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

of March 31, 2025 No. 2-HK

About introduction of amendments to 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:

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

state Item 161 in the following edition:

"161. Transfer of materials by the Highest auditor chamber to law enforcement agencies is performed according to the Rules of transfer of materials of the state audit on the revealed offenses when carrying out external state audit and financial control approved by the joint normative resolution of the Highest auditor chamber of February 9, 2024 No. 4-HK and orders of the Chairman of the Agency of the Republic of Kazakhstan on anti-corruption (Anti-corruption service) of February 21, 2024 No. 41, of the Chairman of the Agency of the Republic of Kazakhstan on financial monitoring of March 1, 2024 No. 1 and the Attorney-General of the Republic of Kazakhstan of March 12, 2024 No. 37 (it is registered in the register of regulatory legal acts for No. 34165).

Transfer of materials by Audit committees to law enforcement agencies is performed according to the joint orders approved by audit committees and law enforcement agencies.";

state Item 182 in the following edition:

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