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

of July 8, 2021 No. 7-HK

About introduction of amendments to the Normative Resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control"

According to the subitem 9) of item 4 of article 12 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 July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 21070) the following changes:

in the Rules of carrying out external state audit and financial control approved by the specified normative resolution:

state Item 3 in the following edition:

"3. In these rules the following concepts are used:

1) audit procedures - its carrying out action necessary for goal achievement of auditor action performed during the auditor action according to the program;

2) auditor action - complex of the actions directed to preparation, carrying out, execution of audit reports and audit opinions following the results of the state audit;

3) the resolution - the document of bodies of external state audit and financial control which the audit opinion affirms;

4) materials of the state audit and financial control - the documents necessary for carrying out the state audit, and also documents and the enclosed auditor proofs constituted by its results;

5) bodies of external state audit and financial control (further - Bodies of external state audit) - Calculating committee on control of execution of the republican budget, Audit committees;

6) objects of the state audit and financial control - state bodies, public institutions, subjects of the quasi-public sector, and also receivers of budgetary funds (further - objects of the state audit);

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