President of Kyrgyzstan Sadyr Japarov signed a decree on measures to improve the state financial audit system. The document introduces a trial regime of temporary legal regulation until June 1, 2026.
The main goal is to eliminate duplicate functions of various bodies, reduce administrative pressure on business and implement digital solutions, including the Electronic Audit system.
According to the document, only the Accounts Chamber will be authorized to audit the expenditure of funds from the republican budget and the activities of government agencies, state enterprises and joint-stock companies.
In turn, the audit of the use of transfers and local budget funds will be carried out by the Internal Audit Service of the Ministry of Finance — according to uniform standards approved by the Cabinet of Ministers.
Law enforcement agencies are prohibited from conducting financial audits on their own. Instead, they are required to request findings from the Accounts Chamber or the Internal Audit Service and act on their basis.
Exceptions are allowed only if there are signs of serious violations or on the instructions of the highest authorities.
According to the document, the digital system «Electronic Audit» will be actively implemented in the country, and inspections in the format of business trips will be used only in cases of high risks. A gradual transformation of the Accounts Chamber is also planned: by 2026, it is planned to close its regional offices, redistributing personnel in favor of analytics and digital solutions.
The Ministry of Finance, the Accounts Chamber and the Prosecutor General’s Office must finalize regulations, minimize the subjective approach to inspections and strengthen preventive work. In addition, the Ministry of Finance will receive the authority to outsource the audit of local budgets to independent auditors.
The decree will come into force on July 1.