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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. 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

(as amended on 29-06-2021)

According to article 18-3 of the Law of the Republic of Kazakhstan of November 20, 1998 "About auditor activities" the Calculating committee on control of execution of the republican budget (further - Calculating committee) 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.

Chairman

K. Dzhanburchin

It is approved

Minister of Finance of the Republic of Kazakhstan

"___" _______ 2015

 

_____________ B. Sultanov

It is approved

Minister of national economy of the Republic of Kazakhstan

"___" ________ 2015

 

_______________ E.Dosayev

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 of November 20, 1998 "About auditor activities", the Law of the Republic of Kazakhstan of November 12, 2015 "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.

Chapter 2. Procedure for carrying out audit of special purpose of subjects of the quasi-public sector

3. Audit of special purpose is spent without fail annually with reflection in audit opinion of movement of budgetary funds from the administrator of the budget program to the final receiver of budgetary funds when using by subjects of the quasi-public sector of budgetary funds in type:

1) budget credits;

2) loans (the state and guaranteed by the state loans, and also loans attracted under the guarantee of the state);

3) budget investments (forming and (or) increase in the authorized capital of legal entities, creation and (or) development of assets of the state by implementation of the budget investment projects);

4) state concessionary obligations;

5) connected grants;

6) the state task and the state order except for the state companies performing the activities in the field of preschool education and training, health care, and also the organizations, rendering the guaranteed amount of free medical care and the organizations realizing the defensive order.

Audit of special purpose is booked on the basis of the agreement on carrying out the audit of special purpose signed between the audited subject (customer) and auditing organization who conforms to the requirements established by the legislation of the Republic of Kazakhstan on auditor activities, the state audit and financial control.

The type of audit is determined by terms of the contract, concluded between the audited subject (customer) and auditing organization proceeding from article 3 of the Law on the state audit.

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