What exactly do ISAC auditors assess during the audit?
The compliance audit is aimed at checking compliance with the norms of the legislation of the Republic of Kazakhstan by state bodies and entities of the quasi-public sector. We see that they act strictly within the framework of the legislative field and do not allow themselves anything superfluous.
The purpose of desk control is to timely suppress violations in the field of public procurement. At the same time, the inspected entity is given the opportunity to independently eliminate the identified violations, which, of course, is a positive moment for all parties and allows to reduce the administrative burden.
The audit of the financial statements assesses the accuracy of the accounting, the financial condition of the administrators of budget programs, as well as the accuracy of the data indicated in their financial statements.
The audit of the financial statements confirms to the Government of the country the presence and condition of state assets, and also evaluates the effectiveness of their management. Today, this type of audit is one of the Government's tools that create the prerequisites for the formation of public confidence in the state.
The government agencies themselves are also interested in conducting an audit. Confirmation of the reliability of financial reporting information is necessary for making investment and management decisions.
It is based on the results of the audit that the Government will receive reliable financial statements, which means that it will be provided with complete information about the financial condition of the administrators of budget programs.
But the real goals of public sector auditing are often much broader. For example, the duties of public sector auditors may include drawing up reports on compliance/non-compliance by the audited institution with the requirements of the authorities on the procedure for spending budget funds, giving an opinion on the efficiency of the audited entity, the efficiency/inefficiency of the projects it carries out, and the effectiveness of activities as a whole.
Are complaints from potential suppliers about unsubstantiated requirements of the tender documents by customers that were filed after the time limits for desk checks have expired to be considered?
In accordance with paragraph 17 of the Rules for the Conduct of Departmental Control, approved by the order of the Minister of Finance of the Republic of Kazakhstan dated 30 November 2015, 598, departmental control of public procurement is carried out through a competitive proces...
What measures does the authorized body for internal public audit apply when it is established that a potential supplier has provided incorrect information?
In accordance with subparagraph (1) of article 3 of the Law of the Republic of Kazakhstan "On public procurement" (hereinafter - the Law), false information - false information contained in the application for participation in the tender, auction and supporting documents of a pot...
Is it possible to restore the status of a terminated public procurement contract on the web portal for public procurement?
Regarding the restoration of the status of a terminated public procurement contract on the web portal for public procurement, we clarify that according to article 3, paragraph 21, of the Law of the Republic of Kazakhstan "On State Procurement", a public procurement contract is a...
How can I appeal the decision of an authorized body on the results of a desk control in the area of public procurement?
In case of disagreement with the decision of the agency of the authorized body and (or) the decision of the territorial division, the potential supplier has the right to appeal this decision by filing a complaint in the form provided for in annex 6 to the Rules for the conduct of...
When and where is an objection to the audit object filed if it does not agree with the results of the audit?
In the event of disagreement with the results of an audit, pursuant to subparagraph (1) of paragraph 1 of article 58-2 of the Law of the Republic of Kazakhstan "On state audit and financial control", the objection to the object of the state audit is filed with the appeal commissi...
Does the authorized body for internal state audit consider complaints about actions (omissions), decisions of the customer, organizer, or a single organizer?
In accordance with paragraphs 589, 590 and 599 of the Public Procurement Regulations, a complaint about actions (omissions), the decision of the customer, organizer, unified organizer, expert commission (expert) is submitted via the web portal to the address of the customer, orga...
Does the body responsible for internal public audit have the authority to call upon experts to carry out audit activities, what is the purpose of their engagement and who pays for their services?
The agency and its territorial subdivisions within their powers, in order to carry out the tasks assigned to them, In accordance with paragraph 59 of the Rules for the Conduct of Internal State Audit and Financial Control, shall attract relevant experts by including them in the g...
What actions does the authorized body for internal state audit take in case of complaints about the actions of Customers under concluded public procurement contracts (late payment for delivered goods, service rendered, work performed; refusal to accept the delivered goods, etc.)?
In accordance with subparagraph 21) of article 3 of the Law of the Republic of Kazakhstan "On State Procurement" (hereinafter - the Law), a contract on state procurement is a civil-legal agreement concluded through a web portal between the customer and the supplier, authenticated...
