On approval of the Concept of State Audit implementation in the Republic of Kazakhstan

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Decree of the President of the Republic of Kazakhstan dated September 3, 2013 No. 634

In accordance with the Decree of the President of the Republic of Kazakhstan dated December 18, 2012 No. 449 "On measures to implement the Address of the Head of State to the people" of Kazakhstan dated December 14, 2012 "Strategy "Kazakhstan-2050": a new political course of the established state"

I DECREE:

1. Approve the attached The concept of introducing state audit in the Republic of Kazakhstan.

2. Control over the implementation of this Decree is entrusted to the Administration of the President of the Republic of Kazakhstan.

3. This Decree shall enter into force from the date of signing.

President of the Republic of Kazakhstan N. Nazarbayev

APPROVED

By Presidential Decree

of the Republic of Kazakhstan dated September 3, 2013 No. 634

THE CONCEPT

implementation of state audit in the Republic of Kazakhstan

Content

Introduction

1. The vision of the introduction of state audit and the development of state financial control in the Republic of Kazakhstan. 2. Basic principles and general approaches to the implementation of state audit and the development of state financial control. 3. The list of regulatory legal acts through which the Concept is supposed to be implemented.

Introduction

The concept of state audit implementation in the Republic of Kazakhstan (hereinafter referred to as the Concept) was developed in accordance with the Message of the President of the Republic of Kazakhstan to the People of Kazakhstan dated December 14, 2012 "Strategy Kazakhstan 2050: a new political course of the established state", which stated: "We need to create an integrated system of state audit based on the most advanced international experience". The development of Kazakh society and the obligations of the new format that arise before the state apparatus require the functioning of a strong public administration system. In addressing these issues, the role of State financial control as an integral part of public administration is increasing. However, the current system of state financial control in the country is "one-sided" and is aimed only at detecting cases of inefficient use of budget funds and financial violations. Meanwhile, it is necessary to introduce an institution that will assess the existing management system and determine the directions for its further effective development. In international practice, this role is performed by the state audit office. In general, the state audit for Kazakhstan is seen as a holistic and independent assessment of the effectiveness of the audit facilities, covering not only financial issues, but also all areas of their activities with effective recommendations based on identified deficiencies and proposals for risk management. This Concept defines the vision and main approaches to the phased reform of state financial control and the introduction of state audit with further expansion of its functional areas. At the same time, the functions of state financial control will be implemented when violations of the law are detected in the activities of the audited entity that require elimination of consequences and prosecution.

1. Vision of the introduction of state audit and the development of state financial control in the Republic of Kazakhstan

