Audit Commission for Kostanay region

The main tasks of the Audit Commission:

1) implementation of external state audit and financial control at the local level over the execution of local budgets, the use of state assets and quasi-public sector entities;

2) control over 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, assets of the state and quasi-public sector entities;

3) analysis and evaluation of the execution of local budgets, the implementation of territorial development programs and budget programs.

The Audit Commission performs the following functions:

1) performance audit:

• planning the 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 the conclusion to the relevant report of the local executive body;
• the use of related grants, budget investments, state and state-guaranteed loans, loans attracted under the guarantee of the state and state assets;
• 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;
• implementation of documents of the State Planning System 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;
• validity of planning, feasibility and efficiency of procurement of goods, works and services by local executive bodies and subjects of the quasi-public sector;
• 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;
• asset management of quasi-public sector entities;
• tax administration;
• contracts;
• in the field of environmental protection;
• in the field of information technology;
• activities of the objects of state audit;

2) compliance audit:

• reliability and correctness of accounting and financial reporting by the objects of state audit;
• fulfillment by local executive bodies and quasi-public sector entities of the terms of contracts;
• 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;
• 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;
• the use by quasi-public sector entities of the funds allocated to them from the local budget in accordance with the financial and economic justification;

3) audit of consolidated financial statements of the local budget, audit of financial statements of administrators of budget programs and state institutions.