Article 21. Requirements of the State audit and financial control bodies The Law on State Audit and Financial Control
1. The requirements of the bodies of state audit and financial control, given by them within their competence, are mandatory for the objects of state audit.
2. At the request of the state audit and financial control bodies, state audit facilities, officials, individuals and legal entities are required to:
1) provide, free of charge, the requested information on the composition and formats of departmental information systems, as well as documentation and information necessary for forming a list of state audit facilities for the relevant year and conducting a state audit, preparing conclusions based on the results of a preliminary assessment of the draft budget, subsequent assessment and reporting information on the current assessment of budget execution, including for conducting research in the field of state audit, taking into account the observance of secrecy, official, commercial or other legally protected secrets;
2) provide the necessary materials (evidence): certificates, oral and written explanations on issues related to the formation of the list of objects of state audit for the relevant year and its conduct without access to the object of state audit, within a period of no more than five working days, on issues related to the conduct of state audit at the object of state audit – within a period of no more than one working day.;
3) provide, in accordance with the legislation of the Republic of Kazakhstan, access to state and other information systems necessary for conducting a state audit.
3. The required information is provided to the state audit and financial control authorities in the requested forms, in accordance with the procedure, as well as within the time limits established by this Law.
4. State bodies performing control and supervisory functions, with the exception 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, law enforcement agencies, special state bodies assist state audit and financial control bodies in carrying out their tasks, provide information on the results of their inspections upon request. compliance with the secrecy regime, official, commercial or other legally protected secrets in accordance with the laws 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 activities of state audit and financial control bodies.
President
Republic of Kazakhstan
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