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

of September 27, 2016 No. 13-HK

About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 17-HK "About approval of Rules of carrying out external state audit and financial control"

According to the subitem 9) of item 4 of article 12 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 DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 17-HK "About approval of Rules of carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 12557, it is published on January 6, 2016 in information system of law of Ad_let) the following changes and amendments:

1) in the Rules of carrying out external state audit and financial control by Calculating committee on control of execution of the republican budget approved by the specified normative resolution:

state Item 2 in the following edition:

"2. Rules determine procedure for forming of the list of objects of the state audit of Calculating committee on control of execution of the republican budget (further - Calculating committee) for the corresponding year, planning, carrying out external state audit, document creation following the results, implementation of financial control, monitoring procedure of quality, the organization of monitoring of execution of recommendations, data in audit opinion, and Instructions of Calculating committee on results of external state audit, lighting in mass media of results of auditor action and material accounting of the state audit.";

8) of Item 3 to state the subitem in the following edition:

"8) the instruction - the act of Calculating committee, obligatory for execution, sent to objects of the state audit, the organizations and officials, for elimination established violations and (or) the reasons, conditions promoting them, and also taking measures of responsibility provided by the laws of the Republic of Kazakhstan to persons which allowed these violations;";

state Items 5 and 6 in the following edition:

"5. The state audit is booked on the basis of the list of objects of the state audit of Calculating committee for the corresponding year (further - the List of objects of the state audit).

6. According to Item 3 of article 42 of the Law on the state audit involvement of statutory auditors and other officials of Calculating committee on requests of state bodies for conducting the checks which are not provided by the List of objects of the state audit is not allowed.";

state Item 8 in the following edition:

"8. The structure of group of the state audit includes the employees of Calculating committee participating in holding auditor action - the head of group of the state audit and statutory auditors participating in holding auditor action and also, in case of attraction, specialists of state bodies, experts, non-state auditing organizations (further - the expert).";

20, 21 and 22 to state Items in the following edition:

"20. The list of objects of the state audit is constituted on the basis of the single database on the republic on objects of the state audit (further - the Single database) in form, according to appendix 1 to these rules, and data on expenditure of means (the target transfers, the credits) allocated from the republican budget in form, according to appendix 2 to these rules.

21. The list of objects of the state audit is created in information system of Calculating committee (further - IS SK).

22. For forming of the List of objects of the state audit members of Calculating committee no later than October 1 of the year previous planned, on the basis of the Single database, taking into account risks assessment of objects of the state audit and lists of objects of the state audit of other bodies of the state audit of year prior planned, provided no later than September 1 by the structural division responsible for planning, and the data obtained from additional sources prepare offers in the draft of the List of objects of the state audit in the form of the request for holding auditor action for form, according to appendix 3 to these rules (further - the Request).";

state Item 25 in the following edition:

"25. The structural division responsible for planning, till October 25 of the year previous planned, the preliminary draft of the List of objects of the state audit in form, according to appendix 4 to these rules approved at hardware meeting of Calculating committee, and also the disaggregated list of objects of the state audit, in form, according to appendix 5 to these rules, go to Authorized body on internal audit (further - Authorized body) and audit committees of areas, the cities of republican value, the capital (further - audit committees).";

state Items 27-33 in the following edition:

"27. The structural division responsible for planning, till November 20 of the year preceding planned the final draft of the List of objects of the state audit goes to Authorized body and audit committees.

28. The agreed project of the List of objects of the state audit till December 10 of the year preceding planned is considered and approved at meeting of Calculating committee. The first heads of Authorized body and audit committees are as agreed by the parties invited to meeting.

29. In case of notes the draft of the List of objects of the state audit is improved within three working days from the date of holding meeting. After repeated approval of members of Calculating committee and the structural division responsible for carrying out the state audit, the draft of the List of objects of the state audit it is submitted for approval to the Chairman of Calculating committee.

30. Placement of the List of objects of the state audit on the Internet resource of Calculating committee is performed by the structural division responsible for planning, within five calendar days from the date of its approval and modification (amendments).

31. Within five working days from the date of registration of the order on approval of the List of objects of the state audit its mailing to Authorized body, audit committees, Administration of the President of the Republic of Kazakhstan, the Prime Minister of the Republic of Kazakhstan, authorized body in the field of legal statistics and special accounting, to administrators of republican budget programs and akims of areas, the cities of republican value, the capital by means of the Single system of electronic document management (further - ESEDO) and (or) in writing by mail is performed.

