Approved
by the order of the Chairman
Of the Audit Commission
for the Kostanay region
from "___"_________2017 year
№
Regulations
on the audit department of social expenditures of
the state institution "Audit Commission
for Kostanay region"
1. General provisions
The Audit Department of Social Expenditures (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).
The Department is guided in its activities by the Constitution of the Republic of Kazakhstan, laws, acts of the President and Government of the Republic of Kazakhstan, other regulatory legal acts, Regulations of the Audit Commission and this regulation.
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 external state audit and financial control at the local level over the execution of local budgets and the use of state assets.
Functions:
1) performance audit in the areas of its activities;
2) audit of the reliability and correctness of accounting and reporting by the objects of audit;
3) audit of the compliance of the use of local budget funds, including those allocated from the higher to the lower budget in the form of targeted transfers and budget loans, related grants, loans of local executive bodies, state assets with the legislation of the Republic of Kazakhstan;
4) carrying out an audit to ensure the completeness and timeliness of income receipts to the local budget.
Task 2:
Audit of compliance with the requirements of the budget legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on public procurement and other regulatory legal acts of the Republic of Kazakhstan in the field of execution of local budgets, use of budget funds and state assets.
Functions:
1) audit of compliance with the legislation of the Republic of Kazakhstan on public procurement;
2) preparation of audit materials for transfer to law enforcement agencies or bodies authorized to consider cases of administrative offenses, in cases of detection of signs of crimes or administrative offenses in the actions of officials of state audit facilities when using local budget funds, other facts of violation of the legislation of the Republic of Kazakhstan;
3) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, preparation of protocols on administrative offenses, in cases of detection of signs of an administrative offense;
4) taking measures to identify, suppress and prevent violations when using local budget funds in accordance with the legislation of the Republic of Kazakhstan;
5) exercise of other powers in accordance with the legislation of the Republic of Kazakhstan.
Task 3:
Assessment of the execution of local budgets and the implementation of strategic plans of state bodies, territorial development programs and budget programs.
Functions:
1) assessment of the execution of the local budget, including in accordance with the principles of the budget system of the Republic of Kazakhstan;
2) evaluation of the implementation of strategic plans of local government agencies and budget programs.
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 in the audit of relevant specialists of state bodies, as well as, if necessary, audit organizations;
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 instructions to the objects of audit to eliminate the identified violations, which are mandatory for execution by officials of organizations;
2) to prepare an audit report based on the results of the audit activities carried out;
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) organizes the work of the Department and its interaction with other structural divisions of the Audit Commission;
4) within its competence, gives instructions and instructions to the employees of the Department, monitors their execution;
5) informs the Chairman of the Audit Commission about the activities of the Department;
6) ensures record keeping in the Department, maintenance of performance and labor discipline;
7) 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.