ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 5, 2026 No. 1

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2022 No. 113 "About approval of the procedural standard of internal state audit and the financial control "Compliance audit"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2022 No. 113 "About approval of the procedural standard of internal state audit and the financial control "Compliance audit" (it is registered in the Register of state registration of regulatory legal acts at No. 26715) the following changes and amendment:

in the procedural standard of internal state audit and the financial control "Compliance audit" approved by the specified order:

state Item 41 in the following edition:

"41. The significant effect on determination of method of selection and amount of selection accords welcome to stratification - division of residual set into separate groups, such as:

the budget request of the administrator of budget programs - residual set is divided into groups on budget programs and subprogrammes taking into account requirements of Article 75 of the Budget code of the Republic of Kazakhstan regarding forming, justification and compliance of budget request to the approved plans and indicators;

works on the design estimates (DE) - residual set is divided into groups on local estimates and work types;

the plan of public procurements - to divide residual set of purchases by the number of the made changes, methods of implementation of public procurements or in subject of purchases (goods, works, services).";

add with Item 55-1 in the following edition:

"55-1. The compliance audit results provided in solutions (orders) of services of internal audit regarding violation of requirements of the budget legislation of the Republic of Kazakhstan are implemented also by means of rendering the advisory help in elimination of violations and reduction by them in compliance with the budget legislation of the Republic of Kazakhstan.";

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