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

of November 30, 2015 No. 16-HK

About approval of Rules of evaluating documents of System of state planning of the Republic of Kazakhstan, development plans for national managing holdings, national holdings and national companies and actions plans of national managing holdings, national holdings, national companies which shareholder is the state

(as amended on 10-02-2023)

According to the subitem 10) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" and Items 88 and 170 of System of state planning in the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of November 29, 2017 No. 790, the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber), DECIDES:

1. Approve the enclosed Rules of evaluating documents of System of state planning of the Republic of Kazakhstan, development plans for national managing holdings, national holdings and national companies and actions plans of national managing holdings, national holdings, national companies which shareholder is the state.

2. Recognize invalid some resolutions of Calculating committee on control of execution of the republican budget according to appendix to this normative resolution.

3. 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.

4. To impose control of execution of the normative resolution on the chief of staff of Calculating committee (Zagitov E. B.).

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

Chairman of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan

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 30, 2015 No. 16-HK

Rules of evaluating documents of System of state planning of the Republic of Kazakhstan, development plans for national managing holdings, national holdings and national companies and actions plans of national managing holdings, national holdings, national companies which shareholder is the state

Chapter 1. General provisions

1. These rules of evaluating documents of System of state planning of the Republic of Kazakhstan, development plans for national managing holdings, national holdings and national companies and actions plans of national managing holdings, national holdings, national companies which shareholder is the state (further – Rules) are developed according to the subitem 10) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law on state audit) and Items 88 and 170 of System of state planning in the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of November 29, 2017 No. 790 (further – the Resolution No. 790) and is determined by procedure for evaluating documents of System of state planning of the Republic of Kazakhstan, and also development plans for national managing holdings, national holdings and the national companies and actions plans of national managing holdings, national holdings, the national companies which shareholder is the state.

2. Rules are developed for the purpose of development of single approach to assessment of national projects, regarding execution of the relevant budget and use of assets of the state, and according to orders of the President of the Republic of Kazakhstan also in other directions, development plans for national managing holdings, national holdings and national companies and actions plans of national managing holdings, national holdings, national companies which shareholder is the state (further – national projects, development plans and actions plans).

3. Assessment of implementation of national projects, development plans and actions plans is determination of extent of achievement of their main indicators according to assessment indicators, the analysis of the planned results, the expected social and economic effect, advantage for beneficiaries, identification of the reasons of variations and the related violations, and also introduction of offers on their elimination and enhancement (further – assessment).

4. Assessment of implementation of national projects, development plans and actions plans is performed by the Highest auditor chamber of the Republic of Kazakhstan (The highest auditor chamber) within the auditor actions according to the list of objects of the state audit for the corresponding year and expert and analytical activities.

5. Assessment is performed by carrying out the state audit and expert and analytical activities, and also collection and information analysis.

Chapter 2. Procedure for evaluating

6. Assessment is carried out based on the summary report and the summary conclusion of authorized bodies on state planning and strategic planning and assessment about implementation of national projects, development plans and actions plans, for the entire period of assessment performed according to the Resolution No. 790, of statistical information; audit opinions, results of expert and analytical activities of bodies of external state audit and financial control, estimates and information of scientific institutes, international experts.

7. Assessment consists of the following stages:

1) planning;

2) carrying out;

3) creation of the report;

4) realization of results of assessment.

Chapter 3. Planning

8. Planning of assessment of national projects, development plans and actions plans is performed according to Articles 12, 17 Laws on state audit and the regulatory legal acts regulating carrying out expert and analytical activities.

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