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

of April 16, 2018 No. 12-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-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 information system of law of Ad_let) the following changes and amendments:

in the Procedural standard of external state audit and financial control on carrying out audit of efficiency approved by the specified normative resolution:

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provisions";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Forming of the perspective plan and list of objects of the state audit";

to state heading of Chapter 3 in the following edition:

"Chapter 3. Planning of separate state audit and its carrying out";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Implementation of monitoring of execution of the recommendations which are in the Audit opinion, Instructions";

in the Procedural standard of external state audit and financial control on carrying out compliance audit approved by the specified normative resolution:

to state heading of Chapter 1 in the following edition:

"Chapter 1 General provisions";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Planning of separate state audit and its carrying out";

to state heading of Chapter 3 in the following edition:

"3. Implementation of monitoring of execution of the recommendations which are in the Audit opinion, Instructions";

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:

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provisions";

to state heading of Chapter 2 in the following edition:

"Chapter 2. The basic principles of the Standard, procedure for involvement of Experts for carrying out external state audit";

to state heading of Chapter 3 in the following edition:

"Chapter 3. Implementation of activities by the Experts involved to carrying out the state audit";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Use of results of activities of Experts";

in the Procedural standard of external state audit and financial control on representation by audit committees of areas, cities of republican value, the capital of the performance report of the local budget to maslikhats approved by the specified normative resolution:

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provisions";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Structure and contents of the Report";

to state heading of Chapter 3 in the following edition:

"Chapter 3. Procedure for creation of the Report";

in the Procedural standard of external state audit and financial control on representation by audit committees of areas, cities of republican value, the capital to Calculating committee on control of execution of the republican budget of information on the work approved by the specified normative resolution:

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provisions";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Preparation and submission of information by audit committees to Calculating committee";

in the Procedural standard of external state audit and financial control on evaluating activities of bodies of the state audit and financial control approved by the specified normative resolution:

state Item 5 in the following edition:

"5. Assessment is performed following the results of half-year and year concerning all bodies of the state audit, except for Calculating committee on control of execution of the republican budget (further - Calculating committee), based on information of audit committees of areas, the city of republican value, the capital (further - audit committees) and information of authorized body on internal state audit taking into account the analysis of reporting information and efficiency evaluation of activities of services of internal audit which is carried out by him.

Completeness and accuracy of the information is provided with heads of bodies of the state audit.";

state Item 8 in the following edition:

"8. Assessment of authorized body on internal state audit is performed in the following directions:

1) forming and execution of the List of objects of the state audit for the corresponding year;

2) carrying out the state audit and financial control;

3) carrying out cameral control;

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