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

of August 22, 2023 No. 15-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. Bring in some normative resolutions of Calculating committee on control of execution of the republican budget (further - Calculating committee) the following changes and amendments:

1) in the normative resolution of Calculating committee 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 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 of the Highest auditor chamber of the Republic of Kazakhstan, the structural division determined by regulations of Audit committee of area, city of republican value, the capital (further - Audit committee);

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 Item 14 in the following edition:

"14. Employees of the structural division responsible for monitoring procedure of quality, the state audit (the structural division determined by regulations of Audit committee) analyze and carry out expertize of results of the state audit on the provided materials.";

state Items 15-1 and 16 in the following edition:

"15-1. The structural division responsible for carrying out the state audit (the structural division determined by regulations of Audit committee) exercises quality control:

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

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

16. The structural division responsible for legal support performs legal examination of drafts of Audit reports (Audit reports), Reestrov, Tables of the system shortcomings attached to them, projects of the Audit opinion, the Summary register, the Summary table, the Resolution and instructions according to Rules GAFK, regulations of body of external GAFK, and also the Methodological application guide of this Standard.";

state Item 22 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 regulations of body of external 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 regulations of body of external GAFK.";

state Item 24 in the following edition:

"24. The structural division responsible for carrying out the state audit (the structural division determined by regulations of Audit committee), 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 drafts of audit reports (audit reports) are considered when evaluating efficiency of activities of statutory auditors.";

state Item 32 in the following edition:

"32. Quality control on projects of the Audit opinion, the Summary table, the Summary register, the Instruction and the Resolution is carried out within three working days from the date of receipt by results of which to the member of body of external GAFK responsible for auditor action and the structural division responsible for carrying out the state audit the expert opinion goes.

Consideration of the expert opinion by results of quality control of projects of the Audit opinion, the Summary table, the Summary register, the Instruction and the Resolution, and also preparation of materials on meeting of body of external GAFK is performed according to the procedure, determined by regulations of body of external GAFK.";

2) 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):

Rules of carrying out external state audit and financial control to state in edition according to appendix to this normative resolution.

2. To provide to department of methodology and quality control of the Highest auditor chamber in the procedure established by the legislation:

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.

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

4. 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 August 22, 2023 No. 15-HK

Appendix 1

to the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of July 30, 2020 No. 6-HK

Rules of carrying out external state audit and financial control

Chapter 1. General provisions

1. Rules of carrying out external state audit and financial control (further - Rules) are developed 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" (further - the Law), and also taking into account acceptable provisions of International standards of the International organization of the supreme bodies of audit (INTOSAI) ISSAI 100 - 400.

2. Rules determine procedure for forming of the list of objects of the state audit of the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber) and audit committees of areas, the cities of republican value, the capital (further - Audit committees) for the corresponding year, planning, carrying out external state audit, document creation following the results, implementation of financial control, the organization of monitoring and control of execution of the recommendations made in audit opinion and Instructions of bodies of external state audit and financial control by results of external state audit, lighting in mass media of results of auditor action and material accounting of the state audit.

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 - The highest auditor chamber, 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 state bodies, 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).

4. External state audit and financial control is integral part of system of public administration and is directed to increase in transparency, efficiency, responsibility for use of budgetary funds, assets of the state and quasi-public sector.

5. Carrying out external state audit and financial control is regulated by the Law, General standards of the state audit and financial control, Procedural standards of external state audit and financial control and these rules.

6. Bodies of external state audit and financial control according to the competence established by the Law provide holding auditor actions for types - audit of efficiency, compliance audit and financial records audit. Features of holding auditor actions for types of the state audit are determined by the corresponding Procedural standards of external state audit and financial control approved by the normative resolution of Calculating committee on control of execution of the republican budget (further - Calculating committee) of March 31, 2016 No. 5-HK (it is registered in the Register of state registration of regulatory legal acts No. 13647) (further - Procedural standards).

7. All stages of auditor activities of bodies of external state audit and financial control, all activities of statutory auditors, including materials (conclusions) issued by results of the state audit are subject to quality control. Quality control is exercised according to the procedure, provided 750. The procedural standard of external state audit and financial control on the quality control by bodies of external state audit and financial control 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, further - 750. Procedural standard).

8. The procedure for planning and conducting the joint and parallel inspections which are carried out by bodies of external state audit and financial control among themselves and also with bodies of the state audit and financial control is regulated by the Rules of interaction of bodies of the state audit and financial control approved by the joint normative resolution of Calculating committee of November 28, 2015 No. 9-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 589 (it is registered in the Register of state registration of regulatory legal acts No. 12577).

Chapter 2. Forming of the List of objects of the state audit

Paragraph 1. Forming of the draft of the List of objects of the state audit

9. The state audit is booked on the basis of the list of objects of the state audit of the Highest auditor chamber (Audit committee) for the corresponding year (further - the List of objects of the state audit).

10. Forming of the list of objects of the state audit is performed according to article 18 of the Law.

11. The list of objects of the state audit of the Highest auditor chamber and Audit committees is created in the Integrated information system of the Highest auditor chamber (further - IIS VAP).

