of August 4, 2026 No. 523
About introduction of amendments to some orders of the Minister of Finance of the Republic of Kazakhstan
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 598 "About approval of Rules of carrying out cameral control" (it is registered in the Register of state registration of regulatory legal acts at No. 12599) the following changes:
in the Rules of carrying out cameral control approved by the specified order:
6) of Item 2 to state the subitem in the following edition:
"6) authorized body on internal state audit (further – authorized body) – the central executive body of the Republic of Kazakhstan performing management and cross-industry coordination in the field of internal state audit and financial control, public procurements, auditor activities, financial accounting and the financial reporting in limits, stipulated by the legislation the Republic of Kazakhstan;";
state Item 28 in the following edition:
"28. According to Item 1 of article 32 of the Law non-execution of the notification attracts at the scheduled time suspension of account transactions by codes and accounts of objects of the state audit opened in the central authorized body on budget implementation, and also bank accounts (except for correspondent) objects of the state audit according to the procedure established by the laws of the Republic of Kazakhstan.
This Item is suspended for consideration of objections to notifications on elimination of the violations revealed by results of cameral control.
The response measures provided by this Item are not applied in cases when violations cannot be eliminated.
Suspension of account transactions by codes and accounts of objects of the state audit opened in the central authorized body on budget implementation, and also bank accounts (except for correspondent) object of the state audit, is applied on all account transactions of objects of the state audit, except for account transactions, stipulated in Item 2 articles 32 of the Law.";
appendix 1 to the specified Rules to be reworded as follows according to appendix 1 to this order;
appendix 3 to the specified Rules to be reworded as follows according to appendix 2 to this order.
2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2022 No. 113 "About approval of the procedural standard of internal state audit and the financial control "Compliance audit" (it is registered in the Register of state registration of regulatory legal acts at No. 26715) the change following:
in the Procedural standard of internal state audit and the financial control "Compliance audit" approved by the specified order:
to state the paragraph of the sixth of Item 17 in the following edition:
"the acceptability (indicators are approved with requirements of the legislation of the Republic of Kazakhstan or opinion of experts);";
state Item 20 in the following edition:
"20. The statutory auditor uses the criteria planned to application for reliable reflection of subject of audit in full. In case of limitation of audit scope according to the Plan and the Program of audit, and scope only of some areas of the legislation of the Republic of Kazakhstan, such restriction of field of the state audit accurately are reflected in the report of the statutory auditor.";
state Item 22 in the following edition:
"22. In case of identification of legal gaps in the legislation of the Republic of Kazakhstan regulating field of activity of object of the state audit, the statutory auditor reflects opinion on the revealed legal gaps in the audit report.";
state Item 48 in the following edition:
"48. The statutory auditor documents process of collection of the auditor proof in material type of the state audit (in digital system and/or on paper) according to Rules.";
to be reworded as follows appendix 1 to the specified Procedural standard according to appendix 3 to this order.
3. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first official publication;
3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
4. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.
5. This order becomes effective after ten calendar days after day of its first official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
|
It is approved The highest auditor chamber of the Republic of Kazakhstan |
|
to the Order of the Minister of Finance of the Republic of Kazakhstan of August 4, 2026 No. 523
Appendix 1
to Rules of carrying out cameral control
List of risk profiles of cameral control
|
№№ |
Name of profile of risk of cameral control |
Conditions of the choice of data of profile of risk of cameral control |
Violations of profile of risk of cameral control |
|
1. |
Establishment by the organizer, customer in the tender documentation (auction documentation) of qualification requirements and (or) conditions, not stipulated by the legislation about public procurements. |
1. The published public procurements by method of tender (auction). 2. Subject of public procurements are goods, works, services. 3. Reflection by the organizer (customer) in the tender documentation (auction documentation) of qualification requirements and conditions in defiance of articles 11 and 12 of the Law of the Republic of Kazakhstan "About public procurements" (further – the Law on public procurements), and also the principles of implementation of public procurements. |
Reflection by the organizer, customer in the tender documentation of qualification requirements and conditions, which: 1) are limited and unreasonably complicate participation of potential suppliers in public procurements; 2) directly do not follow from need of accomplishment of agreement obligations about public procurements of goods, works, services; 3) involve restriction of number of potential suppliers, including: establishment of any requirements to potential suppliers which are not measured quantitatively and (or) not administered; content of instructions on trademarks, service marks, trade names, patents, useful models, industrial designs, the name of the place of goods origin and the name of the producer determining accessory of acquired goods, work, service to the certain potential supplier; violation of the principles of implementation of public procurements. Violation of articles 11 and 12 of the Law on public procurements, and also principles of implementation of public procurements. |
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.