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

of February 10, 2017 No. 1-n/k

About introduction of amendments to the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

According to the subitem 2) of Item 2 of article 8 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:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (registered in the Register of state registration of regulatory legal acts No. 13647, published on May 11, 2016 in the Information system of law of Ad_let) the following changes:

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

"6) 900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets according to appendix 6 to this normative resolution;";

in the Procedural standard of external state audit and financial control on quality control by bodies of external state audit and financial control approved by the specified normative resolution:

state Item 6 in the following edition:

"6. Heads of bodies of external state audit and financial control provide the organization of quality control by permanent conducting verifications of documents regarding compliance to standards of the state audit and financial control.";

exclude Item 7;

state appendix 6 in edition according to appendix to this normative resolution.

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

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

2) within ten calendar days after state registration of this normative resolution its direction in the Republican center of legal information for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

3. To impose control of execution of this normative resolution on the chief of staff of Calculating committee.

4. This normative resolution becomes effective after ten calendar days after day of its first official publication.

Appendix

to the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of February 10, 2017 No. 1-HK

Appendix 6

to the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of March 31, 2016 No. 5-HK

900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets

Chapter 1. General provisions

1. This Procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets (further – the Standard) contains procedural requirements to forming and representation by Calculating committee on control of execution of the republican budget (further – Calculating committee) operational information for the President of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan about work of Calculating committee, indicators of work of bodies of the state audit and financial control (further – information), and also to forming and representation by audit committees of areas, the cities of republican value, the capital (further – audit committee) information to maslikhat and the akim of the respective area, the cities of republican value, the capital.

2. The purpose of the standard is establishment of single approaches and procedures of forming and submission of information by bodies of external state audit.

3. Action of this Standard extends to structural divisions and on officials of bodies of external state audit.

4. Treat the basic principles of the Standard:

1) reliability – reliability and lack of mistakes in the provided information;

2) completeness and transparency – reflection of the booked state audit and expert and analytical actions, clarity of statement of results of the state audit and financial control;

3) comparability – possibility of comparison of information for the different periods and different bodies of external state audit and financial control (further – bodies of the state audit);

4) timeliness – operational collection of reliable information, preparation and provision of the report and information at the scheduled time.

Chapter 2. Preparation and submission of information to the President of the Republic of Kazakhstan

Paragraph 1. Procedure for forming and terms of submission of information

4. Sources for preparation of information are:

1) quarterly analytical reports about execution republican and local budgets by results of budget monitoring, represented by the Ministry of Finance of the Republic of Kazakhstan (further – the Ministry of Finance), and also local authorized bodies on budget implementation according to the Budget code of the Republic of Kazakhstan;

2) the Ministries of Finance this information systems;

3) results of the state audit and expert and analytical actions of Calculating committee;

4) the results of the state audit and expert and analytical actions of audit committees represented according to the Procedural standard of the state audit and financial control on representation by audit committees to Calculating committee of information on the work;

5) information on indicators of work of authorized body on internal state audit and its territorial subdivisions, services of internal audit of the central state bodies, local executive bodies of areas, the cities of republican value, the capital, departments of the central state bodies represented according to the Rules of interaction of bodies of the state audit and financial control approved by the joint normative resolution of Calculating committee of November 28, 2015 No. 9-HK and the order of the Minister of Finance of November 27, 2015 No. 589 (it is registered in the Register of state registration of regulatory legal acts No. 12577);

6) the integrated information system of Calculating committee;

7) the operational reporting and information of the relevant state bodies, administrators of budget programs and subjects of the quasi-public sector electronically, including by means of the single database on the state audit and financial control.

5. Structural divisions of the office of Calculating committee no later than the 10th following reporting quarter represent to the structural division responsible for planning, the analysis and the reporting (further – Department), information on the main results of work and the achieved results. The provided information contains: quantitative and qualitative indexes, problematic issues on the supervised spheres, suggestions for improvement of activities of Calculating committee, the forthcoming tasks, and also other offers. According to the order (request) of Administration of the President of the Republic of Kazakhstan or the Chairman of Calculating committee the Department establishes other terms of submission of information.

6. The department based on information obtained from audit committees, no later than the 25th following reporting quarter creates summary information on the main indicators of activities of audit committees.

7. The department on the basis of the acquired information from structural divisions and audit committees not later than 2 numbers of the second month following reporting quarter creates the draft of information and sends for approval to structural divisions, the chief of staff, members of Calculating committee.

8. Drafts of the cover letter and information go for editorial examination (on compliance to rules of grammar) in the structural division responsible for ensuring public relations, later in the structural division responsible for development of state language which within four working days provides transfer of information into state language.

9. In five working days prior to the term of submission of information, the Department submits for consideration to the Chairman of Calculating committee the draft of the cover letter addressed to the President of the Republic of Kazakhstan (further - the cover letter) and the draft of information.

10. The department represents on signing to the Chairman of Calculating committee the cover letter and information in 2 working days prior to the term of submission of information.

11. The structural division responsible for document flow enters the cover letter and information signed by the Chairman of Calculating committee in Administration of the President of the Republic of Kazakhstan in the terms approved by Schedules of submission of information.

Paragraph 2. Structure and contents of information

12. Information is provided on quarterly basis and contains the data characterizing work of Calculating committee, the generalized results on results of the state audit and expert and analytical actions of audit committees for the accounting period, with indication of indicators of effectiveness and overall performance of bodies of external state audit and financial control, and consists of the following Sections:

I. Introduction;

II. The analysis of execution of the republican budget for the accounting period;

III. The main results of the state audit and expert and analytical actions of bodies of external state audit for the accounting period:

1) results of the state audit and expert and analytical actions of Calculating committee;

2) results of the state audit and expert and analytical actions of audit committees.

IV. Information on measures for enhancement of activities of bodies of external state audit.

V. Conclusion:

1) conclusions;

2) recommendations.

If necessary inclusion of additional data in quarterly information is allowed.

13. The structure, content and amount of information can be disaggregated or expanded, including taking into account Item 15 of this Standard, and also depending on availability of urgent and significant questions and specifics in the accounting period of the created information.

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