of October 10, 2025 No. 11-HK
About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 7-HK "About approval of Rules of forming and maintaining the Single database on the state audit and financial control and uses of its data"
The highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber) DECIDES:
1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 7-HK "About approval of Rules of forming and maintaining the Single database on the state audit and financial control and uses of its data" (it is registered in the Register of state registration of regulatory legal acts No. 12459) the following changes and amendments:
in Rules of forming and maintaining the Single database on the state audit and financial control and the uses of its data approved by the specified normative resolution:
state Item 5 in the following edition:
"5. Data presentation in the Single database is performed by bodies of the state audit and financial control, and also the objects of the state audit and financial control, auditing organizations performing audit of special purpose of subjects of the quasi-public sector (further - suppliers of information).";
state Items 8 and 9 in the following edition:
"8. The single database contains the following information:
1) the objects of the state audit and financial control included in risk management system;
2) lists of objects of the state audit for the corresponding year;
3) the program of audit, results of the state audit (the audit report of objects of the state audit and financial control, the audit report according to the financial reporting, audit opinion, the report on results of internal audit) and expert and analytical actions of bodies of the state audit and financial control, with appendix of the Inventory of materials by results of auditor action for object of audit for form according to appendix to these rules, notifications on carrying out unplanned audit;
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