of November 28, 2015 No. 9-HK, 27 of November, 2015 No. 589
About approval of Rules of interaction of bodies of the state audit and financial control
According to Item 3 of article 46 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control", Calculating committee on control of execution of the republican budget (further - Calculating committee) POSTANOVLYAET and the Minister of Finance of the Republic of Kazakhstan PRIKAZYVAYET:
1. Approve the enclosed Rules of interaction of bodies of the state audit and financial control.
2. To provide to legal department of Calculating committee in the procedure established by the legislation:
1) state registration of this joint normative resolution and order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days after state registration of this joint normative resolution and the order 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 joint normative resolution and order on Internet resource of Calculating committee.
3. To assign control of execution of the joint normative resolution and the order to the chief of staff of Calculating committee and the Chairman of Committee of financial control of the Ministry of Finance of the Republic of Kazakhstan.
4. This joint normative resolution and the order become effective after ten calendar days after day of its first official publication.
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Chairman of Calculating committee on control of execution of the republican budget |
____________ K. Dzhanburchin |
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Minister of Finance of the Republic of Kazakhstan |
_______________ B. Sultanov |
Approved by the joint normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan and the Order of the Minister of Finance of November 28, 2015 No. 9-HK, 27 of November, 2015 No. 589
1. Rules of interaction of bodies of the state audit and financial control (further - Rules) are developed according to Item 3 of article 46 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" (further - the Law).
2. Rules are applied in case of interaction of Calculating committee on control of execution of the republican budget (further - Calculating committee), authorized body on internal state audit (further - Authorized body) and its territorial subdivisions, audit committees of areas, the city of republican value, the capital (further - audit committees) concerning forming of the list of objects of the state audit for the corresponding year, carrying out the state audit and financial control (further - auditor actions), registrations of results and realization of materials of parallel and joint check, and also preparation of information on indicators of work of bodies of the state audit and financial control.
3. Exchange of information between Calculating committee, Authorized body and its territorial divisions, audit committees (further - bodies of the state audit) is performed according to these rules and other regulatory legal acts.
4. The calculating committee and Authorized body till October 25 of the year preceding planned exchange drafts of lists of objects of the state audit (further – the list) and the disaggregated lists of objects of the state audit (further – the disaggregated list), in form according to appendix 1 to these rules.
The list includes the name of objects of the state audit and financial control (further - objects of the state audit), type of audit and type of check, the name of auditor action, terms of implementation of the state audit and in case of need the forecast for the planned scope amounts the state audit of budgetary funds and assets of the state with breakdown by years and other parameters of auditor action, taking into account functional features of bodies of the state audit. Specifying of the short name of auditor action is allowed.
5. In the draft of the list of Authorized body the objects of the state audit provided to scope by the state audit based on the orders of the President of the Republic of Kazakhstan authorized by it persons of Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, to deputy requests, requests of bodies of prosecutor's office and criminal prosecution with application of copies of the corresponding orders and requests are allocated.
The objects of the state audit provided by the draft of the list of Calculating committee, except for objects of the state audit on which the auditor event held by Authorized body based on orders of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan is provided to deputy requests, requests of bodies of prosecutor's office and criminal prosecution are excluded from the draft of the list of Authorized body or the question of conducting parallel check is considered.
6. The calculating committee and Authorized body till November 10 of the year preceding planned carry out discussion of drafts of lists and the disaggregated lists of Calculating committee and Authorized body regarding exception of duplication of objects of the state audit and the budget programs and (or) their replacements.
Following the results of the discussion which is carried out in Calculating committee the protocol is constituted.
7. Exchange of the approved lists and the disaggregated lists of Calculating committee and Authorized body is performed no later than December 20 of the year preceding the planned year.
8. Changes and (or) amendments are brought in the list and the disaggregated list of Calculating committee according to article 18 of the Law and with observance of conditions, stipulated in Item 13 these rules.
9. The authorized body and its territorial subdivisions, in case of carrying out unplanned state audit on the bases, the stipulated in Article 18 Laws within five working days, from the date of the beginning of carrying out unplanned audit, for the purpose of exception of duplication of objects of the state audit and (or) the budget programs, and also taking measures to decrease in administrative load of objects of the state audit sends the notification on carrying out unplanned audit, in form according to appendix 1-1 to these rules to Calculating committee, with application of documents, been the basis for carrying out unplanned state audit.
