientific and other organizations is allowed if these relations do not limit their independence.

18. The purpose of the Ethics Standard is ensuring full compliance with ethical requirements and the principles of professional behavior with employees of control facilities.

19. Independence, powers and responsibility of employees of control facilities impose high ethical requirements to control facilities and his workers. Ethical standards for them shall include as ethical requirements for the government employees provided by the Code of honor of government employees of the Republic of Kazakhstan and special requirements for employees of control facilities.

20. In behavior of employees of control facilities and approaches in case of monitoring procedure it is necessary to exclude any actions which can entail suspicions and accusations in non-compliance with the principles of the state financial control and Standards.

21. Independence of control facilities and their workers does not interfere with maintenance of the benevolent relations with object of control.

22. Employees of control facilities in case of conflict situations need to act according to ethical standards of professional behavior.

23. The purpose of the Competence Standard is maintenance of due professional level of employees of control facilities for effective control.

24. Employees of control facilities shall have professional skills, knowledge and experience which are sufficient for implementation of effective control and on which the corresponding account is kept.

25. Control is exercised by workers, the level of professional knowledge, skills and which experience in total corresponds to nature, scale and complexity of control.

26. Employees of control facilities show due qualification throughout all process of control from preliminary studying of object of control before preparation of reports on monitoring procedure.

27. Professional knowledge and skills of employees of control facilities are enhanced by carrying out continuous professional training and self-education, and also the periodic organization of preparation and advanced training of workers. Control facilities create necessary conditions for preparation, advanced training and retraining of personnel.

28. The purpose of the Publicity Standard is ensuring realization of democratic basis of management of economy, increase in efficiency of control activities of the state and protection of society against corruption and other offenses.

29. Control facilities perform the activities openly by the obligatory publication of results of the state financial control.

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