LAW OF THE REPUBLIC OF KAZAKHSTAN

of July 21, 2011 No. 465-IV ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning enhancement of external state financial control

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan about administrative offenses of January 30, 2001 (The sheet of Parliament of the Republic of Kazakhstan, 2001, No. 5-6, of Art. 24; No. 17-18, of Art. 241; No. 21-22, of Art. 281; 2002, No. 4, Art. 33; No. 17, Art. 155; 2003, No. 1-2, of Art. 3; No. 4, Art. 25; No. 5, Art. 30; No. 11, Art. 56, 64, 68; No. 14, Art. 109; No. 15, Art. 122, 139; No. 18, Art. 142; No. 21-22, of Art. 160; No. 23, Art. 171; 2004, No. 6, Art. 42; No. 10, Art. 55; No. 15, Art. 86; No. 17, Art. 97; No. 23, Art. 139, 140; No. 24, Art. 153; 2005, No. 5, Art. 5; No. 7-8, of Art. 19; No. 9, Art. 26; No. 13, Art. 53; No. 14, Art. 58; No. 17-18, of Art. 72; No. 21-22, of the Art. 86, 87; No. 23, Art. 104; 2006, No. 1, Art. 5; No. 2, Art. 19, 20; No. 3, Art. 22; No. 5-6, of Art. 31; No. 8, Art. 45; No. 10, Art. 52; No. 11, Art. 55; No. 12, Art. 72, 77; No. 13, Art. 85, 86; No. 15, Art. 92, 95; No. 16, Art. 98, 102; No. 23, Art. 141; 2007, No. 1, Art. 4; No. 2, Art. 16, 18; No. 3, Art. 20, 23; No. 4, Art. 28, 33; No. 5-6, of Art. 40; No. 9, Art. 67; No. 10, Art. 69; No. 12, Art. 88; No. 13, Art. 99; No. 15, Art. 106; No. 16, Art. 131; No. 17, Art. 136, 139, 140; No. 18, Art. 143, 144; No. 19, Art. 146, 147; No. 20, Art. 152; No. 24, Art. 180; 2008, No. 6-7, of Art. 27; No. 12, Art. 48, 51; No. 13-14, of the Art. 54, 57, 58; No. 15-16, of Art. 62; No. 20, Art. 88; No. 21, Art. 97; No. 23, Art. 114; No. 24, Art. 126, 128, 129; 2009, No. 2-3, of the Art. 7, 21; No. 9-10, of the Art. 47, 48; No. 13-14, of the Art. 62, 63; No. 15-16, of the Art. 70, 72, 73, 74, 75, 76; No. 17, Art. 79, 80, 82; No. 18, Art. 84, 86; No. 19, Art. 88; No. 23, Art. 97, 115, 117; No. 24, Art. 121, 122, 125, 129, 130, 133, 134; 2010, No. 1-2, of the Art. 1, 4, 5; No. 5, Art. 23; No. 7, Art. 28, 32; No. 8, Art. 41; No. 9, Art. 44; No. 11, Art. 58; No. 13, Art. 67; No. 15, Art. 71; No. 17-18, of the Art. 112, 114; No. 20-21, of Art. 119; No. 22, Art. 128, 130; No. 24, Art. 146, 149; 2011, No. 1, Art. 2, 3, 7, 9; No. 2, Art. 19, 25, 26, 28; No. 3, Art. 32; No. 6, Art. 50; No. 8, Art. 64):

in the paragraph the fifty second the subitem 1) the word of "maslikhats" shall be replaced with words Article 636 parts one "areas, the cities of republican value, the capital".

2. In the Budget code of the Republic of Kazakhstan of December 4, 2008 (The sheet of Parliament of the Republic of Kazakhstan, 2008, No. 21, Art. 93; 2009, No. 23, Art. 112; No. 24, Art. 129; 2010, No. 5, Art. 23; No. 7, Art. 29, 32; No. 15, Art. 71; No. 24, Art. 146, 149, 150; 2011, No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 7, Art. 54):

1) in Article 62:

add Item 5 with part three of the following content:

"The strategic plan of audit committee of area, city of republican value, the capital affirms the relevant maslikhat.";

part the second Item 6 after the word "the capitals," to add with the words "and also audit committees of area, city of republican value, capital";

2) in Article 125:

in Item 3 part one the word of "maslikhat" shall be replaced with words "areas, the cities of republican value, the capital";

in item 4 to replace the word of "maslikhat" with the word "areas";

