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

of June 29, 2021 No. 5-HK

About introduction of amendments to some normative resolutions of Calculating committee on control of execution of the republican budget

According to article 18-3 of the Law of the Republic of Kazakhstan "About auditor activities", 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 the following changes in some normative resolutions of Calculating committee:

1) in the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 21-HK "About approval of Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector" (registered in the Register of state registration of regulatory legal acts No. 12595):

in Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of the subjects of the quasi-public sector approved by the specified normative resolution:

state Item 6 in the following edition:

"6. Audit of special purpose is booked by auditing organization according to the auditing organization approved by the head the program of audit with observance of requirements, stipulated by the legislation about auditor activities, the Law on the state audit, the standards of the state audit and financial control and Rules of carrying out external state audit and financial control approved by the normative resolution of Calculating committee of July 30, 2020 No. 6-HK (it is registered in the Register of state registration of regulatory legal acts No. 21070).";

appendix to Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector, approved by the above-stated normative resolution to be reworded as follows, according to appendix to this normative resolution.

2) 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):

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

state Item 11 in the following edition:

"11. Audit of efficiency according to competences of bodies of audit begins with forming of the list of objects of the state audit and is performed on the stages provided by the Rules of carrying out external state audit and financial control approved by the normative resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK (it is registered in the Register of state registration of regulatory legal acts No. 21070) (further - Rules).";

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

state Item 7 in the following edition:

"7. When carrying out the state audit or expert and analytical action the involved Experts are guided by the legislation on the state audit and financial control, including the standards of the state audit and financial control, Rules of carrying out external state audit and financial control approved by the normative resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK (it is registered in the Register of state registration of regulatory legal acts No. 21070) (further - Rules).;

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:

state Item 11 in the following edition:

"11. Accounting of the revealed violations and shortcomings by results of auditor action in case of receipt of funds in the budget is represented audit committee for the accounting period in form according to the Rules of carrying out external state audit and financial control by audit committees approved by the normative resolution of Calculating committee of July 30, 2020 No. 6-HK (it is registered in the Register of state registration of regulatory legal acts No. 21070) (further - Rules). The form is filled on the basis of these summary registers of the revealed violations and shortcomings by results of the state audit.";

in the Procedural standard of external state audit and financial control on holding expert and analytical action by bodies of external state audit and financial control approved by the specified normative resolution:

state Item 14 in the following edition:

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