RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET

of March 27, 2009 No. 4

About approval of Rules of carrying out external state financial control

According to the subitem 19) of Article 141 of the Budget Code of the Republic of Kazakhstan, the Calculating committee on control of execution of the republican budget DECIDES:

1. Approve the enclosed Rules of carrying out external state financial control.

2. Recognize to invalid:

1) Resolutions of Calculating committee on control of execution of the republican budget of September 8, 2006 No. 57 "About approval of Rules of carrying out external control behind execution of the republican budget" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan on October 7, 2006 at No. 4415);

2) Resolutions of Calculating committee on control of execution of the republican budget of January 10, 2008 No. 1 "About modification and amendments in the resolution of Calculating committee on control of execution of the republican budget of September 8, 2006 No. 57 "About approval of Rules of carrying out external control behind execution of the republican budget" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan on February 5, 2008 at No. 5124).

3. To the chief of staff of Calculating committee Syzdykov E. K. in a month to provide state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan.

4. This resolution becomes effective after ten calendar days from the date of the first official publication.

Approved by the resolution of Calculating committee on control of execution of the republican budget of March 27, 2009 No. 4

Rules of carrying out external state financial control

1. General provisions

1. Rules of carrying out external state financial control (further - Rules) are developed according to the subitem 19) of Article 141 of the Budget code of the Republic of Kazakhstan, Regulations on Calculating committee on control of the execution of the republican budget approved by the Presidential decree of the Republic of Kazakhstan of August 5, 2002 No. 917, Standards of the state financial control (daleestandarta).

2. Rules determine procedure for planning, carrying out, registration of results of external state financial control, pronouncement of decisions following the results of control and carrying out the analysis of quality, accounting, the reporting, control of execution of materials of control.

3. External state financial control (further - control) is exercised by Calculating committee on control of execution of the republican budget (further - Calculating committee) and local authorized body on external control behind execution of the local budget (further - control facility) at the republican and local levels of public administration depending on appropriate level of the budget.

4. Control represents monitoring system, comparisons, assessment and the analysis of execution of republican and local budgets, the state, industry (sectoral), regional and budget programs, development programs of the territories, strategic plans of state bodies, observance by participants of budget process, including subjects of the quasi-public sector, and also other receivers of budgetary funds, physical persons and legal entities using the connected grants, assets of the state, the state and guaranteed by the state loans, budget investments (further - objects of control), budget and other legislation of the Republic of Kazakhstan for the purpose of identification, elimination and the prevention of financial violations.

At the same time subjects of the quasi-public sector are understood as the state companies, limited liability partnerships, joint-stock companies, including national managing holdings, national holdings, the national companies, participant or the shareholder of which is the state, and also the affiliated, dependent and other legal entities who are affiliirovanny with them according to legal acts of the Republic of Kazakhstan.

5. The chairman and members of Calculating committee, local authorized bodies on external control behind execution of the local budget, workers of offices of Calculating committee, local authorized bodies on external control behind execution of the local budget, the specialists of state bodies, auditing organizations and experts involved to monitoring procedure are guided by these rules.

2. Types and types of control

6. Control types:

1) control on compliance - assessment of conformity of activities of object of control to requirements of budget and other legislation of the Republic of Kazakhstan;

2) control of the financial reporting - assessment of reliability, justification and timeliness of creation and accounts presentation by object of control;

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