NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of February 24, 2023 No. 8-HK

About modification and amendments in some normative resolutions of Calculating committee on control of execution of the republican budget"

The highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:

1. Approve the list of normative resolutions of Calculating committee on control of execution of the republican budget to which changes and additions, according to appendix to this normative resolution are made.

2. Declare invalid the normative resolution of Calculating committee on control of execution of the republican budget of January 19, 2018 No. 3-HK "About approval of Rules of issue of the official ID of Calculating committee on control of execution of the republican budget and its description" (it is registered in the Register of state registration of regulatory legal acts No. 16316).

3. To provide to legal department of the Highest auditor chamber 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 the Highest auditor chamber.

4. To impose control of execution of this normative resolution on the chief of staff of the Highest auditor chamber.

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

Appendix

to the normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan of February 24, 2023 No. 8-HK

The list of normative resolutions of Calculating committee on control of execution of the republican budget to which changes and additions are made

1. In the normative resolution of Calculating committee on control of execution of the republican budget of November 12, 2013 No. 207-n/k "About approval of the List of the personal data necessary and sufficient for accomplishment of the performed tasks" (it is registered in the Register of state registration of regulatory legal acts at No. 8927):

state preamble in the following edition:

"According to the subitem 1) of Item 2 of article 25 of the Law of the Republic of Kazakhstan "About personal data and their protection" the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:";

to state the right upper corner of appendix to the normative resolution in the following edition:

"Appendix

to the normative resolution of Calculating committee on control of execution of the republican budget of November 12, 2013 No. 207-n/k".

2. In the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 11-HK "About approval of the Standard regulations on audit committees of areas, the cities of republican value, the capital" (it is registered in the Register of state registration of regulatory legal acts No. 12514):

state preamble in the following edition:

"According to the subitem 12) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:";

in the Standard regulations on audit committees of areas, the cities of republican value, the capital approved by the specified normative resolution:

state Item 15 in the following edition:

"15. Main objectives of Audit committee:

1) implementation of external state audit and financial control at the local level of execution of local budgets, use of assets of the state and subjects of the quasi-public sector;

2) control of observance of requirements of the budget legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on public procurements and other regulatory legal acts of the Republic of Kazakhstan in the field of execution of local budgets, use of budget funds, assets of the state and subjects of the quasi-public sector;

3) analysis and assessment of execution of local budgets, implementation of development plans for areas, cities of republican value, capital and budget programs.";

state Item 17 in the following edition:

"17. Rights of Audit committee:

Requests 1) and receives from local executive body of area, the city of republican value, the capital, the area (the city of regional value), state bodies, physical persons and legal entities of the information about structure and formats of these departmental information systems, and also documentation (information), necessary for forming of the list of objects of the state audit for the corresponding year and implementation of the state audit, preparation of performance reports of the budget, taking into account observance of the mode of privacy, the office, commercial or protected by the law other secret;

Takes out 2) obligatory for execution by all state bodies, organizations and officials of the instruction about elimination of the revealed violations and consideration of responsibility of the officials who allowed them;

3) is received according to the legislation of the Republic of Kazakhstan by access to the state and other information systems necessary for carrying out the state audit;

4) obtains information of state bodies and organizations on execution of recommendations and instructions, with appendix of supporting documents in the terms established by the resolution or the instruction;

5) hears the relevant information of officials of objects of the state audit on the questions connected with carrying out external state audit;

6) makes following the results of the state audit offers on involvement of officials to disciplinary responsibility to persons them appointed;

7) introduces in maslikhat of the respective area, city of republican value, the capital, area (city of regional value) (further – maslikhat) offers on the elicited facts of non-compliance with regulatory legal acts of the Republic of Kazakhstan by officials, and also by results of efficiency audit;

8) performs expert and analytical activities concerning the regional budget, city budgets of republican value, the capital in the territory of which they function, and also budgets of areas (the cities of regional value) created on the corresponding administrative and territorial unit;

9) initiates proceeedings about administrative offense within competence, the stipulated by the legislation Republic of Kazakhstan about administrative offenses;

