Kazakhstan

Mr. Aslan Mussin
Chairman of the Accounts Committee for Control over Execution of the Republican Budget

of the Republic of Kazakhstan

8, Orynbor Street, House of Ministries,
010000 Astana,

Kazakhstan

Tel: +7 7172 70 70 43
Fax: +7 7172 70 70 37


Kazakistan

Accounts Committee for Control over Execution of the Republican Budget

Name/Title of the SAI: The Accounts Committee for Control over
Execution of the Republican Budget of the Republic of Kazakhstan
 
Street Address:

8, Orynbor Street, House of Ministries,
010000 Astana, Kazakhstan

Telephone No: Tel: +7 7172 70 70 43
Fax No: Fax: +7 7172 70 70 37
E-mail Address: ir@kazai.kz, mustafina_s@kazai.kz
Web Page Address: www.esep.kz
Name of the Head of SAI: Mr. Aslan Mussin
Title/ Designation of the Head of SAI:
Chairman of the Account Committee for Control over Execution of the Republican Budget of the Republic of Kazakhstan
Telephone No. of the Head of SAI: +7 (7172) 70 70 00
Name of the Head of International Relations Department: Mr. Yerlan Issabekov
Designation of the Head of International Relations Department
Chief of the Public Relations and External Relations Coordination Department
Telephone No. of Head of International Relations Department: +7 (7172) 70 70 51
Legal framework under which the SAI functions viz Constitution, Act of the Parliament, Presidential Order etc: (Please quote article/order number etc).
The Constitution of the Republic of Kazakhstan (Articles 44, 53, 57, 58), the Budget code of the Republic of Kazakhstan (Articles 135 – 150), the Decree of the President of the Republic of Kazakhstan dated August 5, 2002, No. 917 “Approval of the Provisions of the Accounts Committee for Control over Execution of the Republican Budget”, the Decree of the President of the Republic of Kazakhstan dated April 7, 2009, No. 788 “Approval of the standards for the public financial control”.
Authority by whom the Head of SAI is appointed
In accordance with article 44 of the Constitution of the Republic of Kazakhstan, Chairman of the Accounts Committee is appointed by the President of the Republic of Kazakhstan for five year term.
Authority by whom the Head of SAI can be removed: By the Decree of the President of the Republic of Kazakhstan
Manner in which the Head of SAI can be removed: According to paragraph 25 of the Provisions of the Accounts Committee, the Chairman of the Accounts Committee can be removed in accordance with a decision of the President of the Republic of Kazakhstan.
Term (tenure) of office of the Head of SAI:
Chairman of the Accounts Committee is appointed for five-year term with no limit on the amount of terms
Status (position) of the Head of SAI:
According to paragraph 44 of the Provisions of the Accounts Committee, status (position) of the Chairman is equivalent to the post of a Minister.
Terms and conditions of appointment of the Head of SAI:

Chairman of the Accounts Committee is appointed by a Decree of the President of the Republic of Kazakhstan.

Privileges of the Head of SAI:

According to paragraphs 17 and 19 of the Provisions of the Accounts Committee, the Chairman of the Accounts Committee:

supervises the Accounts Committee, and is personally responsible for fulfillment of its tasks and duties, including fighting corruption in the Accounts Committee;
approves annual and quarterly work plans of the Accounts Committee;
defines the powers of the members of the Accounts Committee, distributes duties among the employees, organizes the work of the members and its staff;
within his jurisdiction issues orders, examines their execution, signs resolutions and other documents adopted at meetings of the Accounts Committee;
submits candidates for appointment and removal of the members to the Heads of the President’s office and Chambers of the Parliament;
approves organizational structure, staff schedule of the Accounts Committee within limits of funds allocated in the republican budget
approves work areas, objects list for analysis and control;
approves control plans carried out within annual plans of the Accounts Committee, determines controls frequency and duration;
assigns controls to members of the Accounts Committee to be carried out, defines list of staff employees who may participate in the control activities;
defines the necessity to perform quality control of staff employees activities, including access to the control objects in accordance with public financial control standards;
approves risk management system and regulations of the Accounts Committee;
appoints and dismisses the officials of the staff  of the Accounts Committee;
represents the Accounts Committee in relationships with republican and foreign organizations and officials;
creates consultative and expert bodies under the Chairman of the Accounts Committee;
has the right to attend meetings of the Government of the Republic of Kazakhstan, the Board of Directors of the National Bank and other public entities of the Republic of Kazakhstan;
has the right to have free access to documents related to control of the republican level with regard to secrecy regime, commercial and other secrets protected by Law;
has the right to require and to receive from controlled entities necessary references, verbal and written explanations on the issues related to controls;
has statutory responsibility;