32. Within five working days from the date of registration of the order on modification (amendments) of the approved List of objects of the state audit its mailing by means of ESEDO and (or) in writing by mail is performed:

1) to authorized body in the field of legal statistics and special accounting;

2) to Authorized body and audit committees with appendix of the changed (added) disaggregated list of objects of the state audit.

33. The structural division responsible for planning, on permanent basis carries out monitoring of execution of the approved List of objects of the state audit.";

state Items 36-39 in the following edition:

"36. Within five working days after approval of the List of objects of the state audit the structural division responsible for planning, jointly with the structural division responsible for carrying out the state audit, creates the annual plan of holding meetings taking into account completion of auditor actions which is specified quarterly.

37. Following the results of the accounting period information on implementation of the List of objects of the state audit is provided to the Chairman of Calculating committee.

38. Changes and (or) additions according to orders of the President of the Republic of Kazakhstan and (or) initiative of the Chairman of Calculating committee based on the service record of the member of the Calculating committee responsible for auditor action, with appendix of the staticized Request, and confirming justification of modification and (or) amendments of documents (materials) are made to the List of objects of the state audit.

39. Preparation for holding auditor action is its initial stage at which are performed:

1) preliminary studying of objects of the state audit;

2) scheduling of carrying out the state audit (further - the Plan of audit), programs of carrying out the state audit (further - the Program of audit), orders on the holding auditor action, joint and parallel checks (further - the Order) which are acts of purpose of check, the audit engagement on holding auditor action (further - the Audit engagement) and other documentation.";

state Item 44 in the following edition:

"44. After measure definition, these rules specified in Items 42 and 43, and (or) developments of other special indicators are formulated the purposes and questions of auditor action, methods (the analysis, comparison, assessment, check, inspection, auditor selection, the extent of importance and others) its carrying out are determined, and also the amount of necessary audit procedures is planned.";

exclude Item 47;

state Items 48 and 49 in the following edition:

"48. The notification on carrying out preliminary studying which is drawn up according to appendix 7 to these rules goes to object of the state audit no later than day of the beginning of its carrying out.

To object of the state audit the requirement about provision of data, documentation, information and materials (proofs) in form, according to appendix 8 to these rules goes (further - the Requirement about provision of documents).

49. Under the leadership of the member of the Calculating committee responsible for auditor action, group of the state audit within five working days from the beginning of term of preparatory stage to auditor action:

1) is carried out by the analysis of sources of information for preliminary action research of objects of the state audit according to the Approximate list of the questions studied during preliminary action research of object of the state audit, provided in appendix 9 to these rules;

2) is performed by information collection from available sources, the Single database and the direction to objects of the state audit, official, to physical persons and legal entities according to article 21 of the Law on the state audit of Requirements about provision of documents.";

2) of Item 50 to state the subitem in the following edition:

"2) questions of holding auditor action (check or control) by other bodies of the state audit on the purpose, the period covered by the state audit matching with the planned state audit of Calculating committee.";

state Item 52 in the following edition:

"52. In case of non-recognition by Calculating committee of results of the state audit booked by other body of the state audit, the auditor event on these objects of the state audit is held according to the Program of audit and Audit engagements of statutory auditors, in case of recognition - the auditor event is not held or held with entering of corresponding changes into the List of objects of the state audit, the Plan of audit, the Program of audit, Audit engagements of statutory auditors.";

the paragraph one and the subitem 1) of Item 53 to state in the following edition:

"53. According to the carried-out studying and the analysis of the available and obtained data following the results of preliminary studying of objects of the state audit:

1) refining like the state audit, type of check and objects of the state audit, amount of the means, assets, the period covered by the state audit taking into account recognition (non-recognition) of results of the state audit is made;";

state Item 57 in the following edition:

"57. According to drafts of the Plan of audit and the Program of audit quality control according to article 8 of the Law on the state audit and these rules is carried out.

For the purpose of monitoring procedure of quality in the structural division responsible for quality monitoring procedure, are represented:

1) information on results of preliminary studying of objects of the state audit;

2) the service record of the member of the Calculating committee responsible for auditor action, according to Item 54 of these rules;

3) drafts of the Plan of audit and Program of audit.

