of November 30, 2015 No. 17-HK
About approval of Rules of carrying out external state audit and financial control
According to the subitem 9) of item 4 of article 12 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 DECIDES:
1. Approve:
1) Rules of carrying out external state audit and financial control by Calculating committee on control of execution of the republican budget according to appendix 1 to this normative resolution;
2) Rules of carrying out external state audit and financial control by audit committees of areas, the cities of republican value, the capital according to appendix 2 to this normative resolution.
2. Recognize invalid some normative resolutions of Calculating committee on control of execution of the republican budget according to appendix 3 to this normative resolution.
3. To provide to legal department of Calculating committee on control of execution of the republican budget 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 on control of execution of the republican budget.
4. To impose control of execution of the normative resolution on the chief of staff of Calculating committee on control of execution of the republican budget.
5. This normative resolution becomes effective after ten calendar days after day of its first official publication.
Chairman
K. Dzhanburchin
Appendix 1
to the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 30, 2015 No. 17-HK
1. Rules of carrying out external state audit and financial control by Calculating committee on control of execution of the republican budget (further – Rules) are developed according to the subitem 9) 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 the state audit), and also taking into account acceptable provisions of International standards of the International organization of the supreme bodies of audit (INTOSAI) ISSAI 100 - 400.
2. Rules determine procedure for forming of the list of objects of the state audit of Calculating committee on control of execution of the republican budget (further - Calculating committee) for the corresponding year, planning, carrying out external state audit, document creation following the results, implementation of financial control, monitoring procedure of quality, the organization of monitoring of execution of recommendations, data in audit opinion, and Instructions of Calculating committee on results of external state audit, lighting in mass media of results of auditor action and material accounting of the state audit.
3. In these rules the following concepts are used:
1) audit procedures – its carrying out action necessary for goal achievement of auditor action performed during the auditor action according to the program;
2) auditor action – complex of the actions directed to preparation, carrying out, execution of audit reports and audit opinions following the results of the state audit;
3) the resolution – the document of Calculating committee which the audit opinion affirms;
4) materials of the state audit and financial control – the documents necessary for carrying out the state audit, and also documents and the enclosed auditor proofs constituted by its results;
5) objects of the state audit and financial control – state bodies, public institutions, subjects of the quasi-public sector, and also receivers of budgetary funds (further – objects of the state audit);
6) the statutory auditor – the administrative government employee performing the state audit and (or) financial control;
7) quality control of the state audit – check of observance by statutory auditors of requirements of Standards of the state audit and financial control when implementing the state audit;
8) the instruction - the act of Calculating committee, obligatory for execution, sent to objects of the state audit, the organizations and officials, for elimination established violations and (or) the reasons, conditions promoting them, and also taking measures of responsibility provided by the laws of the Republic of Kazakhstan to persons which allowed these violations;
9) external state audit – the analysis performed by Calculating committee, assessment and check (further – the state audit):
management efficiency and use of budgetary funds, assets of the state and subjects of the quasi-public sector, the connected grants, the state and guaranteed by the state loans, and also loans attracted under the guarantee of the state, including another, connected with budget implementation activities, based on risk management system;
effective and legal management of national resource (financial, natural, production, personnel, information) for ensuring dynamic growth of quality of vital conditions of the population and homeland security of the country.
4. External state audit and financial control are integral part of system of public administration and are directed to increase in transparency, efficiency, responsibility for use of budgetary funds, assets of the state and quasi-public sector.
5. The state audit is booked on the basis of the list of objects of the state audit of Calculating committee for the corresponding year (further - the List of objects of the state audit).
6. According to Item 3 of article 42 of the Law on the state audit involvement of statutory auditors and other officials of Calculating committee on requests of state bodies for conducting the checks which are not provided by the List of objects of the state audit is not allowed.
7. Direct management behind holding auditor action is performed by the member of Calculating committee responsible for carrying out the state audit, in the areas of work assigned to it.
8. The structure of group of the state audit includes the employees of Calculating committee participating in holding auditor action - the head of group of the state audit and statutory auditors participating in holding auditor action and also, in case of attraction, specialists of state bodies, experts, non-state auditing organizations (further - the expert).
9. The head of the structural unit, responsible for legal support, assigns to group of the state audit of workers who accompany auditor action, and also on the written requests of the head of group of the state audit concerning the booked state audit with appendix of necessary documents which arrived in the procedure established by these rules give written consultations on application of the legislation in case of identification of violations and shortcomings without departure on objects of the state audit.
10. Written consultations of employees of the structural division responsible for legal support appear only within the questions posed and within amounts of the submitted documents.
11. When holding auditor actions employees of Calculating committee, and also the involved experts are guided by article 8 of the Law on the state audit and these rules proceeding from the competence established by the Law on the state audit.
