On approval of the Rules for Conducting External State Audit and Financial ControlRegulatory Resolution of the Accounting Committee for Control over the Execution of the Republican Budget dated July 30, 2020 No. 6-NK.Registered with the Ministry of Justice of the Republic of Kazakhstan on August 7, 2020, No. 21070.                                                                                                   

 In accordance with subparagraph 9) of paragraph 4 of Article 12 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control", the Supreme Audit Chamber of the Republic of Kazakhstan (hereinafter referred to as the Supreme Audit Chamber) DECIDES:

     The footnote. The preamble is in the wording of the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 02/24/2023 No. 8-NK (effective ten calendar days after the date of its first official publication).     1. To approve the Rules for Conducting External State Audit and Financial Control in accordance with Appendix 1 to this regulatory resolution.

     2. To invalidate certain regulatory resolutions of the Accounts Committee in accordance with Appendix 2 to this regulatory resolution.

     3. The Legal Department of the Accounts Committee, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:

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

     2) posting of this regulatory resolution on the Internet resource of the Accounts Committee.

     4. Control over the implementation of this regulatory resolution shall be entrusted to the Chief of Staff of the Accounts Committee.

     5. This regulatory resolution shall enter into force upon the expiration of ten calendar days after the date of its first official publication.

     Chairman of the Accounts Committee for Control ofthe Republican Budget Execution N. Godunova    Appendix 1to the regulatory resolutionThe Accounting Committeefor Control over the executionof the republican budgetdated July 30, 2020 No. 6-NKRules for conducting external State audit and financial control     The footnote. The rules are amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 08/22/2023 No. 15-NK (effective ten calendar days after the date of its first official publication).

Chapter 1. General provisions     1. The Rules for Conducting External State Audit and Financial Control (hereinafter referred to as the Rules) have been developed in accordance with subparagraph 9) of paragraph 4 of Article 12 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control" (hereinafter referred to as the Law), as well as taking into account acceptable provisions of International Standards of the International Organization of Supreme Audit Institutions (INTOSAI) ISSAI 100 - 400.

     2. The Rules determine the procedure for forming the list of state audit facilities of the Supreme Audit Chamber of the Republic of Kazakhstan (hereinafter referred to as the Supreme Audit Chamber) and audit commissions of regions, cities of republican significance, and the capital (hereinafter referred to as the Supreme Audit Chamber). – Audit commissions) for the relevant year, planning, conducting an external state audit, processing documents based on its results, exercising financial control, organizing monitoring and monitoring the implementation of recommendations given in the audit report, and Prescriptions of external state audit and financial control bodies based on the results of an external state audit, media coverage of the results of the audit event, and accounting of state audit materials.

     3. The following concepts are used in these Rules:

     1) audit procedures – actions carried out during an audit event in accordance with the program of its implementation, necessary to achieve the objectives of the audit event.;

     2) audit event – a set of actions aimed at preparing, conducting, and executing audit reports and audit opinions based on the results of the state audit;

     3) resolution – a document of the bodies of external state audit and financial control, which approves the auditor's report.;

     4) materials of the state audit and financial control – documents necessary for conducting a state audit, as well as documents compiled based on its results and attached audit evidence;

     5) bodies of external state audit and financial control – the Supreme Audit Chamber, Audit Commissions;

     6) objects of state audit and financial control – state bodies, state institutions, quasi-public sector entities, as well as recipients of budgetary funds (hereinafter referred to as objects of state audit);

     7) quality control of the state audit is the verification and (or) analysis of documents compiled by state auditors and other authorized officials of state audit and financial control bodies for compliance with the standards of state audit and financial control when conducting a state audit;

     8) an order is a mandatory act of the bodies of external state audit and financial control, sent to state bodies, organizations and officials, to eliminate identified violations and (or) the causes, conditions contributing to them, as well as to take responsibility measures provided for by the laws of the Republic of Kazakhstan to persons who committed these violations.;

     9) assignment - the official document authorizing the audit event and verification of the execution of decisions of the external state audit and financial control body is issued on a strict reporting form with registration with the authorized body in the field of legal statistics and special accounting in accordance with the order of the Acting Prosecutor General of the Republic of Kazakhstan dated December 25, 2020 No. 162 "On approval of the Rules of Registration acts of appointment, additional acts on extending the terms of inspection and preventive control and supervision with a visit to the subject (object) of control and supervision and their cancellation, notifications on suspension, resumption, extension of the terms of inspection and preventive control and supervision with a visit to the subject (object) of control and supervision, changes in the composition of participants and the submission of information accounting documents on inspection and preventive control and supervision with visits to the subject (object) of control and supervision and their results" (registered in the Register of State Registration of Regulatory Legal Acts No. 21964).

     4. External state audit and financial control is an integral part of the public administration system and is aimed at increasing transparency, efficiency, and responsibility for the use of budgetary funds, state assets, and the quasi-public sector.

     5. The conduct of external state audit and financial control is regulated by Law, the General Standards of State Audit and Financial Control, the Procedural Standards of External State Audit and Financial Control and these Rules.

     6. The bodies of external state audit and financial control, in accordance with the competence established by Law, provide for the conduct of audit activities by types - efficiency audit, compliance audit and audit of financial statements. The specifics of conducting audit activities by type of state audit are determined by the relevant Procedural Standards of External State Audit and Financial Control, approved by the regulatory resolution of the Accounts Committee for Control over the Execution of the Republican Budget (hereinafter – the Accounts Committee) dated March 31, 2016, No. 5-NK (registered in the Register of State Registration of Regulatory Legal Acts No. 13647) (hereinafter referred to as Procedural Standards).

     7. All stages of the auditing activities of the external state audit and financial control bodies, all activities of state auditors, including materials (conclusions) issued based on the results of the state audit, are subject to quality control. Quality control is carried out in the manner prescribed by law. The procedural standard of External State Audit and Financial Control for the implementation of quality control by external state audit and financial control bodies, approved by the regulatory resolution of the Accounts Committee dated March 31, 2016 No. 5-NK (registered in the Register of State Registration of Regulatory Legal Acts No. 13647, hereinafter – 750. Procedural Standard).

     8. The procedure for planning and conducting joint and parallel audits conducted by external state audit and financial control bodies among themselves, as well as with state audit and financial control bodies, is regulated by the Rules of Interaction between State Audit and Financial Control bodies, approved by the joint regulatory resolution of the Accounts Committee dated November 28, 2015 No. 9-NK and the order of the Minister of Finance of the Republic of Kazakhstan dated November 27, 2015 No. 589 (registered in the Register of State Registration of Regulatory Legal Acts No. 12577).

Chapter 2. Formation of the List of objects of state auditParagraph 1. Formation of the draft List of objects of state audit     9. The state audit is conducted on the basis of the list of state audit facilities of the Supreme Audit Chamber (Audit Commission) for the relevant year (hereinafter referred to as the List of State Audit Facilities).

     10. The list of objects of state audit is formed in accordance with Article 18 of the Law.

     11. The list of objects of the state audit of the Supreme Audit Chamber and the Audit Commissions is formed in the Integrated Information System of the Supreme Audit Chamber (hereinafter – AIS VAP).

     12. When forming a draft List of objects of state audit of external state audit and financial control bodies:

     1) the following are subject to review and accounting:

     instructions of the President of the Republic of Kazakhstan and his Administration;

     international obligations in the field of public audit and financial control;

     the results of the risk assessment of the objects of the state audit carried out by the structural unit responsible for planning;

     statistical data on socio-economic development, including in the context of public administration and economic sectors;

     2) are analyzed for the expediency of inclusion in the List:

     recommendations of the Parliament of the Republic of Kazakhstan on the results of consideration of reports of the Government of the Republic of Kazakhstan and the Supreme Audit Chamber on the execution of the republican budget for the next fiscal year;

     recommendations of the relevant maslikhats based on the results of consideration of reports on the implementation of the local budget and Audit commissions for the next financial year;

     proposals (information) from law enforcement and special government agencies;

     proposals of the Supreme State Audit Bodies of foreign countries on conducting joint and parallel audit activities, as well as audit commissions of regions, cities of republican significance, and the capital on joint (parallel) audit;

     appeals from government agencies, audit commissions, individuals and legal entities;

     the results of media monitoring of violations during the formation and expenditure of budget funds and assets, the implementation of documents of the State Planning System and budget investments.

     The footnote. Paragraph 12 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 08.12.2023 No. 22-NK (effective ten calendar days after the date of its first official publication).     13. The choice of the audit activity direction is justified by the following criteria:

     compliance of the audit activity direction with the competencies established by Law;

     the presence of risks in the formation and (or) use of budgetary funds and assets, as well as the activities of state audit facilities, which can potentially lead to negative results;

     audit coverage of the budget for the planned year in accordance with the priority areas of budget spending and assets;

     There is a need to evaluate the effectiveness based on the results of the interim implementation or at the stage of completion of the implementation of documents of the State Planning System, setting them for the loss of commissioning facilities at the expense of budgetary funds and assets.

     Priority should be given to budget programs, administrators of budget programs, quasi-public sector entities, and State Planning System documents classified as high and medium risk groups when selecting public audit facilities.

     14. The internal procedure for forming the list of objects of state audit of the Supreme Audit Chamber (Audit Commission) is carried out in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Audit Commission).

Paragraph 2. Procedure for approving and approving the List of State Audit Facilities of the Supreme Audit Chamber     15. By October 25 of the year preceding the planned one, the Supreme Audit Chamber shall send a preliminary draft of the List of State Audit Facilities, drawn up in accordance with Annex 1 to these Rules, to the authorized body for internal state audit (hereinafter referred to as the Authorized Body) and the audit commissions.

