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

of April 29, 2022 No. 5-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"

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 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 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 5 in the following edition:

"5. Experts are involved in carrying out the state audit and expert and analytical actions when goal achievement of the state audit and expert and analytical actions requires performance of works, the requiring special knowledge with ownership of theoretical and practical skills, experience in the sphere subjected to the state audit, and also ensuring high-quality state audit and expert and analytical actions and confirmation of results of the state audit and expert and analytical actions with the conclusions of independent examination (further - the Conclusion).";

state Item 10 in the following edition:

"10. Acquisition of services of Experts with the conclusion of the relevant agreements is made according to requirements of the civil legislation and the legislation of the Republic of Kazakhstan on public procurements, taking into account terms of holding procedures and budgetary funds allocated for these purposes.

Based on the letter of Calculating committee specialists of state bodies in their approval, and also employees of the subordinated organization of Calculating committee, including for testing in the pilot mode of drafts of methodological documents are on a grant basis involved as the experts.

Based on the letter of audit committee of area, the city of republican value, the capital specialists of state bodies in their approval are on a grant basis involved as the experts.";

To state the procedural standard of external state audit and financial control on evaluating activities of bodies of the state audit and financial control approved by the specified normative resolution in edition according to appendix to this normative resolution.

2. To provide to department of methodology and quality control of Calculating committee in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this normative resolution on Internet resource of Calculating committee.

3. To impose control of execution of this normative resolution on the chief of staff of Calculating committee.

4. This normative resolution becomes effective after ten calendar days after day of its first official publication.

Appendix

to the Normative Resolution of Calculating committee on control of execution of the republican budget of April 29, 2022 No. 5-HK

Appendix 10

to the Normative Resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK

1001. The procedural standard of external state audit and financial control on evaluating activities of bodies of the state audit and financial control

Chapter 1. General provisions

1. This Procedural standard of external state audit and financial control (further – the Procedural standard) determines the purpose, tasks, methods, the directions and criteria, procedural requirements to evaluating activities of bodies of the state audit and financial control by evaluating activities of bodies of the state audit and financial control (further – bodies of the state audit).

2. The procedural standard is developed according to the subitem 24) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law).

3. The purpose of the Procedural standard is measurement of level of the achieved results, improvement of quality, effectiveness of bodies of the state audit, assessment of conformity of activities of bodies of the state audit to the legislation of the Republic of Kazakhstan on the state audit and financial control.

4. Task of the Procedural standard is establishment of single approach to procedural requirements to implementation and registration of results of the carried-out assessment of activities of bodies of the state audit (further – Assessment).

5. Assessment is performed by the following methods:

1) in cameral procedure following the results of year concerning all bodies of the state audit, except for Calculating committee on control of execution of the republican budget (further – Calculating committee) based on information of audit committees of areas, cities of republican value, the capital (further – audit committees) and information of authorized body on internal state audit taking into account the analysis of reporting information and efficiency evaluation of activities of services of internal audit which is carried out by him (further – assessment in cameral procedure);

2) in planned procedure in audit committees and authorized body on internal state audit and its territorial subdivisions according to the List of objects of the state audit, except for services of internal audit (further – assessment in planned procedure).

Completeness and accuracy of the information according to the subitem 1) of Item 5 of this Procedural standard is provided with the first heads of bodies of the state audit.

In case of representation of the state audit of unreliable and incomplete information by bodies:

1) the penal indicator from overall assessment of activities of body of the state audit in quantity is considered (-5) points;

2) the recommendation of accountability of the head of body of the state audit goes to the official (body) having the right of position assignment and dismissal according to the legislation of the Republic of Kazakhstan on public service.

6. By results of activities of audit committees rating assessment of their activities is performed.

In case of occupation of the first line item one audit committee in the rating of assessment of activities of audit committees in the last two years, submits the recommendation of encouragement of the first head of this audit committee to the official (body) having the right of position assignment and dismissal according to the legislation of the Republic of Kazakhstan.

7. Assessment of activities of services of internal audit is performed according to the order of the acting minister of finance of the Republic of Kazakhstan of April 20, 2018 No. 480 "About approval of the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit" (it is registered in the Register of state registration of regulatory legal acts No. 16878).

Chapter 2. Directions and criteria for evaluation of activities of authorized body for internal state audit

8. Assessment of authorized body on internal state audit in cameral procedure is performed in the following directions:

1) forming and execution of the List of objects of the state audit for the corresponding year;

2) carrying out the state audit and financial control;

3) carrying out cameral control;

4) observance of standards of the state audit and financial control;

5) responsibility of employees of bodies of the state audit and financial control;

6) execution of decisions of Coordination council of bodies of the state audit and financial control;

7) other directions.

9. Criteria of the "Forming and Execution of the List of Objects of the State Audit for the Corresponding Year" direction are:

1) forming of the draft of the List of objects of the state audit for the corresponding year;

2) direction of notifications on carrying out unplanned audit;

3) modification of the List of objects of the state audit for the corresponding year;

4) execution of the List of objects of the state audit for the corresponding year (variation of the state audit specified to the initial List of objects, the auditor actions except for passing).

10. Criteria of the "Carrying Out the State Audit and Financial Control" direction are:

1) identification of violations during the state audit;

2) compensation of the amounts of violations of the budget (except for cameral control);

3) recovery and reflection on accounting of violations (except for cameral control);

4) collection in budget receipt of the amounts of administrative penalties on which there came the payment due date, the decrees except for issued on the materials which arrived from other state bodies, and decrees issued by courts, and also transferred to recovery by enforcement in the procedure established by the legislation;

5) satisfaction with courts of claims for materials of Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan and its territorial subdivisions;

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