Article 17. Procedure for conducting a State audit of the Law on State Audit and Financial Control
1. The state audit consists of the following interrelated stages:
1) forming a list of state audit facilities for the relevant year, providing for the organization of a state audit based on a risk management system, unless otherwise established by this Law;
2) planning and conducting a separate state audit. When planning a separate state audit, the results of the ongoing control conducted in accordance with article 116 of the Budget Code of the Republic of Kazakhstan are taken into account.;
3) making decisions and drafting documents based on the results of the state audit.
2. The deadline for conducting a state audit is set by the head of the state audit and financial control body, depending on the type of state audit, the amount of work to be done, the amount of funds covered by the state audit, and the number of state audit facilities, within the framework provided for by the relevant rules for conducting state audit and financial control.
3. The deadline for conducting a state audit may be extended no later than one working day before its completion by the head of the state audit and financial control body at the written request of the state auditor, with appropriate changes to the list of objects of state audit for the relevant year.
4. The following checks are carried out within the framework of the state audit:
1) counter–audit is an audit of third parties, which is conducted exclusively on issues related to the relationship with the main object of the state audit within the framework of the issue being audited. Third parties may include individuals and legal entities involved in generating budget revenues and/or using budget funds, assets of the state and quasi-public sector entities, government and government-guaranteed loans, related grants, loans secured by the state, as well as managing and using state property.;
2) joint audit – an audit conducted jointly with state audit and financial control bodies and (or) government bodies, including the supreme bodies of state audit of other countries, within an agreed time frame, within the framework of a single program and a group of state audit, based on the results of which a single final document is adopted.;
3) parallel audit – an audit conducted with other government agencies, including the supreme state audit institutions of other countries, independently on agreed issues and dates, followed by the exchange of audit results.
5. The laws of the Republic of Kazakhstan may establish the specifics of the procedure for organizing and conducting inspections of certain areas of activity.
6. It is allowed to conduct an electronic state audit within the limits of the powers provided for 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
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