12. When forming the draft of the List of objects of the state audit of bodies of external state audit and financial control:

1) are subject to consideration and accounting:

orders of the President of the Republic of Kazakhstan and its Administration;

the international obligations in the field of the state audit and financial control;

results of the risks assessment of objects of the state audit performed by the structural division responsible for planning;

statistical data of social and economic development, including by spheres of public administration and industries of economy;

2) are analyzed regarding feasibility of inclusion in the List:

recommendations of Parliament of the Republic of Kazakhstan following the results of consideration of reports of the Government of the Republic of Kazakhstan and the Highest auditor chamber about execution of the republican budget for the next financial year;

recommendations of the relevant maslikhats by results of consideration of performance reports of the local budget and Audit committees for the next financial year;

offers of law enforcement and special state bodies;

offers of the Supreme bodies of the state audit of foreign countries, on holding joint and parallel auditor actions, and also audit committees of areas, cities of republican value, the capital on implementation of joint (parallel) audit;

appeals of physical persons and legal entities concerning the organization of auditor actions on the certain objects of the state audit which are inefficiently spending budgetary funds and assets or inefficient implementation of documents of System of state planning, budget investments;

results of monitoring of mass media about violations during forming and expenditure of budgetary funds and assets, implementation of documents of System of state planning and budget investments.

13. The choice of the direction of auditor action is proved by the following criteria:

compliance of the direction of auditor action to competences, the established Law;

availability of risks when forming and (or) using budgetary funds and assets, and also activities of objects of the state audit which can potentially result in negative results;

to scope audit of the budget of the planned year according to the priority directions of expenditure of budgetary funds and assets;

need of evaluating efficiency following the results of intermediate realization or at stage of completion of implementation of documents of System of state planning, their statement for loss of putting into operation of objects at the expense of budgetary funds and assets.

Priority in case of the choice of objects of the state audit it is necessary to give to the budget programs, administrators of budget programs, subjects of the quasi-public sector and documents of System of state planning referred to high and average groups of risks.

14. The internal procedure for forming of the list of objects of the state audit of the Highest auditor chamber (Audit committee) is performed according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee).

Paragraph 2. Procedure for approval and approval of the List of objects of the state audit of the Highest auditor chamber

15. The highest auditor chamber till October 25 of the year preceding the planned, preliminary draft of the List of objects of the state audit constituted in form according to appendix 1 to these rules goes to authorized body on internal state audit (further - Authorized body) and audit committees.

16. The highest auditor chamber approves the objects of the state audit and forecast amounts of budgetary funds and assets covered by the state audit, questions of conducting joint, parallel check till November 20 of the year previous planned with audit committees and till November 10 of the year previous planned with Authorized body with creation of the protocol are fulfilled.

17. The highest auditor chamber till November 20 of the year preceding planned the final draft of the List of objects of the state audit goes to Authorized body and audit committees.

18. The agreed project of the List of objects of the state audit till December 10 of the year preceding planned is considered and approved at meeting of the Highest auditor chamber.

19. The internal procedure for approval and approval of the List of objects of the state audit is performed according to the procedure, determined by regulations of the Highest auditor chamber.

Paragraph 3. Procedure for approval and approval of the List of objects of the state audit by Audit committees

20. The audit committee till November 10 of the year preceding planned agrees issues of conducting the joint, parallel checks performed by the Highest auditor chamber and bodies of the state audit and financial control for their inclusion in the draft of the List of objects of the state audit.

21. Audit committee 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 the Highest auditor chamber and to territorial subdivision of Authorized body.

22. The agreed project of the List of objects of the state audit till December 25 of the year preceding planned is considered and approved at meeting of Audit committee.

23. The internal procedure for approval and approval of the List of objects of the state audit is performed according to the procedure, determined by regulations of Audit committee.

Paragraph 4. Modification of the List of objects of the state audit, the direction of the List to the interested bodies and its placement

24. Within five working days from the date of registration of orders on approval of Lists of objects of the state audit, the Highest auditor chamber (Audit committee), by means of information system of electronic document management (further - IEDO) and (or) in writing by mail performs their direction:

order on approval of the List of objects of the state audit of the Highest auditor chamber - To authorized body, audit committees, authorized body in the field of legal statistics and special accounting;

orders on approval of Lists of objects of the state audit of Audit committees - To the highest auditor chamber, territorial subdivision of Authorized body, authorized body in the field of legal statistics and special accounting.

25. Within five working days from the date of registration of orders on modification (amendments) of the approved Lists of objects of the state audit by means of IEDO and (or) in writing their direction is by mail performed:

the order on modification (amendments) of the List of objects of the state audit of the Highest auditor chamber - to authorized body in the field of legal statistics and special accounting, and also to Authorized body and audit committees;

the order on modification (amendments) of the List of objects of the state audit of Audit committees - to authorized body in the field of legal statistics and special accounting, and also to the Highest auditor chamber and territorial subdivision of Authorized body.

26. The highest auditor chamber (Audit committee) within five calendar days from the date of approval and modification (amendments) performs placement of the List of objects of the state audit on the Internet resource of the Highest auditor chamber (Audit committee).

27. For the purpose of exception of duplication of auditor actions on permanent basis monitoring of changes of lists of objects of bodies of the state audit is carried out:

The highest auditor chamber concerning lists of objects of Authorized body and audit committees;

Audit committees concerning lists of objects of the Highest auditor chamber and the relevant territorial subdivisions of Authorized body.

28. Within five working days after approval of the List of objects of the state audit by the Highest auditor chamber (Audit committee) the annual plan of holding meetings according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee) is created.

29. Following the results of the accounting period information on implementation of the List of objects of the state audit is provided to the Chairman of the Highest auditor chamber (Audit committee).

30. 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 the Highest auditor chamber are orders of the President of the Republic of Kazakhstan, and initiative of the Chairman of the Highest auditor chamber.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info