NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of August 7, 2025 No. 8-HK

About introduction of amendments to the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13647) the following changes:

6) of Item 1 to state the subitem in the following edition:

"6) 900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets and to submission of information on work of the Highest auditor chamber according to appendix 6 to this normative resolution;";

900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets to be reworded as follows according to appendix to this normative resolution.

2. To provide to department of the analysis and reporting of the office of the Highest auditor chamber in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this normative resolution on Internet resource of the Highest auditor chamber after its official publication.

3. To impose control of execution of this normative resolution on the chief of staff of the Highest auditor chamber.

4. This normative resolution becomes effective after ten calendar days after day of its first official publication.

Appendix

to the normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan of August 7, 2025 No. 8-HK

Appendix 6

to the normative Resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK

900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets and to submission of information on work of the Highest auditor chamber

Chapter 1. General provisions

1. This Procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets and to submission of information on work of the Highest auditor chamber (further – the Procedural standard) contains procedural requirements to forming and representation by authorized bodies of external state audit and financial control of operational information for the President of the Republic of Kazakhstan, Parliament of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, maslikhats and akims about execution of the relevant budget (further – operational information), and also to forming and representation by the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) to the President of the Republic of Kazakhstan, Parliament of the Republic of Kazakhstan of information on work of the Highest auditor chamber (further – information on work).

2. The purpose of the Procedural standard is establishment of single approaches and procedures of forming and submission of information by bodies of external state audit.

3. Action of this Procedural standard extends to structural divisions and on officials of bodies of external state audit.

4. Treat the basic principles of the Procedural standard:

1) reliability – reliability and lack of mistakes in the provided information;

2) completeness and transparency – reflection of the booked state audit and expert and analytical actions, clarity of statement of results of the state audit and financial control;

3) comparability – possibility of comparison of information for the different periods and different bodies of external state audit and financial control (further – bodies of the state audit);

4) timeliness – operational collection of reliable information, preparation and provision of the report and information at the scheduled time.

Chapter 2. Preparation and submission of operational information and information on work

Paragraph 1. Procedure for forming and terms of submission of operational information about execution of the republican budget to the President of the Republic of Kazakhstan, Parliament of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan

5. Sources for preparation of operational information are:

1) quarterly analytical reports about execution republican and local budgets by results of budget monitoring, represented by the Ministry of Finance of the Republic of Kazakhstan (further – the Ministry of Finance), and also local authorized bodies on budget implementation according to the Budget code of the Republic of Kazakhstan;

2) the Ministries of Finance this information systems;

3) results of the state audit and expert and analytical actions of the Highest auditor chamber;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info