     16. The Supreme Audit Chamber coordinates the objects of the state audit and the projected amounts of budget funds and assets covered by the state audit, and works out the issues of conducting a joint, parallel audit by November 20 of the year preceding the planned one with the audit commissions and by November 10 of the year preceding the planned one with the Authorized Body with the preparation of a protocol.

     17. The Supreme Audit Chamber shall send the final draft of the List of State Audit Facilities to the Authorized Body and audit commissions by November 20 of the year preceding the planned one.

     18. The agreed draft List of State Audit Facilities by December 10 of the year preceding the planned one is reviewed and approved at a meeting of the Supreme Audit Chamber.

     19. The internal procedure for approving and approving the List of State Audit Facilities is carried out in accordance with the procedure established by the regulations of the Supreme Audit Chamber.

Paragraph 3. Procedure for coordination and approval of the List of objects of state audit by the Audit Commissions     20. By November 10 of the year preceding the planned one, the Audit Commission shall coordinate the issues of conducting joint, parallel audits carried out by the Supreme Audit Chamber and the state audit and financial control bodies in order to include them in the draft List of State Audit Facilities.

     21. By December 5 of the year preceding the planned one, the Audit Commission shall send a preliminary draft of the List of state Audit Facilities in accordance with Annex 1 to these Rules to the Supreme Audit Chamber and the territorial subdivision of the Authorized Body.

     22. The agreed draft List of State Audit Facilities by December 25 of the year preceding the planned one is reviewed and approved at a meeting of the Audit Commission.

     23. The internal procedure for approving and approving the List of State Audit Facilities is carried out in accordance with the procedure established by the rules of procedure of the Audit Commission.

Paragraph 4. Making changes to the List of objects of state audit, sending the List to interested bodies and its placement     24. Within five working days from the date of registration of orders approving the Lists of objects of state audit, the Supreme Audit Chamber (Audit Commission), through the electronic document management information system (hereinafter referred to as IED) and (or) in writing by mail, they are sent.:

     the order approving the List of objects of State audit of the Supreme Audit Chamber - to the Authorized Body, audit commissions, authorized body in the field of legal statistics and special accounting;

     orders approving the Lists of objects of state audit of the Audit Commissions – the Supreme Audit Chamber, the territorial division of the Authorized body, the authorized body in the field of legal statistics and special accounting.

     25. Within five working days from the date of registration of orders on amendments (additions) to the approved Lists of objects of state audit through the IED and (or) in writing by mail, they are sent:

     order on amendments (additions) to the List of State Audit Facilities of the Supreme Audit Chamber - to the authorized body in the field of legal statistics and special accounting, as well as to the Authorized Body and audit commissions;

     the order on amendments (additions) to the List of objects of state audit of the Audit Commissions - to the authorized body in the field of legal statistics and special accounting, as well as the Supreme Audit Chamber and the territorial division of the Authorized Body.

     26. The Supreme Audit Chamber (the Audit Commission) shall, within five calendar days from the date of approval and introduction of amendments (additions), post the List of objects of state audit on the Internet resource of the Supreme Audit Chamber (the Audit Commission).

     27. In order to avoid duplication of audit activities, changes in the lists of objects of state audit bodies are monitored on an ongoing basis.:

     The Supreme Audit Chamber in relation to the lists of facilities of the Authorized Body and audit commissions;

     Audit commissions in relation to the lists of objects of the Supreme Audit Chamber and the relevant territorial divisions of the Authorized Body.

     28. Within five working days after the approval of the List of State Audit Facilities by the Supreme Audit Chamber (the Audit Commission), an annual meeting plan is drawn up in accordance with the procedure established by the regulations of the Supreme Audit Chamber (the Audit Commission).

     29. Following the results of the reporting period, the Chairman of the Supreme Audit Chamber (Auditing Commission) is provided with information on the implementation of the List of State Audit Facilities.

     30. In accordance with paragraph 2 of Article 18 of the Law, changes may be made to the List of State Audit Facilities.

     The grounds for making changes to the List of objects of State Audit of the Supreme Audit Chamber are the instructions of the President of the Republic of Kazakhstan and the initiative of the Chairman of the Supreme Audit Chamber.

     The grounds for making changes to the List of objects of State Audit of the Audit Commission are the instructions of the President of the Republic of Kazakhstan, requests from the Supreme Audit Chamber based on instructions from the Administration of the President of the Republic of Kazakhstan, decisions of the relevant maslikhats and the initiative of the Chairman of the Audit Commission.

     The list of objects of external state audit and financial control bodies may be amended on the grounds provided for in paragraphs 52, 81 of these Rules.

     31. Amendments to the List of State Audit Facilities are made taking into account the request for an audit event by a member of the Supreme Audit Chamber (Audit Commission) in accordance with Annex 2 to these Rules (hereinafter referred to as the Application) and in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Audit Commission).

Chapter 3. Planning and conducting a separate state auditSection 1. Planning of a separate state audit     32. Preparation for an audit event is its initial stage, at which the following activities are carried out::

     1) formation of the State audit group;

     2) preliminary examination of state audit facilities;

     3) drawing up a program for conducting a state audit (hereinafter referred to as the Audit Program), instructions for conducting audit activities, joint and parallel audits (hereinafter referred to as Instructions), which are acts on the appointment of an audit.

     According to article 1 of the Law, an audit event may be conducted remotely electronically through the use of information technology, taking into account:

     1) putting into commercial operation the information system of the state audit facility and its full functioning;

     2) providing technical training to the state audit group on the use of the information system of the state audit facility;

     3) providing the state audit group with the opportunity to work remotely.

     When conducting an audit event electronically, sending and receiving state audit materials is carried out using information technology through an electronic digital signature.

     33. Preparation for a separate state audit is carried out depending on the type of state audit in accordance with the relevant Procedural Standard.

Paragraph 1. Formation of the State Audit Group     34. The direct supervision of the audit event is carried out by a member of the Supreme Audit Chamber (Audit Commission), responsible for conducting the state audit, in accordance with the areas of work assigned to him.

     35. The State Audit Group is formed prior to the start of a preliminary study of state audit facilities, taking into account the requirements for eliminating conflicts of interest between group members and state audit facilities, in accordance with the Laws of the Republic of Kazakhstan "On Combating Corruption", "On the Civil Service of the Republic of Kazakhstan", "On State Audit and Financial Control".

     36. The formation of the state audit group is carried out in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Auditing Commission).

     37. The bodies of external state audit and financial control, within the limits of their powers, may involve experts in order to perform the tasks assigned to them in accordance with paragraph 8 of Article 18 of the Law. The involvement of experts is carried out in accordance with the procedure provided for by the Law. The procedural standard for External State Audit and Financial Control on the involvement of audit organizations and experts in conducting state audits and expert analytical activities, approved by the regulatory resolution of the Accounts Committee dated March 31, 2016 No. 5-NK (registered in the Register of State Registration of Regulatory Legal Acts No. 13647).

Paragraph 2. Preliminary examination of state audit facilities     38. Preliminary examination of state audit facilities is carried out by all participants of the state audit group without visiting the state audit facility, with the exception of audit activities carried out in accordance with the legislation of the Republic of Kazakhstan on the protection of state secrets, by collecting and analyzing information about their activities necessary to clarify the type of state audit, the type of audit and objects of state audit, the amount of funds and assets covered by the audit activity, the timing of the state audit, to determine the issues of the state audit, including updating the data provided in the information on the expenditure of funds and the results of ongoing control conducted in accordance with Article 97 of the Budget Code of the Republic of Kazakhstan.

     39. In the course of a preliminary study based on the analysis of information about the object of state audit, depending on the type of state audit:

     1) an analysis of the state of the audited sphere, including public administration and (or) economic sectors, socio-economic development in the regional and (or) country context is carried out.;

     2) the basic indicators provided for in Article 4 of the Law are determined;

     3) special indicators are determined, provided for by the relevant procedural standards for audit types and methodological documents.;

     4) risks are assessed - the existence of any factors (actions or events) that have a negative impact on the formation and use of budgetary funds and assets in the audited area or the financial and economic activities of the subject of state audit, which may result in violations and systemic deficiencies;

     5) the degree of effectiveness of internal control of the activities of the state audit facility is being studied;

     6) the audit sample is justified (determining the level of materiality, if necessary) and the audit risk is assessed.

     40. At the preliminary study stage, the objectives, questions, and criteria of the audit activity are formulated.

     The performance audit criteria formulated by the State audit group at the preliminary study stage are sent to the audited entity for discussion by a letter signed by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event.

     41. As part of the performance audit, a list of basic and special performance criteria is formed (hereinafter referred to as the List of Criteria).

     42. The procedure for determining the level of materiality, the sectors (spheres) most significant for state audit, risk assessment and internal control system of state audit facilities, and audit methods is determined depending on the type of state audit based on relevant procedural standards for audit types and methodological documents.

     43. The State Audit Group conducts a preliminary study of the activities of state audit facilities within the time limits stipulated in the List of State Audit Facilities.

     44. The basis for conducting a preliminary study on audit activities carried out in accordance with the legislation of the Republic of Kazakhstan on the protection of state secrets is the presence of a signed Order for a preliminary study by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, issued in accordance with Appendix 3 to these Rules.

     45. The notification of the preliminary examination, drawn up in accordance with Appendix 4 to these Rules, is sent to the state audit facility no later than the day it begins.

     A request for the provision of information, documentation, information and materials (evidence) is sent to the State audit facility in accordance with Annex 5 to these Rules (hereinafter referred to as the Request for the Provision of Documents).