10) considers cases on administrative offenses, constitutes on them the protocol and imposes administrative punishments according to the procedure, stipulated by the legislation the Republic of Kazakhstan about administrative offenses;

11) takes part in carrying out joint or parallel checks with the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) and other state bodies under approval;

12) attracts to carrying out the state audit of the corresponding specialists of state bodies (in coordination with them), and also if necessary auditing organizations, experts with payment of their services within the funds allocated from the budget;

13) performs other powers according to the legislation of the Republic of Kazakhstan.";

state Item 18 in the following edition:

"18. Obligations of Audit committee:

1) is approved by audit opinion based on audit reports and (or) audit reports according to the financial reporting;

2) accepts resolutions of Audit committee;

3) takes measures for elimination revealed (revealed) during the auditor action and expert and analytical actions of violations and shortcomings;

4) reports materials to law enforcement agencies or bodies, authorized to initiate and consider cases on administrative offenses, with appendix of auditor proofs, in identification cases in actions of officials of object of the state audit of signs of criminal or administrative offenses;

5) makes the claim in court for the purpose of ensuring compensation in the budget, recoveries by performance of works, rendering services, delivery of goods and (or) reflection on accounting of the revealed amounts of violations and execution of the instruction of Audit committee;

6) recognizes results of the state audit booked by other bodies of the state audit and financial control, except for documents of services of internal audit if they are not acknowledged as court illegal according to the civil procedural legislation of the Republic of Kazakhstan;

7) is reduced by amount of the state audit in cases of recognition of results of the state audit, having assumed as a basis materials of the state audit booked by other bodies of the state audit and financial control;

8) performs registration of auditor actions and checks in authorized body on legal statistics and special accounting according to the legislation of the Republic of Kazakhstan;

9) places materials of the state audit and financial control, the reporting in departmental information systems of Audit committee and the Single database on the state audit and financial control, and also in agreed time frames performs exchange of information about lists of objects of the state audit for the corresponding year before their approval, for the purpose of effective planning of carrying out the state audit and expert and analytical actions;

10) approves lists of objects of the state audit for the corresponding year and changes to them with bodies of the state audit and financial control for the purpose of exception of duplication of checks;

11) sends resolutions and instructions to heads of state bodies and organizations for consideration and execution to the terms specified in them or if term is not specified, within thirty calendar days from the date of their obtaining;

12) is performed on system basis by monitoring of execution of the recommendations made by them in audit opinion and instructions directed for obligatory execution;

13) analyzes systematically results of the held auditor events, generalizes and researches the reasons and effects of the revealed violations and shortcomings of process of budget implementation, use of assets of the state and subjects of the quasi-public sector, and also develops suggestions for improvement of the budget legislation and to development of financial system of the Republic of Kazakhstan and submits them to the relevant authorized bodies;

14) is provided by execution of decisions of Coordination council of bodies of the state audit and financial control and representation of the relevant information in the Highest auditor chamber;

15) provides information on execution of the local budget at the request of the Highest auditor chamber;

16) places information on the activities in mass media taking into account providing the mode of privacy, the office, commercial or protected by the law other secret;

17) is provided within the competence by taking measures to anti-corruption.";

state Item 20 in the following edition:

"20. The chairman of Audit committee is appointed to position and dismissed by maslikhat on representation of the Highest auditor chamber and approval of Administration of the President of the Republic of Kazakhstan.";

state Item 31 in the following edition:

"31. Activities of Audit committee are performed according to the list of objects of the state audit for the corresponding year approved by the Chairman of Audit committee. Modification of the list of objects of the state audit for the corresponding year of Audit committee, except for orders of the President of the Republic of Kazakhstan, requests of the Highest auditor chamber based on orders of Administration of the President of the Republic of Kazakhstan, decisions of the relevant maslikhats and initiatives of the Chairman of Audit committee is not allowed.";

state Items 38 and 39 in the following edition:

"38. Annually Audit committee constitutes and submited maslikhat the performance report of the local budget for accounting financial year in the form and structure determined by the procedural standard of external state audit and financial control by provision of the performance report of the local budget by Audit committees to the maslikhats approved by the Highest auditor chamber.