12. The calculating committee performs the following types of the state audit:
1) efficiency audit – assessment and the analysis of activities of object of the state audit regarding efficiency, profitability, productivity and effectiveness;
2) compliance audit – assessment, observance check by object of the state audit of regulations of the legislation of the Republic of Kazakhstan, and also acts of the subjects of the quasi-public sector adopted in their realization;
3) financial records audit – assessment of reliability, justification of the financial reporting, financial accounting and financial condition of object of the state audit.
13. Features of holding auditor actions for types of the state audit are established according to article 8 of the Law on the state audit.
14. Within the state audit by Calculating committee stipulated in Item 4 articles 17 of the Law on the state audit are performed counter, joint, parallel.
15. The state audit is booked by means of risks assessment, monitoring, comparison, check, assessment and the analysis:
planning, forming, distribution, execution of the republican budget and use of assets of the state and subjects of the quasi-public sector;
implementation of the state, government and budget programs, strategic plans of the central state bodies, development strategies and development plans for national managing holdings, national holdings, national companies which shareholder is the state;
observance by participants of the budget process, including subjects of the quasi-public sector, and also other receivers of budgetary funds, physical persons and legal entities using the connected grants, guarantees and assets of the state, the state and guaranteed by the state loans, budget investments, regulations of budget and other legislation, acts of the subjects of the quasi-public sector adopted for their realization.
16. The calculating committee performs the analysis, generalization and systematization of the violations and shortcomings revealed by results of the state audit.
17. Forming of the List of objects of the state audit is performed according to Articles 8, 18 Laws on the state audit.
18. Forming of the List of objects of the state audit is carried out for realization of the powers of Calculating committee provided by the Law on the state audit for the purpose of identification, elimination and non-admission of violations by objects of the state audit of regulations of the legislation, acts of subjects of the quasi-public sector including connected with planning, forming, distribution, use of budgetary funds, assets of the state and subjects of the quasi-public sector (further – assets).
19. The list of objects of the state audit is created for high-quality and effective implementation of auditor actions for the next year taking into account the perspective plan of work of Calculating committee, interaction of bodies of the state audit and financial control, recognition of results of the state audit by Calculating committee for the purpose of exception of duplication of objects of the state audit.
20. The list of objects of the state audit is constituted on the basis of the single database on the republic on objects of the state audit (further - the Single database) in form, according to appendix 1 to these rules, and data on expenditure of means (the target transfers, the credits) allocated from the republican budget in form, according to appendix 2 to these rules.
21. The list of objects of the state audit is created in information system of Calculating committee (further - IS SK).
22. For forming of the List of objects of the state audit members of Calculating committee no later than October 1 of the year previous planned, on the basis of the Single database, taking into account risks assessment of objects of the state audit and lists of objects of the state audit of other bodies of the state audit of year prior planned, provided no later than September 1 by the structural division responsible for planning, and the data obtained from additional sources prepare offers in the draft of the List of objects of the state audit in the form of the request for holding auditor action for form, according to appendix 3 to these rules (further - the Request).
23. Members of Calculating committee in case of creation of the Request determine the objects of the state audit and amounts of budgetary funds and assets covered by the state audit, the name of auditor action, types of the state audit and types of checks in the directions and also taking into account the necessary number of statutory auditors, requirement of involvement of experts.
24. The structural division responsible for planning, on the basis of requests for implementation of auditor actions perfroms calculation of the standard rate of term of holding auditor action.
25. The structural division responsible for planning, till October 25 of the year previous planned, the preliminary draft of the List of objects of the state audit in form, according to appendix 4 to these rules approved at hardware meeting of Calculating committee, and also the disaggregated list of objects of the state audit, in form, according to appendix 5 to these rules, go to Authorized body on internal audit (further - Authorized body) and audit committees of areas, the cities of republican value, the capital (further - audit committees).
26. The structural division responsible for planning, approves the objects of the state audit and amounts of budgetary funds and assets covered by the state audit, questions of conducting joint, parallel check till November 20 of the year previous planned with audit committees and till November 10 of the year previous planned with Authorized body with creation of the protocol are fulfilled.
27. The structural division responsible for planning, till November 20 of the year preceding planned the final draft of the List of objects of the state audit goes to Authorized body and audit committees.
28. The agreed project of the List of objects of the state audit till December 10 of the year preceding planned is considered and approved at meeting of Calculating committee. The first heads of Authorized body and audit committees are as agreed by the parties invited to meeting.
29. In case of notes the draft of the List of objects of the state audit is improved within three working days from the date of holding meeting. After repeated coordination with members of Calculating committee and the structural division responsible for carrying out the state audit, the draft of the List of objects of the state audit it is submitted for approval to the Chairman of Calculating committee.
30. Placement of the List of objects of the state audit on the Internet resource of Calculating committee is performed by the structural division responsible for planning, within five calendar days from the date of its approval and modification (amendments).
