of September 7, 2026 No. 13-HK
About modification and amendments in normative resolutions 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" and of July 30, 2020 No. 6-HK "About approval of Rules of carrying out 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 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 and amendments:
in 100. The procedural standard of external state audit and financial control on carrying out audit of efficiency approved by the specified normative resolution:
state Item 11 in the following edition:
"11. Audit of efficiency according to competences of bodies of audit (The highest auditor chamber of the Republic of Kazakhstan, audit committees of the capital, areas, cities of republican value (further - Audit committees)) begins with advance planning, forming of the list of objects of the state audit and is performed on the stages provided by the Rules of carrying out external state audit and financial control approved by the normative resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK (it is registered in the Register of state registration of regulatory legal acts No. 21070) (further - Rules).";
9) of Item 15 to state the subitem in the following edition:
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