The plan of audit, the Program of audit, Audit engagements and Orders are created in IS SK and (or) by means of ESEDO.";

state Item 59 in the following edition:

"59. The personnel service introduces on signing to the authorized officer orders on sending after approval of the Plan of the audit provided by the subitem 1) of Item 58 of these rules, but not later than three working days to exit to auditor action.";

state Item 61 in the following edition:

"61. Registration numbers are assigned since the beginning of calendar year with indication of the following values:

- Plan of audit;

N-B - Program of audit;

N-AT - Audit engagements. Single number is assigned to audit engagements to one auditor action;

N-P-T - The order on holding auditor action, counter, joint and parallel checks, where N - sequence number of auditor action according to the List of objects of the state audit, P - sequence number of the order;

N-KT - The order on recheck following the results of quality control of auditor action.";

state Items 67 and 68 in the following edition:

"67. The program of audit is constituted in development of the Plan of audit and includes the indicators of the state audit and questions necessary for its practical realization.

68. Questions of the Program of audit are directed to achievement of effective objectives of auditor action.";

state Item 71 in the following edition:

"71. In case of creation of the Program of financial records audit questions of completeness and reliability of creation of the financial reporting objects of the state audit join.";

state Item 76 in the following edition:

"76. The order is the official document granting the right to holding auditor action and No. 13 "About approval of Rules of registration of acts of purpose of check, notifications on suspension, renewal, prolongation of review periods, on change of list of participants and provision of information accounting documents on check and its results" is drawn up on the form of the strict reporting with registration in authorized body in the field of legal statistics and special accounting according to the order of the Attorney-General of the Republic of Kazakhstan of January 26, 2016 (it is registered in the Register of state registration of regulatory legal acts No. 13171).";

state Item 78 in the following edition:

"78. The basis for holding auditor action is Order availability on holding the auditor action signed by the member of Calculating committee responsible for auditor action according to the List of objects of the state audit.";

state Item 83 in the following edition:

"83. The Requirement for fulfillment of duties of the head of object of the state audit (the official with the consent of whom the auditor action is performed), for form, according to appendix 15 to these rules, signed by the head of group of the state audit or the statutory auditor is transferred to the head of object of the state audit or the official with the consent of whom the auditor action is performed no later than the second day from the date of presentation of the Order.

Number of the order is assigned to the requirement provided by this Item of Rules through fraction and date of delivery of the specified Requirement is specified.

The first copy of the Requirement for fulfillment of duties of the head of object of the state audit is transferred under list to the head of object of the state audit or the official with the consent of whom the auditor action is performed. In case of rejection, the Requirement for fulfillment of duties of the head of object of the state audit goes the head of group of the state audit (statutory auditor) through office of object of the state audit.

The second copy of the Requirement for fulfillment of duties of the head of object of the state audit, with mark about its acceptance remains at the statutory auditor and is applied to the Audit report.

Requirements for fulfillment of duties are constituted on the sheet A4.

During implementation of auditor action for receipt of additional documents, materials, information, in case of hindrance in their provision, to object of the state audit the Requirement for fulfillment of duties of the head of object of the state audit which is drawn up according to this Item of Rules goes.

When conducting counter check Requirement for fulfillment of duties of the head of object of the state audit is imposed on object of the state audit in case of its hindrance to carrying out the state audit.";

state Item 91 in the following edition:

"91. If on object of the state audit the fact of carrying out the state audit by other body of the state audit on the purpose, the period covered by auditor action is elicited, the matching with auditor action of Calculating committee, then statutory auditors initiate holding procedure of recognition of results of the state audit according to Articles 8, 19 Laws on the state audit.";

state Item 93 in the following edition:

"93. Changes when reducing amount of the state audit in case of recognition by Calculating committee of results of the state audit booked by other body of the state audit are made to the List of objects of the state audit, the Plan of audit, the Program of audit, Audit engagements.";

to state part one of Item 95 in the following edition:

"95. In case of origin during the auditor action of the questions which are not covered by the Program of audit, but necessary for complete studying, the statutory auditor, in coordination with the head of group of the state audit, informs in writing the member of the Calculating committee responsible for auditor action.";

to state part one of Item 98 in the following edition:

"98. When implementing auditor action collection, the analysis of the actual data necessary for forming of auditor proofs, according to effective objective and questions of auditor action is carried out.";

state Items 102 and 103 in the following edition:

"102. Statutory auditors daily orally report to the head of group of the state audit, weekly in the penultimate working day via secure channels of communication direct the weekly report on the revealed violations and shortcomings on form, according to appendix 18 to these rules, filled (constituted) on reporting date. In the same procedure the specified report is submitted for data to the member of Calculating committee responsible for auditor action.