31. Within five working days from the date of registration of the order on approval of the List of objects of the state audit its mailing to Authorized body, audit committees, Administration of the President of the Republic of Kazakhstan, the Prime Minister of the Republic of Kazakhstan, authorized body in the field of legal statistics and special accounting, to administrators of republican budget programs and akims of areas, the cities of republican value, the capital by means of the Single system of electronic document management (further - ESEDO) and (or) in writing by mail is performed.
32. Within five working days from the date of registration of the order on modification (amendments) of the approved List of objects of the state audit its mailing by means of ESEDO and (or) in writing by mail is performed:
1) to authorized body in the field of legal statistics and special accounting;
2) to Authorized body and audit committees with appendix of the changed (added) disaggregated list of objects of the state audit.
33. The structural division responsible for planning, on permanent basis carries out monitoring of execution of the approved List of objects of the state audit.
34. The structural division responsible for planning, on monthly basis carries out monitoring of changes of lists of objects of the state audit of Authorized body and audit committees for the purpose of exception of duplication of auditor actions.
35. The structural division responsible for planning, on quarterly basis requests information on execution of auditor actions within annual lists of objects of the state audit of Authorized body and audit committee for the analysis and generalization of their results for further inclusion in information and the report of Calculating committee provided to the President of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan.
36. Within five working days after approval of the List of objects of the state audit the structural division responsible for planning, jointly with the structural division responsible for carrying out the state audit, creates the annual plan of holding meetings taking into account completion of auditor actions which is specified quarterly.
37. Following the results of the accounting period information on implementation of the List of objects of the state audit is provided to the Chairman of Calculating committee.
38. Changes and (or) additions according to orders of the President of the Republic of Kazakhstan and (or) initiative of the Chairman of Calculating committee based on the service record of the member of the Calculating committee responsible for auditor action, with appendix of the staticized Request, and confirming justification of modification and (or) amendments of documents (materials) are made to the List of objects of the state audit.
39. Preparation for holding auditor action is its initial stage at which are performed:
1) preliminary studying of objects of the state audit;
2) scheduling of carrying out the state audit (further - the Plan of audit), programs of carrying out the state audit (further - the Program of audit), orders on the holding auditor action, joint and parallel checks (further - the Order) which are acts of purpose of check, the audit engagement on holding auditor action (further - the Audit engagement) and other documentation.
40. Preparation for carrying out separate state audit is performed according to article 8 of the Law on the state audit, the these rules and other documents regulating carrying out external state audit.
41. Preliminary studying of objects of the state audit is carried out without visit of object of the state audit, except for the auditor actions performed according to the legislation of the Republic of Kazakhstan on protection of the state secrets by collection and information analysis about their activities necessary for refining like the state audit, type of check and objects of the state audit, amount of the means and assets covered by auditor action, terms of carrying out the state audit, determination of questions of the state audit, including updating of the data provided in data on expenditure of means.
42. Depending on type of the state audit the following indicators are determined:
1) efficiency – ratio of the received results to planned taking into account the resources used for their achievement;
2) profitability – minimization of cost of the resources allocated for achievement of the estimated results of activities with preserving the corresponding quality of these results;
3) productivity – receipt of the most useful result for economy or the certain sphere of management with use of the allocated resources taking into account quantity, quality and terms;
4) effectiveness – extent of realization of the tasks planned on each activities and ratio planned (direct, final) and the actual results of the related activity;
5) materiality – variation when making by object of the state audit of financial and economic activities from requirements of regulations of the legislation of the Republic of Kazakhstan, acts of the subjects of the quasi-public sector adopted in their realization, and also other mistakes exerting impact on the made decisions most of which admissible size is determined according to the legislation of the Republic of Kazakhstan on the state audit and financial control depending on specifics of activities of object of the state audit and measure category;
6) prospects – compliance of the made expenses to the purposes and tasks set on the designated expected period.
43. During preliminary studying on the basis of information analysis about object of the state audit depending on type of the state audit and the purposes of auditor action, except indicators of the state audit, stipulated in Item 42 these rules, the following indicators are determined:
1) availability and degree of risks – determination of existence of any factors (actions or events) exerting negative impact on forming and use of budgetary funds and assets in the checked sphere or financial and economic activities of object of the state audit, can be consequence of what violations and shortcomings;
2) availability and condition of internal control – carrying out provisional estimate of efficiency rate of internal control of activities of object of the state audit exercised by it for the purpose of planning of amount and carrying out audit procedures on this object of the state audit.
44. After measure definition, these rules specified in Items 42 and 43, and (or) developments of other special indicators are formulated the purposes and questions of auditor action, methods (the analysis, comparison, assessment, check, inspection, auditor selection, the extent of importance and others) its carrying out are determined, and also the amount of necessary audit procedures is planned.
45. The procedure for limiting determination of the extent of importance, areas, the most significant for the state audit, risks assessment and condition of internal audit and internal control system of objects of the state audit, methods of application of auditor selection is established depending on type of the state audit according to article 8 of the Law on the state audit.
