Internal Audit Service of the Akim's Office of Almaty

General provisions
This Regulation on the Internal Audit Service (hereinafter referred to as the Regulation), in accordance with the legislative acts of the Republic of Kazakhstan, determines the status, powers and organization of the work of the Internal Audit Service of the Municipal State Institution "Akim's Office of Almaty" (hereinafter referred to as the IAS).
The IAS carries out its activities in accordance with the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan dated November 12, 2015 "On State Audit and Financial Control" (hereinafter – the Law), the requirements of current legislation, this Regulation and other internal documents.
The structure and staffing of the IAS are approved by the Chief of Staff of the Akim of Almaty in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
The functional duties, rights and responsibilities of the IAS employees are determined by the relevant job descriptions, which are developed on the basis of the Regulations, and approved by the order of the head of the office of the Akim of Almaty, in coordination with the Akim of Almaty (hereinafter – Akim).

NEA status
The IAS is a structural subdivision of the office of the Akim of Almaty, independent of other structural divisions, subordinated and accountable directly to the Akim, acts as part of the continuous monitoring of the internal control system.
The IAS is independent in conducting internal state audit and preparing reports on the results of internal audit.
The IAS may not be involved in work related to the competence of other structural units, as well as in the preparation or execution of programs and projects that do not fall within its authority.
IAS employees are subject to the provisions of internal documents of the Akimat of Almaty, with the exception of documents that cannot be applied in accordance with the status of IAS and this Regulation.
The assessment of the activities of the IAS is carried out by the authorized body for internal state audit.

Goals, main tasks, functions, rights and obligations of the IAS
The main purpose of the IAS activity is to assist the Akim in achieving strategic goals and objectives, to provide him with independent and objective information designed to ensure effective management, improve management efficiency and use of budgetary funds, assets of the state and quasi-public sector entities based on a risk management system.
NEA tasks:

1) analysis of the achievement of goals and objectives of territorial development programs;

2) analysis, evaluation and verification of the reliability and reliability of financial and management information, the effectiveness of internal processes of the organization of activities, the quality of public services provided, the safety of state assets.

NEA functions:

1) participates in the audit of financial statements;

2) conducts an efficiency audit in the structural divisions of the Akimat of Almaty (hereinafter - Akimat), organizations under their jurisdiction in all areas of their activities;

3) conducts compliance audits in the structural divisions of the Akimat, and organizations under their jurisdiction;

4) conducts an audit of the compliance of public procurement procedures and the execution of contract terms, including the timing, volume, price, quantity and quality of purchased goods, works, services;

5) assesses the functioning of the internal control and management system in the structural divisions of the Akimat and organizations under their jurisdiction based on the risk management system of internal processes (business processes);

6) analyzes the achievement of the goals and objectives of the Akimat's development programs in relation to budget expenditures;

7) checks the safety of inventories and other assets;

7-1) checks the safety of communal assets and property;

8) hears relevant information from officials of state audit facilities on issues related to the conduct of internal state audit;

9) submits to the Akim a report on the results of the internal state audit with recommendations on the suppression, prevention of violations when using the funds of the republican and (or) local budgets in accordance with the legislation of the Republic of Kazakhstan, on the elimination of identified deficiencies, improving the efficiency of internal processes of organizing the activities of the Akimat;

10) monitors the implementation of annual work plans for Akim.

11) sends reports and information on the conducted state audit and measures taken to the authorized body for internal state audit;

12) annually reports to the Akim, as well as to the authorized body for internal state audit on the work done.

An unscheduled state audit is carried out on behalf of the Akim, if the relevant objects are not included in the list of objects of state audit of the Accounting Committee, the audit Commission and the authorized body for internal state audit.

IAS rights:
request information on the composition and formats of data of departmental information systems, documentation, information, materials (evidence), certificates, oral and written explanations on issues related to the formation of the list of objects of state audit for the relevant year, taking into account compliance with the secrecy regime, official, commercial or other secrets protected by law;
develop proposals to improve the budget legislation of the Republic of Kazakhstan and the development of the financial system of the Republic of Kazakhstan and submit them for consideration to the relevant authorized bodies;
as part of the state audit, to obtain unhindered access to the territory and premises of the object of state audit, taking into account compliance with the secrecy regime, official, commercial or other secrets protected by law;
in accordance with the objectives and subject of the state audit, in order to prepare a report on the results of the internal audit, to request and receive in due time the necessary documentation, information, including on electronic media, on issues within the competence, as well as access to information systems, written and oral explanations and other information, including those containing state secrets and other secrets protected by law, taking into account compliance with the secrecy regime, official, commercial or other secrets protected by law;
request acts and documents adopted as a result of state control and supervision conducted by state control and supervision bodies;
within the limits of their competence, require managers and other officials of state audit facilities to submit written explanations on the facts of violations identified during the formation of the list of state audit facilities for the relevant year and the conduct of the state audit, as well as the necessary copies of documents attested in accordance with the established procedure;
to provide consulting services in the work on the organization of the internal control system in the structural divisions of the Akimat, and organizations under their jurisdiction;
participate in meetings held by the Akim and his deputies, the head of the Akim's office of Almaty, meetings of the Akimat of the city, departments, Advisory bodies of the city of Almaty (Commissions, Councils, etc.), events held by the Akimat and akims of districts of Almaty.
has other rights provided for by legislative acts of the Republic of Kazakhstan.
IAS Responsibilities:

1) conducts state audit and financial control in strict accordance with the standards of state audit and financial control;

2) develops, submits for approval to the Akim and ensures the execution of the annual and quarterly work plans of the IAS, plans for the training of the IAS;

3) on the basis of the risk management system, forms a list of state audit objects for the corresponding year, approved by the Akim;

4) post the approved list of objects of state audit for the relevant year and amendments thereto, with the exception of information constituting state secrets in accordance with the legislation of the Republic of Kazakhstan on state secrets, and (or) information containing official information of limited distribution, determined by the Government of the Republic of Kazakhstan, on the Internet resource of the state body within five calendar days from the date of their approval;

5) in order to avoid duplication of inspections, coordinate the list of objects of state audit for the relevant year and amendments thereto with the state audit and financial control bodies;

6) systematically monitors the implementation of the data by the state audit and financial control bodies, including the IAS, recommendations and decisions sent for mandatory execution;

7) draws up acts on the facts of non-submission or late submission by officials of objects of state audit of documents and materials requested during the state audit;

8) complies with the legislation of the Republic of Kazakhstan, the rights and legitimate interests of the objects of state audit;

9) places the materials of the state audit and financial control in a single database within the time limits established by the legislation of the Republic of Kazakhstan;

10) in cases of detection of signs of criminal or administrative offenses in the actions of officials of the object of state audit, transmits materials with relevant audit evidence to law enforcement agencies or bodies authorized to initiate and (or) consider cases of administrative offenses;

11) does not interfere with the established mode of operation of the object of state audit;

12) promptly and fully fulfills the powers granted in accordance with the legislation of the Republic of Kazakhstan to prevent, detect and suppress violations;

13) complies with the requirements of official and professional ethics;