NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of August 18, 2011 No. 2-NP

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) the 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" (it is registered in the Register of state registration of regulatory legal acts for No. 5643, it is published in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan, 2009, No. 7);

2) the resolution of Calculating committee on control of execution of the republican budget of December 4, 2009 No. 30 "About modification of the resolution of Calculating committee on control of execution of the republican budget on March 27, 2009 No. 4 "About approval of Rules of carrying out external state financial control" (it is registered in the Register of state registration of regulatory legal acts for No. 5984, it is published in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan, 2010, No. 10);

3) the resolution of Calculating committee on control of execution of the republican budget of November 28, 2010 No. 37-P "About entering of amendments and changes into the 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" (it is registered in the Register of state registration of regulatory legal acts for No. 6702, it is published in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan, 2011, No. 1).

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

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

Approved by the normative resolution of Calculating committee on control of execution of the republican budget of August 18, 2011 No. 2-NP

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, the Standards of the state financial control approved by the Presidential decree of the Republic of Kazakhstan of April 7, 2009 No. 788 (further - Standards).

2. Rules determine procedure for planning, carrying out, registration of results of external state financial control, pronouncement of decisions, quality control, accounting, the reporting and control of execution of decisions, attraction to monitoring procedure of specialists of state bodies, auditing organizations and experts.

3. External state financial control is integral part of system of public administration and is directed to increase in transparency, efficiency, responsibility for use of budget funds and assets of the state.

External state financial control (further - control) is exercised by Calculating committee on control of execution of the republican budget (further - Calculating committee) and audit committees of areas, the cities of republican value and the capital (further - Audit committee) at the republican and local levels of public administration (further - bodies of external control).

3-1. In case of control bodies of external control are guided by these rules proceeding from competence of the Republic of Kazakhstan established by the Budget code.

4. Control is carried out using monitoring systems, comparisons, assessment and the analysis of execution republican and local budgets, implementation of the state, industry 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, guarantees and assets of the state, the state and guaranteed by the state loans, budget investments (further - objects of control), regulations of budget and other legislation of the Republic of Kazakhstan.

5. Specialists of state bodies, the auditing organizations and experts involved to monitoring procedure are guided by these rules.

2. General information about control

6. In case of monitoring procedure are guided by the principles:

1) independence;

2) objectivity;

3) reliability;

4) transparency;

5) competence;

6) publicity.

6-1. Employees engagement of bodies of external state financial control on requests of state bodies for conducting the checks which are not provided in their work plans is not allowed.

7. Control is carried out on the basis of annual and quarter work plans of body of external control.

8. Annual and quarter work plans of bodies of external control are developed and affirm according to internal regulations of bodies of external control.

9. The basis for inclusion of object of control in the work plan are proposals of officials of the bodies of external control responsible for monitoring procedure, with reasons for feasibility of the choice of object of control (taking into account data of risk management system), extents of participation of object of control in implementation of the state, industry and budget programs, development programs of the territories and other program documents, amount of the funds allocated from republican or local budgets for the expected period of monitoring procedure, availability of assets of the state and data on the last control actions of other control supervisory authorities on this object.

10. Direct management behind holding control action is performed by the official designated by the head of body of the external control responsible for its carrying out.

3. Types and types of control

11. Control is subdivided into the following types:

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