Preventive Control Authorities

Preventive control authorities in the field of public procurement in Kazakhstan are regulatory bodies responsible for ensuring compliance with the country’s laws and regulations on public procurement. Their main goal is to create an environment that prevents breaches in the public procurement sector.

The functions of the preventive control authorities include detecting, preventing, and addressing violations in the procurement process.

Preventive control bodies can conduct audits at all stages of the procurement process. This encompasses examining the entire procurement process, starting from planning and conducting procurement procedures, and continuing even after the contract is concluded.

The primary objective of such audits is to ensure transparency, compliance with legislation, and the prevention of violations in the field of public procurement.

Responsible institutions

Desk Audit Division of the Internal Government Audit Committee (IGAC) of the Ministry of Finance of the Republic of Kazakhstan

Conducting Desk Audits

010000, Nur-Sultan city, Zhenis Ave, 11

gov.kz/memleket/entities/kvga/about/structure/departments/leadership/1188/1?lang=ru

Functions and tasks

The Desk Audit Division of the IGAC is responsible for the early-stage prevention (preventive control) of violations through monitoring the procurement functions performed by contracting entities. 

  • During the desk audit, examiners analyze procurement data on the government portal to identify risks without needing an on-site inspection of the audited entity.
  • If violations are discovered, auditors issue a notification requiring the contracting entity to rectify the violations. The contracting entity is obligated to comply with the notification and remedy the identified violation. 
  • Desk audits enable contracting entities to self-correct violations before entering into contracts, thus avoiding disciplinary actions and fines.
  • Moreover, the IGAC has the authority to file lawsuits for the annulment of contracts that were concluded in violation of the law. There are certain instances where a desk audit can issue notifications even after a contract has been concluded. For example, if post-contract restrictions under Article 6 are identified, the desk audit can issue a notification requiring unilateral termination of the contract if it has not yet been fully executed.

Regulatory Framework

On the Approval of the Regulation for the Internal Government Audit Committee of the Ministry of Finance of the Republic of Kazakhstan

On the Approval of Rules for Conducting Desk Audits

On Government Auditing and Financial Control

On Auditing Activities

 

Legal and Legislative Rationale

The Regulation of the Desk Audit Department

Additional Information

Territorial Subdivisions