Article 7. Classifier of violations The Law on State Audit and Financial Control

Home / RLA / Article 7. Classifier of violations The Law on State Audit and Financial Control

1. In order to ensure a unified approach to classifying identified violations, as well as reporting on the results of their elimination, the state audit and financial control authorities apply a violation classifier.

The classifier of violations is developed and approved by the Supreme Audit Chamber of the Republic of Kazakhstan (hereinafter referred to as the Supreme Audit Chamber) in coordination with the authorized body for internal state audit.

2. The classifier of violations includes , among others:

1) financial violations that have resulted in unjustified and (or) misuse of budgetary funds, assets of the state and quasi-public sector entities, related grants, state and state-guaranteed loans, as well as loans secured by the state;

2) violations of a procedural nature that did not result in the unjustified use of budgetary funds, assets of the state and quasi-public sector entities, related grants, state and state-guaranteed loans, as well as loans secured by the state.

3. The amounts of financial violations identified by the results of the state audit and financial control are subject to reimbursement to the budget, restoration by performing works, providing services, supplying goods and (or) accounting and (or) reducing the financing plan based on the instructions of the state audit and financial control bodies and (or) court decisions.

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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