ECOSAI - Kazakistan

Members Directory

Accounts Committee for Control over Execution of the Republican Budget

Name/Title of the SAI:

Accounts Committee for Control over
Execution of the Republican Budget

Street Address:

Chairman of Accounts Committee
Accounts Committee for Control over Execution of the Republican Budget
8, House of Ministries, 35 St,
010000 Astana
Kazakhstan.

Telephone No:

Tel: +7 3172 74 16 02

Fax No:

Fax: +7 3172 74 22 63

E-mail Address:

esep_k@kazai.kz, mukhamediyeva@kazai.kz

Web Page Address:

www.esep.kz

Name of the Head of SAI:

Mr. Omarkhan N. Oxibayev

Title/ Designation of the Head of SAI:

Chairman of the Account Committee for Control over Execution of the Republican Budget

Telephone No. of the Head of SAI:

+7 (3172) 152 147

Name of the Head of International Relations Department:

Mr. Anuarbek Zhalelovich Sultangazin

Designation of the Head of International Relations Department

Member of the Accounts Committee for Control over Execution of the Republican Budget

Telephone No. of Head of International Relations Department:

+7 (3172) 152 152

Legal framework under which the SAI functions viz Constitution, Act of the Parliament, Presidential Order etc: (Please quote article/order number etc).

Constitution of the Republic of Kazakhstan (Article 44,53,57) the Law of the Republic of Kazakhstan “On Control over Execution of the Republican and Local Budgets.” dated January 29, 2002, No. 286; 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”, External and Internal Auditing Standards approved by Decree of the Accounts Committee No. 15 dated August 27, 2002.

Authority by whom the Head of SAI is appointed

According to Article 44 of the Constitution of the Republic of Kazakhstan, Chairperson 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 President of the Republic of Kazakhstan

Manner in which the Head of SAI can be removed:

According to Para 14 of the Provisions of the Accounts Committee, the Chairperson of the Accounts Committee can be removed in accordance with a decision of the President of the Republic of Kazakhstan.

B) Disciplinary Prosecution:
He can be dismissed by the General Assembly of TCA following the disciplinary procedures within TCA.

Term (tenure) of office of the Head of SAI:

Chairperson of the Accounts Committee is appointed for five-year term.

Status (position) of the Head of SAI:

According to Para 34 of the Provisions of the Accounts Committee, Chairperson is equal to a minister.

Terms and conditions of appointment of the Head of SAI:

Chairperson 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 Para 11 of the Provisions of the Accounts Committee, Chairperson of the Accounts Committee:

	manages the work of the accounts Committee, is personally accountable to the President of the Republic of Kazakhstan for fulfillment of his tasks and duties.
	approves annual audit plan of the Accounts Committee
	distributes duties between the officials of the Accounts Committee, organizes the work of Members of the Accounts Committee and its Apparatus;
	within his or her jurisdiction issues orders, examines their execution, signs resolutions and other documents adopted at meetings of the Accounts Committee;
	approves staff schedule and estimates of the Accounts Committee within the limits of funds allocated from the republican budget for the Accounts Committee;
	approves staff of the Accounts Committee within the limits approved by the President of the Republic of Kazakhstan.
	approves audit plans carried out within annual plans of the Accounts Committee, determines frequency and duration of audits;
	assigns audits to Members of the accounts Committee to be carried;
	approves Regulations of the Accounts Committee;
	appoints and dismisses the officials of the Apparatus of the Accounts Committee;
	represents the Accounts Committee in relationships with republican and foreign organizations;
	has the right to create consultative bodies under the Chairperson of the Accounts Committee;
	has the right to attend meetings of the Government of the Republic of Kazakhstan, of the Board of Directors of the National Bank and of boards of other state entities of the Republic of Kazakhstan;
	has the right to have free access to documents related to auditing on the republican level with regard to secrecy regime, commercial and other secrets protected by the Law;
	has the right to require and to receive from audited entities necessary references, verbal and written explanations on the issues related to audits;
	is personally liable for fraud findings and responsible for reliable information submitted to state entities and published in the mass media as well as for disclosure of secrets as established in the legislation;
	submits documents to the President of the Republic of Kazakhstan about the facts found by the Accounts Committee when audited entities fail to comply with the legislation on execution of the republican budget;
	has the right to submit proposals to the President of the Republic of Kazakhstan on early dismissal of a Member of the Accounts Committee appointed by the President of the Republic of Kazakhstan or to submit to the parliament an proposal of early dismissal of a Member of the Accounts Committee appointed by the Majilis or the Senate if there are reasons for it, as envisioned in para 15 of the Provisions;
	in his absence assigns the duties of the Chairperson of the Accounts Committee to one of the Members of the Accounts Committee;
	exercises other authorities in compliance with the legislation of the Republic of Kazakhstan.