46. Preliminary action research of objects of the state audit is booked by group of the state audit in the terms provided by the List of objects of the state audit with completion at least in five working days prior to carrying out the main stage of auditor action.
47. No. 13-HK is excluded according to the Normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of 27.09.2016
48. The notification on carrying out preliminary studying which is drawn up according to appendix 7 to these rules goes to object of the state audit no later than day of the beginning of its carrying out.
To object of the state audit the requirement about provision of data, documentation, information and materials (proofs) in form, according to appendix 8 to these rules goes (further - the Requirement about provision of documents).
49. Under the leadership of the member of the Calculating committee responsible for auditor action, group of the state audit within five working days from the beginning of term of preparatory stage to auditor action:
1) is carried out by the analysis of sources of information for preliminary action research of objects of the state audit according to the Approximate list of the questions studied during preliminary action research of object of the state audit, provided in appendix 9 to these rules;
2) is performed by information collection from available sources, the Single database and the direction to objects of the state audit, official, to physical persons and legal entities according to article 21 of the Law on the state audit of Requirements about provision of documents.
50. In case of preliminary studying of object of the state audit without fail are considered:
1) audit opinions by results of audit of special purpose of subjects of the quasi-public sector and results of the audit booked according to the legislation of the Republic of Kazakhstan on auditor activities and the Law on the state audit concerning use of budgetary funds, the credits, the connected grants, assets of the state and subjects of the quasi-public sector, the state and guaranteed by the state loans, and also loans attracted under the guarantee of the state;
2) questions of holding auditor action (check or control) by other bodies of the state audit on the purpose, the period covered by the state audit matching the planned state audit of Calculating committee.
51. Recognition of results of the state audit by Calculating committee is performed according to Articles 8, 19 Laws on the state audit.
52. In case of non-recognition by Calculating committee of results of the state audit booked by other body of the state audit, the auditor event on these objects of the state audit is held according to the Program of audit and Audit engagements of statutory auditors, in case of recognition - the auditor event is not held or held with entering of corresponding changes into the List of objects of the state audit, the Plan of audit, the Program of audit, Audit engagements of statutory auditors.
53. According to the carried-out studying and the analysis of the available and obtained data following the results of preliminary studying of objects of the state audit:
1) refining like the state audit, type of check and objects of the state audit, amount of the means, assets, the period covered by the state audit taking into account recognition (non-recognition) of results of the state audit is made;
2) objects of the state audit between statutory auditors are distributed, when conducting joint and parallel check – between state bodies and bodies of the state audit;
3) objects of counter check are determined;
4) the experts involved to carrying out the state audit and the specific questions of the state audit planned for the order by it are determined;
5) issues of receipt of permissions in cases of carrying out the state audit on sensitive sites are handled;
6) the list of documents and other information for implementation of auditor action, for the purpose of inclusion in the Requirement for fulfillment of duties of the head of object of the state audit (the official with the consent of whom the auditor action is performed) is constituted;
7) sources of information necessary for carrying out the planned state audit are determined;
8) the head of group of the state audit constitutes information on results of preliminary studying of objects of the state audit on form, according to appendix 10 to these rules.
54. About postponement of the state audit or exception of this auditor action of the List of objects of the state audit the member of Calculating committee responsible for auditor action introduces to the Chairman of Calculating committee the service record with the corresponding reasons in case of:
1) establishment of inexpediency of implementation of auditor action on objects of the state audit (lack of substantial risks, following the results of auditor selection);
2) need of modification on types of the state audit and types of checks of the List of objects of the state audit;
3) carrying out the state audit (check or control) other bodies of the state audit and recognition of their results by Calculating committee;
4) withdrawal of title and other source documents by law enforcement agencies.
55. Following the results of consideration of the service record, stipulated in Item 54 these rules, the Chairman of Calculating committee makes the decision on modification and (or) amendments and (or) on exception of auditor action of the List of objects of the state audit.
56. On the basis of preliminary studying of objects of the state audit taking into account recognition (non-recognition) of results of the state audit by Calculating committee the Plan of audit for form, according to appendix 11 to these rules, the Program of audit for form, according to appendix 12 to these rules, Audit engagements in form, according to appendix 13 to these rules are constituted.
57. According to drafts of the Plan of audit and the Program of audit quality control according to article 8 of the Law on the state audit and these rules is carried out.
For the purpose of monitoring procedure of quality in the structural division responsible for quality monitoring procedure, are represented:
1) information on results of preliminary studying of objects of the state audit;
2) the service record of the member of the Calculating committee responsible for auditor action, according to Item 54 of these rules;
3) drafts of the Plan of audit and Program of audit.
The plan of audit, the Program of audit, Audit engagements and Orders are created in IS SK and (or) by means of ESEDO.