     46. The State Audit Group during the preparatory stage for the audit event:

     1) conducts an analysis of information sources for a preliminary study of the activities of state audit facilities;

     2) collects information from available sources, a single database and sends Requests for documents to state audit institutions, officials, individuals and legal entities in accordance with Article 21 of the Law.

     47. During the preliminary examination of the object of the state audit, the state audit group necessarily considers:

     1) audit reports on the results of a special purpose audit of quasi-public sector entities and the results of an audit conducted in accordance with the legislation of the Republic of Kazakhstan on auditing and the Law on State Audit on the use of budgetary funds, loans, related grants, assets of the state and quasi-public sector entities, state and state-guaranteed loans, as well as loans, attracted under the guarantee of the state;

     2) issues of conducting an audit event (audit or control) by the state audit bodies for the purpose, period covered by the state audit, coinciding with the planned state audit of the Supreme Audit Chamber (Audit Commission).

     48. The list of documents and information to be reviewed during the preliminary examination is determined by the relevant procedural standards for audit types and methodological documents.

     49. If, at the stage of preliminary examination, it is revealed that a state audit has been conducted at the state audit facility by the state audit authorities for the purpose, period covered by the audit event, coinciding with the audit event of the Supreme Audit Chamber, then the state audit group of the Supreme Audit Chamber conducts a procedure for recognizing the results of the state audit. The results of the state audit are recognized in accordance with the law. The procedural standard of External State Audit and Financial Control for the recognition of state audit results, approved by the regulatory resolution of the Accounts Committee dated March 31, 2016 No. 5-NK (registered in the Register of State Registration of Regulatory Legal Acts No. 13647).

     50. If the results of a state audit conducted by another state audit body are recognized, the audit event is not conducted or is conducted with a reduction in the volume of the state audit. The recognition results are taken into account when forming the Audit Program.

     51. In accordance with the conducted study and analysis of the available and received data based on the results of a preliminary study of state audit facilities:

     1) the type of state audit, the type of audit and the objects of the state audit, the amount of funds, assets, and the period covered by the state audit are clarified, taking into account the recognition (non-recognition) of the results of the state audit, risk assessment, and the results of the audit sample.;

     2) objects of state audit are distributed among state auditors, and when conducting joint and parallel audits, between state bodies and state audit bodies.;

     3) the objects of the counter check are determined;

4) the composition of the state audit group is being clarified;

     5) the assistants, experts involved in conducting the state audit, and specific issues of the state audit planned for their assignment are determined.;

     6) issues of obtaining permits in cases of conducting a state audit at sensitive facilities are being worked out.;

     7) a list of documents and information is compiled for the implementation of the audit event, with the aim of including it in the Requirement for the performance of duties of the head of the state audit facility (the official with whose knowledge the audit event is being carried out);

     8) the sources of information necessary for conducting the planned state audit are determined.;

     9) the audit group shall compile information on the results of a preliminary study of the objects of the state audit in accordance with Annex 6 to these Rules.

     52. Amendments to the List of objects of state Audit are carried out in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Auditing Commission) with appropriate justification when:

     1) conducting a state audit by state audit bodies and recognizing their results;

     2) seizure by law enforcement agencies of title documents, including primary documents;

     3) conducting, on the date of the planned state audit, an audit by a law enforcement agency or an unscheduled audit by another state audit agency for the purpose, budget programs and the period planned by the audit event;

     4) transfer of the audit object to the jurisdiction of another authorized management body or administrative-territorial change;

     5) changes in the timing and scope of the audit activity;

     6) in the cases provided for in subparagraphs 1), 3) of paragraph 51 of these Rules.

     The decision to amend the List of State Audit Facilities is made by the Chairman of the Supreme Audit Chamber (Auditing Commission).

Paragraph 3. Preparation of the Audit Program and Instructions     53. Based on a preliminary study of the objects of the state audit, taking into account the recognition (non-recognition) of the results of the state audit, the state audit group draws up an Audit Program in accordance with Annex 7 to these Rules, an Expert opinion on the results of the recognition of the results of the state audit (in the case of a recognition procedure).

     54. The audit program includes general information about the audit event, as well as audit indicators and issues related to state audit facilities aimed at achieving the objectives of the audit event.

     55. The issues of the Audit Program should be aimed at achieving the objectives of the audit activity.

     56. In the Audit Program and the Assignment, the purpose of the audit event is determined based on the subject matter (name of the audit event) and the type of state audit provided for in the List of Objects of State Audit.

     57. In the case of performance audits at several state audit facilities, the type of state audit is indicated for each state audit facility, depending on the objectives of the state audit at that facility.

     58. The basis for conducting an audit event is the existence of an Order for conducting an audit event signed by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, in accordance with the List of objects of State Audit. A separate Order is issued for each object of the state audit.

     59. An order to conduct an audit event and an Order to conduct a counter (joint, parallel) audit are drawn up in accordance with Annex 8 to these Rules.

     60. In order to carry out quality control, the structural unit responsible for conducting the state audit, no later than eight working days before entering the audit facility, shall submit to the structural unit responsible for conducting quality control (the structural unit defined by the regulations of the Audit Commission):

     1) information on the results of the preliminary examination of the objects of the state audit, with the attachment of an expert opinion on the results of the recognition of the results of the state audit and materials subject to recognition (in the case of the recognition procedure);

     2) draft memo, if necessary, to amend the List of objects of state audit;

     3) Draft Audit Program;

     4) the design matrix of the audit event, compiled in accordance with the Procedural Standard of External State Audit and Financial Control for Conducting an Efficiency Audit, approved by the regulatory resolution of the Accounts Committee dated March 31, 2016 No. 5-NK (registered in the Register of State Registration of Regulatory Legal Acts No. 13647).

     The footnote. Paragraph 60 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the day of its first official publication).     61. Quality control is carried out in accordance with article 24 of the Law in accordance with the procedure defined by the 750. Procedural Standard and Methodological Guidelines for its Application.

     62. Before entering the audit event (the main stage), the Audit Program is approved and the Assignment is signed in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Auditing Commission).

     The direct participation of a member of the Audit Commission in conducting an audit event is allowed.

     The participation of a member of the Audit Commission in conducting an audit event, the procedure for signing and approving documents at the planning stage of the state audit and during the audit event are carried out in accordance with the procedure established by the rules of procedure of the Audit Commission.

     63. The registration of the documents specified in paragraph 62 of these Rules is carried out in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Auditing Commission).

     64. When amendments and (or) additions are made to the registered Orders, a new Order is accepted with simultaneous notification of the state audit facility, the authorized body in the field of legal statistics and special accounting.

     65. The head of the State audit group, in coordination with the head of the structural unit responsible for conducting the state audit, prepares a notice of the audit event in the form provided for in paragraph 45 of these Rules and signed by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, no later than, It is sent to the state audit facility less than two business days before the start of the main stage of the state audit directly at the state audit facility (with the exception of a counter audit).

Section 2. Conducting a separate state auditParagraph 1. Organizational basis of the audit event     66. Before the start of the audit event, the head of the state audit facility is presented with:

     1) Assignment to conduct an audit event;

     2) identification cards confirming the state position and official powers of officials authorized to carry out state audit, or documents certifying their identity;

     3) permission to visit high-security facilities in cases established by the legislation on ensuring secrecy in the Republic of Kazakhstan;

     4) in case of involvement of independent experts, identification documents of the involved (independent) experts.

     67. The audit activity is carried out only by the persons specified in the Order.

     68. The beginning of the audit event is the day of presentation of the Assignment to the official(s) of the state audit facility.

     69. The head of the state audit facility or the official with whose knowledge the audit event is being conducted, no later than the second day from the date of the Assignment, is required to perform the duties of the head of the state audit facility (the official with whose knowledge the audit event is being conducted), in accordance with Annex 10 to these Rules, signed by the head of the state audit group. audit or state auditor.

     70. The requirement to perform the duties of the head of the state audit facility is sent through the Office of the audit facility, where the first copy remains in the Office of the State audit facility, and the second copy, with a note of its acceptance, remains with the state auditor and is attached to the draft Audit report.

     71. During the audit event, in order to obtain additional documents, materials, and information, an additional Requirement is sent to the state audit facility to perform the duties of the head of the state audit facility, drawn up in accordance with paragraphs 69 and 70 of these Rules.

     When conducting a counter-audit, it is allowed to impose an additional Requirement on the state audit object to perform the duties of the head, drawn up in accordance with paragraphs 69 and 70 of these Rules.

     72. In case of refusal by officials of the state audit facility of admission to the state audit facility and (or) in case of obstruction of an audit event by the state auditor, no later than the second day, an act on the fact of refusal of admission to the state audit facility is drawn up in accordance with Annex 11 to these Rules and a protocol on an administrative offense on the basis and in accordance with the procedure established by the Legislation of the Russian Federation. provided for by the Code of the Republic of Kazakhstan on Administrative Offenses (hereinafter referred to as the Administrative Code).

     73. In the case provided for in paragraph 72 of these Rules, the head of the state audit group shall inform the member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event in writing, by e-mail (fax), by post and/or on purpose within one working day, who shall take measures to eliminate them.

     74. If the subject of the state audit fails to eliminate circumstances that impede the conduct of the state audit, the member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event shall, within two working days, prepare a petition to the Chairman of the Supreme Audit Chamber (Audit Commission) to suspend the audit event until the reasons preventing the conduct of the state audit are completely eliminated.

     75. The decision to suspend an audit event is made in the form of an order from the Chairman of the Supreme Audit Chamber (Audit Commission) with simultaneous notification of the subject of the state audit, the authorized body in the field of legal statistics and special accounting.

