During the state audit, the Supreme Audit Chamber carries out a subsequent assessment of the execution of the law on the budget for the reporting financial year to determine the compliance of the actual performance indicators of budgets to the indicators approved by the relevant law on the budget, completeness and timeliness of the execution of budget indicators, annual reports on budget execution, budget statements of administrators of budget programs in order to establish the legality of budget execution, reliability of accounting and reporting, the efficiency of the use of budgetary funds and state assets.
Based on the results of the subsequent assessment, conclusions are prepared for the report of the Government of the Republic of Kazakhstan on the execution of the relevant budget, the submission and consideration of which is carried out in accordance with the Budget Code of the Republic of Kazakhstan.
The conclusion includes an assessment of:
1) the performance of the main budget parameters: budget receipts and expenditures; efficiency of tax and customs administration;
2) the achievement by the state authorities of the direct and final results envisaged in their strategic plans, programs for the development of territories, the implementation of state programs, including for earlier periods, and budget programs;
3) the use of budgetary funds, including targeted transfers and credits, related grants, state and state-guaranteed loans, loans secured by the state, state guarantees and assets, as well as financing the execution of state obligations for public-private partnership projects, including number of state concession obligations;
4) the use by the quasi-public sector entities of the budget allocated to them for compliance with the financial and economic justification, the effectiveness of budgetary investments, the efficiency of asset management of the quasi-public sector entities;
5) reliability and correctness of accounting and reporting conducted by the state audit entities.