58. Not later than four working days to exit to auditor action (the main stage):
1) the Plan of audit constituted by the head of group of the state audit, vised by heads of the structural divisions responsible for carrying out the state audit, planning, quality control, and signed by the member of Calculating committee responsible for auditor action is submitted for approval to the Chairman of Calculating committee;
2) the member of Calculating committee responsible for auditor action, the Program of audit constituted by participants of group of the state audit on objects of the state audit, consolidated and signed by the head of group of the state audit, the head of the structural unit, the state audit, responsible for carrying out, vised by heads of the structural divisions responsible for planning, quality control affirms;
3) the member of Calculating committee responsible for auditor action, the Audit engagements constituted individually on each participant of group of the state audit, signed by statutory auditors, the head of group of the state audit, the head of the structural unit, the state audit, responsible for carrying out, affirm;
4) the member of Calculating committee responsible for auditor action, signs the Orders constituted by participants of group of the state audit, vised by the head of group of the state audit, division managers, responsible for carrying out the state audit, legal support.
59. The personnel service introduces on signing to the authorized officer orders on sending after approval of the Plan of the audit provided by the subitem 1) of Item 58 of these rules, but not later than three working days to exit to auditor action.
60. After signing of the documents specified in Items 58 and 59 of these rules, the member of Calculating committee responsible for auditor action and the structural division responsible for carrying out the state audit, in ESEDO at one registration number Plans of audit, the Program of audit, Audit engagements and Orders are registered.
61. Registration numbers are assigned since the beginning of calendar year with indication of the following values:
- Plan of audit;
N-B - Program of audit;
N-AT - Audit engagements. Single number is assigned to audit engagements to one auditor action;
N-P-T - The order on holding auditor action, counter, joint and parallel checks, where N - sequence number of auditor action according to the List of objects of the state audit, P - sequence number of the order;
N-KT - The order on recheck following the results of quality control of auditor action.
62. Registration of the second and the following Orders within one auditor action is performed behind the same sequence number (N) with assignment to the specified value through hyphen of sequence number (-1-T, - 2-T, etc.).
63. In case of modification and (or) amendments in the registered Orders the new Order with the simultaneous notification of object of the state audit, authorized body in the field of legal statistics and special accounting is accepted.
64. The sequence number through fraction of number of the Order on holding auditor action on the main object of the state audit is assigned to the order issued for conducting counter check (N-1/1-T, N-2/1-T, etc.).
65. The member of Calculating committee responsible for auditor action, and the head of the structural unit, the state audit, responsible for carrying out, to exit to auditor action (the main stage) carry out technical study (instructing) with participants of group of the state audit.
66. The member of Calculating committee responsible for auditor action, not later than two working days prior to the beginning of the main stage of carrying out the state audit directly on object of the state audit (except for counter check) to object of the state audit the notification on holding auditor action for form, stipulated in Item 48 these rules goes.
67. The program of audit is constituted in development of the Plan of audit and includes the indicators of the state audit and questions necessary for its practical realization.
68. Questions of the Program of audit are directed to achievement of effective objectives of auditor action.
69. In respect of audit, the Program of audit and the Order the purpose of auditor action is determined proceeding from subject (the name of auditor action), the carried-out types of the state audit provided by the List of objects of the state audit, and the directions of the state audit provided by Items 1, of 2, 3 articles 12 of the Law on the state audit.
70. In case of creation of the Program of audit on compliance it is necessary to reflect questions according to the directions, stipulated in Item 2 articles 12 of the Law on the state audit, including observance of regulations of the legislation, provisions of the normative and legal acts regulating and regulating activities of object of the state audit, acts of subjects of the quasi-public sector, established procedure of the organization, creation and submission of the financial reporting to them.
71. In case of creation of the Program of financial records audit questions of completeness and reliability of creation of the financial reporting objects of the state audit join.
72. The program of audit of efficiency is based including on two previous types of the state audit – on compliance and the financial reporting. Questions of the Program of audit of efficiency consider its orientation on determination of the resulting social and economic effect received from use of budgetary funds and assets.
73. In case of carrying out audit of efficiency on several objects of the state audit, the type of the state audit is specified on each object of the state audit depending on the purposes of the state audit on this object.
74. When carrying out audit of efficiency of implementation of documents of System of state planning, development strategies and development plans for national managing holdings, national holdings, national companies which shareholder is the state it is necessary to be guided by Rules of evaluating documents of System of state planning, development strategies and development plans for national managing holdings, national holdings, national companies which shareholder is the state, approved by Calculating committee.
75. In the Audit engagement specific program questions, terms of their consideration on each object of the state audit are specified.
76. The order is the official document granting the right to holding auditor action and No. 13 "About approval of Rules of registration of acts of purpose of check, notifications on suspension, renewal, prolongation of review periods, on change of list of participants and provision of information accounting documents on check and its results" is drawn up on the form of the strict reporting with registration in authorized body in the field of legal statistics and special accounting according to the order of the Attorney-General of the Republic of Kazakhstan of January 26, 2016 (it is registered in the Register of state registration of regulatory legal acts No. 13171).