Carrying out unplanned audit by Authorized body on the objects of the state audit and the budget programs enshrined in the list and the disaggregated list of Calculating committee and audit committees is performed only in cases, the stipulated in Article 18 Laws.
10. Final drafts of lists and the disaggregated lists of Calculating committee and Authorized body go Calculating committee to audit committees no later than November 10 of the year previous planned for carrying out the analysis of republican budget programs regarding their use by local executive bodies.
11. The drafts of lists of audit committees finished on the basis of drafts of lists of Calculating committee and Authorized body in time, stipulated in Item 19 these rules, are fulfilled by audit committees with territorial subdivisions of Authorized body.
The drafts of lists and the disaggregated lists of audit committees fulfilled with territorial subdivisions of Authorized body go for review to Calculating committee no later than December 15 of the year prior to planned.
12. Coordination of drafts of lists and the disaggregated lists of audit committees is performed by Calculating committee till December 20 of the year previous planned by the direction of the corresponding letter of coordination.
13. For the purpose of exception of duplication of objects of the state audit and (or) the budget programs the Calculating committee and Authorized body approve among themselves changes and (or) amendments in lists and the disaggregated lists, within three working days from the moment of receipt of the relevant information.
14. The list and the disaggregated list of audit committees are supplemented with objects of the state audit and the budget programs, one of sources which financings are means of the republican budget, only after coordination with Calculating committee which is performed within three working days from the moment of receipt of the relevant information in Calculating committee.
15. Exchange of the approved lists and the disaggregated lists, taking into account changes and (or) amendments, is performed within five working days after their approval.
The list and the disaggregated list of Calculating committee with the made changes and (or) additions go to audit committees within five working days from the date of introduction of changes in them and (or) amendments.
The list and the disaggregated list of Authorized body with the made changes and (or) additions go Calculating committee to audit committees within three working days from the date of their provision by Authorized body.
16. Audit committees and territorial subdivisions of Authorized body of one administrative and territorial unit till December 5 of the year preceding planned exchange drafts of lists and the disaggregated lists.
17. The draft of the list is created by audit committees taking into account exception of the objects of the state audit provided by drafts of lists of Calculating committee and Authorized body.
18. The draft of the list is created by territorial subdivisions of Authorized body taking into account exception of the objects of the state audit provided by the draft of the list of audit committees except for of the auditor events held by them according to orders of the President of the Republic of Kazakhstan, authorized by it persons of Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan to deputy requests, requests of bodies of prosecutor's office and criminal prosecution, Authorized body within its auditor actions provided by the approved list or the question of conducting parallel checks is considered.
19. Audit committees and territorial subdivisions of Authorized body till December 10 of the year preceding planned carry out discussion of drafts of lists and the disaggregated lists regarding exception of duplication of objects of the state audit and the budget programs at the last or their replacement. Following the results of the discussion which is carried out in audit committee the protocol of coordination is constituted.
20. Exchange of the approved lists and the disaggregated lists of audit committees and territorial subdivisions of Authorized body is performed no later than December 27 of the year preceding the planned year.
21. Audit committees make changes and (or) additions to the list and the disaggregated list according to article 18 of the Law with informing territorial subdivision of Authorized body within five working days from the moment of introduction of corresponding changes and (or) amendments with observance of conditions, stipulated in Item 24 these rules.
22. The territorial subdivision of Authorized body, in case of carrying out unplanned state audit on the bases, the stipulated in Article 18 Laws within five working days, from the date of the beginning of carrying out unplanned audit for the purpose of exception of duplication of objects of the state audit and (or) the budget programs, and also taking measures to decrease in administrative load of objects of the state audit sends the notification on carrying out unplanned audit, in form according to appendix 1-1 to these rules to the relevant audit committee, with appendix of the relevant documents which were the basis for carrying out unplanned state audit.
23. Carrying out unplanned audit by territorial subdivision of Authorized body on the objects of the state audit and the budget programs enshrined in the list and the disaggregated list of Calculating committee and audit committee is performed only in cases, the stipulated in Article 18 Laws.