The involved experts to auditor action report on the course of the work according to article 8 of the Law on the state audit.

103. The head of group of the state audit coordinates work of statutory auditors, carries out monitoring of completeness of scope of questions of auditor action, adjusts the separate directions of auditor action, resolves the problematic issues arising between statutory auditors, weekly in the last working day of week till 15-00 o'clock via secure channels of communication provides to the division manager responsible for carrying out the state audit, and the member of Calculating committee responsible for auditor action, the summary weekly report of the head of group of the state audit on the revealed violations and shortcomings for form, stipulated in Item 102 these rules completed (constituted) on reporting date.";

third of Item 107 to state part in the following edition:

"Results of the conclusions provided by this Item join in the Audit report, the register, the Audit opinion and the Summary register.";

state Item 109 in the following edition:

"109. Specialists of state bodies are attracted based on the letter of Calculating committee addressed to the head of state body and organization with indication of the planned auditor action, quantity and qualification of specialists, term and the period of holding auditor action or examination.";

to state part one of Item 114 in the following edition:

"114. The audit report is constituted and signed in duplicate by the statutory auditors and the involved experts who were carrying out counter inspection.";

state Item 116 in the following edition:

"116. Actions of joint check are provided at stage of forming and refining of the List of objects of the state audit according to the procedure established in Section 2 of these rules.";

to state part one of Item 122 in the following edition:

"122. In the Program of joint check for objects of the state audit (check) are specified: the name of object of the state audit (check), the purpose, check type, type of the state audit, the period covered by check, terms of conducting check, structure of joint group of check, the amount of means and assets covered by check, indicators of the state audit, questions of check and the sequence of their consideration.";

state Item 129 in the following edition:

"129. Written objections to the Audit report are considered by the member of Calculating committee and the official of body of the state audit or state body responsible for conducting joint check, together with the workers performing check. The answer to object of check goes no later than two working days about day of holding meeting by that state body to which written objections arrived.";

state Items 131 and 132 in the following edition:

"131. Preparation of the Audit opinion by Calculating committee following the results of joint check is performed after receipt of the expert opinion of quality check of Audit reports and taking into account the motivated answer to object of check with indication of the accepted and unaccepted arguments on each Item of objection (if those are available) within ten working days. The audit opinion and the Summary register after passing of quality control goes to object of check according to the procedure specified in Item 200-1 of these rules.

132. The audit opinion is signed by the member of Calculating committee and approved with the official of state body responsible for conducting joint check, and according to the decision of the Chairman of Calculating committee approved with the head of the state body responsible for conducting joint check, together with the draft of the Resolution is submitted for consideration at meeting of Calculating committee.";

state Item 137 in the following edition:

"137. Actions for conducting parallel check are provided at stage of forming and (or) refining of the List of objects of the state audit by Calculating committee according to the procedure established in Section 2 of these rules.";

state Items 151 and 152 in the following edition:

"151. State bodies provide in Calculating committee the summarized information on results of the carried-out parallel inspection with indication of the revealed total amount of violations and by objects of the state audit (check), the taken measures during auditor action objects of the state audit (check), and also according to one copy of the decision of state bodies on check results within two working days from the date of their signing.

152. Preparation of the Audit opinion by Calculating committee following the results of parallel check is performed after receipt of the expert opinion of quality control of Audit reports and taking into account the motivated answer to object of the state audit (check) with indication of the accepted and unaccepted arguments on each Item of objection (if those are available) within ten working days. The Audit opinion joins results of the parallel inspection which is carried out by state bodies.";

state Item 183 in the following edition:

"183. The audit report is constituted according to the list of questions of the Program of audit and Audit engagements. The revealed violations and shortcomings are described objectively and precisely, with indication of necessary references to details of originals of the documents confirming reliability of entries in the Audit report and also Articles, Items and subitems of regulatory legal acts which provisions are broken. If concerning auditor action, except for questions of analytical nature, violations and shortcomings, the statutory auditor are not established:

1) in the Audit report are reflected summary concerning the Program of audit, lack of the revealed shortcomings and violations;

2) the list of the documents subjected to the state audit (check) with indication of their details is attached to the Audit report.

The audit report by results of audit of efficiency or compliance audit includes the description of the applied indicators of the state audit.";

state Item 187 in the following edition:

"187. Lack of the documents confirming the violations stated in the Audit report, references to which are fixed in the Audit report, is violation of General standards of the state audit and financial control and these rules.