77. The order on holding auditor action and the Order on carrying out counter (joint, parallel) checks are drawn up in form, according to appendix 14 to these rules.
78. The basis for holding auditor action is Order availability on holding the auditor action signed by the member of Calculating committee responsible for auditor action according to the List of objects of the state audit.
79. On each object of the state audit the personal errand is drawn up.
80. Before holding auditor action to the head of object of the state audit it is shown:
1) the Order on holding auditor action;
2) official IDs of the officials authorized on implementation of the state audit;
3) permission of competent authority to visit of sensitive sites in the cases established by the legislation on providing the mode of privacy in the Republic of Kazakhstan.
81. The auditor action is performed only by persons specified in the Order.
82. The beginning of holding auditor action is day of presentation of the Order to the official (persons) of object of the state audit.
83. The Requirement for fulfillment of duties of the head of object of the state audit (the official with the consent of whom the auditor action is performed), for form, according to appendix 15 to these rules, signed by the head of group of the state audit or the statutory auditor is transferred to the head of object of the state audit or the official with the consent of whom the auditor action is performed no later than the second day from the date of presentation of the Order.
Number of the order is assigned to the requirement provided by this Item of Rules through fraction and date of delivery of the specified Requirement is specified.
The first copy of the Requirement for fulfillment of duties of the head of object of the state audit is transferred under list to the head of object of the state audit or the official with the consent of whom the auditor action is performed. In case of rejection, the Requirement for fulfillment of duties of the head of object of the state audit goes the head of group of the state audit (statutory auditor) through office of object of the state audit.
The second copy of the Requirement for fulfillment of duties of the head of object of the state audit, with mark about its acceptance remains at the statutory auditor and is applied to the Audit report.
Requirements for fulfillment of duties are constituted on the sheet A4.
During implementation of auditor action for receipt of additional documents, materials, information, in case of hindrance in their provision, to object of the state audit the Requirement for fulfillment of duties of the head of object of the state audit which is drawn up according to this Item of Rules goes.
When conducting counter check Requirement for fulfillment of duties of the head of object of the state audit is imposed on object of the state audit in case of its hindrance to carrying out the state audit.
84. In case of refusal officials of object of the state audit in the admission on object of the state audit and (or) in case of hindrance to carrying out to auditor action by the statutory auditor draw up the statement upon refusal in the admission on object of the state audit in form, according to appendix 16 to these rules and the protocol on administrative offense on the basis and according to the procedure, provided by the Code of the Republic of Kazakhstan about administrative offenses of July 5, 2014 (further – the Administrative Code).
The relevant protocol on administrative offense is registered in the structural division responsible for legal support.
85. In case, stipulated in Item 84 these rules, the head of group of the state audit in writing, by e-mail (fax), mail service and (or) purposely informs on these facts of the member of the Calculating committee responsible for auditor action which takes measures for their elimination.
86. In case of not elimination by object of the state audit of the circumstances interfering carrying out the state audit, the member of Calculating committee responsible for auditor action prepares the petition for the Chairman of Calculating committee about suspension of auditor action before complete elimination of the reasons interfering carrying out the state audit.
87. The decision on suspension, prolongation of auditor action is taken out in the form of the order of the Chairman of Calculating committee with the simultaneous notification of object of the state audit, authorized body in the field of legal statistics and special accounting.
In case of renewal of auditor action the new Order is written out.
88. Holding auditor action does not interfere with activities of object of the state audit.
89. Holding auditor action is performed according to operating mode and daily routine of object of the state audit.
90. At the information stand of object of the state audit statutory auditors hang out information that on object of the state audit the auditor event is held by employees of Calculating committee.
91. If on object of the state audit the fact of carrying out the state audit by other body of the state audit on the purpose, the period covered by auditor action is elicited, the matching auditor action of Calculating committee, then statutory auditors initiate holding procedure of recognition of results of the state audit according to Articles 8, 19 Laws on the state audit.
92. In case of non-recognition by Calculating committee of results of the state audit booked by other body of the state audit, the auditor event on these objects of the state audit is held according to the Program of audit and Audit engagements of statutory auditors.
93. Changes when reducing amount of the state audit in case of recognition by Calculating committee of results of the state audit booked by other body of the state audit are made to the List of objects of the state audit, the Plan of audit, the Program of audit, Audit engagements.
94. In case of withdrawal of documents on object of the state audit by law enforcement agencies, refusal of experts in carrying out the state audit, recognition of results of the state audit by Calculating committee, the Order is cancelled by the member of Calculating committee responsible for auditor action, or the official its signed, by assurance by the signature of stamp with the text "The order is cancelled" which is put down in the upper right corner of the registered Order in the presence of the signature of the head of group of the state audit, the division managers responsible for carrying out the state audit, the legal support which approved its cancellation. On the back Orders (at the level of stamp print) are specified the reasons of cancellation and acceptance date of such decision.
