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

of July 12, 2021 No. 8-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 "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 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) the following changes:

in the Procedural standard of external state audit and financial control on recognition of results of the state audit approved by the specified normative resolution:

state Item 3 in the following edition:

"3. Recognition of results of the state audit in planned procedure within control of observance of standards of the state audit and financial control is performed in audit committees of areas, cities of republican value, the capital and authorized body on internal state audit and its territorial subdivisions by the structural division of Calculating committee responsible for quality monitoring procedure.";

state Item 7 in the following edition:

"7. The procedure of recognition of results of the state audit of efficiency, compliance is held on the basis of the following criteria regarding observance of standards of the state audit and financial control (further - criteria):

1) completeness of scope and disclosure of questions taking into account the subquestions provided in the Program of audit (more than thirty percent of questions taking into account subquestions);

2) lack of reasons and results of auditor selection;

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