Analysis of the current situation

Since gaining independence, Kazakhstan has established a system of state financial control aimed at detecting violations and taking response measures. Adopted in 2004 For the first time, the Budget Code of the Republic of Kazakhstan defined the basics of financial control with the allocation of comprehensive, thematic and counter control. Along with compliance control and financial reporting control, they began to monitor effectiveness, efficiency, expediency and validity. The powers were defined at the legislative level The Accounts Committee for Control over the Execution of the Republican Budget (hereinafter referred to as the Accounts Committee), audit commissions of maslikhats, central and local authorized bodies for internal control. For the first time, internal control services were established in central government agencies, which are organizationally and functionally independent from other structural divisions of the state body. In 2008, the system of state financial control was improved, local authorized bodies for internal control were abolished and internal control services were established under the akimats of Astana, Almaty and the regions. A classifier of violations detected at state financial control facilities has been approved. Coordinating councils began to function under the bodies of external state financial control to review law enforcement practices in the field of external state financial control, issues of compliance with standards of external state financial control. However, the current system of state financial control is aimed only at detecting inefficient use of budget funds and violations after the fact, which does not meet the requirements for improving the efficiency of public administration. By now, there is, on the one hand, an excessively extensive, and on the other hand, an insufficiently mobile system of state financial control bodies. There is no comprehensive assessment of the effectiveness of government agencies, covering all areas and areas of their activities. In general, this affects the ability of state financial control bodies to provide timely and high-quality recommendations on improving the organization of activities of administrators of budget programs, identify and prevent violations, and promptly introduce new areas of government control in the field of financial management. There is a lack of integrity and consistency in the control activities of the state, as a result, certain elements of the economic system are repeatedly monitored, while others remain outside control. In particular, the majority of state-owned financial institutions, namely joint-stock companies, large companies and others, are insufficiently controlled. In 2011, 40.7% of the state budget was covered by control measures of external state financial control bodies, taking into account previous periods, in 2012 - 41.4%, respectively. The reports of the state financial control bodies focus on disclosing information about violations, misuse and inefficient use of budgetary funds and do not contain information about the nature of violations and the reasons for the ineffective use of budgetary funds. There are no signs of improvement in the level of financial discipline and effective organization of public funds and assets management activities. According to the Financial Control Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - KFC), the revealed violations of the state budget amounted to 230 billion tenge in 2010, 208 billion tenge in 2011, and 333 billion tenge in 2012. The lack of a unified methodology, planning of state financial control, and the irrational use of labor and other resources of state financial control bodies also do not contribute to the effective functioning of the current system. The existing mechanism of interaction between state financial control bodies is ineffective. The functions and powers of State bodies exercising external and internal control are not legally differentiated, which leads to increased duplication of their activities and reduces the effectiveness of the entire system of state financial control. The main activity of the KFC absorbs 77% of the activities of the Accounts Committee, and 87.5% of the audit commissions. One third of all control measures carried out by the KFC are carried out by inspections carried out at the request and orders of law enforcement agencies. As a result, the same facility is subject to inspection by all state financial control authorities, and some are not checked. The potential of internal control and audit services is not sufficiently understood and used. Internal audit services have not been established in all government agencies, but those established function both as independent services and as part of a specific structural unit, and in some cases as a single internal control and audit service. At the same time, their activities are not coordinated enough. There is a shortage of qualified personnel and a low level of theoretical and practical professional training for the personnel of the state financial control system, which is aggravated by the transition of the public sector to international financial reporting standards. There is no certification system for auditors in the field of state financial control, which reduces the quality of their work. A unified information base on financial violations and the results of control measures has not been implemented. There are no unified approaches to the functioning of risk management systems (hereinafter referred to as RMS). The full-fledged implementation of state audit can be one of the important directions in improving the control of public funds, as well as one of the most effective tools for achieving the set strategic goals and objectives.

Goals, objectives, periods of implementation and expected results from the implementation of the Concept

The purpose of the Concept is to identify the main directions and conceptual approaches to the implementation of state audit and the further development of the current system of state financial control. The purpose of the state audit is to increase the efficiency of management and use of public funds, state assets and the quasi-public sector based on the assessment and verification of the activities of government agencies and quasi-public sector entities in the development of the economy or its individual sectors. At the same time, the state financial control will be aimed at eliminating violations committed by the audited entities and taking response measures. The system of state audit, including financial control, should provide the President, Parliament, the Government of the Republic of Kazakhstan and the public with objective and reliable information on the use of allocated budget funds and state assets in accordance with the principles of legality, efficiency and effectiveness, as well as the effectiveness of government agencies. To achieve these goals, the following tasks are envisaged: 1) formation of a legislative framework governing the types, subjects and objects of state audit; 2) preparation of a methodological framework for conducting state audit in accordance with international standards and development of a regulatory framework for state financial control; 3) improvement of the system of state financial control and the introduction of state audit for the effective use of state funds and assets as instruments of public administration; 4) formation of a balanced structure of state audit and state financial control bodies, taking into account a clear delineation of their powers and effective interaction; 5) creation of a system of training, retraining and advanced training of employees of state audit and state financial control bodies that meets international requirements; 6) creation of an integrated information system of state audit and state financial control; 7) implementation of certification systems for state auditors.