     When the audit activity is resumed, a new Order is issued.

     76. Members of the Supreme Audit Chamber (Auditing Commission), as well as other employees, are prohibited from exercising official duties related to conducting and/or accompanying audit activities in the event of a conflict of interest provided for in paragraph 1 of Article 38 of the Law.

     Conflict of interest is resolved through the implementation of measures taken in accordance with the laws on combating corruption, the civil service of the Republic of Kazakhstan, as well as state audit and financial control aimed at preventing and resolving conflicts of interest, and making decisions on them that are mutually acceptable to the Supreme Audit Chamber (Auditing Commission) and employees of the Supreme Audit Chamber (Auditing Commission)..

     Ways to resolve conflicts of interest among employees of the Supreme Audit Chamber (Auditing Commission):

     employee's voluntary refusal or suspension (permanent or temporary) from participating in the audit event, in the discussion and decision-making process on issues that are or may be influenced by a conflict of interest;

     the employee's rejection of his personal interest, which creates a conflict with the interests of the Supreme Audit Chamber (Audit Commission).

     The above list of ways to resolve conflicts of interest is not exhaustive.

     77. An audit event is carried out in accordance with the working hours and daily schedule of the state audit facility and should not interfere with its activities.

     78. Information about the conduct of an audit event by employees of the Supreme Audit Chamber (Audit Commission), as well as an announcement about the helpline of the Supreme Audit Chamber (Audit Commission) in accordance with Appendix 12 to these Rules, is posted on an information stand or place accessible to the public by employees of the state audit facility.

     79. If the fact that the state audit body conducted a state audit on the purpose, period and issues specified in the Audit Program, covered by the audit event, coinciding with the audit event, is revealed at the state audit facility, then the state auditors shall carry out a procedure for recognizing the results of the state audit in accordance with the procedure established by Article 19 of the Law and the Procedural Standard of External State Audit and Financial Control on the recognition of the results of the state audit, approved by the regulatory resolution of the Accounts Committee dated March 31, 2016 No. 5-NK (registered in the Register of State Registration of Regulatory Legal Acts No. 13647).

     80. In case of non-recognition of the results of the state audit conducted by the state audit body, the audit event at these state audit facilities is conducted in accordance with the Audit Program.

     81. When the scope of the state audit is changed, if the results of the state audit conducted by the state audit body are recognized, changes are made to the List of State Audit Facilities and the Audit Program.

     82. In case of seizure of documents at the state audit facility by law enforcement agencies, refusal of experts to conduct a state audit, recognition of the results of the state audit, prolonged absence of the state auditor, a member of the audit team associated with disability, the Order is canceled by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, or an official who signed it, by certifying with his signature stamp with the text "The order has been canceled", which is affixed in the upper-right corner of the registered Order if signed by the head of the state audit group, heads of departments responsible for conducting the state audit, legal support, who agreed on its cancellation. On the reverse side of the Order (at the stamp level), the reasons for the cancellation and the date of such a decision are indicated.

     83. If the state auditor completes the audit event before the deadlines specified in the order, the state auditor submits signed information on the results of the state audit on its issues fixed in the Audit Program to the head of the audit group, and in his absence to the state auditor located at the audit facility, which will be an appendix to the audit report and the basis for inclusion of its results in the audit report.

84. If issues arise during the audit event that are not covered by the Audit Program, but are necessary for a full study, the state auditor, in agreement with the head of the state audit group and the head of the structural unit responsible for conducting the audit, informs in writing the member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event.

     85. If the expediency of conducting an audit event is recognized, on issues not covered by the Audit Program, the member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event gives the state auditor an appropriate instruction, with additions to the Audit Program. Materials on issues not covered by the Audit Program are provided by the state audit facility on the basis of a Request for documents sent by the state auditor conducting the audit event.

     86. If it is necessary to extend the deadline for conducting a state audit, including in the cases provided for in paragraphs 79 and 85 of these Rules, the deadline shall be extended at least one working day before its end by the Chairman of the Supreme Audit Chamber (Audit Commission) at the written request of a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event. in coordination with the heads of structural divisions responsible for planning and conducting quality control (structural divisions defined by the regulations of the Audit Commission), with appropriate changes to the Application.

     The footnote. Paragraph 86 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     87. Amendments and (or) additions to the Audit Program during the audit event are carried out on the grounds provided for in paragraphs 51, 52, 81-85 of these Rules in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Auditing Commission).

     88. When carrying out an audit activity, factual data is collected and analyzed, including those obtained from third parties, necessary for the formation of audit evidence, in accordance with the purpose and issues of the audit activity.

     The audit evidence collected during the audit event is a justification for violations of legal acts identified by the subject of state audit, acts of the subject of state audit, gaps and conflicts in legislation, and systemic deficiencies.

     89. State auditors (assistants, experts involved in conducting a state audit) to confirm the reliability and (or) collect audit evidence for the actual supply of goods, provision of services and performance of certain types (volumes) of work, including those acquired through subsidies, grants, targeted contributions, loans, loans jointly with the person, the authorized head of the state audit facility, based on the application of audit procedures, conducts a control measurement and inspection (hereinafter referred to as – control measurement (inspection)) for all positions covered by the audit sample.

     The management of the state audit facility is notified in writing at least one business day before the start of the control measurement (inspection) about the need to ensure the participation of representatives of the customer and (or) supplier (contractor), recipients of subsidies, grants, targeted contributions, loans, credits and involved persons with the necessary control and measuring devices. to carry out a full-fledged control measurement (inspection).

     90. Based on the results of the control measurement (inspection), an act of control measurement (inspection) is drawn up in accordance with Annex 13 to these Rules, in two copies, which are signed on the day of its completion. One copy of the signed act remains with the state auditor, and the second copy is transferred to the state audit facility. The results of the control measurement (inspection) are necessarily reflected by the state auditor in the Audit Report prepared at the main object of the state audit.

     91. In case of refusal to sign the act of control measurement (inspection) by representatives of the state audit facility (customer) and (or) supplier (contractor), a note of refusal to sign is made. If there are appropriate grounds (audit evidence) confirming the results of the control measurement, the refusal to sign the act of control measurement (inspection) on the part of the state audit facility (customer) and (or) supplier (contractor) is not a justification for refusing to include the results of the measurement (inspection) in the Audit Report.

Paragraph 2. Preparation and execution of Audit reports     92. Based on the results of the audit conducted by the bodies of external state audit and financial control, for each of the objects subjected to state audit, on a strict reporting form, in accordance with Appendix 14 to these Rules, are drawn up:

     1) audit report – a document prepared by the state auditors who directly conducted the audit event, containing the results of the conducted efficiency audit and (or) compliance audit for a certain period of time, in accordance with Annex 15 to these Rules.;

     2) an audit report on financial statements is a document prepared by government auditors who directly conducted the audit event, containing a written opinion on the reliability of financial statements, as well as compliance of the accounting and financial reporting procedures with the requirements established by the legislation on accounting and financial reporting in the Republic of Kazakhstan in accordance with Annex 19 to these regulations. Rules.

     93. The audit report is prepared in accordance with the list of issues of the Audit Program. The content of the reports should be systematic and avoid repetition, be concise, logical and understandable.

     94. The identified violations and systemic deficiencies are described objectively and accurately, with the necessary references to the details of the original documents confirming the accuracy of the records in the Audit Report. The identified violations are described with the indication of articles, paragraphs and sub-paragraphs of regulatory legal acts, the provisions of which are violated, as well as acts of state audit facilities adopted for their implementation. If no violations or systemic deficiencies have been identified regarding the audit activity, with the exception of analytical issues, the state auditor:

     1) the Audit Report contains brief information on the issue of the Audit Program, the absence of identified systemic deficiencies and violations;

     2) the Audit Report shall be accompanied by a list of documents subjected to state audit (verification), indicating their details.

     95. Each violation, as well as identified systemic deficiencies and gaps in legislation, are numbered and recorded in a separate paragraph (paragraph 1., paragraph 2. and so on) in a sequential order with a description of the nature and type of violation, including those provided for in the Classifier of Violations detected at state Audit and Financial Control facilities, approved by the order. Chairman of the Accounts Committee No. 158-n/a dated November 25, 2022. Homogeneous violations are grouped and reflected in one point.

In the description of the violation, reference is made to the documents confirming the violations.

     At the point of the recorded financial violation, it is necessary to indicate the officials of the state audit facility, whose competence and authority included consideration of issues on which a violation was detected during the audit, with supporting documents attached.

     The Audit Report reflects systemic deficiencies that create conditions for possible violations and require amendments and/or additions to the legislation.

     96. The following audit evidence, which is an integral part of the draft Audit Report, is attached to the Audit Report.:

     1) the requirement to perform the duties of the head of the state audit facility;

     2) the current situation in the industry, including problematic issues and systemic deficiencies in the industry (if additional facts are identified that were not covered at the preliminary study stage);

     3) a table of systemic deficiencies identified during the audit (if any) (hereinafter referred to as the Table of Systemic Deficiencies), signed by the state auditors and compiled in accordance with Annex 16 to these Rules.;

     4) the register of detected violations based on the results of the audit event (hereinafter referred to as the Register), signed by state auditors and compiled in accordance with Annex 17 to these Rules.;

     5) originals or duly certified copies of documents, tables, as well as, if available, photographs illustrating the facts of violations;

     6) written explanations of the persons on the violations committed, based on functional and official duties;

     7) acts of control measurements (inspections) (including acts of the results of the inventory of fixed assets and inventory items (when they are compiled);

     8) conclusions of studies (tests), examinations, copies of protocols, documents or copies thereof related to the results of the audit (if any);

     9) expert opinions (if any);

     10) the results of the survey of the population in terms of satisfaction of recipients of public services (if any);

     11) documents (copies) confirming the fact of payment (in case of refund (recovery) of funds during the audit event):

     payment orders (invoices, receipts, receipts);

     statements, warrants, orders;

     acts of completed works, delivery of goods and services rendered;

     12) analytical materials and materials confirming the fact of violations and systemic deficiencies in the activities of the state audit facility;

     13) expert opinions on the results of non-recognition of the results of the state audit for compliance with the standards of state audit and financial control (in the case of the recognition procedure);

     14) letter of presentation of the audited entity on the completeness and reliability of information and documents submitted during the audit event in accordance with Annex 18 to these Rules.;

     15) reconciliation reports on mutual settlements.

