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

of November 18, 2025 No. 14-HK

About modification and amendments in normative resolutions of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" and of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

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 July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 21070) the following changes and amendment:

in the Rules of carrying out external state audit and financial control approved by the specified normative resolution:

9) of Item 3 to state the subitem in the following edition:

"9) the order – the official document granting the right to holding auditor action and check of execution of decisions of body of external state audit and financial control is drawn up on the form of the strict reporting with registration in authorized body in the field of legal statistics and special accounting according to the order of the acting as the Attorney-General of the Republic of Kazakhstan of December 25, 2020 No. 162 "About approval of Rules of registration of acts of appointment, additional acts of prolongation of terms of preventive control with visit of subject (object) of control and supervision and (or) check, refusal in their registration and cancellations, notifications on suspension, renewal, prolongation of terms of preventive control with visit of subject (object) of control and supervision and (or) check, change of list of participants and submission of information accounting documents on preventive control with visit of subject (object) of control and supervision and (or) check and their results" (it is registered in the Register of state registration of regulatory legal acts No. 21964).";

state Item 38 in the following edition:

"38. Preliminary studying of objects of the state audit is booked by all participants of group of the state audit without visit of object of the state audit, except for the auditor actions performed according to the legislation of the Republic of Kazakhstan on protection of the state secrets by collection and information analysis about their activities necessary for refining like the state audit, type of check and objects of the state audit, amount of the means and assets covered by auditor action, terms of carrying out the state audit, determination of questions of the state audit, including updating of the data provided in data on expenditure of means and results of the current control which is carried out according to Article 110 of the Budget code of the Republic of Kazakhstan.";

1) of Item 47 to state the subitem in the following edition:

"1) audit opinions by results of audit of special purpose of subjects of the quasi-public sector and results of the audit booked according to the legislation of the Republic of Kazakhstan on auditor activities and the Law on the state audit concerning use of budgetary funds, including transfers to legal entities, target transfers, budget investments, the credits, the connected grants, assets of the state and subjects of the quasi-public sector, the state and guaranteed by the state loans, loans attracted under the guarantee of the state;";

2) and 3) of Item 52 to state subitems in the following edition:

"2) withdrawal by law enforcement agencies and (or) bodies of homeland security of title including source documents;

3) carrying out for date of the planned state audit of check by law enforcement agencies, bodies of homeland security or unplanned audit of the state audit by other body for the purpose, budget programs and the period planned by auditor action;";

state Item 65 in the following edition:

"65. The head of group of the state audit in coordination with the head of the structural unit of the state audit, responsible for carrying out, prepares the notification on holding auditor action for form, according to appendix 4 to these rules and signed by the member of the Highest auditor chamber (Audit committee) responsible for auditor action, not later than two working days prior to the beginning of the main stage of carrying out the state audit directly on object of the state audit (except for counter check) goes to object of the state audit.";

state Item 82 in the following edition:

"82. In case of withdrawal of documents on object of the state audit by law enforcement agencies and (or) bodies of homeland security, refusal of experts in carrying out the state audit, recognition of results of the state audit, long absence of the statutory auditor, the member of auditor group connected with disability, the Order is cancelled by the member of the Highest auditor chamber (Audit committee) responsible for auditor action, or the official its signed, by assurance by the signature of stamp with the text "The order is cancelled" which is put down in the upper right corner of the registered Order in the presence of the signature of the head of group of the state audit, the division managers responsible for carrying out the state audit, the legal support which approved its cancellation. On the back Orders (at the level of stamp print) are specified the reasons of cancellation and acceptance date of such decision.";

state Item 104 in the following edition:

"104. According to the drafts of audit reports (audit reports), tables of system shortcomings and Registers attached to them control procedure of quality and legal examination according to the procedure, are carried out by certain 750 Procedural standard, the Methodological application guide of this standard, and also Regulations of the Highest auditor chamber (Audit committee).

Control procedure of quality according to drafts of audit reports (audit reports), tables of the system shortcomings and Registers attached to them is performed by the structural division responsible for quality monitoring procedure (the structural division determined by regulations of Audit committee), legal examination – the structural division responsible for legal support.

In case of inclusion of the additional facts of violations and (or) exception of the facts of violations of the draft of the audit report control procedure of quality and legal expertize to be carried out according to paragraph one of this Item.";

state Item 106 in the following edition:

"106. In case of disagreement with results of auditor action, management of object of the state audit written objections to the Audit report taking into account Items 2 and 3 of article 37 of the Law are represented to body of external state audit and financial control in time, no more than ten working days from the date of the direction to object of the state audit of the signed Audit report.

Are not subject to consideration of objection to the Audit report, arrived after the above-stated term.";

state Item 112 in the following edition:

"112. Drafts of the Instruction, the Summary table and the Summary register after carrying out control procedure of quality go signed by the member of the Highest auditor chamber (Audit committee) responsible for auditor action, to object of the state audit and concerned parties for consideration no later than five working days before holding meeting of the Highest auditor chamber (Audit committee).

In case of disagreement with drafts of the Instruction, the Summary table and the Summary register object of the state audit and concerned parties within the Highest auditor chamber (Audit committee) submit written objections no more than two working days from the date of their obtaining in time.

By results of consideration of objections to Drafts of the Instruction, the Summary table and the Summary register to object of the state audit the motivated answer with indication of the accepted and unaccepted arguments on each fact goes.

The duplicative earlier directed objections to the audit report are not subject to consideration of objection to the summary table and the summary register.

Projects of the Audit opinion, the Summary table, the Summary register and the Instruction go signed by the member of the Highest auditor chamber (Audit committee) responsible for auditor action to object of the state audit for the purpose of preparation for meeting of the Highest auditor chamber (Audit committee) no later than two working days before holding meeting of the Highest auditor chamber (Audit committee).

Projects of the Audit opinion, the Summary table, the Summary register, the Resolution and the Instruction are submitted for meeting of the Highest auditor chamber (Audit committee) taking into account consideration of objections of objects of the state audit and concerned parties.";

to state part one of Item 128 in the following edition:

128. The resolution and the Audit opinion in full can also go:

The highest auditor chamber - in Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, law enforcement agencies and bodies of homeland security;

Audit committees - in local executive bodies of area (the city of regional value, the area), the relevant maslikhat, law enforcement agencies and bodies of homeland security.";

state Item 131 in the following edition:

"131. For conducting counter check on each object of the state audit the personal errand on conducting counter check in form is drawn up, stipulated in Item 59 these rules and if necessary Requirement according to Item 69 of these rules is imposed.";

5) of Item 154 to state the subitem in the following edition:

"5) presentation of the claim in court according to the legislation of the Republic of Kazakhstan, including for the purpose of ensuring compensation in the budget, recoveries by performance of works, rendering services, delivery of goods and (or) reflection and (or) to reduction on accounting of the revealed amounts of the violations which are not compensated (not recovered) in voluntary procedure and execution of the Instruction.";

to state heading of Paragraph 4 of Chapter 4 in the following edition:

"Paragraph 4. Transfer of materials to law enforcement agencies, bodies of homeland security or bodies, authorized to initiate and consider cases on administrative offenses";

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