Implementation periods

The introduction of state audit and the development of state financial control will be carried out in stages. The first stage (2013-2014) is the creation of a legislative and methodological framework for state audit that complies with the guiding principles of the Lima Declaration and international auditing standards (internal audit standards of the Institute of Internal Auditors, international auditing standards of the International Federation of Accountants, international standards of the International Organization of Supreme Financial Control Bodies), as well as improving the legislative and methodological framework of the current system of state financial control. At this stage, it is planned to: 1) develop a draft Law of the Republic of Kazakhstan "On State Audit and Financial Control" with the definition of the concept of state audit and state financial control, their principles, types, types, subjects, objects, functions, mechanisms and tools; 2) define the powers of state audit and state financial control bodies; 3) development and approval of standards for external and internal state audit and state financial control, taking into account the requirements of international standards; 4) development of qualification requirements for external state auditors; 5) development of model regulations on internal audit services (hereinafter referred to as IAS), qualification requirements for internal state auditors, rules, guidelines for conducting internal state audit; 6) development of RMS based on common principles and approaches; 7) further revision of the functions of state bodies audit and state financial control with an emphasis on their activities based on RMS and strengthening the analytical component; 8) regulation of the procedure for interaction between state audit and state financial control bodies; 9) creation of an effective system for training, retraining and advanced training of personnel; 10) development by the Accounts Committee of a unified database information system on state audit and state financial control to optimize management processes during state audit and state financial control; 11) strengthening methodological coordination of the audit commissions by the Accounts Committee. The second stage (2015-2017) is the establishment of the state audit system. At this stage, it is planned to: 1) establish an internal state audit body authorized by the Government of the Republic of Kazakhstan (hereinafter referred to as the authorized internal audit body); 2) endow external state financial control bodies with the functions of external state audit.; 3) integration of the unified information system of state audit and state financial control bodies with the e-government system and information databases of other state bodies; 4) creation of an IAS in central government bodies and offices of akims of Astana, Almaty and regions; 5) implementation of a certification system for state auditors. Starting in 2018, all state audit and state financial control bodies will operate in accordance with state audit standards. State audit and state financial control should become a full-fledged and effective institution of the state and the public. The expected results of the implementation of the Concept will contribute to: 1) building an integrated system of state audit and state financial control; 2) improving the efficiency of government agencies in achieving their objectives; 3) increasing transparency in the use of budgetary funds and management of public assets.; 4) timely and prompt prevention of financial violations and elimination of factors contributing to the commission of corruption offenses; 5) countering the shadow economy; 6) providing the President, Parliament and Government of the Republic of Kazakhstan, the public with a comprehensive and objective assessment of the implementation of the consolidated budget, management of state property and assets of the quasi-public sector.

Overview of global experience

2. Basic principles and general approaches for the conduct of state audit and the development of State financial control

The basic principles of state audit and State financial control are: 1) independence - the prevention of interference that encroaches on the independence of state audit and state financial control bodies during the conduct of state audit and state financial control; 2) the objectivity of conducting state audit and state financial control strictly in accordance with the legislation of the Republic of Kazakhstan, auditing and control standards, the use of an unbiased and impartial approach by state audit and state financial control bodies in conducting state audit and state financial control; 3) professional competence is the possession by employees of state audit and state financial control bodies of the necessary knowledge and skills to ensure the conduct of qualified and high-quality audit and control, as well as compliance with professional duty and ethical standards of the audited entity.; 4) confidentiality is the obligation of state audit and state financial control bodies to preserve documents received or compiled by them during the audit and control, without the right to transfer them to third parties or verbally disclose the information contained in them without the consent of the first head of the state body, except in cases provided for by the legislation of the Republic of Kazakhstan.; 5) reliability - confirmation of the results of state audit and state financial control by accounting, banking and other documents of the object of audit and control; 6) transparency - clarity of presentation of the results of state audit and state financial control, accountability of state audit and state financial control bodies to the President, the Government of the Republic of Kazakhstan, relevant maslikhats, heads of state bodies, the public; 7) publicity - publication of the results of state audit and state financial control, taking into account the secrecy regime, official, commercial or other legally protected secrets; 8) mutual recognition of results - recognition by state audit and state financial control bodies of the results of each other's state audit, subject to compliance with approved standards.

General approaches to the implementation of state audit and the development of state financial control

