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PRESIDENTIAL DECREE OF THE REPUBLIC OF KAZAKHSTAN

of September 3, 2013 No. 634

About approval of the Concept of implementation of the state audit in the Republic of Kazakhstan

According to the Presidential decree of the Republic of Kazakhstan of December 18, 2012 No. 449 "About measures for implementation of the Message of the Head of state to the people of Kazakhstan of December 14, 2012 "Strategy Kazakhstan-2050: new political policy of the taken place state" POSTANOVLYAYU:

1. Approve the enclosed Concept of implementation of the state audit in the Republic of Kazakhstan.

2. To impose control of execution of this Decree on Administration of the President of the Republic of Kazakhstan.

3. This Decree becomes effective from the date of signing.

President of the Republic of Kazakhstan

N. Nazarbayev

Approved by the Presidential decree of the Republic of Kazakhstan of September 3, 2013 No. 634

The concept of implementation of the state audit in the Republic of Kazakhstan

Content

Introduction

1. Vision of implementation of the state audit and development of the state financial control in the Republic of Kazakhstan.

2. Basic principles and general approaches of implementation of the state audit and development of the state financial control.

3. The list of regulatory legal acts by means of which implementation of the Concept is supposed.

Introduction

The concept of implementation of the state audit in the Republic of Kazakhstan (further - the Concept) is developed according to the President's letter of the Republic of Kazakhstan to the people of Kazakhstan of December 14, 2012 "Strategy Kazakhstan-2050: new political policy of the taken place state" in which it was noted: "We need to create complex system of the state audit on the basis of the best international experience".

Development of the Kazakhstan society and the obligations of new format arising before the state apparatus require functioning of strong system of public administration.

In the solution of these questions the role of the state financial control as integral part of public administration increases. However the system of the state financial control operating in the country is "one-sided" and is aimed only at identification of cases of inefficient use of budgetary funds and financial violations. Meanwhile, implementation of such institute which will give assessment to the existing management system and will determine the directions by its further effective development is necessary.

In the international practice such role is carried out by the state audit.

In general, the state audit for Kazakhstan seems as the complete and independent efficiency evaluation of activities of objects of audit covering not only financial questions, but also all directions them activities submission of efficient recommendations on the basis of the revealed shortcomings and offers on risk management.

This Concept determines vision and the main approaches to step-by-step reforming of the state financial control and implementation of the state audit with further expansion of its functional directions. At the same time functions of the state financial control will be realized in case of identification of violations of the law in activities of the audited object, consequences requiring elimination and accountability.

1. Vision of implementation of the state audit and development of the state financial control in the Republic of Kazakhstan

Analysis of the current situation

From the moment of finding of independence in Kazakhstan the system of the state financial control directed to identification of violations and taking measures of reaction is created.

In the Budget code of the Republic of Kazakhstan accepted in 2004 bases of the organization of financial control with allocation of complex, thematic and counter control for the first time were determined.

On an equal basis with control on compliance and control of the financial reporting began to carry out performance monitoring, effectiveness, feasibility and justification.

At the legislative level powers of Calculating committee on control of execution of the republican budget (further - Calculating committee), audit committees of maslikhats, the central and local authorized bodies were determined by internal control.

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