Mandate of the SAI:

According to Para 3 Article 8 of the Law of the Republic of Kazakhstan “On Control over Execution of the Republican Budget” the Accounts Committee shall:

	provide quarterly information on activities of the Accounts Committee to the President of the Republic of Kazakhstan;
	carry out orders of the President of the Republic of Kazakhstan related to analysis and results of audits completeness and timeliness of tax receipts and other mandatory payments, appropriate and effective use of budget funds as well as other specific assignments;
	submit report on execution of the republican budget to the Parliament of the Republic of Kazakhstan not later than June 1 of the year next after the reporting one. As to its content, the report shall be the opinion on the report of the Government of the Republic of Kazakhstan on execution of the Republican budget. After it is approved by the Parliament of the Republic of the Kazakhstan, it shall be published in the mass media;
	analyze audit reports provided by state entities authorized by the Government of the Republic of Kazakhstan and give recommendations to the Government of the Republic of Kazakhstan on how to increase efficiency of audit carried out by these entities;
	submit audit materials to the law enforcement bodies if indication of crime are found in the work of officials of audited entities in the use of Republican budget funds and other violations of the legislation of the Republic of Kazakhstan.
	according to Para 4 of Article 8 of the Law of the Republic of Kazakhstan “On Control over Execution of the Republican and Local Budgets” the Account Committee has the right;
	to carry out audit to determine whether the requirements of the budget legislation of the Republic of Kazakhstan are met by state entities financed from the Republican budget, execution of the Republican budget, programs(subprograms) and use made of credits and state guaranteed loans are appropriate, activities of state entities ensure impoliteness and timeliness of the receipts of the funds of the Republican budget, and whether the use of the funds allocated from the republican budget for discharge of state obligations is appropriate,
	to carry out performance Audit on the Republican level, including the funds received for government contractual work;
	to request and to receive from the Government of the Republic of Kazakhstan, from state entities, and other audited entities the necessary documents and information on the issues related to completeness of the receipts and spending of the funds of the republican budget;
	to evaluate economic effectiveness of approved state republican budget programs (subprograms),
	To request and to receive from the National Bank of the Republic of Kazakhstan the information about the results of examinations of banks and entities that perform particular types of banking transactions regarding receipts, transfers and appropriate spending of the funds of the Republican budget as shown in bank accounts of the audited entities;
	to listen to oral reports of the officials of audited entities on the issues of execution of the Republican budget;
	to submit to the President of the Republic of Kazakhstan the reports on violations of the requirements of legal regulations on execution of the Republican budget found by the Accounts Committee;
	to receive the necessary documents, references, oral and written explanations on the issues related to the audit from audited entities within the time established by the Accounts Committee;
	to involve the appropriate experts of state entities in auditing;
	to develop and to submit recommendations on legal regulations affecting execution of the republican and local budgets;
	to exercises other authorities in compliance with the legislation of the Republic of Kazakhstan.

Forum to which audit reports of the SAI are submitted:

According to Para 3 Article-8 of the Law of the Republic of Kazakhstan ”On Control over Execution of the Republican and Local Budgets” the Accounts Committee 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 Article 7 of the Law o the Republic of Kazakhstan “On Control over Execution of the Republican and Local Budgets” the Accounts Committee is a state entity that performs external audit on the republican level. Its basic objectives are:

	to audit implementation of the requirements of budget legislation and other legal regulations on the issues of execution of the republican budget;
	to implement assignments of the President of the Republic of Kazakhstan on the issues related to execution of the republican budget;
	to audit whether use of the funds of the republican budget, credits grants, government, and government guaranteed loans aimed at implementation of governmental line programs and other expenditure is on target and effective and complies with the single budget classification,
	to audit whether receipts to the republican budget are complete and timely

Number of staff employed by the SAI:

The staff of the Accounts Committee has 40 staff members.