39. The audit committee quarterly provides information to the Highest auditor chamber about the work for the accounting period in form and structure, determined by the procedural standard of external state audit and financial control on provision of information by Audit committees to the Highest auditor chamber approved by the Highest auditor chamber.".

3. In the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 12-HK "About approval of the Regulations on Coordination council of bodies of the state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 12493):

state preamble in the following edition:

"According to Item 1 of article 46 of the Law of the Republic of Kazakhstan "About the state audit and financial control" the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:";

in Regulations on the Coordination council of bodies of the state audit and financial control approved by the specified normative resolution:

state Items 6 and 7 in the following edition:

"6. Council consists of the Chairman and three members of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber), two representatives of authorized body on internal state audit, chairmen of audit committees of areas, the cities of republican value, the capital (further – audit committees), two heads of services of internal audit, except for the head of service of internal audit of the central authorized body on budget implementation.

7. The structure of Council affirms the order of the Chairman of the Highest auditor chamber.";

state Item 9 in the following edition:

"9. Council is headed by the Chairman who the Chairman of the Highest auditor chamber is.";

state Item 12 in the following edition:

"12. Working body of Council is the office of the Highest auditor chamber (further – Working body). Each of members of council, except for the Chairman and three members of the Highest auditor chamber, provides the relevant information in Working body within seven working days, after decision making:

about its appointment;

about determination or replacement of the executive in charge with which coordination on realization of the tasks set for Council will be performed.";

state Item 14 in the following edition:

"14. Working body:

1) creates the agenda of meeting of Council;

Provides 2) and controls accomplishment of decisions of Council;

3) coordinates work of members of council and the specialists involved to its activities;

4) the draft of the Work plan of Council for the year created taking into account the offers provided by members of council submits for approval to the Chairman of the board.

The work plan of Council affirms annually no later than December 20 of the year preceding the planned year and is subject to placement on Internet resource of the Highest auditor chamber and mailing to members of council.".

4. In the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 13-HK "About approval of Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit" (it is registered in the Register of state registration of regulatory legal acts No. 12476):

state preamble in the following edition:

"According to the subitem 11) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" the Highest auditor chamber of the Republic of Kazakhstan DECIDES:";

in Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit, approved by the specified normative resolution:

1, 2 and 3 to state Items in the following edition:

"1. This Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit (further – Standard system) is developed according to the subitem 11) of item 4 of article 12 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law).

2. Main objectives of Standard system are:

1) identification of objects and objects of the state audit and financial control of the increased risk;

2) assistance to decrease in level of risks for achievement of strategic objectives and the purposes of activities of objects of audit;

3) the differentiated application of measures of risk minimization depending on risk degree.

3. When using Standard system the following basic concepts are applied:

1) response measures – complex of the actions accepted by bodies of the state audit directed to the prevention, minimization and elimination of risks;

2) objects of the state audit and financial control (further – objects of the state audit) – activities of state bodies, including management of public finances, budget programs, concepts of development of the industry/sphere, national projects, development plans for state bodies, development plans for area, city of republican value, the capital;

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

4) risk – probability of non-compliance with budget and other legislation of the Republic of Kazakhstan, adverse effect of event or action on object and subject of the state audit which leads to financial violations, plunders (waste) of budgetary funds and drawing economic damage to the state, and also not achievement or non-execution in full of the target indicators and indicators provided in program documents and development plans for state bodies;

5) the summary risk register – the document representing ranging of objects and objects of the state audit of risk degrees and used in decision making process on response measures;

6) the risk register – the structured list is risk, criteria and the reasons of risks, probability of their origin, impact (damage), priority and response measures containing results of their qualitative and (or) quantitative analysis, also including;

7) risk management system – the complex of actions when forming the list of objects of the state audit and holding auditor actions by bodies of the state audit directed to identification, identification, assessment and risk analysis and their factors on the basis of reporting and other data, development and taking measures of reaction, monitoring of efficiency of results of the taken measures;

