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

of December 8, 2023 No. 22-HK

About modification and amendments 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"

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 amendments:

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

state Item 12 in the following edition:

"12. When forming the draft of the List of objects of the state audit of bodies of external state audit and financial control:

1) are subject to consideration and accounting:

orders of the President of the Republic of Kazakhstan and its Administration;

the international obligations in the field of the state audit and financial control;

results of the risks assessment of objects of the state audit performed by the structural division responsible for planning;

statistical data of social and economic development, including by spheres of public administration and industries of economy;

2) are analyzed regarding feasibility of inclusion in the List:

recommendations of Parliament of the Republic of Kazakhstan following the results of consideration of reports of the Government of the Republic of Kazakhstan and the Highest auditor chamber about execution of the republican budget for the next financial year;

recommendations of the relevant maslikhats by results of consideration of performance reports of the local budget and Audit committees for the next financial year;

offers (information) of law enforcement and special state bodies;

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