     97. The documents specified in paragraph 96 of these Rules are provided in electronic format (if the collection is carried out from publicly available sources or through official information systems), with the exception of the documents specified in the sub-paragraphs 1), 3), 4), 6), 7), 9), 13) and 14) paragraph 96 of these Rules and audit evidence showing signs of administrative and criminal offenses.

     98. Copies of documents attached to the Audit Report are certified by the signatures of authorized officials, the seal or stamp of the object of state audit (if any). The Audit Report contains links to its appendices, indicating their serial number and the number of sheets for each appendix separately.

     99. It is not allowed to include facts or conclusions in the Audit Report that are not supported by relevant documents.

     100. The absence of documents confirming the violations described in the Audit Report, references to which are recorded in the Audit Report, as well as the inability to remedy them, is the reason for not including them in the Audit Report.

     101. In the absence of documents at the state audit facility confirming the validity of payment by the state audit facility for goods, works or services, as well as non-fulfillment or improper fulfillment of requirements and duties stipulated by the legislation of the Republic of Kazakhstan, officials of the state audit facility shall submit appropriate written explanations to the state auditors upon their request.

     102. The draft audit report is prepared and signed by the state auditors who conducted the audit event.

     103. The draft audit report signed by the state auditors, the Register, the table and appendices (if any), no later than the next business day after the completion of the audit event at the state audit facility, are sent to the Supreme Audit Chamber (Audit Commission) in accordance with the procedure established by their regulations.

     104. According to the draft audit reports (audit reports), tables of systemic deficiencies and Registers attached to them, a quality control procedure and a legal examination are carried out in accordance with the procedure established by the International Procedural Standard, as well as Methodological Guidelines for the Application of this standard, as well as the Regulations of the Supreme Audit Chamber (Auditing Commission).

     The quality control procedure for draft audit reports (audit reports), tables of systemic deficiencies and Registers attached to them is carried out by the structural unit responsible for conducting the state audit (a structural unit defined by the regulations of the Audit Commission), legal expertise – by the structural unit responsible for legal support.

     The footnote. Paragraph 104 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     105. Based on the results of quality control and legal expertise, the audit report is signed in two copies by the state auditor who conducted the audit event, one of which remains with the Supreme Audit Chamber (Audit Commission), the second copy is sent to the state audit facility in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Audit Commission).

     106. In case of disagreement with the results of the audit event, the management of the state audit facility submits written objections to the Audit Report to the external state audit and financial control body within no more than ten working days from the date of sending the signed Audit report to the state audit facility.

     Objections to the Audit Report received after the expiration of the above-mentioned period are not subject to consideration.

     107. Based on the results of consideration of objections to the Audit Report, a reasoned response is sent to the state audit facility indicating the accepted and rejected arguments for each point of the objection in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Auditing Commission). The explanations provided by the subject of the state audit to the Audit Report are taken into account without preparing a response to them.

     108. The recheck of the results of the state audit is carried out on the basis of an official memo addressed to the Chairman of the Supreme Audit Chamber (Audit Commission), signed by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, agreed with the heads of structural divisions responsible for conducting state audit and quality control (the structural division defined by the regulations of the Audit Commission), in cases of:

     1) receipt of a reasoned audit complaint;

     2) conflicts of interest in the conduct of state audit and financial control;

     3) incompleteness of disclosure of issues of the Audit Program, which does not allow to achieve the purpose of the audit activity;

     4) establishing the facts of violations and systemic deficiencies that are not reflected (not recorded) in the draft Audit report (Audit Report).

     By the decision of the Chairman of the Supreme Audit Chamber (the Audit Commission), a double-check is appointed at the state audit facility in accordance with the procedure provided for in Paragraph 3 of Section 1 and Section 2 of these Rules.

     The footnote. Paragraph 108 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     108-1. The Supreme Audit Chamber reviews the results of the audit of state audit and financial control bodies, with the exception of audit materials for which judicial acts have entered into force, on the following grounds:

     1) on behalf of the President of the Republic of Kazakhstan and his Administration;

     2) by decision of the Supreme Audit Chamber.

The footnote. The Rules were supplemented by paragraph 108-1 in accordance with the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 08.12.2023 No. 22-NK (effective ten calendar days after the date of its first official publication).     108-2. The revision of the results of the state audit by the decision of the Supreme Audit Chamber is carried out on the grounds of:

     1) receipt of an audit complaint;

     2) conflicts of interest in the conduct of state audit and financial control;

     3) stipulated by the 700. Procedural Standard of External State Audit and Financial Control for the recognition of state audit results (regulatory resolution of the Accounting Committee for Control over the Execution of the Republican Budget dated March 31, 2016 No. 5-NK);

     4) initiatives of the Chairman of the Supreme Audit Chamber.

     A review is appointed in accordance with the procedure provided for in Paragraph 3 of Section 1 and Section 2 of Chapter 3 of these Rules.

     The footnote. The Rules were supplemented by paragraph 108-2 in accordance with the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 08.12.2023 No. 22-NK (effective ten calendar days after the date of its first official publication).Paragraph 3. Preparation and execution of Audit reports and Regulations     109. Based on the results of the state audit conducted by the external state audit and financial control body, an Audit Report is issued, which is a document compiled on the basis of Audit Reports containing conclusions and recommendations and approved by a resolution of the Supreme Audit Chamber (Audit Commission).

     110. Based on the results of the audit event, taking into account the legal opinion issued based on the results of the legal examination of draft Audit reports, the results (materials) of the on-site audit of the audit event (if conducted), the structural unit responsible for conducting the state audit together with the head and the audit team, engaged by experts, under the leadership of a member of the Supreme Audit Chamber, responsible for the audit event (member of the Audit Commission responsible for the audit event), after sending the signed Audit Report to the last state audit facility, prepares drafts of the Audit Report, a Summary Table of systemic Deficiencies identified during the audit event (hereinafter referred to as the Summary Table), a Summary Register of identified violations based on the results of the state Audit (hereinafter referred to as the Summary Register) and Prescriptions for eliminating identified violations of the legislation of the Republic of Kazakhstan and (or) the causes conditions conducive to them, as well as the adoption of liability measures provided for by the laws of the Republic of Kazakhstan to persons who committed these violations.

     111. Drafts of the Audit Report, Consolidated Register, Summary Table, Resolutions and Regulations by the structural unit responsible for conducting the state audit of the Supreme Audit Chamber (head of the state audit group of the Audit Commission) are sent to the structural units responsible for quality control and legal support (to the structural units defined by the regulations of the Audit Commission).

     The legal examination of the draft Audit Report, Consolidated Register, Summary Table, Resolutions and Regulations takes place within three working days, followed by sending the report to the member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, to the structural units responsible for quality control and conducting the state audit (structural units defined by the regulations of the Audit Commission commissions).

     Quality control is carried out according to the drafts of the Auditor's Report, Summary Table, Summary Register, Regulations and Resolutions within three working days from the date of receipt, in accordance with the procedure defined by the International Procedural Standard.

     The footnote. Paragraph 111 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     112. The draft Regulations, Summary Table and Summary Register after the quality control procedure are sent under the signature of a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event to the state audit facility and interested parties for consideration no later than five working days before the meeting of the Supreme Audit Chamber (Audit Commission).

     In case of disagreement with the draft Regulations, Summary Table and Consolidated Register, the state audit object and interested parties shall submit written objections to the Supreme Audit Chamber (Audit Commission) within no more than two working days from the date of their receipt.

     Drafts of the Audit Report, Summary Table, Summary Register and Instructions are sent under the signature of a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event to the state audit facility in order to prepare for the meeting of the Supreme Audit Chamber (Audit Commission) no later than two working days before the meeting of the Supreme Audit Chamber (Audit Commission).

     Drafts of the Audit Report, Summary Table, Consolidated Register, Resolutions and Regulations are submitted to a meeting of the Supreme Audit Chamber (Audit Commission), taking into account the consideration of objections from state audit facilities and interested parties.

     113. The auditor's report consists of introductory, main (analytical), and final parts and is drawn up in accordance with Appendix 20 to these Rules.

     114. The Consolidated Register is compiled in accordance with Annex 17 to these Rules and is an appendix to the Auditor's Report.

     115. The final part of the Audit Report reflects the measures taken during the state audit, conclusions based on the results of the state audit, recommendations and instructions based on the results of the state audit.

     116. The established facts of violations and systemic deficiencies indicated in the Audit Report and confirmed by documents and quality control are reflected in the Consolidated Register and Summary Table.

     117. The Auditor's Report indicates the total amount of identified violations of the legislation of the Republic of Kazakhstan, as well as acts of quasi-public sector entities adopted to implement them, including the amount of:

     1) financial irregularities;

     2) inefficient use of budget funds and assets;

     3) inefficient planning of budget funds and assets;

     4) violations of acts of quasi-public sector entities adopted to implement the norms of the legislation of the Republic of Kazakhstan.

