Legal and procedural basis for planning audit activities of the Auditing Commission in the Karaganda region

Legal and procedural basis for planning audit activities of the Auditing Commission in the Karaganda region

The audit commissions of regions, cities of republican significance, the capital, being part of the system of governmental audit and financial control bodies of the Republic of Kazakhstan, ensure the conduct of external governmental audit and the implementation at the regional level of the competencies indicated by Article 13 of the Law of the Republic of Kazakhstan dated November 12, 2015 "On state audit and financial control "(hereinafter - the Law).

The audit activity of the Auditing Commission in the Karaganda region, in accordance with the requirements of Articles 18 and 50 of the Law, is carried out only in accordance with the list of objects of governmental audit for the corresponding year, approved by its first head. Involvement of state auditors and other officials of the audit commission at the request of state bodies for conducting inspections not provided for in the lists of objects of state audit is not allowed.

The fundamental stage of governmental audit - the formation of a list of objects of governmental audit for the corresponding year - is carried out using risk management systems (quantitative and qualitative indicators of assessing the activities of objects of governmental audit), on the basis of which a decision is made on their attribution to a certain risk group in order to maximize coverage of objects state audit.

The standard risk management system used by the Auditing Commission when forming the list of objects of governmental audit and conducting external governmental audit is based on uniform principles and approaches established jointly by the Accounts Committee for the Execution of the Republican Budget and the authorized body for internal governmental audit (approved by the regulatory resolution of the Accounts Committee dated November 28, 2015 year No. 13-NK as amended on December 28, 2017 No. 12-NK).

When forming the list of objects of governmental audit for the corresponding year, the audit commission shall be subject to compulsory consideration and accounting for instructions of the President of the Republic of Kazakhstan, persons authorized by him of the Administration of the President of the Republic of Kazakhstan, requests of the Accounts Committee. In addition, proposals of law enforcement agencies, special state bodies and maslikhats are also analyzed, which are submitted to a meeting of the audit commission to consider their feasibility and relevance.

The list of objects of governmental audit for the corresponding year of the audit commission includes:

objects of state audit, financed and (or) receiving funds from the regional, district (city) budgets, budgets of the fourth level;

state revenue bodies and other authorized state bodies ensuring the completeness and timeliness of revenues to the local budget.

In order to avoid duplication of inspections, the Audit Commission for the Karaganda region exchanges the necessary information with other governmental audit and financial control bodies, coordinates / receives approvals of the list of governmental audit objects for the corresponding year and changes to it. The procedure and terms of approval are regulated by the Rules of interaction between governmental audit and financial control bodies (approved by the joint regulatory decree of the Accounts Committee dated November 28, 2015 No. 9-NK and by order of the Minister of Finance of the Republic of Kazakhstan dated November 27, 2015 No. 589 with amendments dated April 09, 2018 No. 11-NK and No. 448).

The approved list of objects of governmental audit for the corresponding year and changes to it within the time limits established by the current legislation are posted on the Internet resource of the Auditing Commission.