Item 4 of Article 129 to state 3) in the following edition:

"4. The akimat of area, city of republican value, capital submits annually annual statement about execution of the regional budget, city budgets of republican value, the capital for accounting financial year with appendices:

1) no later than April 20 of the current year in audit committee of area, city of republican value, the capital;

2) no later than May 1 of the current year in maslikhat of area, city of republican value, the capital.";

4) in Item 1 and the paragraph third Item 2 of Article 130 of the word of "the commission of maslikhat" shall be replaced with words "the commissions of area, the city of republican value, the capital";

Item 4 of Article 131 to state 5) in the following edition:

"4. The akimat of the area (the city of regional value) annually submits the annual statement about budget implementation of the area (the city of regional value) for accounting financial year with appendices:

1) no later than March 20 of the current year in audit committee of area, city of republican value, the capital which part the respective area (the city of regional value) is;

2) no later than April 1 of the current year in maslikhat of the area (the city of regional value).";

6) in Article 132:

in Item 1 of the word of "the commission of maslikhat" shall be replaced with words "the commissions of area";

Item 2 in paragraph three the word of "maslikhat" shall be replaced with words "areas or the member authorized by the chairman";

7) in Article 135:

in the subitem 1) of Item 2 of the word "depending on body which performs it" to exclude;

add with Item 3 following of content:

"3. Internal state financial control – control of execution republican and local budgets, performed by the authorized Government of the Republic of Kazakhstan body for internal control and services of internal control of the central state bodies and executive bodies financed from the regional budget, city budget of republican value, the capital with submission of reports to the Government of the Republic of Kazakhstan, the first heads of the central state bodies and the first heads of the executive bodies financed from the regional budget, city budget of republican value, the capital, the area (the city of regional value).

External state financial control – control of execution republican and local budgets, performed by Calculating committees on control of execution of the republican budget and audit committees of areas, cities of republican value, the capital, independent in relation to the Government of the Republic of Kazakhstan and local executive bodies, with submission of reports to the President of the Republic of Kazakhstan, Parliament of the Republic of Kazakhstan and the relevant maslikhats.";

8) in Article 136:

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

"2) audit committees of areas, cities of republican value, capital;";

state Item 3 in the following edition:

"3. Audit committees of areas, cities of republican value, the capital are the state bodies exercising external state financial control behind execution of the local budget.";

9) in Article 139:

4) to state the subitem in the following edition:

"4) joint control – the control which is carried out by bodies of the state financial control together with other state bodies to agreed time frames;";

add with the subitem 5) of the following content:

"5) parallel control – the control conducted by bodies of the state financial control independently on the agreed issues and terms of carrying out with the subsequent exchange of their results.";

10) in paragraphs four and the fifth the subitem 1) of Article 140 part one the word of "maslikhat" shall be replaced with words "areas, the cities of republican value, the capital";

11) in Article 141:

in the subitem 15) shall be replaced with words the word of "maslikhats" "areas, the cities of republican value, the capital";

23) to state the subitem in the following edition:

"23) gives methodical help to audit committees of areas, cities of republican value, the capital;";

add with subitems 23-1) and 23-2) of the following content:

"23-1) develops and approves standard regulations on audit committees of areas, the cities of republican value, the capital;

23-2) will organize retraining and advanced training of workers of the state financial control;";

12) in Article 142:

in heading and paragraph one the word of "maslikhat" shall be replaced with words "areas, the cities of republican value, the capital";

8) to exclude the subitem;

9) to add the subitem with the words ", and also behind correctness of return and (or) offsetting of excessively (mistakenly) paid amounts of receipts to the local budget";

in the subitem 21) "laws" to replace the word with the word "legislation";

13) in Article 145:

state item 4 in the following edition:

"4. The calculating committee on control of execution of the republican budget has the right to request information on results of the state financial control from audit committees of areas, the cities of republican value, the capital.";

add with Items 4-1, 4-2 and 4-3 of the following content:

"4-1. Audit committees of areas, cities of republican value, the capital can bring in Calculating committee on control of execution of the republican budget of the offer on implementation of joint (parallel) control of state programs.

4-2. For the purpose of coordination of the activities bodies of external state financial control create Coordination council for consideration of law-enforcement practice in the field of external state financial control, questions of observance of standards of the state financial control.