     The number of procedural violations and systemic deficiencies is indicated.

     118. It is not allowed to include in the Audit Report the facts of violations with unresolved objections of the object of state audit in accordance with the procedure established by these Rules.

     119. The auditor's report is the basis for the preparation of a draft Regulation of the Supreme Audit Chamber (Auditing Commission).

     120. The order of the Supreme Audit Chamber (Auditing Commission) contains the details established by the legislation on legal acts.

     121. The results of the audit event are reviewed at the meeting of the Supreme Audit Chamber (the Audit Commission). The audit report and Instructions are adopted based on the information received from a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event and reports from representatives of state audit facilities.

     If there are disagreements on the issues of legal support for the draft Audit report, at a meeting of the Supreme Audit Chamber (the Audit Commission), information is heard from the heads of the structural divisions responsible for conducting the state audit and legal support and quality control (the structural division defined by the regulations of the Audit Commission).

The footnote. Paragraph 121 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 05.01.2024 No. 1-NK (effective after the day of its first official publication).     122. If, during a meeting of the Supreme Audit Chamber (Audit Commission), following the results of audit activities, the state audit facility initiates a postponement of the deadlines for the execution of assignment items or any adjustments to the draft Order of the Supreme Audit Chamber (Audit Commission), the initiator, the basis and the decision taken are indicated in the minutes of the meeting.

     If the correction of the draft Order of the Supreme Audit Chamber (Audit Commission) concerns the redirection of assignment points to other interested parties, the draft Order is sent to them and its consideration is carried out after the meeting of the Supreme Audit Chamber (Audit Commission) in accordance with the procedure specified in paragraph 112 of these Rules.

     123. Meetings on audit activities of a secret nature are held in compliance with the requirements established by the legislation of the Republic of Kazakhstan on the protection of state secrets.

     124. The auditor's report and Instructions based on the results of a joint audit conducted with government agencies are adopted after discussing the information at a meeting of the Supreme Audit Chamber (Audit Commission) with the participation of representatives of such body.

     125. The audit report is approved by the Resolution of the Supreme Audit Chamber (Auditing Commission).

     126. The Resolution contains:

     1) the decision to approve the Audit report prepared based on the results of the audit event;

     2) the decision to transfer the Auditor's report or extract from it to the Government of the Republic of Kazakhstan and (or) the local executive body of the region (city of regional significance of the district) and (or) the relevant maslikhat, an advisory body;

     3) a decision on the transfer of materials to law enforcement agencies in accordance with subparagraph 3-1) of paragraph 2 of Article 5 of the Law and paragraph 160 of these Rules;

     4) the decision on the direction of Prescriptions.

     127. Instructions with the attachment of the Auditor's Report and the Consolidated Register or extracts from the Auditor's Report and the Consolidated Register, signed by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, sent to the heads of government agencies and organizations, are subject to review within the specified time frame.

     128. The resolution and the Auditor's report in full may also be sent:

     The Supreme Audit Chamber - to the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and law enforcement agencies;

     Audit commissions - to the local executive bodies of the region (city of regional significance, district), the relevant maslikhat and law enforcement agencies.

     The recommendations to the Government of the Republic of Kazakhstan and local executive bodies set out in the Audit Report are sent to the Prime Minister of the Republic of Kazakhstan and the relevant akims by letter signed by the Chairman of the Supreme Audit Chamber (Audit Commission), accompanied by stamped copies of the Resolution and the Audit Report.

     129. The bodies of external state audit and financial control shall submit to the authorized body in the field of legal statistics and special accounting an electronic information accounting document – a notification coupon within three working days after the approval of the Audit Report in accordance with the Law.

Section 3. The specifics of conducting a counter-audit, as well as joint and parallel audits conducted by the Supreme Audit Chamber with the supreme state audit bodiesParagraph 1. Implementation of a counter check     130. During the preliminary study of the activities of the main objects of the state audit, possible objects of counter-inspection are identified, which are included in the Audit Program.

     If there are grounds for conducting a counter-audit during the audit event, appropriate additions are made to the Audit Program.

     131. To conduct a counter-audit, a separate Order for conducting a counter-audit is issued for each object of the state audit in the form provided for in paragraph 44 of these Rules and, if necessary, a Requirement is submitted in accordance with paragraph 45 of these Rules.

     132. When processing the results of the counter-audit, the following sections are excluded from the Audit report form: type of state audit, information about the results of the previous state audit.

     133. The audit report is prepared and signed in two copies by the state auditors and the experts involved who conducted the counter-audit.

     The first copy of the Audit Report, no later than the next business day after the completion of the counter-audit, in accordance with paragraph 103 of these Rules, is sent to the Supreme Audit Chamber (Audit Commission), which is subject to a quality control procedure in accordance with article 24 of the Law.

     The second copy of the Audit Report on the day of completion of the counter-audit is registered in the incoming correspondence accounting system of the state audit facility or sent by mail with a notification.

     134. In the case of a counter-audit, its results are necessarily reflected by the state auditor in the Audit Report prepared at the main object of the state audit.

Paragraph 2. Implementation of joint and parallel audits conducted by the Supreme Audit Chamber with the highest state audit authorities of the countries     135. The legal basis for the Supreme Audit Chamber's participation in joint or parallel audits with the highest state audit authorities of the countries is the Lima Declaration of Control Guidelines, decisions taken within the framework of the International Organization of Supreme Audit Institutions (INTOSAI), the European Organization of Supreme Audit Institutions (EUROSAI), the Asian Organization of Supreme Audit Institutions (AZOSAI), the Organization of Supreme Audit Institutions countries of Economic Cooperation (ECOSAI), the Council of Heads of the Supreme Financial Control Bodies of the States – participants of the Commonwealth of Independent States, the Treaty on the Eurasian Economic Union (EAEU), agreements on cooperation between the Supreme Audit Chamber and the highest state audit authorities of the countries, the Law and these Rules.

     136. Joint and parallel verification activities with the highest state audit authorities of the countries are envisaged at the stage of forming a draft List of State Audit facilities.

     137. A joint audit is conducted by the Supreme Audit Chamber with the highest state audit authorities of the countries on a bilateral or multilateral basis on a common topic, an audit program and within an agreed time frame.

     138. A parallel audit is conducted by the Supreme Audit Chamber with the highest state audit authorities of the countries by mutual agreement, independently on agreed issues and dates, followed by an exchange of its results.

     139. A joint or parallel audit with the highest state audit authorities of the countries is carried out during the state audit of the use of funds from the national budgets, budget investments directed to joint equity financing of individual facilities located on the territory of the participating countries, and in cases provided for by interstate treaties and agreements of the Republic of Kazakhstan.

     140. In order to conduct a joint or parallel audit by the structural units responsible for conducting the state audit and coordinating external relations, under the supervision of a member of the Supreme Audit Chamber responsible for the audit event, two months before the start of the audit, information is exchanged with one or more supreme state audit authorities of the countries, which defines:

     1) the purpose, objectives and issues of verification;

     2) verification objects;

     3) the timing of the audit;

     4) persons responsible for conducting the audit;

     5) conditions and issues of participation of each supreme state audit body, based on their functions and audit powers defined by national legislation and cooperation agreements;

     6) obligations of the supreme bodies of state audit in terms of financing the work related to the audit;

     7) the procedure for exchanging information and processing the results of the audit, including the form of the final document;

     8) the procedure for preparing and making decisions based on the results of audit activities;

     9) the procedure for monitoring (control) over the implementation of decisions based on the results of audit activities.

     141. The structural unit responsible for coordinating external relations, together with the structural unit responsible for conducting the state audit, under the leadership of a member of the Supreme Audit Chamber responsible for the audit event, after exchanging information with the supreme state audit authority of the country of cooperation, carries out work on drafting an agreement on conducting a joint (parallel) audit (hereinafter referred to as the Agreement) and an Audit Program..

The footnote. Paragraph 143 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     144. Employees of the Supreme Audit Chamber, who are members of the joint audit group, when conducting an audit in the territory of the host country, should be guided by the legislation, the rules for conducting a state audit of the host country, as well as the approved Agreement and the Joint Audit Program.

     145. In order to conduct a high-quality joint (parallel) audit, the member of the Supreme Audit Chamber responsible for the audit organizes the interaction of the Supreme Audit Chamber with the supreme state audit authority of the country of cooperation in the form of:

     1) meetings to discuss issues arising during the implementation of a joint (parallel) audit;

     2) consultations;

     3) exchange of methodological and analytical documents and information.

     146. When conducting a joint audit on the territory of the Republic of Kazakhstan, the Audit report is drawn up on the letterhead of the Supreme Audit Chamber in the number of copies equal to the number of countries participating in the joint audit of the highest state audit bodies, taking into account one copy for the subject of the audit.

     The Audit Report is accompanied by a Table of systemic deficiencies, a register of identified violations based on the results of a joint or parallel audit, signed by the employees who conducted the audit.

     147. When conducting a parallel audit, Audit reports are prepared in accordance with the national legislation of the supreme state audit bodies participating in the parallel audit.

     148. An audit report based on the results of a parallel or joint audit is drawn up in accordance with the procedure established by these Rules.

     149. The audit opinion of the Supreme Audit Chamber on the results of a parallel or joint audit is considered and adopted at a meeting of the Supreme Audit Chamber in accordance with the procedure established in section 3 of these Rules, unless otherwise provided by Agreement.

     150. The supreme state audit authorities of the countries participating in the parallel audit exchange copies of the approved Audit reports adopted based on its results.

     151. The Agreement on conducting a joint (parallel) audit may provide for the preparation of a joint final document based on the results of the joint (parallel) audit.

