| 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. |
