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

of March 28, 2022 No. 4-HK

About modification and amendments in 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"

The calculating committee on control of execution of the republican budget 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 and amendments:

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);

7) quality control of the state audit – check and (or) the analysis of the documents constituted by statutory auditors and other authorized officers of bodies of the state audit and financial control regarding compliance to standards of the state audit and financial control when implementing the state audit;

8) the instruction – the act of bodies of external state audit, obligatory for execution, and financial control sent to objects of the state audit, the organizations and officials, for elimination established violations and (or) the reasons, conditions promoting them, and also taking measures of responsibility provided by the laws of the Republic of Kazakhstan to persons which allowed these violations;

9) the order - the official document granting the right to holding auditor action and check of execution of decisions of body of external state audit and financial control is drawn up on the form of the strict reporting with registration in authorized body in the field of legal statistics and special accounting according to the order of the acting as the Attorney-General of the Republic of Kazakhstan of December 25, 2020 No. 162 "About approval of Rules of registration of acts of appointment, additional acts of prolongation of review periods and preventive control and supervision with visit of subject (object) of control and supervision and their cancellation, notifications on suspension, renewal, prolongation of review periods and preventive control and supervision with visit of subject (object) of control and supervision, change of list of participants and submission of information accounting documents on check and preventive control and supervision with visit of subject (object) of control and supervision and their results" (it is registered in the Register of state registration of regulatory legal acts No. 21964).";

state Item 17 in the following edition:

"17. The structural division responsible for planning, till October 25 of the year previous planned, the preliminary draft of the List of objects of the state audit in form, according to appendix 1 to these rules approved by members of Calculating committee and heads of the structural divisions responsible for carrying out the state audit, quality control and legal support under the leadership of the Chairman of Calculating committee goes to Authorized body on internal state audit (further – Authorized body) and audit committees.

By consideration of the preliminary draft of the List of objects of the state audit the report of the head of the structural unit responsible for planning is heard.";

state Item 23 in the following edition:

"23. The structural division responsible for planning, till December 5 of the year previous planned, the preliminary draft of the List of objects of the state audit in form according to appendix 1 to these rules goes to Calculating committee and to territorial subdivision of Authorized body.

By consideration at meeting with the Chairman of Audit committee of the preliminary draft of the List of objects of the state audit the report of the head of the structural unit responsible for planning is heard.";

state Item 30 in the following edition:

"30. Within five working days after approval of the List of objects of the state audit the structural division responsible for planning, jointly with the structural division responsible for carrying out the state audit, creates the annual plan of holding meetings taking into account completion of auditor actions.

The annual plan of holding meetings taking into account approval of members of Calculating committee (Audit committee) is submitted for approval to the Chairman of Calculating committee (Audit committee).";

state Items 32 and 33 in the following edition:

"32. According to Item 2 of article 18 of the Law changes can be made to the List of objects of the state audit.

The bases for modification of the List of objects of the state audit of Calculating committee are orders of the President of the Republic of Kazakhstan, and initiative of the Chairman of Calculating committee.

The bases for modification of the List of objects of the state audit of Audit committee are orders of the President of the Republic of Kazakhstan, requests of Calculating committee based on orders of Administration of the President of the Republic of Kazakhstan, the decision of the relevant maslikhats and initiative of the Chairman of Audit committee.

Changes on the bases provided by Items 61, of 100 these rules can be made to the List of objects of bodies of external state audit.

33. Changes are made to the List of objects of the state audit based on the service record of the member of the Calculating committee (Audit committee) responsible for auditor action, according to the proposal of the head of the structural unit responsible for carrying out the state audit with approval of heads of the structural divisions responsible for planning and quality control of appendix of the Request for holding auditor action for form according to appendix 2 to these rules (further – the Request), and also confirming justification of modification and (or) amendments of documents (materials).";

state Item 42 in the following edition:

"42. In case of direct participation of the employee of the structural division responsible for legal support in auditor action, it performs legal support during audit. Participation (departure) of employees of the structural division responsible for legal support for carrying out legal support is performed based on the service record addressed to the Chairman of Calculating committee (Audit committee), signed by the member of the Calculating committee (Audit committee) responsible for auditor action, according to the proposal of the head of the structural unit responsible for legal support.";

state Item 58 in the following edition:

"58. If at stage of preliminary studying the fact of carrying out the state audit on object of the state audit by the bodies of the state audit on the purpose, the period covered by auditor action matching with auditor action of Calculating committee is elicited, then the group of the state audit of Calculating committee carries out the procedure of recognition of results of the state audit. Recognition of results of the state audit is performed according to 700. The procedural standard of external state audit and financial control on recognition of results of the state audit approved by the normative resolution of Calculating committee of March 31, 2016 No. 5-HK (it is registered in the Register of state registration of regulatory legal acts No. 13647).";

state Item 61 in the following edition:

"61. About modification of the List of objects of the state audit the member of Calculating committee (Audit committee) responsible for auditor action introduces to the Chairman of Calculating committee (Audit committee) the service record approved with heads of the structural divisions responsible for carrying out audit, planning and quality control with the corresponding reasons in case of:

1) carrying out the state audit by bodies of the state audit and recognition of their results;

2) withdrawal of title including source documents by law enforcement agencies;

3) carrying out for date of the planned state audit of check by law enforcement agency or unplanned audit of the state audit by other body for the purpose, budget programs and the period planned by auditor action;

4) to transfer of object of audit to maintaining other authorized body of management;

5) change of terms and amount of the held auditor event;

6) in the cases provided by subitems 1), 3) of Item 60 of these rules.";

state Item 72 in the following edition:

"72. The plan of audit, the Program of audit, Audit engagements and Orders, the Expert opinion following the results of recognition of results of the state audit are created in IIS SK.";

state Item 76 in the following edition:

"76. To exit to auditor action (the main stage):

1) on approval to the Chairman of Calculating committee (Audit committee) not later than two working days the Plan of audit constituted by the head of group of the state audit, approved by heads of the structural divisions responsible for carrying out the state audit, quality control, and also the chief of staff of Calculating committee (Audit committee) and signed by the member of Calculating committee (Audit committee) responsible for auditor action is submitted;

2) the member of Calculating committee (Audit committee) responsible for auditor action, not later than two working days the Program of audit constituted by participants of group of the state audit on objects of the state audit, consolidated and signed by the head of group of the state audit, the head of the structural unit, the state audit, responsible for carrying out, approved by heads of structural divisions, quality controllers and methodological providing affirms;

3) the member of Calculating committee (Audit committee) responsible for auditor action, not later than two working days the Audit (Expert) engagements constituted by the head of group of the state audit individually on each participant of group of the state audit, signed by statutory auditors, the head of group of the state audit, the head of the structural unit, the state audit, responsible for carrying out, affirm;

4) the member of Calculating committee (Audit committee) responsible for auditor action, not later than two working days signs the Orders constituted by participants of group of the state audit, vised by the head of group of the state audit, division managers, responsible for carrying out the state audit, legal support.

Direct participation of the member of Audit committee in holding auditor action is allowed.

Participation of the member of Audit committee in holding auditor action, procedure of signing and document approval on planning stage of the state audit and during auditor action are performed according to the procedure, determined by regulations of Audit committee.";

state Item 78 in the following edition:

"78. After signing of the documents specified in Items 76 and 77 of these rules by the structural division of Calculating committee responsible for carrying out the state audit at one registration number Plans of audit, the Program of audit, Audit engagements and Orders are registered.

Document registration, the these rules specified in Items 76 and 77, in Audit committees is performed according to the procedure, determined by their regulations.";

exclude Item 85;

90, 91 and 92 to state Items in the following edition:

"90. The requirement for fulfillment of duties of the head of object of the state audit goes through Office of object of audit where the first copy remains in Office of object of the state audit, and the second copy, with mark about its acceptance remains at the statutory auditor and is attached to the draft of the Audit report.

91. During implementation of auditor action for receipt of additional documents, materials, information, to object of the state audit the additional requirement on fulfillment of duties of the head of object of the state audit which is drawn up according to Items 89 and 90 of these rules goes.

When conducting counter check drawing of the additional requirement to object of the state audit on fulfillment of duties of the head who is drawn up according to Items 89 and 90 of these rules is allowed.

92. In case of refusal officials of object of the state audit in the admission on object of the state audit and (or) in case of hindrance to carrying out to auditor action by the statutory auditor no later than the second day draw up the statement upon refusal in the admission on object of the state audit in form, according to appendix 12 to these rules and the protocol on administrative offense on the basis and according to the procedure, provided by the Code of the Republic of Kazakhstan about administrative offenses (further – the Administrative Code).

The relevant protocol on administrative offense is registered in the structural division responsible for legal support.";

state Item 97 in the following edition:

"97. At the information stand or the place available to public inspection of workers of object of the state audit information on holding auditor action by employees of Calculating committee (Audit committee), and also the announcement of telephone hotline of Calculating committee (Audit committee) on form according to appendix 13 to these rules is hung out.";

state Item 100 in the following edition:

"100. In case of scope change of the state audit in case of recognition of results of the state audit booked by body of the state audit in the List of objects of the state audit, the Plan of audit, the Program of audit, Audit engagements changes are made.";

state Item 106 in the following edition:

"106. Modification and (or) amendments in the Plan of audit, the Program of audit and Audit engagements during auditor action is performed with registration in IEDO on the bases provided by Items 61, of 100 - 104 these rules:

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