     152. To implement the Agreement, if necessary, it is planned to hold joint meetings and make joint decisions of the supreme state audit bodies based on the results of their joint (parallel) audit.

Chapter 4. Financial controlParagraph 1. General provisions     153. In accordance with paragraph 1 of Article 5 of the Law, the bodies of external state audit and financial control carry out financial control. The financial control response measures are established by paragraph 2 of Article 5 of the Law.

     154. The financial control response measures are:

     1) issuing a mandatory Instruction for all government agencies, organizations and officials to eliminate the identified violations and to consider the responsibility of the persons who committed them;

     2) initiation of administrative proceedings within the competence provided for by the legislation of the Republic of Kazakhstan on administrative offenses;

     3) upon identification of signs of administrative offenses in the actions of officials of the state audit facility, transfer materials with appropriate audit evidence to the bodies authorized to initiate and (or) consider cases of administrative offenses.;

     4) in case of non-fulfillment or improper fulfillment of an Order by an object of state audit, the transfer of materials with signs of a criminal offense with appropriate audit evidence from the state audit and financial control authority for making a procedural decision to the criminal prosecution authorities is carried out through the prosecutor's office.

     When appealing against the results of the state audit and financial control by the object of the state audit, business entities and other persons whose interests are affected by the audit activities, the transfer of materials with signs of a criminal offense with appropriate audit evidence for making a procedural decision to the prosecution authorities is carried out through the prosecutor's office after compliance with the appeal and (or) judicial dispute settlement procedure.;

     5) filing a claim in court in accordance with the legislation of the Republic of Kazakhstan, including in order to ensure reimbursement to the budget, restoration by performing work, providing services, supplying goods and (or) accounting for the amounts of violations that have not been reimbursed (not restored) voluntarily, and the execution of the Order.

Paragraph 2. Regulations on the elimination of identified violations and consideration of the responsibility of officials who committed them     155. The Instructions of the Supreme Audit Chamber (Audit Commission) are sent to the objects of state audit, state bodies, organizations and officials in accordance with Appendix 21 to these Rules, with the attachment of an Audit Report or an extract from the Audit Report, which are considered within the time limits specified in them.

     156. The responsibility of officials of the state audit facility for non-fulfillment or improper fulfillment of the Instructions of the Supreme Audit Chamber (Auditing Commission) is provided for in the Administrative Code.

Paragraph 3. Drawing up a protocol on an administrative offense     157. If, after the expiration of the time limits specified in the Requirements for performing the duties of the head of the state audit facility and (or) providing documents, the head of the state audit facility does not fulfill the duties provided for in article 21 of the Law, the state auditor on the day of discovery, and in cases where additional clarification of the circumstances of an administrative offense and the identity of an individual is required, within three working days from the date of establishment of the specified data, in accordance with Article 803 of the Administrative Code, a protocol on an administrative offense based on Article 462 of the Administrative Code is drawn up, the draft of which is coordinated with the structural unit responsible for legal support, within one working day from the date of its submission within the time limits established by the Administrative Code.

     The footnote. Paragraph 157 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     158. For administrative offenses identified during the audit, with the exception of the cases provided for in paragraph 160 of these Rules, a protocol on an administrative offense is drawn up in accordance with the procedure established by the Administrative Code.

     159. Protocol on Administrative Offences provided for in articles 216, 219, 233 (parts three and four), 235, 236, 237, 247 ( part six) The Administrative Code is drawn up and imposed by administrative penalties by state auditors of the Supreme Audit Chamber and audit commissions, in accordance with the Administrative Code.

     The protocol on administrative offenses provided for in Article 234-1 of the Administrative Code is drawn up by the state auditors of the Supreme Audit Chamber and audit commissions, in accordance with the Administrative Code.

Paragraph 4. Transfer of materials to law enforcement agencies or bodies authorized to initiate and (or) consider cases of administrative offenses     160. Materials are transferred to the bodies of criminal prosecution in case of non-fulfillment or improper fulfillment of Instructions by objects of state audit, with signs of a criminal offense, with appropriate audit evidence from the state audit and financial control body for making a procedural decision through the prosecutor's office.

     When appealing the results of the state audit and financial control by the object of the state audit, business entities and other persons whose interests are affected by the audit activities, the transfer of materials with signs of a criminal offense with appropriate audit evidence for making a procedural decision to the prosecution authorities is carried out through the prosecutor's office after compliance with the judicial procedure for dispute resolution, as well as by the objects of the state audit with persons, whose interests are affected by judicial audit activities.

     Improper execution of a Prescription is understood to mean its incomplete execution within the prescribed time frame, or untimely execution.

     Materials are transferred to the bodies authorized to initiate and (or) consider cases of administrative offenses in cases of identification of signs of administrative offenses provided for in the Administrative Code, the consideration and adoption of a procedural decision on which falls within the competence of the bodies authorized to consider cases of administrative offenses.

     State auditors, in order to transfer to law enforcement agencies and bodies authorized to initiate and (or) consider cases of administrative offenses, require written explanations from the persons who committed the offenses and take copies of the original documents certified by the signature of officials or the seal of the organization confirming the signs of the detected offense (hereinafter referred to as the list of documents).:

     1) documents directly confirming the fact of the violation:

     resolutions and Regulations, responses on their implementation;

     court decisions, with attached documents on appealing the audit results, in cases of appeals against the results of state audit and financial control by the subject of state audit; photographic materials illustrating the facts of violations and being an integral part of the audit report;

     certificates of conducted research (tests, control measurements (inspections), and so on);

     expert opinions and non-governmental audit organizations (if any);

     written explanations of persons based on their functional and official duties (or an act of refusal to provide explanations), copies of their identity documents;

     other documents directly confirming the violation;

     2) documents or copies thereof containing the fact of an operation or action, including decisions:

     acts of completed works (acts of acceptance and transfer of goods, provision of services, write-off, destruction);

     orders, protocols on public procurement, decisions of government agencies, organizations, and officials;

     contracts;

     other documents or copies thereof containing the fact of the operation or action;

     3) documents or copies thereof confirming the fact of payment:

     payment orders (invoices, receipts, receipts);

     statements, warrants, orders;

     4) documents or copies thereof confirming the powers of officials:

     charters, regulations, job descriptions;

     orders on the appointment (dismissal) of officials related to the identified violations;

     5) documents confirming the amount of damage to the state and the interests of legal entities with state participation:

     references, tables, diagrams;

     calculations;

     other documents or copies thereof confirming the fact of payment.

     161. The transfer of materials by the Supreme Audit Chamber to law enforcement agencies is carried out in accordance with the Rules for the Transfer of State Audit Materials for Identified Offenses during External State Audit and Financial Control, approved by joint regulatory resolution of the Supreme Audit Chamber dated February 9, 2024 No. 4-NK and orders of the Chairman of the Anti-Corruption Agency of the Republic of Kazakhstan (Anti-Corruption Service) dated February 21 February 2024 No. 41, Chairman of the Agency of the Republic of Kazakhstan for Financial Monitoring No. 1 dated March 1, 2024 and the Prosecutor General of the Republic of Kazakhstan No. 37 dated March 12, 2024 (registered in the Register of Regulatory legal Acts No. 34165).

     Materials are transferred by the Audit Commissions to law enforcement agencies in accordance with joint orders approved by the audit commissions and law enforcement agencies.

     The footnote. Paragraph 161 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 03/31/2025 No. 2-NK (effective after the date of its first official publication).Paragraph 5. Filing a claim in court in accordance with the legislation of the Republic of Kazakhstan, including in order to ensure reimbursement to the budget, restoration by performing work, providing services, supplying goods and (or) accounting for the amounts of violations that have not been reimbursed (not restored) voluntarily, and the execution of the Order     162. Claims to the court by the Supreme Audit Chamber (the Audit Commission) are filed if they are not fulfilled within the specified time frame and there is no decision to extend the terms of execution of the Instructions, including those requiring reimbursement to the budget, restoration by performing work, providing services, delivering goods, and (or) accounting for the amounts of violations that have not been reimbursed (not restored) on a voluntary basis.

     163. The internal procedure of the Supreme Audit Chamber (Audit Commission) in the framework of filing a claim in court is carried out in accordance with the procedure established by the regulations of the Supreme Audit Chamber (Audit Commission).

     164. Employees of the structural divisions responsible for legal support and quality control (the structural division defined by the rules of procedure of the Audit Commission), and in agreement with the heads of the relevant structural divisions, the state auditor who conducted the audit event, are directly involved in the judicial process.

     The footnote. Paragraph 164 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).

Chapter 5. Monitoring and control over the implementation of the recommendations contained in the Audit Report and the Instructions of the Supreme Audit Chamber (Audit Commission)Paragraph 1. Control of the recommendations contained in the Audit Report and the Instructions of the Supreme Audit Chamber (Audit Commission) and monitoring their implementation     165. The internal procedure for monitoring the recommendations contained in the Audit Report and Regulations is carried out in accordance with the regulations of the Supreme Audit Chamber (Auditing Commission).

     166. Information on the results of consideration of the recommendations given in the Audit Report and on the execution of the Instructions is sent by the state audit facility and the persons indicated in them to the Supreme Audit Chamber (Audit Commission) within the time limits specified in the relevant documents, accompanied by supporting documents.

