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

of February 26, 2018 No. 5-HK

About introduction of amendments to 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"

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:

in the Procedural standard of external state audit and financial control on involvement of auditing organizations and experts to carrying out the state audit approved by the specified normative resolution:

state Item 9 in the following edition:

"9. Need of involvement of Experts to carrying out external state audit is determined in case of:

1) creation of the request for holding auditor action by members of Calculating committee on control of execution of the republican budget (further - Calculating committee) and audit committees of areas, cities of republican value, the capital (further - audit committees);

2) forming of the list of objects of the state audit and financial control for the corresponding year;

3) preliminary studying of objects of the state audit.";

state Item 24 in the following edition:

"24. Experts taking into account passing of the internal examinations determined by Rules on the basis of collected proofs formulate conclusions and recommendations to audit opinion and the summary register.

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