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

of November 21, 2023 No. 19-HK

About introduction of amendments to the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 21-HK "About approval of Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector"

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 30, 2015 No. 21-HK "About approval of Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector" (it is registered in the Register of state registration of regulatory legal acts No. 12595) the following changes:

in Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of the subjects of the quasi-public sector approved by the specified normative resolution:

state Item 3 in the following edition:

"3. Audit of special purpose is booked on initiative basis of the audited subject (in voluntary procedure) in case of the total amount of scope of the audited means the twenty-thousandfold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year, used in year suffices.

In audit opinion movements of budgetary funds from the administrator of the budget program to the final receiver of budgetary funds when using by subjects of the quasi-public sector of budgetary funds in type are reflected:

1) budget credits;

2) loans (the state and guaranteed by the state loans, and also loans attracted under the guarantee of the state);

3) budget investments (forming and (or) increase in the authorized capital of legal entities, creation and (or) development of assets of the state by implementation of budget investment projects);

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