submits proposals to the President of the Republic of Kazakhstan, to the Senate or the Majilis of the parliament proposals to disband a Member of the Accounts Committee if there are reasons for it, as envisioned in paragraph 27 of the Provisions;

in his absence assigns the duties of the Chairman of the Accounts Committee to one of the Members of the Accounts Committee;

has other authorities in compliance with the legislation of the Republic of Kazakhstan.
Mandate of the SAI:

According to paragraphs 1, 13 and 14 of the Provisions of the Accounts Committee:

1. The Accounts Committee for Control over Execution of the Republican Budget (hereinafter - the Accounts Committee) is the supreme public financial control institution which carries out the external control over execution of the republican budget, directly subordinated and accountable to the President of the Republic of Kazakhstan.

13. The mission of the Accounts Committee is to strengthen fiscal discipline, to improve efficiency of use of public funds and public assets to ensure economic stability in the Republic of Kazakhstan.

14. The objectives of the Accounts Committee:

1) assessment and control over execution of republican and emergency public budgets, strategic and program documents, the use of public and publicly guaranteed loans, guarantees, assets of the public and quasi-public sector;

2) methodological guidance in the area of public financial control.
Forum to which audit reports of the SAI are submitted:
In accordance with paragraphs 16 and 38 of the Provisions of the Accounts Committee, it provides quarterly information about its work to the President of the Republic of Kazakhstan and annual reports on execution of the Republican budget to the Parliament of the Republic of Kazakhstan
Main functions, duties and powers of the SAI:

According to paragraphs 15 and 16 of the Provisions of the Accounts Committee:

15. Functions of the Accounts Committee:

1) assessment of:

execution of the republican budget, including in accordance with the principles of the budget system of the Republic of Kazakhstan;

implementation of the strategic plans of the central public bodies, public and budget programs;

implementation of the strategic plans of the central government, public and budget programs;

the effectiveness of budget investment;

2) control over:

efficiency in the directions of its activity;

completeness and timeliness of revenues in the republican budget, and also reimbursement of the amounts from the republican budget, efficiency of tax and customs administration;

the execution of the Public Emergency Budget;

the accuracy and correctness of conducting of the objects the control of  accounting and reporting;

the compliance of the use of the republican budget, including targeted transfers and credit-related grants, public and publicly guaranteed loans, co-financing from the budget of concession projects, as well as guaranties, public assets (including Republican public property) with the law of the Republic of Kazakhstan;

compliance with the legislation of the Republic of Kazakhstan on public procurement while using funds of the republican budget and public assets;

the use of funds of the National Fund of the Republic of Kazakhstan;

compliance of use of assets of National Bank of the Republic of Kazakhstan to the legislation of the Republic of Kazakhstan only with the consent or at the request of the President of the Republic of Kazakhstan;

the use by subjects of quasi-public sectors of allocated to them funds of the republican budget to meet the financial and economic feasibility;

efficiency of entities’ of quasi-public sector assets management, whose shares (interests) are owned by the state;

3) monitoring of the implementation of the recommendations and orders sent to the Government of the Republic of Kazakhstan, public bodies and subjects of control;

4) development and approval of:

the order for conducting the external public financial control;

rules for the evaluation of governmental programs and strategic plans of central public bodies, programs of regional development and strategic plans of executive bodies, financed from the local budget;

model provisions for revision commisions of regions, cities of republican significance, capital;

regulations for training of public financial control personnel;

the order of forming and organization of coordination council activity;

model risk management system, which is used for planning and conducting the external public financial control;