Paragraph 2. Analysis of the fulfillment by the subject of the state audit of the recommendations contained in the Audit Report and the points of the Order of the Supreme Audit Chamber (Audit Commission)     167. The structural unit responsible for conducting quality control (the structural unit defined by the rules of procedure of the Audit Commission), together with a member of the Supreme Audit Chamber (Audit Commission) responsible for monitoring the implementation of the recommendations contained in the audit report and Instructions sent for mandatory execution, continuously and systematically monitor and analyze the timeliness and completeness:

     1) consideration by the audited entities of the recommendations given in the Audit Report, including information on the results of the review and supporting documents on their consideration and decision-making;

     2) execution of the assignment points of the Regulations, including information on the results of the execution of the Regulations and supporting documents sent by the subject of the state audit and interested parties.

     The footnote. Paragraph 167 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     168. Information on the Government's implementation of the recommendations contained in the Auditor's Report is sent by the State body (quasi-public sector entity) responsible for their implementation to the Supreme Audit Chamber for consideration of removing them from control or extending the deadlines for their implementation.

     169. The control is carried out on the subject of:

     1) the completeness and reliability of the implementation of the recommendations contained in the Auditor's Report (including a joint one), and the Prescriptions, and the availability of supporting documents;

     2) the reasonableness of making a proposal to extend the deadlines for the implementation of the recommendations contained in the Auditor's Report and the Prescriptions;

     3) the validity of withdrawal from control.

     170. The grounds for removing from control the recommendations contained in the Audit Report and paragraphs of the Regulations (Resolutions) of the Supreme Audit Chamber (Audit Commissions) are:

     1) complete and high-quality execution;

     2) liquidation of a legal entity (including bankruptcy), death of an individual;

     3) departure of an official and/or an individual from the Republic of Kazakhstan for permanent residence;

     4) failure to confirm by a court decision that has entered into legal force the facts or amounts of the amounts to be reimbursed (restored) in the event that the object takes measures to appeal;

     5) expiration of the limitation period established by the laws of the Republic of Kazakhstan;

     6) adoption of an act of legalization (amnesty), as well as legislative amendments legitimizing the facts based on which the Supreme Audit Chamber (Auditing Commission) It was concluded that the funds had been reimbursed (restored);

     7) the inability to implement recommendations and instructions due to unavoidable legal and administrative obstacles (changes in legislation, decisions by the relevant higher authorized bodies);

     8) the availability of relevant expert opinions, experts on the absence of facts of violations (in the framework of criminal and administrative proceedings);

     9) a change in legislation that decriminalizes the identified violation (action (inaction) that served as the basis for the preparation of instructions (recommendations);

     10) organizational changes (transformations) affecting the relevance of previously sent instructions (recommendations);

     11) the availability of an appropriate document confirming the sending of the enforcement document for execution to the relevant judicial authority or to the regional chamber of private bailiffs in accordance with article 241 of the Civil Procedure Code of the Republic of Kazakhstan after the entry into force of the court's decision to satisfy the claim.

     171. The extension of the deadline for the implementation of recommendations and (or) points of Prescriptions is allowed no more than three times, except in cases related to the duration of investigative measures, court proceedings, the development of draft regulatory legal acts, as well as the lack of funding.

     In the absence of proposals from the subject of the state audit and other interested parties on extending the deadlines for the implementation of the recommendations contained in the Audit Report and Prescriptions, the deadlines for implementation are set by the Chairman of the Supreme Audit Chamber (Audit Commission).

     172. The internal procedure for the organization of de-control and extension of the deadlines for the implementation of recommendations contained in the Audit Report, as well as Prescriptions and Resolutions, is carried out in accordance with the regulations of the Supreme Audit Chamber (Auditing Commission).

     The decision to de-monitor or extend the deadlines for the implementation of the recommendations contained in the Audit Report and the points of Prescriptions and Resolutions is made by the Chairman of the Supreme Audit Chamber (the Audit Commission).

     173. Within four working days from the date of the decision by the Chairman of the Supreme Audit Chamber (Audit Commission) the structural unit responsible for conducting quality control (the structural unit defined by the rules of procedure of the Audit Commission), by a letter signed by a member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event, informs the subject of the state audit about the removal from control or continuation of the implementation of the recommendations contained in the Audit Report and (or) the points of the Regulation, Resolutions of the Supreme Audit Chamber (Auditing Commission).

     Upon receipt of the notification of the withdrawal from control or extension of the deadline for the implementation of the recommendations of the Supreme Audit Chamber contained in the Audit Report, the state body (quasi-public sector entity) responsible for the implementation of the recommendations sends information on the work done to the Government of the Republic of Kazakhstan.

     Information on the removal from control or extension of the deadline for the implementation of recommendations contained in the Audit Report and (or) points of the Instruction, Resolutions of the Audit Commission is sent to the state audit facility in accordance with the procedure established by their regulations.

     The footnote. Paragraph 173 as amended by regulatory resolutions of the Supreme Audit Chamber of the Republic of Kazakhstan dated 05.01.2024 No. 1-NK (effective after the day of its first official publication); dated 18.07.2024 No. 11-NK (effective after the day of its first official publication).     174. If necessary, a discussion on the progress and (or) completeness of the implementation of the recommendations contained in the Audit Report and the paragraphs of the Regulations, Resolutions is submitted to a meeting of the Supreme Audit Chamber (Audit Commission) with the invitation of officials of state audit facilities, authorized state bodies and organizations to hear their information, based on the results of its consideration, a decision is taken. the appropriate solution.

Paragraph 3. Verification of the execution of decisions of the Supreme Audit Chamber (Auditing Commission)175. The decision to conduct an audit is made by the Chairman of the Supreme Audit Chamber (Auditing Commission).

     176. Verification is performed using one of the following methods:

     1) monitoring the completeness and reliability of the implementation of the recommendations contained in the Audit Report and the Prescriptions with access to the audit object, with inclusion in the List of audit objects of the Supreme Audit Chamber (Audit Commission) for the relevant year;

     2) the inclusion of audit issues in the program of an audit event conducted (planned) by the external state audit and financial control body at this facility.

     177. The audit is carried out on the basis of an instruction from a member of the Supreme Audit Chamber (Audit Commission) responsible for monitoring and controlling the execution of decisions of the Supreme Audit Chamber (Audit Commission), drawn up in accordance with Annex 22 to these Rules.

     178 The State audit group includes state auditors and, if necessary, employees of the structural unit responsible for quality control (the structural unit defined by the rules of procedure of the Audit Commission) to verify the implementation of decisions of the Supreme Audit Chamber (the Audit Commission).

     The footnote. Paragraph 178 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 07/18/2024 No. 11-NK (effective after the date of its first official publication).     179. Based on the results of the audit, the person (s) who conducted it shall draw up an act of verification of the execution of decisions of the Supreme Audit Chamber (Audit Commission) (hereinafter referred to as the Audit Act), in accordance with Annex 23 to these Rules, with the attachment of supporting documents (Inspection report, surveys, photo and video materials, the results of the survey, when it is conducted, expert opinions of relevant authorized bodies, organizations, if any, and so on).

     The audit report is drawn up on the letterhead of the Supreme Audit Chamber (Audit Commission) in two copies (the first copy is for the Supreme Audit Chamber (Audit Commission), the second copy is for the subject of state audit).

     180. The Chairman of the Supreme Audit Chamber (Audit Commission), on the basis of an internal memo based on the results of the audit, decides on the complete removal from control or continuation of the execution of certain paragraphs of the decisions of the Supreme Audit Chamber (Audit Commission).

     181. A member of the Supreme Audit Chamber (Audit Commission), within three working days after receiving the resolution of the Chairman of the Supreme Audit Chamber (Audit Commission), sends a notification to the state audit facility about the withdrawal from control of the decision of the Supreme Audit Chamber (Audit Commission) or the continuation of its execution.

Paragraph 4. Taking measures to ensure that the subject of the state audit does not provide information, does not comply with or improperly fulfills the points of the Instruction.     182. A member of the Supreme Audit Chamber (Audit Commission) responsible for the audit event shall send a reminder of administrative responsibility provided for in Article 462 of the Administrative Code to the subject of the state audit at least two working days before the deadline for the execution of the points of the Order through the IED (if any) and (or) in paper form by mail to the subject of the state audit, in case of failure to submit the object of the state audit, at the appropriate time, is information on the implementation of the points of the Prescription.

     The footnote. Paragraph 182 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 03/31/2025 No. 2-NK (effective after the day of its first official publication).     183. The internal procedure for organizing measures to ensure that an object of state audit does not provide information, does not comply with or improperly fulfills the points of the Order is determined by the regulations of the Supreme Audit Chamber (Auditing Commission).

Chapter 6. Final provisionsParagraph 1. Media coverage of the audit results     184. Following the results of the meeting to review the results of the audit event, the Internet resource of the Supreme Audit Chamber (Audit Commission) contains a corresponding press release and information on state audit and financial control over the expenditure of funds from the national and local budgets, state assets, with the exception of information containing state secrets and other legally protected secrets.

     The footnote. Paragraph 184 is amended by the regulatory resolution of the Supreme Audit Chamber of the Republic of Kazakhstan dated 03/31/2025 No. 2-NK (effective after the date of its first official publication).     185. The announcement of the upcoming meeting of the Supreme Audit Chamber (Audit Commission) to review the results of the audit event is posted on the Internet resource of the Supreme Audit Chamber (Audit Commission) no later than two working days prior to its holding.

     186. After the meeting of the Supreme Audit Chamber (Audit Commission) to review the results of the audit event, the structural unit responsible for public relations, in consultation with the Chairman of the Supreme Audit Chamber (Audit Commission), if necessary, taking into account the public importance, organizes a speech by officials of the Supreme Audit Chamber (Audit Commission) to representatives of the media.

Paragraph 2. Accounting of state audit materials     187. The accounting of the materials of the state audit is carried out in accordance with the regulations of the Supreme Audit Chamber (Auditing Commission).

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