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In recent developments, Kazakhstan's state audit system is focusing on enhancing audit qualifications and integrating digital technology to improve budget control, including the inspection of extra-budgetary funds.
Key developments in this area include:
1. **Accreditation of the national Auditor RK qualification**: The Association of Chartered Certified Accountants (ACCA) has accredited Kazakhstan’s Auditor RK program for a period of five years. This accreditation aligns the local auditor qualification with global standards, enhancing the professionalism and international recognition of Kazakhstani auditors responsible for public financial oversight, including state and extra-budgetary funds audits.
2. **Changes in auditor certification rules**: Amendments effective from June 23, 2025, have updated the certification process for auditors in Kazakhstan. These reforms aim to reinforce the rigor and standards expected of auditing professionals, potentially improving the quality and reliability of audits conducted on state budgets and extra-budgetary funds.
3. **Digital technology implementation for budget control**: The Kazakhstani government is integrating digital solutions such as mandatory e-invoicing connected with national tax systems. This move increases transparency and enables better tracking of public funds. While direct references to digital tools for extra-budgetary fund inspection are limited, this e-invoicing system represents a broader government move towards digital financial management and enhanced budgetary control.
Although specifics on extra-budgetary fund audit initiatives from the search results are limited, the combined efforts in auditor qualification enhancement and digital fiscal systems suggest a reinforced framework for monitoring and controlling all public funds, including extra-budgetary ones.
In addition to audit-specific initiatives, Kazakhstan is undergoing wide-ranging reforms, including digital platforms for investment services and streamlined processes, indicating a government-wide push for transparency and efficiency in public finance management.
President Kassym-Jomart Tokayev, who emphasized the need for further development of the state audit system, met with the Chairman of the Supreme Audit Chamber, Alikhan Smailov, to discuss these developments. The focus is on the effectiveness and transparency of the state audit system, the expansion of state control over retail prices for goods, and the reduction of off-budget spending.
The Supreme Audit Chamber has been granted the right to inspect extra-budgetary funds, and digital technologies will be implemented to enhance control over budget spending. Measures have also been taken to strengthen the responsibility of heat-supplying organizations for disruptions in the preparation for the heating season.
The audits covered sectors such as secondary education, pharmaceutical supply, digital development, electricity, and elite sports. The work of the Commission for Monitoring the Use of National Funds has been reorganized to increase transparency and strengthen control over their expenditure.
In conclusion, Kazakhstan's state audit system is making significant strides in strengthening audit qualifications and integrating digital technology to improve budget control and transparency, setting a promising direction for the management of public funds in the country.
Policy-and-legislation changes in Kazakhstan, such as the amendments to auditor certification rules effective from June 23, 2025, aim to reinforce the standards expected of auditing professionals, thereby impacting the quality and reliability of audits conducted on state budgets and extra-budgetary funds. Politics surrounding these developments are evident in the emphasis placed by President Kassym-Jomart Tokayev on the effectiveness and transparency of the state audit system. General-news reports also highlight the Supreme Audit Chamber's right to inspect extra-budgetary funds and the implementation of digital technologies to enhance control over budget spending.