In the absence of opportunity to fill the documents specified in this Item, unconfirmed facts do not join in the Audit opinion.";

state Item 190 in the following edition:

"190. The second copy of the Audit report is handed to the head (official) of object of the state audit no later than day of completion of auditor action, with registration of the Audit report in system of accounting of incoming correspondence of object of the state audit or mail with the notification.";

state Item 192 in the following edition:

"192. The objections which arrived in Calculating committee to the Audit report are considered at stage of preparation of the Audit opinion by the member of Calculating committee responsible for auditor action, together with statutory auditors, the head of the structural unit, the state audit, responsible for carrying out, the employees of the structural division responsible for legal support involved with the experts performing the state audit then no later than two working days about day of holding meeting of Calculating committee the motivated answer to object of the state audit with indication of the accepted and unaccepted arguments on each Item of objection goes. The explanations provided by object of the state audit on the Audit report are taken into account without preparation of the answer to them.";

state Item 195 in the following edition:

"195. Originals of the Audit report (No. copy 1), the Register and other appendices to the Audit report, objections of objects of the state audit (in the presence) by statutory auditors are given in the structural division responsible for document flow, no later than the next working day from the date of arrival from business trip with reflection in the inventory of names of documents and the number of sheets which before completion by their other materials of auditor action are created in the accumulative folder.

Originals of Audit reports, the Register and other appendices to the Audit report, objections of objects of the state audit within two working days from the date of their receipt in Calculating committee are scanned by the structural division responsible for document flow, and transferred to structural division, the quality controller, for registration to ESEDO.";

state Item 197 in the following edition:

"197. If by preparation of the legal conclusion for materials of auditor action by statutory auditors other documents which are not attached to the registered Audit report are submitted, such documents join them materials of the state audit, including its electronic version.

Familiarizing of documents is performed by means of training of group of the state audit of the service record by the head addressed to the member of the Calculating committee responsible for auditor action, within five working days after the end of holding all auditor action.

The service record goes by means of ESEDO to the structural divisions responsible for document flow and legal support.";

to state part one of Item 200 in the following edition:

"200. Projects of the Audit opinion, the Summary register and the Instruction the member of Calculating committee responsible for auditor action, at the same time go to structural divisions, quality controllers and legal support.";

add with Item 200-1 of the following content:

"200-1. Projects of the Audit opinion and the Summary register after monitoring procedure of quality and legal examination go signed by the member of the Calculating committee responsible for auditor action, to the main object of the state audit for acquaintance with the purpose of preparation for meeting of Calculating committee no later than day of holding meeting of Calculating committee.";

state Item 201 in the following edition:

"201. Projects of the Audit opinion, the Summary register and the Instruction are vised by the heads of structural divisions responsible for carrying out the state audit, quality control, legal support then projects of the Audit opinion and the Instruction are signed by the member of Calculating committee responsible for auditor action, and it approves the draft of the Summary register (including in ESEDO).

Projects of the Audit opinion, the Summary register and the Instruction according to part one of this Item, with other materials, including with drafts of theses of the report (speech) of the representative of the main object of the state audit, the cover letter are represented to the Chairman of Calculating committee in four working days prior to holding meeting of Calculating committee.";

state Items 204 and 205 in the following edition:

"204. The summary register is constituted in form, stipulated in Item 185 these rules, and is appendix to the Audit opinion.

205. In final part of the Audit opinion are generalized, systematized and reflected in short form:

1) main results of auditor action;

2) the established facts of violations, shortcomings specified in the Audit report and supported by the documents, quality control;

3) results of expert opinions (in case of their availability).

The generalized homogeneous (same) violations, shortcomings are stated in the Audit opinion by separate Items on objects of the state audit, with offers on their elimination and enhancement of the legal acts regulating activities of objects of the state audit, and also aimed at the development of economy or separately taken industry of economy, the social sphere, other spheres of public administration, acts of the quasi-public sector.

In the Audit opinion the total amount of the established violations of regulations of the legislation of the Republic of Kazakhstan, and also acts of the subjects of the quasi-public sector adopted for their realization, including the amount is specified:

1) financial violations;

2) procedural violations;

3) inefficient use of budgetary funds, assets;

4) inefficient planning of budgetary funds, assets;

5) violations of acts of the subjects of the quasi-public sector adopted for realization of regulations of the legislation of the Republic of Kazakhstan.";

state Item 210 in the following edition:

"210. At meeting of Calculating committee results of the held auditor events are considered. The audit opinion, the Instruction are accepted following the results of the heard information of the member of the Calculating committee responsible for auditor action, and representatives of objects of the state audit.

