Article 18. Formation of the list of state audit facilities for the relevant year The Law on State Audit and Financial Control

Home / RLA / Article 18. Formation of the list of state audit facilities for the relevant year The Law on State Audit and Financial Control

1. The list of state audit facilities for the relevant year is formed on the basis of risk management systems – quantitative and qualitative indicators for evaluating the activities of state audit facilities, on the basis of which a decision is made to assign a state audit facility to a certain risk group in order to maximize their coverage by the state audit.

The risk management system is based on common principles and approaches established jointly by the Supreme Audit Chamber and the authorized body for internal State audit.

2. The activities of the state audit and financial control bodies in order to ensure the implementation of the tasks and powers assigned to them are carried out in accordance with the list of objects of state audit for the relevant year, approved by their first heads.

The list of state audit facilities for the relevant year is approved by the internal audit services.:

the head of the state body in which the internal audit service has been established is in the central government bodies, with the exception of the internal audit service of the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations.;

akim of the region, the city of republican significance, the capital – in the local executive bodies of the regions, cities of republican significance, the capital.

It is not allowed to make changes to the lists of objects of state audit for the corresponding year.:

1) The Supreme Audit Chamber, except for the instructions of the President of the Republic of Kazakhstan and the initiative of the Chairman of the Supreme Audit Chamber;

2) audit commissions, with the exception of instructions from the President of the Republic of Kazakhstan, requests from the Supreme Audit Chamber based on instructions from the Administration of the President of the Republic of Kazakhstan, decisions of the relevant maslikhats and initiatives of the Chairman of the Audit Commission.

3. The instructions of the President of the Republic of Kazakhstan and the persons authorized by him of the Administration of the President of the Republic of Kazakhstan are subject to mandatory consideration and accounting when forming the list of objects of state audit for the relevant year of the Supreme Audit Chamber.

The instructions of the President of the Republic of Kazakhstan, authorized persons of the Administration of the President of the Republic of Kazakhstan, and requests from the Supreme Audit Chamber are subject to mandatory consideration and accounting when forming the list of state audit objects for the relevant year.

4. When forming lists of state audit facilities for the relevant year, the Supreme Audit Chamber and the Audit Commission analyze proposals from law enforcement agencies and special government agencies, which are submitted for discussion at meetings of the Supreme Audit Chamber or the relevant Audit Commission to consider their appropriateness and relevance.

The instructions of the President of the Republic of Kazakhstan, authorized persons of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, deputy requests, requests from the prosecutor's office and criminal prosecution bodies are subject to mandatory consideration and accounting when forming the list of objects of state audit for the relevant year.

5. An unscheduled audit of the authorized body for internal state audit is conducted:

1) on the instructions of the President of the Republic of Kazakhstan, the Head of the Presidential Administration of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Prime Minister of the Republic of Kazakhstan and his deputies;

1-1) at the request of deputies of the Parliament of the Republic of Kazakhstan;

2) on issues related to the adjustment of the feasibility study, financial and economic justification and the estimated cost of budget investments

3) based on the results of monitoring the data of the information systems of the central authorized body for budget execution using the risk management system;

IZPI's note! Subparagraph 4) is amended by the Law of the Republic of Kazakhstan dated 07/01/2024 No. 107-VIII (effective from 01/01/2025).

4) at the request of individuals and legal entities only on the issues set out in them.

6. The list of state audit facilities for the relevant year of the audit commission includes state audit facilities that are funded and (or) receive funds from the regional budget, the budget of the city of republican significance, the capital, including from the budgets of districts (cities of regional significance) that are part of the relevant region, for the implementation of an external state audit in the reporting year on their an administrative-territorial unit, as well as state revenue authorities and other authorized state bodies, ensuring the completeness and timeliness of receipts to the local budget.

7. The approved lists of state audit objects for the relevant year and amendments thereto, with the exception of information constituting state secrets in accordance with the legislation of the Republic of Kazakhstan on state secrets, and (or) information containing official information of limited distribution determined by the Government of the Republic of Kazakhstan, shall be posted on the Internet within five calendar days from the date of their approval.-the resource of the relevant state audit and financial control body.

8. The Supreme Audit Chamber, the Audit Commission, and the authorized body for internal state audit have the right to involve relevant specialists of state bodies for conducting a state audit (in agreement with them), as well as audit organizations, experts, if necessary, with payment for their services from the relevant budget within the allocated funds.

9. To form a list of state audit facilities, state audit and financial control authorities are required to post state audit and financial control materials and reports in a single database on state audit and financial control, as well as to exchange information on the lists of state audit facilities for the relevant year before their approval within an agreed time frame.

In order to avoid duplication of inspections, the state audit and financial control authorities are required to coordinate among themselves the lists of state audit facilities for the relevant year and changes to them.

It is not allowed to conduct an unscheduled state audit at state audit facilities included in the list of state audit facilities approved by the Supreme Audit Chamber for the relevant year, with the exception of the provisions of Article 15 of this Law and paragraph 5 of this Article.

10. State audit and financial control bodies, with the exception of internal audit services, register audits with the authorized body for legal statistics and special accounting in accordance with 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.

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