JOINT NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN AND ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2015 No. 9-HK, 27 of November, 2015 No. 589

About approval of Rules of interaction of bodies of the state audit and financial control

According to Item 3 of article 46 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control", the Calculating committee on control of execution of the republican budget (further - Calculating committee) DECIDES and the Minister of Finance of the Republic of Kazakhstan ORDERS:

1. Approve the enclosed Rules of interaction of bodies of the state audit and financial control.

2. To provide to legal department of Calculating committee in the procedure established by the legislation:

1) state registration of this joint normative resolution and order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this joint normative resolution and the order in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this joint normative resolution and order on Internet resource of Calculating committee.

3. To assign control of execution of the joint normative resolution and the order to the chief of staff of Calculating committee and the Chairman of Committee of financial control of the Ministry of Finance of the Republic of Kazakhstan.

4. This joint normative resolution and the order become effective after ten calendar days after day of its first official publication.

Approved by the joint normative Resolution of Calculating committee on control of execution of the republican budget and the Order of the Minister of Finance of the Republic of Kazakhstan of November 28, 2015 No. 9-HK, 27 of November, 2015 No. 589

Rules of interaction of bodies of the state audit and financial control

Chapter 1. General provisions

1. Rules of interaction of bodies of the state audit and financial control (further – Rules) are developed according to Item 3 of article 46 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law).

2. Rules are applied in case of interaction of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber), authorized body on internal state audit (further – Authorized body) and its territorial subdivisions, audit committees of areas, the cities of republican value, the capital (further – audit committees) concerning forming of the list of objects of the state audit for the corresponding year, carrying out the state audit and financial control (further – auditor actions), registrations of results and realization of materials of parallel and joint check, and also preparation of information on indicators of work of bodies of the state audit and financial control.

3. Exchange of information between the Highest auditor chamber, Authorized body and its territorial subdivisions, audit committees (further – bodies of the state audit) is performed according to these rules and other regulatory legal acts.

Chapter 2. Interaction of bodies of the state audit when forming lists of objects of the state audit

Paragraph 1. Order of interaction of the Highest auditor chamber, Authorized body and audit committees when forming lists of objects of the state audit

4. The highest auditor chamber and Authorized body till October 25 of the year preceding planned exchange drafts of lists of objects of the state audit (further – the list).

The list includes the name of objects of the state audit and financial control (further – objects of the state audit), type of audit and type of check, the name of auditor action, terms of implementation of the state audit and in case of need the forecast for the planned scope amounts the state audit of budgetary funds and assets of the state with breakdown by years and other parameters of auditor action, taking into account functional features of bodies of the state audit. Specifying of the short name of auditor action is allowed.

5. In the draft of the list of Authorized body the objects of the state audit provided to scope by the state audit based on the orders of the President of the Republic of Kazakhstan authorized by it persons of Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, to deputy requests, requests of bodies of prosecutor's office and criminal prosecution with application of copies of the corresponding orders and requests are allocated.

The objects of the state audit provided by the draft of the list of the Highest auditor chamber, except for objects of the state audit on which the auditor event held by Authorized body based on orders of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan is provided to deputy requests, requests of bodies of prosecutor's office and criminal prosecution are excluded from the draft of the list of Authorized body or the question of conducting parallel check is considered.

6. The highest auditor chamber and Authorized body till November 10 of the year preceding planned approve the objects of the state audit and forecast amounts of budgetary funds and assets covered by the state audit, fulfill questions of conducting joint, parallel check with creation of the protocol.

7. Exchange of the approved lists of the Highest auditor chamber and Authorized body is performed within five working days from the date of registration of orders on approval of lists.

8. Changes and (or) additions are made to the list of the Highest auditor chamber according to article 18 of the Law and with observance of conditions, stipulated in Item 13 these rules.

9. The authorized body and its territorial subdivisions, in case of carrying out unplanned state audit on the bases, the stipulated in Article 18 Laws within three working days from the date of approval of the order about carrying out unplanned audit, for the purpose of exception of duplication of objects of the state audit and (or) budget programs, and also taking measures to decrease in administrative load of objects of the state audit sends the notification on carrying out unplanned audit, in form according to appendix 1 to these rules to the Highest auditor chamber, with application of documents, been the basis for carrying out unplanned state audit.

Carrying out unplanned audit by Authorized body on the objects of the state audit and budget programs enshrined in lists of the Highest auditor chamber and audit committees is performed only in cases, the stipulated in Article 18 Laws.

10. Final drafts of lists of the Highest auditor chamber and Authorized body go the Highest auditor chamber to audit committees no later than November 20 of the year previous planned for carrying out the analysis of republican budget programs regarding their use by local executive bodies.

11. The drafts of lists of audit committees finished on the basis of drafts of lists of the Highest auditor chamber and Authorized body in time, stipulated in Item 19 these rules, are fulfilled by audit committees with territorial subdivisions of Authorized body.

12. Approval of drafts of lists of audit committees is performed by the Highest auditor chamber till December 20 of the year previous planned by the direction of the corresponding letter of approval.

13. For the purpose of exception of duplication of objects of the state audit and (or) budget programs the Highest auditor chamber and Authorized body approve among themselves changes and (or) amendments in lists within three working days from the moment of receipt of the relevant information.

14. The list of audit committees is supplemented with objects of the state audit and budget programs, one of sources of financing of which are means of the republican budget, only after approval of the Highest auditor chamber which is performed within three working days from the moment of receipt of the relevant information (in list form) in the Highest auditor chamber with appendix of reasons, the stipulated in Item 33 Rules of carrying out external state audit and financial control approved by the normative resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK (it is registered in the Register of state registration of regulatory legal acts No. 21070) (further – Rules of carrying out external state audit and financial control).

15. Exchange of the approved lists taking into account changes and (or) amendments is performed within five working days after their approval.

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