Article 12. Competence of the Supreme Audit Chamber The Law on State Audit and Financial Control

Home / RLA / Article 12. Competence of the Supreme Audit Chamber The Law on State Audit and Financial Control

1. The Supreme Audit Chamber performs an efficiency audit:

1) planning and execution of the republican budget in accordance with the principles of the budgetary system of the Republic of Kazakhstan with the preparation of a report on the execution of the republican budget for the reporting financial year, which in its content is the conclusion to the relevant report of the Government of the Republic of Kazakhstan;

2) activities of state audit facilities;

3) implementation of documents of the State Planning System of the Republic of Kazakhstan regarding the execution of the republican budget and the use of state assets, and on instructions from the President of the Republic of Kazakhstan also in other areas;

4) implementation of development plans of national management holdings, national holdings and national companies and action plans of national management holdings, national holdings, national companies of which the state is a shareholder;

5) the impact of the activities of quasi-public sector entities on the development of the economy or a particular branch of the economy, social and other spheres of public administration;

5-1) extra-budgetary funds;

 6) the use of funds from the republican budget, including transfers to legal entities, targeted transfers and loans, related grants, government and state-guaranteed loans, loans secured by the state, guarantees and assets of the state, as well as financing the fulfillment of government obligations under public-private partnership projects;

7) the use of transfers to legal entities, related grants, budgetary investments, state and state-guaranteed loans, loans secured by the state, and state assets;

8) the reasonableness of planning, feasibility and effectiveness of procurement of goods, works and services by state bodies and subjects of the quasi-public sector;

9) pricing, including an assessment of the difference between the amount of allocated (expended) national financial resources for the purchase of goods, works, and services and the market value of the purchased goods, works, and services;

10) asset management of quasi-public sector entities;

11) tax and customs administration;

12) contracts;

13) in the field of environmental protection;

14) in the field of information technology.

2. The Supreme Audit Chamber performs a compliance audit:

1) the activities of state audit facilities for the use of funds from the republican budget and national resources;

2) the reliability and correctness of accounting and financial reporting by the objects of the state audit;

3) fulfillment by state bodies and quasi-public sector entities of the terms of contracts;

4) completeness and timeliness of receipts to the republican budget, collection of receipts to the budget, as well as the correctness of the refund and offset of erroneously (excessively) paid amounts from the republican budget;

5) execution of the state emergency budget;

6) the use of funds from the republican budget, including targeted transfers and loans, related grants, state and state-guaranteed loans, loans secured by the state, guarantees and assets of the state, as well as financing the fulfillment of state obligations under public-private partnership projects, including state concession obligations;

7) formation and use of the National Fund of the Republic of Kazakhstan;

8) use of assets of the National Bank of the Republic of Kazakhstan, trust management of pension assets only with the consent or on behalf of the President of the Republic of Kazakhstan;

8-1) extra-budgetary funds;

9) the use by quasi-public sector entities of the funds allocated to them from the republican budget for compliance with the financial and economic justification.

3. The Supreme Audit Chamber shall audit the consolidated financial statements of the republican budget, audit the financial statements of administrators of budget programs and government agencies, with the exception of the National Bank of the Republic of Kazakhstan, the authorized body for regulation, control and supervision of the financial market and financial organizations.

4. Supreme Audit Chamber:

1) ensures, within its competence, the adoption of anti-corruption measures;

2) hears relevant information from officials of state audit facilities on issues related to the conduct of an external state audit;

3) takes measures to eliminate violations and deficiencies identified (identified) during the state audit and expert-analytical activities;

4) requests and analyzes audit reports of state audit and financial control bodies, taking into account the observance of secrecy, official, commercial or other legally protected secrets, and makes recommendations on improving the quality of state audit;

5) monitors the results of an audit conducted in accordance with the legislation of the Republic of Kazakhstan on auditing and this Law on the use of budgetary funds, including transfers to legal entities, loans, related grants, assets of the state and quasi-public sector entities, state and state-guaranteed loans, as well as loans secured by the state;

6) conducts analysis and research, provides methodological guidance in the field of public audit and financial control, implements training programs in the field of public audit;

