JOINT NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN AND ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 5, 2026 No. 6-HK, 5 of June, 2026 No. 372

About modification in joint the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 9-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 589 "About approval of Rules of interaction of bodies of the state audit and financial control"

According to Item 3 of article 46 of the Law of the Republic of Kazakhstan "About the state audit and financial control" the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES and the Minister of Finance of the Republic of Kazakhstan ORDERS:

1. Introduce in joint the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 9-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 589 "About approval of Rules of interaction of bodies of the state audit and financial control" (the following change is registered in the Register of state registration of regulatory legal acts at No. 12577):

The rules of interaction of bodies of the state audit and financial control approved by the specified joint normative resolution and the order to be reworded as follows according to appendix to the presents joint to the normative resolution and the order.

2. To provide to department of planning, certification and methodology of the Highest auditor chamber in the procedure established by the legislation:

1) the direction of the copy of the presents of the joint normative resolution and order in electronic form in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of the presents of the joint normative resolution and order on Internet resource of the Highest auditor chamber.

3. To assign control of execution of the presents of the joint normative resolution and the order to the chief of staff of the Highest auditor chamber and the supervising vice-Minister of Finance of the Republic of Kazakhstan.

4. The presents the joint normative resolution and the order become effective on July 1, 2026.

Appendix

to joint to the normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan and the Order of the Minister of Finance of the Republic of Kazakhstan of June 5, 2026 No. 6-HK, 5 of June, 2026 No. 372

Rules of interaction of bodies of the state audit and financial control

Chapter 1. General provisions

1. Rules of interaction of bodies of the state audit and financial control (further – Rules) are developed according to Item 3 of article 46 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law).

2. Rules are applied in case of interaction of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber), authorized body on internal state audit (further – Authorized body) and its territorial subdivisions, audit committees of the capital, areas and the cities of republican value (further – audit committees) concerning forming of the list of objects of the state audit for the corresponding year, carrying out the state audit and financial control (further – auditor actions), registrations of results and realization of materials of parallel and joint check, and also preparation of information on indicators of work of bodies of the state audit and financial control.

3. Exchange of information between the Highest auditor chamber, Authorized body and its territorial subdivisions, audit committees (further – bodies of the state audit) is performed according to these rules and other regulatory legal acts.

Chapter 2. Order of interaction of the Highest auditor chamber, Authorized body and its territorial subdivisions, audit committees when forming lists of objects of the state audit.

4. The authorized body and audit committees till September 15 of the year preceding planned send to the Highest auditor chamber (in the presence) orders of the President of the Republic of Kazakhstan, persons of Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, Kurultai of the Republic of Kazakhstan authorized by it, the requests of the Highest auditor chamber which are under consideration with application of copies of the corresponding orders and requests regarding holding auditor actions.

5. Audit committees till September 15 of the year preceding planned send to Authorized body and territorial subdivisions of Authorized body of one administrative and territorial unit (in the presence) orders of the President of the Republic of Kazakhstan authorized by it persons of Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, Kurultai of the Republic of Kazakhstan, the requests of the Highest auditor chamber which are under consideration with application of copies of the corresponding orders and requests regarding holding auditor actions.

6. Territorial subdivisions of Authorized body till September 15 of the year preceding planned send to Audit committee (in the presence) orders of the President of the Republic of Kazakhstan, the persons of Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, Kurultai of the Republic of Kazakhstan authorized by it which are under consideration with application of copies of the corresponding orders and requests regarding holding auditor actions.

7. The highest auditor chamber and Authorized body till October 25 of the year previous planned taking into account items 4 and 5 these rules exchange preliminary drafts of lists of objects of the state audit (further – the preliminary draft of the list).

The preliminary draft of the list includes the name of objects of the state audit and financial control (further – objects of the state audit), the BIN of object of the state audit, type of audit and type of check, the name of auditor action, terms of implementation of the state audit and in case of need the forecast for the planned scope amounts the state audit of budgetary funds and assets of the state with breakdown by years and other parameters of auditor action, taking into account functional features of bodies of the state audit.

8. The highest auditor chamber from the date of receipt of the preliminary draft of the list of Authorized body within three working days sends preliminary drafts of lists of the Highest auditor chamber and Authorized body to audit committees.

9. Audit committees within five working days from the date of receipt of the preliminary draft of the list of the Highest auditor chamber, send offers on holding parallel or joint auditor actions to the Highest auditor chamber.

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