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

of January 8, 2018 No. 1-HK

About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-N "About approval of procedural standards of external state audit and financial control"

According to the subitem 2) of Item 2 of article 8 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. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13647, it is published on May 11, 2016 in the Information system of law of Ad_let) the following changes and amendments:

in the Procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets, approved by the specified normative resolution:

state Items 15 and 16 in the following edition:

"15. The Section "The Analysis of Execution of the Republican Budget for the Accounting Period" contains analytical information on receipts of the republican budget, the fiscal duties and obligatory payments on which planned targets with indication of the reasons are not performed, on execution of expenses of the republican budget and use of means of the republican budget by administrators of budget programs according to appendices 1 - 4 to this Standard with reflection:

1) analysis of execution of receipts and income of the republican budget, including:

completeness of tax and non-tax revenues in the income of the republican budget;

taxes, charges and obligatory payments on which planned targets, with indication of the reasons which influenced non-execution including the main macroeconomic indicators of development of the country and situation in the world goods markets are not performed;

amounts of tax revenues in National fund of the Republic of Kazakhstan.

2) the analysis of execution of account part of the republican budget for the accounting period, including:

in comparison with the approved indicators of the relevant law on the republican budget, reasons for rejection;

budget implementation by administrators of budget programs;

execution of target transfers and credits by local executive bodies.

16. In the Section "The Main Results of the State Audit and Expert and Analytical Actions of Bodies of External State Audit for the Accounting Period" it is specified:

1) on Calculating committee:

key indicators of activities of Calculating committee for the accounting period in comparison with the same period of previous year according to appendix 5 to this Standard;

results of the state audit and expert and analytical actions,

including:

the number of the booked state audit and expert and analytical actions during the accounting period, quantity of the checked objects of the state audit and financial control;

amount of the means covered by the state audit;

the amounts of violations in case of expenditure of means of the republican budget and in case of receipt in the republican budget;

in total the established violations of regulations of the legislation of the Republic of Kazakhstan, and also acts of subjects of the quasi-public sector (financial violations, violations of procedural nature, violation of acts of the subjects of the quasi-public sector adopted for realization of regulations of the legislation of the Republic of Kazakhstan, inefficiently used budgetary funds, assets of the state, inefficient planning);

the main results of the state audit and expert and analytical actions in the accounting period by each action;

results of assessment of implementation of strategic plans of the central state bodies, the state and government programs (in the presence), including efficiency of achievement by the central state bodies of strategic objectives, tasks, indicators and indicators, and also observance of procedures in case of implementation of program and strategic documents;

the measures taken by results of the state audit including:

the amounts which are subject to recovery and recovered in the accounting period;

results of the state audit with reflection of information on amount of the materials of the state audit reported to law enforcement agencies on the revealed offenses when carrying out external state audit and financial control, by the number of the officials made responsible (administrative, disciplinary, criminal);

execution of recommendations and instructions (orders) of Calculating committee;

2) on audit committees:

results of the state audit and expert and analytical actions of audit committees for the accounting period and the same period of previous year contain information on quantity of objects and amount of the means covered by the state audit, amount the violations revealed by audit committees, amount of the amounts recovered and subject to recovery by results of auditor actions and execution of recommendations (offers) and orders following the results of auditor and expert and analytical actions according to appendices 6 - 10 to this Standard, with reflection:

amount of the means covered by the state audit;

results of the booked state audit and expert and analytical actions;

quantities of the covered objects of the state audit and financial control;

in total the established violations of regulations of the legislation of the Republic of Kazakhstan, and also acts of subjects of the quasi-public sector (financial violations, violations of procedural nature, violation of acts of the subjects of the quasi-public sector adopted for realization of regulations of the legislation of the Republic of Kazakhstan, inefficiently used budgetary funds, assets of the state, inefficient planning);

the amounts which are subject to recovery (compensation) and recovered (compensated) during the accounting period;

the measures taken by results of the state audit with reflection of information on amount of the materials of the state audit reported to law enforcement agencies on the revealed offenses when carrying out external state audit and financial control about the number of persons made responsible (administrative, disciplinary, criminal);

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