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

of December 28, 2017 No. 12-HK

About introduction of amendments to the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 13-HK "About approval of Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit"

According to the subitem 11) 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 (further - Calculating committee) DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 13-HK "About approval of Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit" (it is registered in the Ministry of Justice of the Republic of Kazakhstan on December 23, 2015 No. 12476, it is published on January 5, 2016 in information system of law of Ad_let) the following changes:

in Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit, approved by the specified normative resolution:

3) of Item 26 to state the subitem in the following edition:

"3) in the directions of expenses of the administrator of the budget program according to the purposes, target indicators determined in the strategic plan and the development program of the territory and also the powers determined in regulations on state body.";

30, 31 and 32 to state Items in the following edition:

"30. The group of budget programs for the directions of expenses of the administrator of the budget program according to the purposes, target indicators determined in the strategic plan and the development program of the territory, and also the powers determined in regulations on state body is performed by the structural division responsible for planning.

31. Summary value of risks assessment according to budget programs (Rbp) of the expenses of the administrator of the budget program grouped in the directions according to the purposes, target indicators determined in the strategic plan and the development program of the territory, and also the powers determined in regulations on state body goes to members of body of external state audit, for decision making about need of carrying out the state audit for state body on the corresponding functional orientation of expenditure of budget funds.

32. The risks assessment on revenues of the budget is performed on:

1) to tax revenues:

at the republican level on the authorized bodies responsible for collection of receipts and other payments in the republican budget, and to their territorial (regional) subdivisions;

at the local level on the authorized bodies responsible for collection of receipts and other payments in the local budget, and to their territorial (district) subdivisions;

2) to non-tax receipts and sales proceeds of fixed capital it agrees with classification of receipts.";

5) of Item 34 to state the subitem in the following edition:

"5) receipts in the budget (non-tax receipts and sales proceeds of fixed capital) according to classification of receipts;";

5) of Item 36 to state the subitem in the following edition:

"5) receipts in the budget (non-tax receipts and sales proceeds of fixed capital) according to classification of receipts;";

state Item 41 in the following edition:

"41. By results of risks assessment objects and objects of the state audit belong to one of three risk degrees:

1) high risk;

2) average risk degree;

3) minimum risk degree.";

be reworded as follows appendix 1 according to edition according to appendix 1 to this normative resolution:

be reworded as follows appendix 2 according to appendix 2 to this normative resolution;

be reworded as follows appendix 3 according to appendix 3 to this normative resolution;

be reworded as follows appendix 4 according to appendix 4 to this normative resolution;

be reworded as follows appendix 5 according to appendix 5 to this normative resolution;

be reworded as follows appendix 6 according to appendix 6 to this normative resolution;

be reworded as follows appendix 9 according to appendix 7 to this normative resolution;

be reworded as follows appendix 10 according to appendix 8 to this normative resolution;

be reworded as follows appendix 11 according to appendix 9 to this normative resolution;

be reworded as follows appendix 12 according to appendix 10 to this normative resolution;

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