95. In case of origin during the auditor action of the questions which are not covered by the Program of audit, but necessary for complete studying, the statutory auditor, in coordination with the head of group of the state audit, informs in writing the member of the Calculating committee responsible for auditor action.
In case of recognition of feasibility of holding auditor action on not covered the Program of audit to questions, the member of Calculating committee responsible for auditor action gives to the statutory auditor the corresponding assignment, with entering of amendments into the Audit engagement of the statutory auditor. Materials on not covered the Program of audit are provided to questions by object of the state audit based on the Requirement about provision of documents directed by the statutory auditor performing auditor action.
96. In need of prolongation of term of carrying out the state audit, including in case, stipulated in Item 95 these rules, term is prolonged at least in one working day prior to its termination by the Chairman of Calculating committee on the written petition of the member of the Calculating committee responsible for auditor action, with entering of corresponding changes into the List of objects of the state audit.
97. Modification and (or) amendments in the Plan of audit, the Program of audit and Audit engagements during auditor action is performed:
in the Plan of audit – based on the written petition of the member of the Calculating committee responsible for auditor action, addressed to the Chairman of Calculating committee, with indication of reasons for modification and (or) amendments, vised by heads of the structural divisions responsible for carrying out the state audit and planning;
in the Program of audit – based on the service record of the head of group of the state audit in coordination with heads of the structural divisions responsible for planning and carrying out the state audit, addressed to the member of the Calculating committee responsible for auditor action, with indication of reasons for modification and (or) amendments;
in the Audit engagement – based on the service record of the statutory auditor addressed to the member of Calculating committee approved with the head of group of the state audit or on condition of modification and (or) amendments of the Plan of audit and the Program of audit.
At the same time the Plan of audit pereutverzhdatsya by the Chairman of Calculating committee with simultaneous modification and (or) amendments in the List of objects of the state audit (if necessary), the Program of audit and the Audit engagement – the member of Calculating committee responsible for auditor action, taking into account the made changes and (or) additions, with change or without change of term of holding auditor action, with reconciliation procedure observance.
98. When implementing auditor action collection, the analysis of the actual data necessary for forming of auditor proofs, according to effective objective and questions of auditor action is carried out.
Collection of actual data is performed by the following methods:
1) one-timely;
2) by continuous process, in certain period;
3) during all term of holding auditor action.
The auditor proofs collected during auditor action are reasons for the violations of normative and legal acts revealed at object of the state audit. On the basis of collected auditor proofs conclusions and recommendations in the Audit opinion following the results of auditor action are formulated.
99. Statutory auditors for confirmation of reliability and (or) collection of auditor proofs regarding the actual delivery of goods, services and accomplishment of certain types (amounts) of works together with person authorized by the head of object of the state audit perform control measurement, inspection (further – control was struck (survey)).
The management of object of the state audit is notified on need to provide participation of customer representatives and (or) the supplier (contractor) and other people involved with the instrumentations necessary for carrying out full control measurement (survey).
100. Following the results of control measurement (survey) the act of control measurement (survey) in form, according to appendix 17 to these rules is drawn up, in duplicate, which are signed in day of its completion. One copy of the signed act remains at the statutory auditor, and the second copy – is told to object of the state audit. Results of control measurement (survey) without fail are reflected the statutory auditor in the Audit report constituted on the main object of the state audit.
101. In case of refusal from signing of the act of control measurement (survey) from representatives of object of the state audit (customer) and (or) the supplier (contractor), the mark about refusal in signing becomes. In the presence of the corresponding bases (auditor proofs) confirming results of the carried-out control measurement, the refusal of signature of the act of control measurement (survey) from object of the state audit (customer) and (or) the supplier (contractor) is not reasons for refusal of inclusion of results of measurement (survey) in the Audit report.
102. Statutory auditors daily orally report to the head of group of the state audit, weekly in the penultimate working day via secure channels of communication direct the weekly report on the revealed violations and shortcomings on form, according to appendix 18 to these rules, filled (constituted) on reporting date. In the same procedure the specified report is submitted for data to the member of Calculating committee responsible for auditor action.
The involved experts to auditor action report on the course of the work according to article 8 of the Law on the state audit.
103. The head of group of the state audit coordinates work of statutory auditors, carries out monitoring of completeness of scope of questions of auditor action, adjusts the separate directions of auditor action, resolves the problematic issues arising between statutory auditors, weekly in the last working day of week till 15-00 o'clock via secure channels of communication provides to the division manager responsible for carrying out the state audit, and the member of Calculating committee responsible for auditor action, the summary weekly report of the head of group of the state audit on the revealed violations and shortcomings for form, stipulated in Item 102 these rules completed (constituted) on reporting date.
