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NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2015 No. 14-HK

About approval of Rules of development and approval of procedural standards of external state audit and financial control

According to the subitem 2) of Item 2 of article 8 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" the Calculating committee on control of execution of the republican budget (further - Calculating committee) DECIDES:

1. Approve the enclosed Rules of development and approval of procedural standards of external state audit and financial control.

2. To provide to legal department in the procedure established by the legislation:

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

2) within ten calendar days after state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this normative resolution on Internet resource of Calculating committee.

3. To impose control of execution of the normative resolution on the chief of staff of Calculating committee.

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

Chairman

K. Dzhanburchin

Approved by the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 28, 2015 No. 14-HK

Rules of development and approval of procedural standards of external state audit and financial control

1. General provisions

1. These rules of development and approval of procedural standards of external state audit and financial control (further - Rules) are developed according to the subitem 2) of Item 2 of article 8 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" and determine procedure for development and approval of procedural standards of external state audit and financial control.

2. In these rules the following concepts are used:

1) classification of procedural standards - the structured system of codification of procedural standards;

2) procedural standards of external state audit and financial control (further - procedural standards) - the documents containing procedural requirements to carrying out (the procedure, the mechanism and methods) external state audit and financial control and activities of bodies of external state audit and financial control.

2. Procedure for development and approval of procedural standards

3. Procedural standards for bodies of external state audit and financial control are developed taking into account:

1) compliance to effective objectives of their development;

2) unambiguity of understanding of the provisions stated in them;

3) sequences and integrity of statement of their provisions;

4) exhaustive scope of the subject regulated by them;

5) ensuring interrelation and coordination with earlier accepted legal (methodological) documents of bodies of external state audit and financial control, and non-admission of duplication of their provisions;

6) possibility of objective quality evaluation of accomplishment of their provisions;

7) applications of single terminology and their identical interpretation in all procedural standards.

4. In case of development of procedural standards Standards of the state audit and financial control (further - Standards) and the regulatory legal acts regulating carrying out the state audit and financial control, acceptable requirements of international standards of the supreme bodies of audit (ISSAI) accepted by the International organization of the supreme bodies of audit (INTOSAI), and other international standards in audit area are considered (further - international standards).

5. Development of procedural standards provides determination of the principles, procedures, mechanisms and methods of carrying out, registration of results of the state audit and financial control and actions depending on activities of bodies of external state audit and financial control.

6. The calculating committee before development of procedural standards creates their list, terms, executives in charge on their development. If necessary, depending on purpose of the procedural standard, the Calculating committee creates working group for its development from among representatives of the bodies of external state audit and financial control interested state bodies, the public auditing and international organizations, scientific institutions.

7. When forming the list of procedural standards or modification and (or) amendments in it for the next planned period are considered:

1) changes in the legislation of the Republic of Kazakhstan;

2) the questions arising in case of practical implementation of procedural standards, causing need of their updating;

3) changes in international standards;

4) proposals of members and structural divisions of Calculating committee;

5) offers of audit committees of areas, cities of republican value, the capital (further - audit committees).

8. Offers on the list of procedural standards are represented to the structural division of Calculating committee responsible for methodological providing, no later than October 15 of the year preceding the planned period.

9. The list of procedural standards is subject to consideration and approval at meeting of Scientific and methodological council of Calculating committee.

10. Procedural standards are developed taking into account Classification of procedural standards of external state audit and financial control (further - Classification) according to appendix to these rules.

11. The procedural standard has the following structure:

1) the regulating parameters;

2) general provisions;

3) thematic and other Sections (if necessary);

4) appendices (if necessary).

12. The regulating parameters represent details of regulatory legal act of the Calculating committee approving the procedural standard, code according to Classification and the name of the procedural standard.

In the Section "General provisions" the purposes and tasks, purpose of the procedural standard, reference to relevant provisions of the legislation of the Republic of Kazakhstan, Standards, international standards, the documents regulating carrying out the state audit and financial control, specifying of the main terms (concepts) and determination to them reveal.

In the Section "Thematic and Other Sections" the principles, approaches, methods, procedures, mechanisms of the state audit and financial control and the requirement to registration of their results, and also activities of bodies of external state audit and financial control reveal.

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