If during the meeting of Calculating committee following the results of auditor actions object of the state audit initiates postponement of execution of poruchenchesky Items or other adjustments of the draft of the Instruction of Calculating committee, in the minutes are specified the initiator, the basis and the made decision.

In case of approval of the Audit opinion and signing of the Instruction of Calculating committee, following the results of meeting of Calculating committee the report of the member of the Calculating committee responsible for auditor action is attached to its materials.

Meetings on the auditor actions having confidential nature are held with observance of the requirements established by the legislation to the Republic of Kazakhstan on protection of the state secrets.";

213, 214 and 215 to state Items in the following edition:

"213. The resolution contains:

1) the decision on approval of the Audit opinion prepared following the results of the held auditor event;

2) recommendations to the Government of the Republic of Kazakhstan and (or) advisory advisory body;

3) the decision on transfer of the Audit opinion or extraction from it to the Government of the Republic of Kazakhstan and (or) advisory advisory body;

4) decision on transfer of materials to law enforcement agencies;

5) decision on the direction of Instructions.

214. The instructions with appendix of the Audit opinion and the Summary register or statement from the Audit opinion and the Summary register of the member of the Calculating committee responsible for auditor action sent to heads of state bodies and organizations are considered in the terms specified in them.

215. Resolutions and Audit opinions in full can also go to Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and law enforcement agencies.

The recommendations to the Government of the Republic of Kazakhstan stated in the Audit opinion go to the Prime Minister of the Republic of Kazakhstan the letter signed by the Chairman of Calculating committee with appendix of the copies of the Resolution and the Audit opinion certified by seal.";

state Item 219 in the following edition:

"219. To objects of the state audit Instructions of Calculating committee on form, according to appendix 24 to these rules, with appendix of the Audit opinion or the statement from the Audit opinion which are considered in the terms specified in them go.";

state Item 236 in the following edition:

"236. In cases of identification of signs of crimes in actions of the officials of object of audit provided by articles of the Criminal Code of Kazakhstan of July 3, 2014 and signs of structure of administrative offenses, consideration and adoption of the proceeding decision on which is within the competence of bodies, authorized to consider cases on administrative offenses, statutory auditors for the subsequent transfer to law enforcement agencies and bodies, authorized to consider cases on administrative offenses, demand written explanations from persons which allowed offenses and to make copies of originals of the documents certified by the signature of the officials or seal of the organization confirming signs of the revealed offense (further - the list of documents):

1) the documents which are directly confirming the violation fact:

the photographic materials illustrating the facts of violations and being integral part of the audit report;

acts of the conducted researches (testing, control measurements (surveys) and so on);

experimental testimony and non-state auditing organizations (in carrying out cases);

written explanations of persons, proceeding from functional and job responsibilities (or the act of refusal to dachas of explanations), copies of the documents proving their identity;

2) the documents or their copies containing the fact of transaction or action, including the decision:

acts of the performed works (delivery-acceptance certificates of goods, rendering services, write-offs, destructions);

orders, protocols on public procurements and other decisions of state bodies, organizations, officials;

agreements;

3) the documents or their copies confirming the payment fact:

payment orders (accounts for payment, receipts, checks and (or) others);

sheets, orders, job specifications;

4) the documents or their copies confirming powers of officials:

charters, provisions, job descriptions;

the orders on appointment (dismissal) of officials concerning the revealed violations;

5) the documents confirming the amounts of damage to the state, interests of legal entities with participation of the state:

references, tables, charts;

calculations.

Transfer of materials to law enforcement agencies is performed according to the joint normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 6-HK and the order of the Attorney-General of the Republic of Kazakhstan of March 30, 2016 No. 51, of the Minister of Finance of the Republic of Kazakhstan of February 19, 2016 No. 76, of the Chairman of National bureau on anti-corruption (Anti-corruption service) of the Ministry of cases of public service of the Republic of Kazakhstan of February 26, 2016 No. 20 "About approval of Rules of transfer of materials of the state audit on the revealed offenses when carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13679).

The materials prepared by statutory auditors on the facts of violations in which signs of administrative and other offense are seen go to the member of Calculating committee responsible for auditor action, the service record within three working days from the date of receipt of legal examination to the Audit report.

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