ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2025 No. 755

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 16689) the following changes:

in the Rules of carrying out internal state audit and financial control by authorized body on internal state audit and financial control approved by the specified order:

be reworded as follows Item 101-1:

"101-1. The head of object of the state audit within 2 (two) working days from the date of receipt of the audit report notifies on the revealed violations of subjects of entrepreneurship and other persons whose interests are infringed by auditor actions of the state audit in writing by means of information systems and/or e-mail, and also mail service.

Subjects of entrepreneurship and other persons (physical persons and legal entity) which interests are infringed by auditor actions in case of disagreement with the revealed violations in time no more than five working days from the date of receipt of the notification send the line item (objections) to object of the state audit.

The line item (objections) of persons provided by part two of this Item goes object of the state audit to bodies of the state audit and financial control within the term specified in the subitem 4) of Item 1 of article 37 of the Law and is considered along with objections of object of the state audit.

When giving objection in the Appeal commission object of the state audit considers notes of subjects of entrepreneurship and other persons to the audit report and/or the audit report according to the financial reporting.";

state Item 111 in the following edition:

"111. In audit opinion information on the means compensated and recovered by object of the state audit is reflected during auditor action (by performance of works, rendering services, delivery of goods and (or) reflection and (or) to reduction on accounting of the revealed amounts of violations), proposed measures of reaction of financial control and measures, stipulated by the legislation in the field of public procurements.";

state Item 117 in the following edition:

"117. Financial control is exercised by department and its territorial subdivisions within competence, the stipulated in Clause 5 Laws, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan, by means of ensuring compensation in the budget, recoveries by performance of works, rendering services, delivery of goods and (or) reflection and (or) to reduction on accounting of the revealed amounts of violations, execution of instructions and accountability of perpetrators.";

state Item 119 in the following edition:

"119. In the instruction are specified code of receipts on the amounts of the violations which are subject to compensation in the budget, need of recovery of violations by performance of works, rendering services, delivery of goods and (or) reflection on accounting and (or) reduction of funding plan of the revealed amounts of violations and also accountability of perpetrators and taking measures, stipulated by the legislation in the field of public procurements.";

appendix 7 to the specified Rules to be reworded as follows according to appendix 1 to this order;

appendices 12, 13, 14, 15 and 16 to the specified Rules to be reworded as follows according to appendices 2, of 3, of 4, 5 and 6 to this order;

in the Rules of carrying out internal state audit and financial control of internal audit by services approved by the specified order:

be reworded as follows Item 72-1:

"72-1. The head of object of the state audit within 2 (two) working days from the date of receipt of the audit report notifies on the revealed violations of subjects of entrepreneurship and other persons whose interests are infringed by auditor actions of the state audit in writing by means of information systems and/or e-mail, and also mail service.

Subjects of entrepreneurship and other persons (physical persons and legal entity) which interests are infringed by auditor actions in case of disagreement with the revealed violations in time no more than five working days from the date of receipt of the notification send the line item (objections) to object of the state audit.

The line item (objections) of persons provided by part two of this Item goes object of the state audit to bodies of the state audit and financial control within the term specified in the subitem 4) of Item 1 of article 37 of the Law and is considered along with objections of object of the state audit.

When giving objection in Council for the state audit and risks (further – Council) object of the state audit considers notes of subjects of entrepreneurship and other persons to the audit report.";

state Item 83 in the following edition:

"83. Financial control is exercised by services of internal audit according to the subitem 3) of Item 2 of article 5 of the Law, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan, by means of ensuring compensation in the budget, recoveries by performance of works, rendering services, delivery of goods and (or) reflection on accounting and (or) reduction of funding plan of the revealed amounts of violations, execution of decisions about ustraneniye of the revealed violations and accountability of perpetrators.";

state Item 88 in the following edition:

"88. Person responsible for holding auditor action within 5 (five) working days from the date of receipt of information (supporting documents) from object of the state audit carries out the analysis of completeness of accomplishment by object of the state audit of recommendations.

In case of complete examination of recommendations and elimination of violations by means of ensuring compensation in the budget, recoveries by performance of works, rendering services, delivery of goods and (or) reflection and (or) to reduction on accounting of the revealed amounts of violations, and accountability of perpetrators, the certificate of completion of auditor action for form according to appendix 14 to these rules is constituted and signed by the head of group of the state audit.";

state Item 100 in the following edition:

"100. Council is created in the form of advisory advisory body and acts on the basis of the Regulations on it.";

appendices 7 and 7-1 to the specified Rules to be reworded as follows according to appendices 7 and 8 to this order;

appendices 11 and 12 to the specified Rules to be reworded as follows according to appendices 9 and 10 to this order;

appendix 14 to the specified Rules to be reworded as follows according to appendix 11 to this order;

appendix 16 to the specified Rules to be reworded as follows according to appendix 12 to this order.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

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