Article 58-4. Procedure and terms of consideration of objections and complaints The Law on State Audit and Financial Control
1. The objection is considered by the appeal commission:
1) within thirty working days from the day following the day of receipt of the objection to the audit report or the audit report on the financial statements, except in cases of suspension and (or) extension of the time limits for consideration of such objection;
2) within fifteen working days from the day following the day of receipt of the objection to the notification of the elimination of violations identified by the results of desk control.
The deadline for the execution of the notification on the elimination of violations identified by the results of desk control is suspended for the period of consideration of the objection.
2. The objection is considered within the limits of the issues disputed by the subject of the state audit.
3. When considering an objection, the Appeals Commission has the right to request information or documents from government agencies, officials and other individuals and legal entities, as well as from the competent authorities of foreign states on the issues set out in the objection.
4. The time limit for consideration of an objection established by paragraph 1 of this Article shall be suspended if a request is sent to government agencies, officials and other individuals and legal entities, as well as to the competent authorities of foreign states, until the response is received, which is notified to the subject of state audit within three working days from the date of suspension of the review period.
If the object of the state audit submits additions to the objection, the time limit for consideration of the objection established by paragraph 1 of this article shall be extended by fifteen working days, which shall be notified to the object of the state audit within three working days from the date of extension of the review period.
5. The complaint is considered by the appeal commission in accordance with the procedure established by the laws of the Republic of Kazakhstan, as well as in accordance with the regulations on the appeal commission approved by the authorized body for internal state audit.
6. If an objection or complaint is received before the conclusion of a public procurement contract, the term of its conclusion is suspended until the end of the period established by paragraph 5 of Article 47 of the Law of the Republic of Kazakhstan "On Public Procurement".
If an objection or complaint is received at the stage of making a decision by the state audit object on the execution of a notification on the elimination of violations identified by the results of desk control, the deadline for its execution is suspended until the end of the period established by paragraph 5 of Article 47 of the Law of the Republic of Kazakhstan "On Public Procurement". Paragraph 6 is provided to be deleted by the Law of the Republic of Kazakhstan dated 07/01/2024 No. 107-VIII (effective from 01/01/2025).
7. An objection or complaint is considered within the limits of the stated requirements (arguments).
The decision of the appeals commission may be appealed to the court.
In this case, the execution of the decision of the appeal commission is suspended until the court's decision is rendered.
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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