CONSTITUTIONAL LAW OF THE KYRGYZ REPUBLIC

of July 21, 2026 No. 115

About introduction of amendments to the constitutional Law of the Kyrgyz Republic "About Audit Chamber of the Kyrgyz Republic"

Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 24, 2026

Article 1.

Bring in the constitutional Law of the Kyrgyz Republic "About Audit Chamber of the Kyrgyz Republic" (the newspaper of "Erkin-limited liability partnership" of June 6, 2023 No. 45) the following changes:

1) in Article 3:

a) state Item 2 in the following edition:

"2) external state audit - package of measures for the analysis, assessment and check of execution republican and local budgets, extrabudgetary funds, efficiency of use of budgetary and extrabudgetary funds, the state-owned and municipal property;";

b) Items 3, of 4, 5 and 18 to recognize invalid;

c) add with Items 22 and 23 of the following content:

"22) digital (online) audit - form of implementation of the external state audit based on data analysis of the state digital technological systems and other digital information resources without direct departure to the subject of audit;

23) exit audit - the form of implementation of external state audit providing carrying out audit in the location of the subject of audit which is expressed in documentary and actual check of observance of requirements of the legislation of the Kyrgyz Republic for committed financial and economic activities, reliability and correctness of their reflection in accounting (financial) and budget reports.";

2) in Article 7:

a) in part 3:

- in Item 1 of the word to "information systems" shall be replaced with words to "digital technological systems";

- add with Item 3 following of content:

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