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

of May 26, 2026 No. 5-HK

About introduction of amendments to the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of 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 March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13647) the following changes:

in 903. The procedural standard of external state audit and financial control on holding expert and analytical action by bodies of external state audit and financial control approved by the specified normative resolution:

state Item 6 in the following edition:

"6. Provisions of this Standard do not extend to carrying out and preparation of the conclusions within provisional, current and subsequent estimate which implementation is regulated by the Presidential decree of the Republic of Kazakhstan of December 9, 2016 No. 388 "About approval of Rules of carrying out provisional estimate of the draft of the republican budget for the main directions of its expenses", the Procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets and to submission of information on work of the Highest auditor chamber and the Procedural standard of external state audit and financial control on implementation of subsequent assessment of execution of the republican budget, approved by the normative resolution of Calculating committee on control of execution of the republican budget (further - Calculating committee) of March 31, 2016 No. 5-HK (it is registered in the Register of state registration of regulatory legal acts No. 13647).";

4) and 5) of Item 7 to state subitems in the following edition:

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