24. For the purpose of exception of duplication of objects of the state audit and (or) the budget programs audit committees and territorial subdivisions of Authorized body approve among themselves changes and (or) amendments in lists and the disaggregated lists, within three working days from the moment of receipt of the relevant information.
25. Actions of parallel check are considered at stage of forming by bodies of the state project audit of lists in the terms established by Chapter 2 of these rules.
26. Conducting parallel check is performed by bodies of the state audit at the same time or in agreed time frames based on the approved lists.
27. Bodies of the state audit plans and programs of parallel check, audit engagements are developed and affirm independently (with indication of names of objects of the state audit, the budget programs, questions of check covered by body of the state audit, participants of parallel check).
28. The body of the state audit at the initiative of which parallel inspection is carried out (further – the initiator of parallel check) sends to the bodies of the state audit participating in conducting parallel check, the list of the checked questions and objects of the state audit, and offer on their distribution on bodies of the state audit at least in seven working days prior to check.
29. The bodies of the state audit participating in conducting parallel check on the basis of the acquired information from the initiator of parallel check about the list of questions, objects of the state audit, develop drafts of plans and programs of conducting parallel check, at the same time extension of the list of the main checked questions with inclusion of the additional questions of check is allowed. According to drafts of plans and programs of audit quality control is carried out. Drafts of plans and programs of check at least in seven working days prior to the auditor action go for review to body of the state audit at the initiative of which parallel inspection, taking into account the carried-out quality control (bodies of external state audit) is carried out.
30. Coordination of drafts of plans and programs of parallel check by bodies of the state audit is made within three working days from the date of their obtaining. If necessary the body of the state audit at the initiative of which parallel inspection is carried out brings in the drafts of the plan, the program of check and audit engagements of adjustment and approves them no later than two working days prior to parallel check.
31. When conducting parallel check by each party audit reports are drawn up independently according to the requirements of bodies of the state audit provided by the Law.
32. Preparation of audit opinion by Calculating committee by results of parallel check, is performed in two weeks after completion of parallel check or from the moment of sending the motivated answer to objections of object of the state audit (if those are available). The audit opinion, at the discretion of Calculating committee, joins results of the parallel inspection which is carried out by Authorized body.
33. The authorized body within ten working days after signing of the audit report sends to object of the state audit the Instruction. In case of the direction object of the state audit of objections to the audit report, the Instruction of Authorized body goes to object of the state audit after consideration of objections.
34. The authorized body provides in Calculating committee the summarized information on results of the carried-out parallel inspection with indication of the revealed total amount of violations and by objects of the state audit, the taken measures during the state audit by objects of the state audit, and also the copy of Instructions within two working days after their signing.
35. Materials of the carried-out parallel inspection are discussed at meeting of Calculating committee, the Resolution on results of the carried-out parallel inspection is considered and accepted.
36. The management of Authorized body, person responsible for check, and also officials of objects of the state audit is invited to meeting of Calculating committee on consideration of results of parallel check.
37. Calculating committee the copy of the accepted Resolution on results of parallel check goes to Authorized body within two working days after signing.
38. By results of the carried-out parallel inspection, the members of Calculating committee and Audit committees responsible for the organization and implementation of parallel check, constitute separate audit opinions. In audit opinion of Calculating committee, if necessary, for the analysis results of the parallel inspection which is carried out by audit committee can be included.
39. Audit committees provide in Calculating committee analytical information on results of the carried-out parallel inspection within ten working days from the moment of its completion.
40. Preparation of audit opinion by results of parallel check, is performed after receipt of the expert opinion of quality control, audit reports and results of recheck of auditor action with departure on the place (in case of its carrying out) within ten working days, in case of scope of 15 and more objects of the state audit within fifteen working days after completion of check or from the moment of sending the motivated answer to objections of object of the state audit (if those are available).
41. At meetings of Calculating committee and audit committees are considered and separately Resolutions on results of the carried-out parallel inspection are accepted.
42. The calculating committee and audit committees exchange copies of the accepted Resolutions on results of parallel check within two working days after their signing.
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