The procedure for forming and the organization of activities of Coordination council is determined by Calculating committee on control of execution of the republican budget.

4-3. For ensuring single approach to planning of control actions by Calculating committee on control of execution of the republican budget standard risk management system which is applied when planning and carrying out external state financial control is developed and affirms.";

The first Item 3 of Article 148 of the word ", and the member of audit committee of maslikhat-to the chairman of audit committee" to exclude 14) in the offer.

3. In the Law of the Republic of Kazakhstan of January 23, 2001 "About local public administration and self-government in the Republic of Kazakhstan" (Sheets of Parliament of the Republic of Kazakhstan, 2001, No. 3, Art. 17; No. 9, Art. 86; No. 24, Art. 338; 2002, No. 10, Art. 103; 2004, No. 10, Art. 56; No. 17, Art. 97; No. 23, Art. 142; No. 24, Art. 144; 2005, No. 7-8, of Art. 23; 2006, No. 1, Art. 5; No. 13, Art. 86, 87; No. 15, Art. 92, 95; No. 16, Art. 99; No. 18, Art. 113; No. 23, Art. 141; 2007, No. 1, Art. 4; No. 2, Art. 14; No. 10, Art. 69; No. 12, Art. 88; No. 17, Art. 139; No. 20, Art. 152; 2008, No. 21, Art. 97; No. 23, Art. 114, 124; 2009, No. 2-3, of Art. 9; No. 24, Art. 133; 2010, No. 1-2, of Art. 2; No. 5, Art. 23; No. 7, Art. 29, 32; No. 24, Art. 146; 2011, No. 1, Art. 3, 7; No. 2, Art. 28; No. 6, Art. 49):

1) in Article 6:

add Item 1 with subitems 9-1) and 9-2) of the following content:

"9-1) consideration of the annual statement about budget implementation of audit committees of areas, cities of republican value, the capital;

9-2) entering of offers into audit committees of areas, the cities of republican value, the capitals for inclusion of objects of control in the work plan of audit committees;";

add with Items 2-1 and 3-1 of the following content:

"2-1. Appointment to positions of the chairman and members of audit committee of area, city of republican value, the capital for five years, and also release them from position belongs to competence of maslikhats of areas, cities of republican value, the capital.";

"3-1. The maslikhat of the area (the city of regional value) has the right to request information from audit committee of area on the held control events for questions of budget implementation of the respective area (the city of regional value).";

3) of Item 3 of Article 8 of the word ", approves acts of audit committee" to exclude 2) in the subitem;

Article 16 to exclude 3);

Article 19 to add 4) with Item 3-1 of the following content:

"3-1. The secretary of maslikhat of area, city of republican value, the capital submits for consideration of the relevant maslikhat of the candidate to position assignment of the chairman of audit committee of area, city of republican value, the capital, and also the offer on release it from position.";

Item 3 of Article 20 to add 5) with the subitem 10) of the following content:

"10) position assignments of the chairman of audit committee or member of audit committee of area, city of republican value, capital.";

6) in the subitem 1) of Item 1 of Article 21 of the word "the chairman of audit committee," to exclude;

Subitem 1-3) of Item 1 of article 27 after the word "maslikhat" to add 7) with the words "and audit committee of area, city of republican value, capital";

8) "maslikhat" to add subitem 1-2) of Item 1 of Article 31 after the word with the words "and audit committee of area";

To add 9) with Chapter 2-1 of the following content:

"Chapter 2-1. Creation and organization of activities of audit committees of areas, cities of republican value, capital

Article 25-1. Audit committees of areas, cities of republican value, capital. Creation and structure

1. Audit committees of areas, cities of republican value, the capital are state bodies and are created according to the procedure, established by the legislation of the Republic of Kazakhstan, in areas, the cities of republican value, the capital for control of execution of the local budget.

2. The audit committee of area, city of republican value, the capital exercises external state financial control behind execution of the regional budget, city budget of republican value, the capital, area (city of regional value).

3. The audit committee of area, city of republican value, the capital is directly accountable to the relevant maslikhat through submission of the annual statement about execution of the local budget.

4. The structure of audit committees of areas, cities of republican value, capital is formed by the chairman of audit committee, four members of audit committee and the office of audit committee.

5. The maslikhat of area, city of republican value, capital appoints the chairman of audit committee and four members of audit committee for a period of five years.

