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

of January 10, 2024 No. 2-HK

About modification and amendments 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"

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 and amendment:

in 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:

state Items 9 and 10 in the following edition:

"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 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 except for the passing auditor actions).

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) according to orders/instructions with the come completion dates;

3) recovery and reflection on accounting of the revealed violations according to orders/instructions with the come completion dates (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 authorized body on internal state audit and its territorial subdivisions;

6) entering and adoption of offers on modification of regulatory legal acts and into acts of subjects of the quasi-public sector, for increase in management efficiency and use of budgetary funds, assets of the state and subjects of the quasi-public sector;

7) share of the performed recommendations, orders from the number of recommendations, orders accepted following the results of the state audit (with the come completion dates) taking into account the last periods;

8) the facts on attraction to administrative and criminal liability following the results of the state audit.";

state Items 17 and 18 in the following edition:

"17. Criteria of the "Forming and Execution of the List of Objects of the State Audit" direction are forming of the List of objects of the state audit for the corresponding year, 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 and auditor actions for the order of the Highest auditor chamber and decisions of the relevant maslikhats except for passing), and also approval of budget programs, one of sources of financing of which are means of the republican budget and National fund of the Republic of Kazakhstan.

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

1) share of the performed recommendations, orders from the number of recommendations, orders accepted following the results of the state audit and expert and analytical actions (with the come completion dates) taking into account the last periods;

2) the facts on attraction to administrative and criminal liability following the results of the state audit;

3) satisfaction with courts of the claims submitted by audit committees, for the purpose of 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;

4) compensation (recovery) of means following the results of the state audit and financial control (except for revenues);

5) inefficient planning and (or) inefficient use of budgetary funds and assets following the results of the state audit and financial control;

6) recognition judicially illegal Items (subitems, parts) of the instruction of audit committee;

7) completeness and timeliness of receipts in the local budget, collection of receipts in the budget, and also correctness of return, offsetting of mistakenly (excessively) paid amounts from the local budget following the results of the state audit and financial control;

8) entering of electronic information accounting data into authorized body in the field of legal statistics and special accounting by results of auditor actions;

9) identification of violations during the state audit of consolidated financial statements.";

state Items 21 and 22 in the following edition:

"21. Criteria of the "Execution of Decisions of Coordination Council of Bodies of the State Audit and Financial Control (and Its Subcommittee)" direction are:

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