Article 26. Expert and analytical activities of authorized bodies of external state audit and financial control The Law on State Audit and Financial Control
1. The expert and analytical activities of the authorized bodies of external state audit and financial control are carried out in the form of expert and analytical activities, as well as preliminary, current and subsequent budget assessments.
2. The Supreme Audit Chamber carries out expert and analytical activities in relation to the republican budget, and also summarizes information on the execution of local budgets to audit the consolidated financial statements of the republican budget.
3. Audit commissions established in the relevant administrative-territorial unit carry out expert and analytical activities in relation to the regional budget, the budgets of the city of republican significance, the capital in whose territories they operate, as well as the district (city of regional significance) budget.
4. To carry out expert and analytical activities, the Supreme Audit Chamber has the right to involve third parties to conduct research within the limits of funds allocated from the budget.
5. The Supreme Audit Chamber and audit commissions conduct expert and analytical activities in the form of analysis, assessment of the effectiveness of budget planning and execution, management and use of budgetary funds, state assets (except for assets of the National Fund of the Republic of Kazakhstan and the National Bank of the Republic of Kazakhstan) and quasi-public sector entities, implementation of documents of the State Planning System in the Republic of Kazakhstan, as well as research of their impact on the development of the economy (or a separate branch of the economy), the social sphere, based on a risk management system. The procedure for organizing and conducting an expert-analytical event is determined by the procedural standard of external state audit and financial control, approved by the Supreme Audit Chamber.
The Supreme Audit Chamber and the audit commissions notify the state audit facility of the expert and analytical event and discuss its results with the state audit facility, the decision on which is advisory in nature.
This procedure does not apply to current and subsequent budget estimates.
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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