Article 32. Suspension of expenditure transactions on codes and accounts of state audit facilities opened with the central authorized body for budget execution, as well as bank accounts (with the exception of correspondent accounts)objects of State audit of the Law on State Audit and Financial Control

Home / RLA / Article 32. Suspension of expenditure transactions on codes and accounts of state audit facilities opened with the central authorized body for budget execution, as well as bank accounts (with the exception of correspondent accounts)objects of State audit of the Law on State Audit and Financial Control

Article 32. Suspension of expenditure transactions on codes and accounts of state audit facilities opened with the central authorized body for budget execution, as well as bank accounts (with the exception of correspondent accounts)objects of State audit of the Law on State Audit and Financial Control

1. Failure to comply with the notification on the elimination of violations identified by the results of desk control related to the management and use of funds from the republican and local budgets within the prescribed period entails the 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) of the state audit facility in in accordance with the procedure established by the legislative acts of the Republic of Kazakhstan.

The operation of this paragraph is suspended for the period of consideration of objections to notices of elimination of violations identified by the results of desk control.

The response measure provided for in this paragraph is not applied in cases where violations cannot be eliminated.

2. The suspension of expenditure transactions on codes and accounts of state audit facilities opened with the central authorized body for budget execution, as well as bank accounts (with the exception of correspondent accounts) applies to all expenditure transactions of the state audit facility, except:

1) salary payment transactions provided for by the legislation of the Republic of Kazakhstan;

2) transactions for the payment of all budget receipts provided for by the legislation of the Republic of Kazakhstan, as well as mandatory pension contributions, mandatory employer pension contributions, mandatory occupational pension contributions, and social contributions;

3) withdrawal of money: according to executive documents providing for the satisfaction of claims for compensation for damage caused to life and health, as well as claims for the recovery of alimony; according to executive documents providing for the withdrawal of money for settlements on severance payments and wages with persons working under an employment contract, payment of remuneration under an author's agreement, obligations of the client for the transfer of mandatory pension contributions, mandatory employer pension contributions, mandatory occupational pension contributions and social contributions; on repayment of tax arrears, as well as on enforcement documents on collection to the state revenue;

4) payment for banking services in accordance with the operations provided for in subitems 1) and 2) of this paragraph;

5) money held in the bank account of a single operator in the field of public procurement, intended for potential suppliers or suppliers to deposit money as security measures in the framework of participation in public procurement in accordance with the Law of the Republic of Kazakhstan "On Public Procurement".

3. The order of the authorized body for internal state audit on the 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) of the state audit facility, is issued in accordance with the form established by the authorized body for internal state audit in coordination with the National Bank of the Republic of Kazakhstan, and It comes into force from the date of its receipt by the central authorized body for budget execution., by a bank or an organization that performs certain types of banking operations.

4. The order of the authorized body for internal state audit on the 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) of the state audit facility, is subject to unconditional execution by the central authorized body for budget execution, banks or organizations engaged in certain types of banking operations.

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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Republic of Kazakhstan

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