Starting from 2026, changes in the rules for conducting desk audits in the field of public procurement will come into effect in Kazakhstan.
The main innovation is the expansion of desk audit directions and the introduction of new risk profiles.
In particular, a new direction has been added to the rules – "Desk audit of proper fulfillment of obligations under public procurement contracts." Within this framework, two risk profiles are provided. Profile No. 28 is aimed at identifying non-compliance of completed works with the conditions of public procurement contracts for construction and installation works (SMR) according to Appendix 39 to the Public Procurement Rules, including verification of purchased goods, works, and services from other contractors (in terms of volume compliance). Profile No. 29 is aimed at identifying discrepancies in supporting documents preceding payment under public procurement contracts in the SMR sector in violation of clause 585 of the Public Procurement Rules.
In addition, another direction is introduced – "Desk audit of refusal or cancellation of public procurement." Within this direction, Profile No. 31 will allow identifying cases of refusal or cancellation of public procurement in situations not provided for by the public procurement legislation.
The introduction of new directions and risk profiles allows covering not only procurement procedures but also the contract execution stage, as well as ensuring the legality of refusal or cancellation of procurements.