In today's world, effective and transparent public financial management is the cornerstone of the stable development of any country. In the Republic of Kazakhstan, one of the key tools for ensuring such efficiency is the state audit of compliance. This form of control plays a crucial role in maintaining the rule of law, the targeted use of budget funds and the prevention of corruption.
Before delving into the specifics of the state audit of compliance in the Republic of Kazakhstan, it is important to understand its fundamental importance. Compliance audit - assessment, verification of compliance by the object of state audit with the norms of the legislation of the Republic of Kazakhstan, as well as acts of entities of the quasi-public sector adopted for their implementation.
This is a type of audit, the purpose of which is to verify how the activities of the subject being audited, his operations, processes and systems comply with established norms, rules, laws, policies and procedures.
Unlike financial audits, which focus on the credibility of financial statements, or performance audits, which assess effectiveness and efficiency, compliance audits prioritize compliance. He answers the question: "Is everything done correctly, in accordance with the rules?"
What is the need for a state audit of compliance in the Republic of Kazakhstan of budgetary organizations? Budgetary organizations in Kazakhstan, be they state institutions, quasi-state enterprises or other structures that receive funding from the state budget, are the objects of increased attention from the state. This is due to the fact that they dispose of public funds, and their activities directly affect the well-being of citizens. Government compliance audits perform a number of critical functions in this context.
Ensuring the legality of the use of budget funds: This is perhaps the main goal. The compliance audit checks how much budget funds are spent in strict accordance with budget legislation, government decrees, orders of ministries and departments, as well as other regulatory legal acts. This includes checking the legality of procurement, the correctness of payment documents, compliance with spending limits, etc.
Prevention and detection of violations and abuses: By systematically verifying compliance with established rules, compliance audits help identify cases of misuse of funds, embezzlement, fraud, corruption schemes and other violations. Timely detection of such facts allows you to take measures to eliminate them and bring those responsible to justice.
Improving the efficiency and effectiveness of the use of budgetary funds: Although the main focus of the compliance audit is on legality, it also indirectly contributes to improving efficiency. When organizations work within the established rules, this often leads to more rational allocation of resources, lower costs and better performance.
Strengthening public confidence in public institutions: Transparency and accountability in the use of public funds is the key to citizens' trust in power. Regular and high-quality compliance audits demonstrate that the state controls its spending and strives to effectively manage public resources, which in turn builds public trust.
Improving the public administration system: The results of the compliance audit provide valuable information for analyzing and improving the legislation governing the budget process, as well as for developing recommendations for improving internal procedures and management systems in budgetary organizations. This contributes to the constant development and adaptation of the public administration system to changing conditions.
Risk mitigation: Compliance with established rules and procedures minimizes the risks of financial losses, legal problems and reputational damage for budgetary organizations and the state as a whole.
G.B. Zhaparova
Deputy Head, Ethics Commissioner