The introduction of state audit should not mean the eradication of the current state financial control, but its harmonization with the state audit. The difference between auditing and control is that auditing is more of a precautionary nature. State financial control will be aimed at identifying violations and taking response measures (initiating administrative proceedings, forcing the restoration (elimination) of damage, bringing disciplinary responsibility, transferring materials to law enforcement agencies for making procedural decisions), and state audit will be introduced as a management assessment aimed at improving and increasing the effectiveness of the audited entity.. Thus, when conducting a state audit, if deviations in the activities of the audited entity from the current legislation are detected, the functions of state financial control will be applied in the form of taking response measures. State financial control will be applied in the activities of the Accounts Committee, audit commissions and the authorized body for internal audit. The state audit should not only identify certain inconsistencies, but also identify the causes, reserves and potential for using and managing public financial resources with greater efficiency. efficiency. The state audit will also make it possible to assess the quality of the activities of government agencies and organizations in managing financial resources. In general, the state audit will involve an assessment of the activities of government agencies and quasi-public sector entities in the development of the economy or its individual sectors, spheres of public administration, allowing for timely recommendations to improve the efficiency of management and the use of public funds and assets. The subject of the state audit will be a functional analysis of the activities of government agencies, their subordinate organizations and quasi-public sector entities, checking the progress and evaluating the effectiveness of the implementation of strategic goals and objectives, program documents for their achievement, the quality of public services provided, as well as the management of human, financial, natural and other resources, measures taken to optimize management processes, in particular including using modern information technologies. Depending on the subject, the state audit is divided into external and internal. The main task of the external state audit will be the analysis (assessment, verification) of the effective use of national resources (financial, natural, industrial, labor, information) to ensure a dynamic increase in the quality of living conditions of the population and national security of the country. The task of the internal state audit will be to analyze (evaluate, verify) the achievement by a government agency of the direct and final results provided for in strategic and program documents, the effectiveness of internal processes of organizing the activities of government agencies, including the performance of their assigned functions, and the quality of services provided. The subjects of external state audit and state financial control will be the Accounts Committee and audit commissions. The Accounts Committee, as a tool for auditing the effective and reasonable use of budget funds, will submit to the President and Parliament of the Republic of Kazakhstan its opinion on the report of the Government of the Republic of Kazakhstan on the execution of the republican budget, as well as a report on the results of the activities of external state audit bodies, thereby evaluating the work of both the executive branch, quasi-public sector entities, and state audit bodies. and state financial control. The main place in the methods of work of the Accounts Committee will be occupied by the study and analysis of cause-and-effect factors, based on the failure to comply with strategic and program documents. The audit (control, expert-analytical) functions of the audit commissions in the regions will be identical to the Accounts Committee, with the exception of a preliminary assessment of the draft budget. The subjects of internal state audit and state financial control will be the authorized body for internal audit and the IAS in the central government bodies and offices of akims of regions, cities of republican significance, and the capital. The activities of the authorized internal audit body will consist in providing the Government of the Republic of Kazakhstan with objective and reliable information on budget execution, evaluating the effectiveness of government agencies and the IAS, conducting audits with access to government agencies only in cases of receiving low-quality information from internal audit services or on behalf of the Government of the Republic of Kazakhstan. IAS should be subordinate to the first head of a government agency in terms of providing objective assessments and recommendations and accountable to the authorized internal audit body in terms of providing high-quality reporting on compliance with standards and regulations. The internal state audit should primarily focus on the state bodies themselves and be conducted by the IAS, be permanent and be the basis for state audit (state financial control). External audits in government agencies should be conducted by the authorized internal audit body in cases of absence or non-compliance of the IAS audit report with approved standards, with the right to submit submissions on the compliance of the position held by IAS employees. The state audit will include an audit of financial statements, a compliance audit, and an efficiency audit. An audit of financial statements will involve the study and analysis of the financial statements and accounting system of the audited entity, allowing the auditor to express an opinion on the compliance of financial statements with the requirements of legislation and accounting standards. Compliance audit consists in verifying the compliance of the audited entity with legislation, including legal acts regulating its activities in the performance of its assigned tasks, functions related to the use and management of financial, material, labor and other public resources. An efficiency audit will involve examining and analyzing the activities of the audited entity for cost-effectiveness, productivity, and effectiveness. At the same time, the efficiency audit will be based on an improved current assessment of the effectiveness of government agencies.

Audit of financial statements

The main function of the Accounts Committee in this area will be to audit the consolidated financial statements of the republican budget. The Accounts Committee, without limiting itself to the scope of the audit, has the right to conduct additional audit procedures in relation to the financial statements of administrators of budget programs and government agencies included in the consolidated financial statements. At the same time, the results of the audit conducted by the authorized body for internal audit and the IAS should be taken into account. The functions of the Accounts Committee will also include coordination of the RMS of the authorized body for internal audit, internal audit services of state bodies and their audit in order to improve the effectiveness of the system of state audit and state financial control, optimal use of human, time and other resources. If there are no results of an audit conducted by the authorized internal audit body, or the audit is not conducted in accordance with the rules and standards, the Accounting Committee conducts an audit of the financial statements of the state body. The main functions of the authorized internal audit body will be: 1) audit of financial statements of central and local government agencies; 2) verification of compliance with the standards of internal state audit of the IAS. The IAS, being the basic level in the state audit system, will perform the following functions: 1) audit the financial statements of subordinate state institutions; 2) participate in auditing the financial statements of a state body and its subordinate organizations; 3) audit organizations (institutions) subordinate to central state bodies when the first head and/or chief accountant is replaced.

