Article 37. Rights and obligations of the head of the State Audit Facility of the Law on State Audit and Financial Control

Home / RLA / Article 37. Rights and obligations of the head of the State Audit Facility of the Law on State Audit and Financial Control

1. The head of the state audit facility has the right to:

1) be familiar with the purpose, duration of the state audit, its results, conclusions and recommendations;

2) be familiar with the financial control response measures being taken;

3) not to allow state auditors who have not submitted an act on the appointment of an audit to be examined.;

4) in case of disagreement with the results of the state audit within no more than ten working days from the date of submission of the signed audit report and (or) the audit report on the financial statements, and in case of disagreement with the violations specified in the notification of elimination of violations identified by the results of desk control, within five working days from the date, following the day of its delivery (receipt), send objections to them to the relevant state audit and financial control body;

4-1) excluded by the Law of the Republic of Kazakhstan dated 07/03/2020 No. 358-VI (effective after one year from the date of its first official publication);

5) exercise other rights stipulated by the laws of the Republic of Kazakhstan.

2. The head of the state audit facility must:

1) provide government auditors with jobs;

2) to ensure the timeliness, reliability, objectivity and completeness of the data requested by the state audit and financial control authorities;

3) to prevent the introduction of amendments and additions to the audited documents during the period of the state audit and financial control, unless otherwise provided by this Law or other laws of the Republic of Kazakhstan;

4) not to interfere with the actions of state auditors and not to interfere with the conduct of state audit and financial control;

5) comply with the legal requirements of the state audit and financial control bodies;

6) provide timely information on the implementation of the recommendations and instructions given in the audit report, sent by the state audit and financial control bodies, as well as on the implementation of the notification on the elimination of violations identified by the results of desk control;

6-1) within two working days from the date of receipt of the audit report, notify business entities and other persons whose interests are affected by the audit activities of the state audit;

7) to carry out other duties stipulated by the laws of the Republic of Kazakhstan.

3. Business entities and other persons whose interests are affected by audit activities, in case of disagreement with the identified violations, send their position (objections) to the subject of state audit within no more than five working days from the date of receipt of the notification.

The position (objections) of the persons provided for in part one of this paragraph shall be sent by the state audit object to the state audit and financial control bodies within the time period specified in subparagraph 4) of paragraph 1 of this article and considered along with the objections of the state audit object.

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.

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Republic of Kazakhstan

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