8) the risk assessment - includes determination on the basis of high-quality and (or) quantitative approaches of probability of approach of negative event and influence of effects;

9) quantitative evaluation method of risk – the risks assessment based on statistical and mathematical instruments and technicians of data analysis and modeling;

10) the qualitative method of risk assessment – the risks assessment based on expert and analytical methods;

11) identification of risk – the analysis of all risk circumstances and possible risk circumstances and situations, for the purpose of identification of the reasons and signs of emergence of risks, determination of their criteria;

12) risk analysis – the action which is carried out for identification of the greatest probabilities of approach and influence of risk on this or that field of activity of object of the state audit;

13) monitoring is risk – accounting of objects and objects of the state audit of risk degree in dynamics for the subsequent analysis and efficiency evaluation of actions according to the prevention, minimization, elimination of risks objects of the state audit;

14) criteria – the list of indicators on the basis of which the decision on reference of subject and object of the state audit to certain risk degree is made.";

state Item 5 in the following edition:

"5. The standard system is used by bodies of external state audit and financial control (further – bodies of external state audit) according to the assigned functions and powers at all levels of the budget:

at the republican level – the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber);

at the local level – audit committees of areas, cities of republican value, the capital (further – audit committees).";

add with Item 6-1 of the following content:

"6-1. After carrying out all stages for determination of efficiency of response measures and change of degree of risks by the structural division responsible for planning, monitoring of risks is performed.";

state Items 7 and 8 in the following edition:

"7. Information collection for evaluating risks is performed on the basis of the financial, budget and accounting reports necessary for identification and risks assessment under the criteria determined by this Standard system by means of the direction of the corresponding requests to objects of the state audit and (or) by integration interaction of information systems of bodies and objects of the state audit for placement of information in the single database on the state audit and financial control.

8. Structural division, responsible for information technical supply, and (or) responsible persons of body of external state audit carry out automation of process of collection, processing and accumulating of information for forming of risk management system.";

state Item 10 in the following edition:

"10. The structural division responsible for planning provides:

1) entering of the data obtained from objects of audit into information system of bodies of the state audit;

2) development of the risk register, including high-quality and quantitative methods, identification and risks assessment.";

state Item 22 in the following edition:

"22. The risks assessment is performed on the basis of reporting these objects of the state audit for previous period once a year.";

25, 26 and 27 to state Items in the following edition:

"25. By results of risks assessment summary value of risks assessment which is additional estimative parameter in case of risks assessment on objects and objects of the state audit is determined by budget programs taking into account belonging to objects and objects of the state audit.

26. The group of budget programs is performed:

1) on administrators of budget programs;

2) according to program documents (concepts of development of the industry/sphere, national projects);

3) in the directions of expenses of the administrator of the budget program according to the purposes, target indicators determined in the development plan for state body and the development plan for area, city of republican value, the capital and also the powers determined in regulations on state body.";

27. Summary value of risks assessment according to budget programs (Rbp) is applied as secondary meaning of risks assessment on administrators of budget programs, program documents (concepts of development of the industry/sphere, national projects, development plans for state bodies, development plans for area, city of republican value, the capital).";

state Item 30 in the following edition:

"30. The group of budget programs for the directions of expenses of the administrator of the budget program according to the purposes, target indicators determined in the development plan for state body and the development plan for area, city of republican value, the capital, and also the powers determined in regulations on state body is performed by the structural division responsible for planning.

state Item 32 in the following edition:

"32. The risks assessment on revenues of the budget is performed on:

1) to tax revenues:

at the republican level on the authorized bodies responsible for collection of receipts and other payments in the republican budget, and to their territorial (regional) subdivisions;

at the local level on the authorized bodies responsible for collection of receipts and other payments in the local budget, and to their territorial (district) subdivisions;

2) to non-tax receipts and sales proceeds of fixed capital according to classification of receipts.";

state Item 36 in the following edition:

"36. The list of groups of objects and objects of the state audit of the local budget includes:

1) budget programs;

2) development plan for area, city of republican value, capital;

3) state bodies, their subordinated organizations (account part);

4) the bodies performing activities for ensuring completeness and timeliness of receipts in the budget (tax and other obligatory payments in the budget);

5) receipts in the budget (non-tax receipts and sales proceeds of fixed capital) according to classification of receipts;

6) the subjects of the quasi-public sector which are in utility property;

7) regions (areas, cities of regional value).";

state Item 41 in the following edition:

"41. By results of risks assessment objects and objects of the state audit belong to one of three risk degrees:

1) high risk;

2) average risk degree;

3) low risk degree.";

45, 46 and 47 to state Items in the following edition:

"45. Variation from average value of risks assessment in group more than 20% towards reduction treat low risk degree.

46. The final stage includes responses to risk which are subdivided into the following categories:

1) preventive measures of reaction:

receipt of information from objects of the state audit or authorized body on origins of risks;

the prevention and risk minimization – complex of actions, without holding auditor action, on the objects of the state audit having average degree of risks, consisting in representation to object of the state audit of preventions (notifications) on emergence of the conditions leading to potential risks of high degree and recommendations (offers) on their non-admission

in case of preserving the conditions leading to risks of high degree:

taking measures to the notification of the higher administrator and other competent authorities;

consideration of question of holding auditor action for object, subject of the state audit;

2) directive response measures – holding auditor action for the objects and objects of the state audit having high and average degree of risks in the presence of the decision of body of the state audit on holding auditor action, and also inclusion in the list of objects of the state audit with low risk degree in the cases 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);

3) admissible degree of risks – on objects and objects of the state audit with low degree of risks of response measures are limited to monitoring of risks.

For the purpose of determination of relevance of criteria of risk the structural division responsible for planning carries out monitoring of the revealed violations by results of auditor actions at least 1 time a year.

47. Results of calculations of risks assessment by objects and objects of the state audit with disaggregation of indicators by criteria are subject to consideration and accounting when forming the draft of the list of objects of the state audit for the corresponding year and are created no later than September 25 of the year preceding planned in time.

Forming of the draft of the list of objects of the state audit is performed according to article 18 of the Law and according to the procedure, determined by Rules.";

exclude Item 48;

3, of 4, of 6, of 9, of 11, of 14, 18 and 19 to state appendices in edition according to appendices 1, of 2, of 3, of 4, of 5, of 6, 7 and 8 to the List of normative resolutions of Calculating committee on control of execution of the republican budget (further – the list).

5. In the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 14-HK "About approval of Rules of development and 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. 12499):

state preamble in the following edition:

"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 Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:";

in Rules of development and approval of the procedural standards of external state audit and financial control approved by the specified normative resolution:

6, of 7, 8 and 9 to state Items in the following edition:

"6. The highest auditor chamber before development of procedural standards creates their list, terms, executives in charge on their development. If necessary, depending on purpose of the procedural standard, the Highest auditor chamber creates working group for its development from among representatives of the bodies of external state audit and financial control interested state bodies, the public auditing and international organizations, scientific institutions.

7. When forming the list of procedural standards or modification and (or) amendments in it for the next planned period are considered:

1) changes in the legislation of the Republic of Kazakhstan;

2) the questions arising in case of practical implementation of procedural standards, causing need of their updating;

3) changes in international standards;

4) proposals of members and structural divisions of the Highest auditor chamber;

5) offers of audit committees of areas, cities of republican value, the capital (further – audit committees).

8. Offers on the list of procedural standards are represented to the structural division of the Highest auditor chamber responsible for methodological providing, no later than October 15 of the year preceding the planned period.

9. The list of procedural standards is subject to consideration and approval at meeting of Scientific and methodological council of the Highest auditor chamber.";

state Item 12 in the following edition:

"12. The regulating parameters represent details of the regulatory legal act of the Highest auditor chamber approving the procedural standard, code according to Classification and the name of the procedural standard.