104. The head of group of the state audit informs in writing the division manager responsible for carrying out the state audit, and the member of the Calculating committee responsible for auditor action, on cases of failure to carry out by statutory auditors, the experts participating in auditor action, service duties and the facts of violations of performing, labor discipline, non-compliance with office ethics of government employees during the state audit.
The division manager, the state audit, responsible for carrying out, together with the member of the Calculating committee responsible for auditor action, in turn, reports in writing to the Chairman of Calculating committee about the specified facts for taking measures of disciplinary nature.
105. Studying and the analysis of the confidential materials connected with holding auditor actions in regime organizations is performed according to the current legislation on providing the mode of privacy in the Republic of Kazakhstan.
106. The calculating committee within the powers, for the purpose of accomplishment of the tasks assigned to it according to Item 8 of article 18 of the Law on the state audit, involves experts in the way:
1) inclusions of experts in structure of group of the state audit;
2) issues of personal errand to experts on rendering services according to the Program of audit.
107. The purpose of involvement of experts is providing high-quality auditor action and confirmation of results of the state audit with the conclusions of independent examination on the questions requiring special knowledge.
In case of impossibility or refusal in provision of specialists of state bodies for participation in auditor action, the member of Calculating committee responsible for auditor action, if necessary, sends results of testing, control measurements (surveys) to authorized bodies and the organizations for the purpose of obtaining from them the necessary conclusions.
Results of the conclusions provided by this Item join in the Audit report, the register, the Audit opinion and the Summary register.
108. Need of involvement of experts is determined when forming the List of objects of the state audit.
109. Specialists of state bodies are attracted based on the letter of Calculating committee addressed to the head of state body and organization with indication of the planned auditor action, quantity and qualification of specialists, term and the period of holding auditor action or examination.
110. Acquisition of services of experts with the conclusion of the relevant agreements is made according to requirements of the civil legislation and the legislation on public procurements of the Republic of Kazakhstan. As the experts employees of the subordinated organization of Calculating committee can be on a grant basis involved.
111. During preliminary action research of the main objects of the state audit possible objects of counter check which join in the Plan and the Program of audit are determined.
If during auditor action there were bases for conducting counter check, then the corresponding additions, without modification of the Plan and the Program of audit are made to Audit engagements, including if there is no possibility of conducting check of reliability of the concluded civil bargains, calculations and financial transactions of object of the state audit with the third parties, the actual delivery of goods, works and the rendered services, and also non-compliance with requirements of the legislation of the Republic of Kazakhstan.
112. For conducting counter check on each object of the state audit the personal errand on conducting counter check in form, stipulated in Item 77 these rules is drawn up
113. In case of registration of results of counter check the following Sections are excluded from form of the Audit report: type of the state audit, data on results of the previous state audit.
114. The audit report is constituted and signed in duplicate by the statutory auditors and the involved experts who were carrying out counter inspection.
All pages of the Audit report, since the second leaf, are initialed by the statutory auditor.
The second copy of the Audit report is handed in day of completion of counter check to the head (official) of object of the state audit, with registration of the Audit report in system of accounting of incoming correspondence of object of the state audit or mail with the notification.
115. In case of conducting counter check its results without fail are reflected the statutory auditor in the Audit report constituted on the main object of the state audit.
116. Actions of joint check are provided at stage of forming and refining of the List of objects of the state audit according to the procedure established in Section 2 of these rules.
117. Conducting joint check is performed by Calculating committee with other bodies of the state audit and (or) state bodies at the same time in agreed time frames based on the approved List of objects of the state audit as independent type of check or within the held joint auditor event.
118. Preparation for conducting joint check is carried out according to the terms provided by the List of objects of the state audit.
119. The head of group of the state audit (check) and participants of group of the state audit (check) together with the member of Calculating committee responsible for auditor action (joint check), carry out information collection and send inquiries for provision of missing information to objects of the state audit (check) within five working days from the beginning of term of preliminary studying.
120. Following the results of preliminary studying by the member of Calculating committee together with the head of group of the state audit (check) drafts of the Plan, the Program of joint check and Audit engagements are constituted, the developed draft of the Program of joint check goes to the state bodies participating in conducting joint check. The bodies of the state audit and state bodies participating in conducting joint check at least in five working days prior to the auditor action approve the draft of the Program of joint check.
121. The member of Calculating committee together with the head of group of the state audit (check) within three working days works offers of bodies of the state audit and state bodies, and if necessary introduces amendments in the Plan, the Program of joint check, Audit engagements and represents them to the structural division responsible for quality control.
122. In the Program of joint check for objects of the state audit (check) are specified: the name of object of the state audit (check), the purpose, check type, type of the state audit, the period covered by check, terms of conducting check, structure of joint group of check, the amount of means and assets covered by check, indicators of the state audit, questions of check and the sequence of their consideration.
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The document ceased to be valid since August 22, 2020 according to Item 2 of the Normative resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of July 30, 2020 No. 6-HK