Article 30. Desk control The Law on State Audit and Financial Control

Home / RLA / Article 30. Desk control The Law on State Audit and Financial Control

1. Desk control is carried out by the authorized body for internal state audit without visiting the state audit facility in accordance with the procedure established by this Law and the rules for conducting desk control, by comparing information obtained from various sources of information on the activities of state audit facilities.

When carrying out desk control and appeal settlement of complaints, quality control of desk control and quality control of complaints from participants in public procurement are carried out.

2. The purpose of desk control is the timely suppression and prevention of violations, granting the state audit facility the right to independently eliminate violations identified by the results of desk control, and reducing the administrative burden on state audit facilities.

3. Desk control is an integral part of the risk management system.

4. The response measures of the desk control are:

1) sending a mandatory notification to all government agencies, organizations and officials on the elimination of violations identified by the results of desk control;

2) suspension of expenditure operations on codes and accounts of state audit facilities opened with the central authorized body for budget execution, as well as bank accounts (except for correspondent accounts) in accordance with the procedure established by Article 32 of this Law and other legislative acts of the Republic of Kazakhstan;

3) initiation of administrative proceedings within the competence provided for by the legislation of the Republic of Kazakhstan on administrative offenses.

5. The amounts of financial violations identified by the results of desk control are subject to reimbursement to the budget, restoration by performing work, providing services, supplying goods and (or) reflecting and (or) reducing accounting based on notification of elimination of violations identified by the results of desk control.

6. Desk control is carried out without registration 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 activities of state audit and financial control bodies.

President

Republic of Kazakhstan

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