In the Section "General provisions" the purposes and tasks, purpose of the procedural standard, reference to relevant provisions of the legislation of the Republic of Kazakhstan, Standards, international standards, the documents regulating carrying out the state audit and financial control, specifying of the main terms (concepts) and determination to them reveal.

In the Section "Thematic and Other Sections" the principles, approaches, methods, procedures, mechanisms of the state audit and financial control and the requirement to registration of their results, and also activities of bodies of external state audit and financial control reveal.

For each procedural standard of the name of thematic Sections are determined taking into account their specifics.

The Section "Appendices" contains forms and documents (information, tables, calculations, charts, materials) on which the reference in the procedural standard is had.".

6. In the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 20-HK "About approval of Rules of maintaining the register of persons having the certificate of the statutory auditor" (it is registered in the Register of state registration of regulatory legal acts No. 12492):

state preamble in the following edition:

"According to Item 6 of article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control" the Highest auditor chamber of the Republic of Kazakhstan DECIDES:";

in Rules of maintaining the register of the faces having the certificate of the statutory auditor, approved by the specified normative resolution:

state Items 1 and 2 in the following edition:

"1. These rules of maintaining the register of persons having the certificate of the statutory auditor (further – Rules) are developed according to Item 6 of article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law) and determine procedure for maintaining the register of persons having the certificate of the statutory auditor.

2. The register of persons having the certificate of the statutory auditor (further – the Register), is created for the purpose of the organization of their accounting in information system of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber).";

and 5 to state items 4 in the following edition:

"4. Maintaining the Register is performed by the Highest auditor chamber on paper and electronic carriers.

5. The highest auditor chamber:

1) is performed by inclusion in the Register of persons having the certificate of the statutory auditor;

2) is published by the list of persons having the certificate of the statutory auditor on Internet resource of the Highest auditor chamber;

3) makes changes and additions to the information about persons having the certificate of the statutory auditor within seven working days from the date of receipt of the relevant information.".

7. 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):

state preamble in the following edition:

"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 Highest auditor chamber of the Republic of Kazakhstan DECIDES:";

9) of Item 1 to state the subitem in the following edition:

"9) 1000. The procedural standard of external state audit and financial control on representation by audit committees of areas, cities of republican value, the capital to the Highest auditor chamber of the Republic of Kazakhstan information on the work according to appendix 9 to this normative resolution;";

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 55 in the following edition:

"55. For ensuring proper use of criteria of audit of efficiency statutory auditors constitute project matrix of auditor action for form according to appendix 5 to this Standard. The project matrix of auditor action is the obligatory working file which is created at stage of preliminary studying.";

state Item 82 in the following edition:

"82. The efficiency audit results provided in audit opinion are implemented by means of:

1) implementation on permanent and system basis of the actions provided in Rules, the structural division responsible for quality monitoring procedure together with the member of the Highest auditor chamber of the Republic of Kazakhstan or audit committee responsible for control of execution of the recommendations made in audit opinion and directed for obligatory execution of instructions;

2) inclusions in the Program of audit of efficiency of other auditor action of audit and analytical procedures for accomplishment check by object of the state audit of recommendations;

3) holding auditor action for collection of auditor proofs for the purpose of confirmation of proper accomplishment by object of the state audit of recommendations.";

state appendix 5 in edition according to appendix 9 to this list.

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:

9, of 10, 11 and 12 to state Items in the following edition:

"9. Need of involvement of experts to carrying out external state audit and expert and analytical action is determined in case of:

1) creation of the request for holding auditor action of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) and audit committees of areas, cities of republican value, the capital (further – audit committees);

2) forming of the list of objects of the state audit and financial control for the corresponding year;

3) preliminary studying of objects of the state audit;

4) forming of the Work plan of the Highest auditor chamber for the corresponding year for involvement of experts to expert and analytical actions;

5) in the course holding auditor action.

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 the Highest auditor chamber specialists of state bodies in their approval, and also employees of the subordinated organization of the Highest auditor chamber, 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.

