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

of November 30, 2015 No. 21-HK

About approval of Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector

According to article 18-3 of the Law of the Republic of Kazakhstan "About auditor activities" the Highest auditor chamber of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector.

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.

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. 21-HK

Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector

Chapter 1. General provisions

1. These rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector (further – Rules) are developed according to article 18-3 of the Law of the Republic of Kazakhstan "About auditor activities", the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law on the state audit) and determine procedure for carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion by audit of special purpose of subjects of the quasi-public sector.

2. The basic concepts, terms applied in these rules:

1) audit of special purpose of subjects of the quasi-public sector (further - audit of special purpose) - audit concerning use by subjects of the quasi-public sector of budgetary funds;

2) audit opinion on audit of special purpose of subjects of the quasi-public sector (further - audit opinion) - the written official document constituted by results of audit of special purpose of subjects of the quasi-public sector concerning use of budgetary funds according to the requirements provided by these rules;

3) the audited subject of the quasi-public sector (further - the audited subject) - subject of the quasi-public sector concerning which audit of special purpose and being the final receiver of budgetary funds is booked.

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