of March 19, 2024 No. 161
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of the procedural standard "Financial records audit"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of the procedural standard "Financial records audit" (it is registered in the Register of state registration of regulatory legal acts at No. 15209) the following changes:
in the procedural standard "Financial records audit" approved by the specified order:
the second Item 2 to state part in the following edition:
"The financial reporting of the public institutions containing at the expense of republican and local budgets, in amount, and also in forms and Rules of creation and accounts presentation (further - Forms, Rules of creation and accounts presentation), approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 is subject to financial records audit (it is registered in the Register of state registration of regulatory legal acts at No. 15594), and consolidated financial statements of administrators of the budget programs containing at the expense of republican and local budgets in amount and in the forms established by Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 (it is registered in the Register of state registration of regulatory legal acts at No. 14624).";
third to state the paragraph to part one of Item 76 in the following edition:
"forms and Rules of creation and accounts presentation;";
the twelfth to state the paragraph to part one of Item 160 in the following edition:
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