Approved
by the order of the Chairman
Of the Audit Commission
for the Kostanay region
from "____" _______ 2017 year
№
Regulations
on the department of audit of expenditures of branches of the agro-industrial complex
of the state institution "Audit Commission for Kostanay region"
1. General provisions
1. The Department of audit of expenditures of branches of the agro-industrial complex (hereinafter referred to as the Department) is a structural subdivision of the state institution "Audit Commission for Kostanay region" (hereinafter referred to as the Audit Commission).
2. The Department in its activities is guided by the Constitution of the Republic of Kazakhstan, laws, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, Regulations of the Audit Commission and this Regulation.
3. The structure and staffing of the Department is approved by the Chairman of the Audit Commission in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
2. Main tasks, functions, rights and responsibilities of the Department
Task 1: Implementation of an efficiency audit within the relevant administrative-territorial unit.
Functions:
1) planning and execution of the local budget in accordance with the principles of the budget system of the Republic of Kazakhstan with the preparation of a report on the execution of the local budget for the reporting financial year, which in its content is a conclusion to the relevant report of the local executive body;
2) the use of related grants, budget investments, state and state-guaranteed loans, loans attracted under the guarantee of the state, and assets of the state;
3) the impact of the activities of the local executive body and quasi-public sector entities on the development of the economy or a particular branch of the economy, social and other spheres of public administration;
4) implementation of documents The system of state planning of the Republic of Kazakhstan in terms of the execution of the relevant budget and the use of state assets, and on behalf of the President of the Republic of Kazakhstan also in other areas;
5) the validity of planning, feasibility and effectiveness of the implementation by the local executive body and subjects of the quasi-public sector of procurement of goods, works, services;
6) pricing, including the assessment of the difference between the amount of allocated (spent) local financial resources for the purchase of goods, works, services and the market value of the purchased goods, works, services;
7) asset management of quasi-public sector entities;
8) contracts;
9) in the field of environmental protection;
10) in the field of information technology;
11) the activities of the objects of state audit.
Task 2: Implementation of compliance audit within the relevant administrative-territorial unit.
Functions:
1) reliability and correctness of accounting and financial reporting by the objects of state audit;
2) fulfillment by the local executive body and subjects of the quasi-public sector of the terms of contracts;
3) completeness and timeliness of receipts to the local budget, collection of receipts to the budget, as well as the correctness of the refund, offset of erroneously (unnecessarily) paid amounts from the local budget;
4) the use of local budget funds, including those allocated from the higher to the lower budget in the form of targeted transfers and loans, related grants, state and state-guaranteed loans, as well as loans attracted under the guarantee of the state;
5) the use by quasi-public sector entities of the funds allocated to them from the local budget for compliance with the financial and economic justification.
Task 3: Audit of consolidated financial statements of the local budget, audit of financial statements of administrators of budget programs and state institutions within the relevant administrative-territorial unit.
Functions:
1) the reliability and correctness of the preparation of consolidated financial statements of the local budget;
2) reliability and correctness of accounting and financial reporting by the objects of state audit.
The Department has the right to:
1) request and receive the necessary documents, certificates, oral and written explanations on issues related to the audit from the audit objects within the time limit set by him;
2) freely get acquainted with the documentation of the audit objects related to the issues of the audit event, taking into account compliance with the secrecy regime, official, commercial or other secrets protected by law;
3) to make suggestions on the assessment of the causes of violations of the requirements of the legislation of the Republic of Kazakhstan;
4) to develop draft proposals for the development of reporting forms on external state audit and financial control, the procedure for its preparation and submission, as well as to submit proposals for the draft audit action plans;
5) develop draft proposals to improve legislation on auditing;
6) apply for the involvement of relevant experts in the audit;
7) receive comprehensive information from law enforcement, tax and other state bodies on the measures taken on the transferred materials of the audit;
8) exercise other rights provided for by the current legislative acts.
The Department is obliged to:
1) to send to the objects of state audit and financial control submissions on the elimination of identified violations, mandatory for the execution of officials of organizations;
2) to prepare audit reports based on the results of the conducted inspections;
3) to ensure the confidentiality of the information received during the performance of the tasks assigned to it on the objects of audit;
4) timely consider the appeals of individuals and legal entities;
5) implement the functions and tasks stipulated by this Regulation.
3. Organization of the Department's activities
The Department has the powers necessary for the implementation of its main tasks and functions, in accordance with legislative acts, acts of the President of the Republic of Kazakhstan, other regulatory legal acts of the Republic of Kazakhstan.
The Department is headed by a head who is appointed and dismissed from office in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
The Head of the Department carries out the general management of the department's activities and is personally responsible for the fulfillment of the tasks assigned to the department and the exercise of its functions.
The Head of the Department submits proposals on the structure and staffing of the Department to the management of the Audit Commission.
For these purposes, the head:
1) develops and submits for approval job descriptions of Department employees;
2) develops and submits for approval to the Chairman of the Audit Commission draft work plans of the Department for the next quarter, year;
3) Together with the main specialists – state auditors, draw up an individual work plan;
4) organizes the work of the Department and its interaction with other structural divisions of the Audit Commission;
5) within its competence, gives instructions and instructions to the employees of the Department, monitors their execution;
6) informs the Chairman of the Audit Commission about the activities of the Department;
7) ensures record keeping in the Department, maintenance of performance and labor discipline;
8) exercise other powers in accordance with Laws, acts of the President of the Republic of Kazakhstan, acts, job descriptions and instructions of the Chairman of the Audit Commission.
Documents sent on behalf of the department to other structural divisions on issues within the competence of the department are signed by the head of the department, and in case of absence - by his replacement.