11. Experts are involved in carrying out the state audit or expert and analytical action by way:

1) inclusions of Experts in structure of group of the state audit or expert and analytical action with statement of the specific questions planned for the order by it according to the Program of audit;

2) inclusions of single questions in the program of expert and analytical action in case of its carrying out.

Experts can take part in carrying out the state audit or expert and analytical action remotely.

12. Experts:

1) as a part of group of the state audit or expert and analytical action daily orally report to the head of group of the state audit or expert and analytical action, weekly in the last working day via secure channels of communication or the registered mail with the notification direct the weekly report on course of execution of the Program of the state audit or expert and analytical action (task) by experts in form signed by them, according to appendix to this Standard and (or) on other agreed form (further – the weekly report), filled (constituted) on reporting date, to the head of group of the state audit or expert and analytical action, the head of the structural unit, the state audit, responsible for carrying out, or expert and analytical action, and to the member of the Highest auditor chamber (audit committee), responsible for carrying out the state audit or expert and analytical action;

2) on the issued personal errand daily orally report and weekly in the last working day via secure channels of communication or the registered mail with the notification direct the weekly report signed by them filled (constituted) on reporting date, to the head of group of the state audit or expert and analytical action, the head of the structural unit, the state audit, responsible for carrying out, or expert and analytical action, to the member of the Highest auditor chamber (audit committee) responsible for carrying out the state audit or expert and analytical action.";

state Items 21 and 22 in the following edition:

"21. In case of disagreement with results of the Conclusion, management of object of the state audit and financial control or expert and analytical action written objections to the Conclusion are represented to the Highest auditor chamber (audit committee) no more than ten working days from the date of delivery to object of the state audit and financial control or expert and analytical action of the signed Conclusion in time.

The written objections provided by object of the state audit and financial control right after delivery of the Conclusion are put by experts to the Conclusion.

22. In case of receipt in time, the stipulated in Item 21 this Standard, objections to the Conclusion from objects of the state audit and financial control or expert and analytical action, experts within five working days from the date of receipt of objection the motivated answer with indication of the accepted and unaccepted arguments on each Item of objection prepares.

On the objections to the Conclusion which arrived after the specified term, the answer does not go. Experts addressed to the member of the Highest auditor chamber (audit committee) supervising this auditor action the motivated answer with indication of the accepted and unaccepted arguments on each Item of objection prepares.";

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 Items 2 and 3 in the following edition:

"2. The procedure of recognition of results of the state audit on compliance to standards of the state audit and financial control is performed by the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) in the following cases:

1) in planned procedure within control of observance of standards of the state audit and financial control;

2) within the auditor action:

during preliminary studying of objects of the state audit according to the list of objects of the state audit of the Highest auditor chamber for the corresponding year created according to the Law if the purpose, the period, type of audit and program questions of audit match with auditor action of the Highest auditor chamber;

during the state audit of efficiency, compliance on objects of the state audit, on which established fact of carrying out the state audit by other body of the state audit on the purpose, the period, type of audit and program questions covered by the auditor action matching with auditor action of the Highest auditor chamber;

during the state audit of consolidated financial statements of the republican budget concerning results of financial records audits of administrators of the republican budget programs (further – the state financial records audit) which are carried out by authorized body on internal state audit.

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 the Highest auditor chamber responsible for quality monitoring procedure.";

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

state Item 9 in the following edition:

"9. Quality control is exercised:

1) on preparatory stage of auditor action - the structural division responsible for quality monitoring procedure;

2) at the main stage of auditor action - the structural divisions responsible for carrying out the state audit;

3) at the final stage of auditor action - the structural division responsible for quality monitoring procedure.

Quality control is exercised by statutory auditors who did not take part in this state audit and financial control.";

state Items 14 and 15 in the following edition:

"14. Employees of the structural division responsible for monitoring procedure of quality, the state audit analyze and carry out expertize of results of the state audit on the provided materials.

