Article 13. Competence of the Audit Commission The Law on State Audit and Financial Control

Home / RLA / Article 13. Competence of the Audit Commission The Law on State Audit and Financial Control

1. The Audit Commission, within the relevant administrative-territorial unit, performs an efficiency audit.:

1) planning and execution of the local budget in accordance with the principles of the budgetary system of the Republic of Kazakhstan with the preparation of a report on the execution of the local budget for the reporting financial year, which in its content is the conclusion to the relevant report of the local executive body;

2) the use of related grants, budgetary investments, state and state-guaranteed loans, loans secured by the state, and state assets;

3) the impact of the activities of the local executive body and quasi-public sector entities on the development of the economy or a particular branch of the economy, social and other spheres of public administration;

4) implementation of documents of the State Planning System of the Republic of Kazakhstan regarding the execution of the relevant budget and the use of state assets, and on instructions from the President of the Republic of Kazakhstan also in other areas;

5) the reasonableness of planning, feasibility and effectiveness of procurement of goods, works and services by the local executive body and subjects of the quasi-public sector;

6) pricing, including an assessment of the difference between the amount of allocated (spent) local financial resources for the purchase of goods, works, and services and the market value of the purchased goods, works, and services;

7) asset management of quasi-public sector entities;

8) Tax administration;

9) contracts;

10) in the field of environmental protection;

11) in the field of information technology;

12) activities of state audit facilities.

2. The Audit Commission, within the relevant administrative-territorial unit, performs a compliance audit.:

1) the reliability and correctness of accounting and financial reporting by the objects of the state audit;

2) fulfillment by the local executive body and quasi-public sector entities of the terms of the agreements;

3) completeness and timeliness of receipts to the local budget, collection of receipts to the budget, as well as the correctness of refunds and offsets of erroneously (excessively) paid amounts from the local budget;

4) the use of local budget funds, including those allocated from the higher to the lower budget in the form of targeted transfers and loans, related grants, government and state-guaranteed loans, as well as loans secured by the state;

5) the use by quasi-public sector entities of the funds allocated to them from the local budget in accordance with the financial and economic justification.

3. The Audit Commission, within the relevant administrative-territorial unit, conducts an audit of the consolidated financial statements of the local budget, an audit of the financial statements of administrators of budget programs and government agencies.

4. The Audit Commission within the relevant administrative-territorial unit:

1) ensures, within its competence, the adoption of anti-corruption measures;

2) hears relevant information from officials of state audit facilities on issues related to the conduct of an external state audit;

3) based on the results of the state audit, makes proposals on bringing officials to disciplinary responsibility to the persons who appointed them.;

4) takes measures to eliminate violations and deficiencies identified (identified) during the state audit and expert-analytical activities;

5) submits proposals to the Maslikhat on the identified facts of non-compliance by officials with regulatory legal acts of the Republic of Kazakhstan, as well as on the results of an efficiency audit;

6) publishes information about its activities in the mass media, taking into account the secrecy regime, official, commercial or other legally protected secrets.;

7) exercise other powers stipulated by the legislation of the Republic of Kazakhstan.

The Law of the Republic of Kazakhstan dated November 12, 2015 No. 392-V SAM.

This Law regulates public relations related to state audit and financial control, defines the powers and organization of the activities of state audit and financial control bodies.

President

Republic of Kazakhstan

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