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THE NORMATIVE RESOLUTION OF THE CHAIRMAN OF CALCULATING COMMITTEE BEHIND EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2015 No. 12-HK

About approval of the Regulations on Coordination council of bodies of the state audit and financial control

According to Item 1 of article 46 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 Regulations on Coordination council of bodies of the 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 November 28, 2015 No. 12-HK

Regulations on Coordination council of bodies of the state audit and financial control

1. General provisions

1. Regulations on Coordination council of bodies of the state audit and financial control (further - the Provision) particular purposes, tasks and powers of Coordination council of bodies of the state audit and financial control (further - Council), and also procedure for forming and the organization of its activities.

2. The purposes of Council are:

1) coordination of activities of bodies of the state audit and financial control (further - bodies of audit) for consideration of law-enforcement practice in the sphere of the state audit and financial control, questions of observance of standards of the state audit and financial control;

2) effective interaction of bodies of audit by means of joint discussion of urgent problems, uniform application of the legislation in the sphere of the state audit and financial control;

3) strengthening of financial discipline during the planning and budget implementation at all its levels, ensuring transparency and objectivity in the organization of activities of bodies of audit;

4) inadmissibility of the intervention encroaching on independence of bodies of audit when carrying out the state audit and financial control.

3. Council in the activities is guided by the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "About the state audit and financial control" (further - the Law), acts of the President of the Republic of Kazakhstan, this Provision and other regulatory legal acts of the Republic of Kazakhstan.

2. Main objectives and powers of Council

4. The main objectives of Council are:

1) development of offers on:

to enhancement of the legislation in the sphere of the state audit and financial control;

to enhancement of methodological basis of carrying out the state audit and financial control;

to increase in efficiency of interaction of bodies of audit during the planning, the organization and holding auditor and expert and analytical actions;

2) ensuring interaction of bodies of audit on topical theoretical and practical issues of the state audit and financial control;

3) effective mutual exchange of the ideas and experience in the sphere of carrying out and enhancement of the state audit and financial control;

4) approval of the methodological documents in the sphere of the state audit and financial control including developed within recommendations of Council;

5) assistance:

in conducting joint and (or) parallel checks and expert and analytical actions;

in preserving and enhancement of professional skills and qualification of statutory auditors of bodies of audit;

in non-admission of illegal intervention in activities of bodies of audit.

5. Council for implementation of the tasks assigned to it within the competence:

1) interacts with state bodies, public associations and the organizations, if necessary forms working groups;

Requests 2) and obtains information on the questions entering competence of Council according to the Law;

3) for improvement of quality of work, forming of single practice of application of the legislation in the sphere of the state audit and financial control requests from bodies of audit reports and generalization following the results of their activities and to results of the state audit and financial control;

4) develops recommendations and makes offers on the questions entering its competence;

5) represents to bodies of audit, the President of the Republic of Kazakhstan, chambers of Parliament of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, maslikhats of areas, cities of republican value, the capital information (offers) on the facts of restriction with objects of the state audit of independence of bodies of audit;

6) renders assistance in the organization of academic and research conferences, seminars, specialization courses, joint surveys on urgent theoretical and practical problems of the state audit and financial control;

7) invites to meetings of Council officials of state bodies and organizations.

3. Forming and organization of activities of Council

6. Council consists of the Chairman and three members of Calculating committee on control of execution of the republican budget (further - Calculating committee), the first head of authorized body on internal state audit, chairmen of audit committees of areas, the cities of republican value, the capital (further - audit committees), two heads of services of internal audit, except for the head of service of internal audit of the central authorized body on budget implementation.

7. The structure of Council affirms the order of the Chairman of Calculating committee.

8. The offer on inclusion in structure of Council of two candidates for heads of services of internal audit (on one of the central state body and local executive body of areas, the cities of republican value, the capital) is submitted authorized body on internal state audit.

Rotation of members of council from services of internal audit is annually carried out.

9. Council is headed by the Chairman who the Chairman of Calculating committee is.

10. Chairman of the board:

1) performs the common directorship of activities of Council;

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