Compliance audit

The main functions of the Accounts Committee will be: 1) audit (verification) of the republican budget with the submission to the President and Parliament of the Republic of Kazakhstan of the conclusion to the annual report of the Government of the Republic of Kazakhstan on the execution of the republican budget; 2) compliance control in all areas; 3) audit of the formation and management of state and state-guaranteed debt; 4) audit of the formation and use of funds of the National Fund of the Republic of Kazakhstan: 5) audit of the reasonableness of planning, feasibility and effectiveness of procurement of goods, works, services, and pricing procedures by state bodies and entities of the quasi-public sector, including an assessment of the difference between the amount of allocated (spent) national financial resources for the purchase of goods, works, and services and the market value purchased goods, works, and services; 6) monitoring compliance with the standards of state audit of all bodies of the system of state audit and state financial control. The Accounts Committee will also be endowed with the functions of state financial control to compel compensation (restoration) to the budget, submit submissions on bringing perpetrators to disciplinary responsibility, as well as initiate administrative proceedings with judicial review. In addition, it will be envisaged that the Accounts Committee will conduct a preliminary assessment of the draft republican budget before submitting it to the Parliament of the Republic of Kazakhstan on the main areas of expenditure, which will be advisory in nature. The Accounts Committee must provide the President, the Parliament of the Republic of Kazakhstan and the public with reliable information on the legality, cost-effectiveness and efficiency of the use of allocated budget funds. The authorized internal audit body will be assigned an audit (verification) of compliance in terms of using the reserve of the Government of the Republic of Kazakhstan, increasing the cost of projects, compliance with legislation in the field of state property, public procurement, accounting and auditing, as well as on separate instructions from the Government of the Republic of Kazakhstan. The authorized internal audit body will also audit the reporting information of the IAS, verify compliance with the IAS auditing standards, and verify the results of monitoring the information systems of the Ministry of Finance of the Republic of Kazakhstan. In case of detection of violations in state bodies, the authorized internal audit body will carry out state financial control in the form of initiation of administrative proceedings in accordance with the legislation of the Republic of Kazakhstan on administrative offenses, coercion to reimburse (restore) to the budget, legal action to cancel the results of public procurement and invalidate contracts. At the same time, scheduled inspections by the authorized internal audit body with an emphasis on RMS-based activities and a truncated, limited compliance audit are excluded. The IAS will conduct compliance audits in the state body and its subordinate organizations and institutions. In case of violations, the IAS should send materials to the authorized internal audit body for state financial control.

Performance audit

The main functions of the Accounts Committee will be: 1) auditing the effectiveness of government agencies, the implementation of state strategic and program documents regarding the effective use of budgetary funds and state assets. At the same time, on the instructions of the President of the Republic of Kazakhstan, the Accounts Committee may audit the effectiveness of the implementation of state strategic and program documents in all areas.; 2) analysis of the effectiveness of national holdings and companies, state-owned enterprises and other legal entities with state participation. The authorized internal audit body will be assigned a comprehensive audit of the activities of state bodies within the structure of the Government of the Republic of Kazakhstan, including on the basis of an analysis conducted within the framework of the Annual Assessment System in the following areas: execution of acts and orders of the President, the Presidential Administration and the Government of the Republic of Kazakhstan; budget management; provision of public services; personnel management; application of information technologies; legal support. In addition, the authorized internal audit body will evaluate the effectiveness of the IAS. The IAS will conduct performance audits in the state body and its subordinate organizations and institutions in all areas of their activities. In addition, the IAS will carry out: 1) assessment of the quality and risks of the internal management of the state body and its subordinate institutions in all areas of their activities; 2) analysis of the achievement of the goals and objectives of the strategic plan of the state body and territorial development programs in conjunction with budget expenditures (monitoring, control and evaluation); 3) development of recommendations to eliminate identified deficiencies and improve the activities of the state body. An efficiency audit should involve more analytical activities based on RMS with minimization of inspections directly at the facility. The results of the performance audit conducted by the Accounts Committee and the authorized internal audit body will be used in evaluating strategic and program documents, as well as the activities of government agencies, which will be conducted by a government agency designated by the President of the Republic of Kazakhstan.

Methodological support of state audit and state financial control

State audit and State financial control should be conducted on the basis of standards, rules, procedures, qualification requirements and guidelines for State audit and State financial control that comply with the requirements of international standards. The general standards of state audit and state financial control are proposed to be approved by the President of the Republic of Kazakhstan. The Accounts Committee will develop, approve and improve procedural standards and rules for conducting external state audit and state financial control, as well as methodological coordination of the activities of the audit commissions. In turn, the development and improvement of procedural standards and rules for conducting internal state audit and state financial control, as well as methodological coordination of the IAS activities, will be carried out by the authorized internal audit body. For mutual recognition of the results of the conducted state audit, the rules governing standards and procedures for internal audit developed by the authorized body for internal audit are proposed to be approved after coordination with the Accounting Committee.