5) report preparation in the order specified in Chapter 4 of this Provision;

6) develop standards of public financial control jointly with the authorized body of the Government of the Republic of Kazakhstan on internal control and control compliance with them;

7) analysis of public financial control bodies’ acts of control and making recommendations to improve the quality of public financial control;

8) participation in the public budget policy implementation;

9) make recommendations to improve the budgetary and other legislation of the Republic of Kazakhstan, including in the area of national security, development and harmonization of regulations on public external financial control;

10) analysis and organization of research in the field of public financial control, implementation of training programs in the area of public financial control;

11) methodological assistance for the revision commissions of regions, cities of republican significance, capital;

12) organization of training for public financial control personnel;

16. Rights and duties of the Accounts committee:

1) executes the orders of the President of the Republic of Kazakhstan on issues related to the implementation of the public financial control as well as other individual orders of the President of the Republic of Kazakhstan;

2) quarterly reports to the President of the Republic of Kazakhstan on the work of the Accounts Committee;

3) requests acts adopted on the results of the controls carried out by the authorized body of the Government of the Republic of Kazakhstan on internal control in the execution of the republican budget, subject to secrecy, official, commercial or other secrets protected by law;

4) when indicates signs of crime or administrative offense in the actions of officials subject to public financial control transfers control materials to law enforcement agencies or bodies authorized to consider cases on administrative offenses;

5) makes up protocols on administrative violations within the authority of the Code of the Republic of Kazakhstan on Administrative Violations;

6) requests and receives in established by him terms from the Government of the Republic of Kazakhstan, the National Bank of Kazakhstan, public bodies, individuals and businesses the necessary documentation and information on issues related to the planning and conduct of the external public financial control at the national level, for the reporting on the execution of the republican budget including for research in the field of public financial control, subject to the secrecy, official, commercial or other secrets protected by law;

7) hears the relevant reports of officials of objects of the control over issues related to the conduct of the external public financial control;

8) brings to the President of the Republic of Kazakhstan a representation on the revealed facts of non-observance by officials of objects of normative legal acts of the Republic of Kazakhstan, including the results of performance control, as well as the proposal to involve officers to disciplinary action to the relevant authorities or persons who appointed them;

9) receives in the fixed term from the public bodies and objects of the public financial control necessary documents, information, oral and written explanations on issues connected with carrying out of the external control over execution of the republican budget; as well as the information on the results of public financial control, and the changes made to the approved work plans of the Revision Commissions of regions, cities of republican significance, capital,

10) takes measures on elimination of the violations revealed during control and analytical actions, as well as the identification, analysis, assessment and prediction of threats to economic security within presented powers;

11) receives from object of the control the corresponding materials (proofs) confirming the conclusion of the control with observance of the legislation of the Republic of Kazakhstan, regulating issues of documenting and safeties;

12) involves corresponding experts of the public bodies and revision commissions of regions, cities of republican significance, capital (with their consent) in carrying out of the external public financial control, and also if necessary the audit organizations, experts with payment for their services from the republican budget;

13) supports communications with bodies of financial control of the foreign states and their international associations, and also in order established by the legislation of the Republic of Kazakhstan concludes treaties with them and agreements on cooperation and enters into international organizations;

14) provides regular information on its activities in the media, in accordance with the laws of the Republic of Kazakhstan on the protection of state secrets, commercial and other secrets protected by law;

15) publishes periodicals of the accepted acts, bulletins, magazines and other editions;

16) addresses claims and applications to the court, and participates in litigations according to the current legislation of the Republic of Kazakhstan.
Number of staff employed by the SAI: 141 public servants are working for the Accounts committee

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Contact Us

Mr. Khurram Raza Qureshi
Email: saipak@isb.comsats.net.pk
Director General (International Relations & Coordination)
Tel : 92 51 9224042
Fax: 92 51 9222908


Mr. Muhammad Raza Shah
Director (International Relations & Coordination)
Email: saipak@isb.comsats.net.pk
Tel : 92 51 9216769
Fax: 92 51 9222908