15. The structural division responsible for monitoring procedure of quality exercises quality control:

1) information on results of preliminary studying of objects of the state audit, draft of the Program of audit;

2) projects of the Audit opinion, the Resolution and Instructions, the Summary table of the system shortcomings revealed during the auditor action (further – the Summary table), the Summary register of the revealed violations by results of the state audit (further – the Summary register);

3) information of objects of the state audit and other interested persons on execution of the recommendations made in the Audit opinion and Instructions by results of external state audit.";

add with Item 15-1 of the following content:

"15-1. The structural division responsible for carrying out the state audit exercises quality control:

1) drafts of Audit reports (Audit reports) with supporting documents;

2) the conclusions (materials) of the involved experts.";

state Item 16 in the following edition:

"16. The structural division responsible for legal support performs legal examination of drafts of Audit reports (Audit reports), Reestrov of the revealed violations by results of auditor action (further – the Register), Tables of the system shortcomings revealed during the auditor action (in the presence) (further – the Table of system shortcomings), attached to them, projects of the Audit opinion, the Summary register, the Summary table, the Resolution and instructions according to Rules GAFK, and also the Methodological application guide of this Standard.";

22, 23 and 24 to state Items in the following edition:

"22. The draft of the audit report signed by statutory auditors drafts of the Table of system shortcomings, the Register and other appendices (in the presence) by the head of group of the state audit (statutory auditor) after completion of auditor action on object of audit go to body of external GAFK, the methods provided by Rules GAFK.

According to the drafts of audit reports (audit reports), Registers, Tables of system shortcomings attached to them control procedure of quality and legal examination is carried out.

Legal examination according to drafts of audit reports (audit reports), Reestrov, Tables of the system shortcomings attached to them is carried out according to the procedure, determined by Rules GAFK.";

23. Control procedure of quality is carried out on the draft of the Audit report (Audit report) with supporting documents within seven working days from the date of registration in office of body of external GAFK by the structural division responsible for carrying out the state audit.

24. The structural division responsible for carrying out the state audit, by the approved criteria of quality control established facts of violations and discrepancies with indication of concrete facts with reference to documents and Items of normative legal and legal acts which provisions are broken are reflected.

Results of quality control on audit reports are considered when evaluating efficiency of activities of statutory auditors.";

state Item 26 in the following edition:

"26. By results of monitoring procedure of quality of drafts of audit reports (audit reports) and documents attached to them (including audit reports on joint checks with other bodies of the state audit and financial control), the expert opinion is created (on joint checks by each body of the state audit and financial control separately within the questions subjected to audit).";

state Item 29 in the following edition:

"29. Quality control of the conclusions (materials) of the attracted auditing organizations and experts to carrying out the state audit is performed within quality control of drafts of audit reports (audit reports).";

state Item 31 in the following edition:

"31. Legal examination on projects of the Audit opinion, the Summary register, the Summary table, the Resolution and instructions is performed within three working days, with the subsequent direction of the conclusion of legal examination to the Member of body of external GAFK responsible for auditor action, in the structural divisions responsible for monitoring procedure of quality and carrying out the state audit.

The structural division responsible for legal support, within legal examination gives assessment of correctness of application of the legislation in case of qualification of violations, including by types of qualification and completeness of inclusion of violations in the summary register.

In the legal conclusion questions of compliance of contents of recommendations and orders of the Audit opinion to requirements of the legislation, including on targeting of the instruction are reflected.

The conclusion about availability or lack of signs of administrative offense on the facts of violations stated in the Summary register to the Audit opinion for transfer to bodies authorized is submitted to initiate and consider cases on administrative offenses.".

in the Procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets, approved by the specified normative resolution:

state Item 1 in the following edition:

"1. This Procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets (further – the Standard) contains procedural requirements to forming and representation by the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) operational information for the President of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan about work of the Highest auditor chamber, indicators of work of bodies of the state audit and financial control (further – information), and also to forming and representation by audit committees of areas, the cities of republican value, the capital (further – audit committee) information to maslikhat and the akim of the respective area, the cities of republican value, the capital.";

and 5 to state items 4 in the following edition:

"4. Sources for preparation of information are:

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