The citizens of the Republic of Kazakhstan having the higher education in the field of public administration, economy, finance, the rights and work experience at least seven years in the specified industries are appointed to position of the chairman of audit committee or the member of audit committee.

Article 25-2. Powers of the chairman of audit committee, members of audit committee

1. Chairman of audit committee:

1) performs the common directorship and bears the responsibility for accomplishment of the tasks and functions assigned to audit committee provided by the laws of the Republic of Kazakhstan;

Approves 2) annual and quarter work plans of audit committee;

3) will organize work of members of audit committee and the office of audit committee;

4) approves structure of the device and the staff list of audit committee within the approved number of staff and means provided in the local budget;

5) submits for consideration of maslikhat of area, city of republican value, the capital of the candidate for positions of members of audit committee of area, the cities of republican value, the capitals, and also the offer on release them from position.

According to the decision of the chairman of audit committee submission of the annual statement about budget implementation of the area (the city of regional value) in the relevant maslikhat, except for the annual statement about budget implementation of area, city of republican value, the capital, can be assigned to one of members of audit committee.

2. Members of audit committee:

1) will be organized and perform control, expert and analytical, information and other activities of audit committee;

2) bear the responsibility provided by the laws of the Republic of Kazakhstan.

3. Dismissal of the chairman and members of audit committee of area, city of republican value, the capital is performed by the relevant maslikhat on the bases provided by the laws of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan.

4. The office of audit committee consists of the workers who are administrative government employees.

The office of audit committee provides holding control actions, information and analytical, legal, advisory, organizational and other activities of audit committee.

5. Workers of the office of audit committee shall undergo advanced training by results of which the certificate on qualification confirmation is issued.

Advanced training with the subsequent certification is performed once in three years according to the procedure, determined by Calculating committee on control of execution of the republican budget.

Article 25-3. Organization of activities of audit committees of areas, cities of republican value, capital

1. Activities of audit committees of areas, cities of republican value, the capital are performed according to annual and the quarter plans approved by the chairman of audit committee of area, city of republican value, the capital.

Planning of control activities of audit committees of areas, cities of republican value, the capital is performed based on risk management system.

2. The audit committee of area, city of republican value, the capital directs the annual statement about budget implementation for consideration and approval:

in maslikhat of area, city of republican value, the capital till May 20 of the current year;

in maslikhat of the area (the city of the regional value) entering the respective area till April 20 of the current year.

3. At the request of Calculating committee on control of execution of the republican budget audit committees of areas, cities of republican value, the capital provide information on execution of local budgets, and also on the made changes in the approved work plans.

4. The annual plan of works of audit committee of area, city of republican value, the capital shall cover the objects of control financed from the regional budget, city budget of republican value, the capital, and also from budgets of areas, the cities of regional value, which are part of the respective area for implementation of external control in reporting year on their administrative and territorial unit.

5. Financing of activities of audit committees of areas, cities of republican value, the capital is performed at the expense of means of budgets of areas, the cities of republican value, the capital.

Control of financial activities of audit committees of areas, cities of republican value, the capital is performed from consent or at the request of maslikhat of area, the city of republican value, the capital.

6. Powers and operating procedure of audit committee of area, city of republican value, the capital are determined by this Law, the budget legislation of the Republic of Kazakhstan, provision and the regulations.

Regulations on audit committee of area, city of republican value, the capital affirm the relevant maslikhat.

The regulations of audit committee affirm audit committee of area, city of republican value, the capital.".

4. In the Law of the Republic of Kazakhstan of July 21, 2007 "About public procurements" (Sheets of Parliament of the Republic of Kazakhstan, 2007, No. 17, Art. 135; 2008, No. 13-14, of Art. 58; No. 20, Art. 87; No. 21, Art. 97; No. 24, Art. 128; 2009, No. 2-3, of Art. 21; No. 9-10, of the Art. 47, 49; No. 15-16, of Art. 74; No. 17, Art. 78, 82; No. 24, Art. 129, 133; 2010, No. 5, Art. 23; No. 7, Art. 28, 29; No. 15, Art. 71; No. 17-18, of Art. 108; No. 24, Art. 146; 2011, No. 2, Art. 26; No. 4, Art. 37; No. 6, Art. 49):

in part two of Item 3 of Article 10 shall be replaced with words the word of "maslikhats" "areas, the cities of republican value, the capital".

Article 2. This Law becomes effective after ten calendar days after its first official publication.

 

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