Interaction of state audit and state financial control bodies

The interaction of state audit and state financial control bodies should be based on: 1) the creation of a unified database of state audit and state financial control materials; 2) the creation of a RMS based on common principles and approaches; 3) information through the information system of legal statistics bodies on audits of external state audit and state financial control bodies; 4) mutual recognition of audit reports. A clear structure of interaction between state audit and state financial control bodies will create a platform for the transition of the state audit system to an assessment of all activities and areas of each government body, to develop proposals to improve their effectiveness and the level of public confidence and satisfaction with the public services provided. In case of violations of the legislation of the Republic of Kazakhstan and auditing standards by external and internal auditors, their responsibility will be provided. In case of non-compliance with the IAS audit standards, the authorized internal audit body may carry out appropriate recheck procedures. At the same time, at the legislative level, it is necessary to prohibit the authorized internal audit body from conducting control measures and allocating specialists at the request of other officials and government agencies, with the exception of appeals from individuals and legal entities in accordance with the Law of the Republic of Kazakhstan "On the Procedure for Reviewing Appeals from Individuals and Legal Entities", and conducting joint inspections. Law enforcement agencies should involve independent experts and specialists in accordance with the norms of budgetary and procedural legislation.

Staffing

A system of training, retraining, and advanced training of employees of state audit and state financial control bodies will be created that meets international requirements. The requirements and responsibilities for the implementation of their functions will be tightened for employees of state audit and state financial control bodies, and a status will be assigned that means independence from executive management bodies for external auditors and from other government bodies and structural divisions for internal auditors. The issue of phasing out all state auditors into a separate category of civil servants will be considered. An independent certification of state auditors will also be introduced, followed by a confirmation system. The main purpose of the certification is to confirm the qualifications of existing state auditors for compliance with international standards and the requirements of modern life. Certification will be carried out by a National Commission with a collegial principle of operation (similar to the selection of judges). The commission will include representatives of the Accounts Committee, the authorized body for internal audit, audit commissions and others. At the same time, after optimizing the existing territorial divisions of the authorized body for internal control (CPC), territorial divisions of the authorized body for internal audit will be created. The bodies of external state financial control will be endowed with the functions of the bodies of external state audit, while maintaining the existing functions and their subsequent strengthening, as well as personnel strengthening.

Tools for implementing the Concept

The provisions of this Concept will be implemented through the development of new legislative and other regulatory legal acts, as well as through the improvement of existing legislative and other regulatory legal acts.

3. The list of normative legal acts through which the Concept is supposed to be implemented

During the implementation of this Concept, the objectives are expected to be achieved through the following regulatory legal acts: 1) The Code of the Republic of Kazakhstan dated January 30, 2001 "On Administrative Offenses"; 2) The Budget Code of the Republic of Kazakhstan dated December 4, 2008; 3) The Code of the Republic of Kazakhstan dated December 10, 2008 "On Taxes and other mandatory payments to the Budget (Tax Code)"; 4) The Law of the Republic of Kazakhstan dated November 20, 1998 "On auditing activities"; 5) The Law of the Republic of Kazakhstan dated July 23, 1999 "On Civil Service"; 6) The Law of the Republic of Kazakhstan dated January 23, 2001 "On Local Government and Self-government in the Republic of Kazakhstan"; 7) The Law of the Republic of Kazakhstan dated July 21, 2007 "On Public Procurement"; 8) The Law of the Republic of Kazakhstan dated March 1, 2011 "On State Property"; 9) The Law of the Republic of Kazakhstan "On State Audit and Financial Control"; 10) Decree of the President of the Republic of Kazakhstan dated August 5, 2002 No. 917 "On Approval of the Regulations on the Accounts Committee for Control over the Execution of the Republican Budget"; 11) Decree of the President of the Republic of Kazakhstan dated April 7, 2009 No. 788 "On approval of standards of State Financial Control"; 12) Decree of the President of the Republic of Kazakhstan dated March 19, 2010 No. 954 "On the System of annual assessment of the effectiveness of the central State and local executive bodies of regions, cities of republican significance, and the capital"; 13) regulatory legal acts of the Accounts Committee and other legislative acts of the Republic of Kazakhstan.

President

Republic of Kazakhstan

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