7) organizes retraining and advanced training of employees of state audit and financial control bodies;

8) organizes activities to confirm the knowledge of candidates for state auditors who will carry out an external state audit, in accordance with the rules for certification of persons applying for the qualification of a state auditor;

9) develops and approves the rules for conducting external state audit and financial control, including, inter alia, the forms of documents adopted based on the results of the state audit, logos of the Supreme Audit Chamber and audit commissions used in the relevant documents;

10) develops and approves the rules for evaluating documents of the State Planning System of the Republic of Kazakhstan, development plans of national management holdings, national holdings and national companies, and action plans of national management holdings, national holdings, and national companies of which the state is a shareholder;

11) develops and approves a standard risk management system, which is used in the formation of the list of objects of state audit for the relevant year and the conduct of an external state audit;

12) develops and approves a model regulation on audit commissions;

13) excluded by the Law of the Republic of Kazakhstan dated 11.01.2018 No. 135-VI (effective ten calendar days after the date of its first official publication);

14) develops and submits for approval to the President of the Republic of Kazakhstan the regulations on the Supreme Audit Chamber;

14-1) develops and approves a methodology for rating regions and cities for ease of doing business; - Excluded by the Law of the Republic of Kazakhstan.

15) coordinates the risk management system of the authorized body for internal state audit, internal audit services included in the system of state audit and financial control bodies;

16) ensures the development and operation of a unified database on state audit and financial control in order to exchange information with state control and supervision bodies, other state bodies, state audit facilities, as well as conduct electronic state audit, and approves the rules for the formation and maintenance of a unified database of state audit and financial control and the use of its data;

17) makes recommendations on improving the budget and other legislation of the Republic of Kazakhstan, including in the field of national security, develops and coordinates regulatory legal acts of the Republic of Kazakhstan on issues of state audit and financial control;

18) adopt legal acts to coordinate the work of authorized bodies of external state audit and financial control, including cooperation with other government agencies or organizations;

19) publishes information about its activities in the mass media, taking into account the secrecy regime, official, commercial or other legally protected secrets.;

20) provides methodological assistance to audit commissions;

21) represents on behalf of the audit commissions their interests in cooperation with central government agencies;

22) in coordination with the Administration of the President of the Republic of Kazakhstan, submits a proposal to the maslikhats of regions, cities of republican significance, and the capital for the appointment of the chairman of the audit commission.;

22-1) develops and approves the selection procedure and evaluation criteria for candidates for the positions of chairman and members of the audit commissions;

22-2) approves the appointment and dismissal of members of the audit commission;

23) publishes periodic collections of acts adopted by it, bulletins, magazines and other publications;

24) evaluates the activities of state audit and financial control bodies;

24-1) conducts a rating of regions and cities for ease of doing business; - Excluded by the Law of the Republic of Kazakhstan.

25) exercise other powers in accordance with this Law, other laws of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan.

5. The Supreme Audit Chamber has the right to audit local budget funds on the following grounds:

1) on behalf of the President of the Republic of Kazakhstan and his Administration;

2) at the request of government agencies, audit commissions, individuals and legal entities;

3) according to information from law enforcement agencies.

6. The decision to conduct an audit of local budget funds on the grounds provided for in subparagraphs 2) and 3) of paragraph 5 of this Article shall be taken at a meeting of the Supreme Audit Chamber by a majority vote with subsequent notification to the Administration of the President of the Republic of Kazakhstan.

7. The Supreme Audit Chamber has the right to review the results of the audit of state audit and financial control bodies, with the exception of audit materials for which judicial acts have entered into force, on the following grounds:

1) on behalf of the President of the Republic of Kazakhstan and his Administration;

2) by decision of the Supreme Audit Chamber.

8. The Administration of the President of the Republic of Kazakhstan is informed about the revision of the audit results of the state audit and financial control bodies within the framework of the quarterly information provided on the work of the Supreme Audit Chamber.

The Law of the Republic of Kazakhstan dated November 12, 2015 No. 392-V SAM.

This Law regulates public relations related to state audit and financial control, defines the powers and organization of activities of state audit and financial control bodies.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases