Internal Control Bodies
The internal control bodies conduct audits to ensure compliance with the legislation of the Republic of Kazakhstan on public procurement.
Audits on the customer’s site are conducted based on concluded public procurement contracts to verify the legality of the deals and their execution.
Unlike preventive control, identified violations are penalized with fines or disciplinary actions.
Responsible institutions
The Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan
010000, Astana, Zhenis Ave. 11
gov.kz/memleket/entities/kazyna/contacts?lang=enFunctions and tasks
The Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan is a department within the Ministry of Finance of the Republic of Kazakhstan, responsible for executing and overseeing functions within the purview of the central executive body in the areas of national budget implementation and the servicing of local budget execution, the National Fund of the Republic of Kazakhstan, and the Victim Compensation Fund.
The Bureau of Public Procurement Registry Management of the Treasury Committee has the tasks of organizing the formation and maintenance of registries of non-compliant participants in government procurement, in accordance with Articles 12 and 44 of the Law “On Public Procurement.”
Agency for the Protection and Development of Competition of the Republic of Kazakhstan
010000, Astana city, Mangilik El avenue 8, 'Government House,' entrance 1
gov.kz/memleket/entities/zk?lang=ruFunctions and tasks
The Agency for the Protection and Development of Competition in the Republic of Kazakhstan is a governmental body directly subordinate and accountable to the President of the Republic of Kazakhstan. It oversees matters related to competition protection and the restriction of monopolistic activities, as well as the control and regulation of activities designated as a state monopoly. It also carries out state control and licensing in the field of commodity exchanges.
Legal and Legislative Rationale
Additional Information
The agency has regional offices in provinces, cities of republican significance, and the capital.
Internal Government Audit Committee of the Ministry of Finance of the Republic of Kazakhstan (IGAC)
Oversight of Compliance with the Republic of Kazakhstan’s Procurement Legislation, including Desk Audits
010000, Nur-Sultan city, Zhenis Avenue, 11.
gov.kz/memleket/entities/kvga/about/structure/departments/leadership/1188/1?lang=ruFunctions and tasks
The Internal Government Audit Committee (IGAC) of the Ministry of Finance of the Republic of Kazakhstan is a department under the Ministry of Finance of the Republic of Kazakhstan. It performs oversight and execution functions in the realms of internal government audits, financial control, government procurement, state property, auditing activities, accounting, and financial reporting.
Legal and Legislative Rationale
Additional Information
Methods for Filing Complaints:
- Through the government procurement web portal: www.goszakup.gov.kz
- Through the web portal https://eotinish.kz/
- Submission of written complaints to the agency’s registry.
Forms of documents
Regional Internal Audit Departments of the Republic of Kazakhstan (RIADs)
Territorial Divisions of the Internal Government Audit Committee of the Ministry of Finance of the Republic of Kazakhstan
Conducting Scheduled On-Site Audits
010000, Nur-Sultan city, Zhenis Ave, 11.
gov.kz/memleket/entities/kvga/about/structure/100/1?lang=ruFunctions and tasks
The Compliance Audit Office and the territorial divisions of the Internal Government Audit Committee (IGAC)—referred to as Regional Internal Audit Departments (RIADs)—are responsible for conducting audits at contractor locations.
The IGAC develops audit plans based on data from information systems. In addition to scheduled audits, the IGAC has the authority to perform unscheduled audits based on specific directives from the Government and complaints from stakeholders.
Legal and Legislative Rationale
Additional Information
Each administrative region has its own Regional Internal Audit Department (RIAD):
- RIAD for the Akmolinsk Region under IGAC of Ministry of Finance
- RIAD for the Aktubinsk Region under IGAC of Ministry of Finance
- RIAD for the Almaty Region under IGAC of Ministry of Finance
- RIAD for the Atyrau Region under IGAC of Ministry of Finance
- RIAD for the East Kazakhstan Region under IGAC of Ministry of Finance
- RIAD for the Zhambyl Region under IGAC of Ministry of Finance
- RIAD for the West Kazakhstan Region under IGAC of Ministry of Finance
- RIAD for the Karaganda Region under IGAC of Ministry of Finance
- RIAD for the Kostanay Region under IGAC of Ministry of Finance
- RIAD for the Kyzylorda Region under IGAC of Ministry of Finance
- RIAD for the Mangistau Region under IGAC of Ministry of Finance
- RIAD for the Pavlodar Region under IGAC of Ministry of Finance
- RIAD for the North Kazakhstan Region under IGAC of Ministry of Finance
- RIAD for the Turkistan Region under IGAC of Ministry of Finance
- RIAD for the city of Almaty under IGAC of Ministry of Finance
- RIAD for the city of Astana (Nur-Sultan) under IGAC of Ministry of Finance
- RIAD for the city of Shymkent under IGAC of Ministry of Finance
- RIAD for the Zhetisu Region under IGAC of Ministry of Finance
- RIAD for the Abai Region under IGAC of Ministry of Finance
- RIAD for the Ulytau Region under IGAC of Ministry of Finance
Forms of documents
Compliance Audit Office under the Internal Government Audit Committee (IGAC) of the Ministry of Finance
Conducting Financial Statement Audits
010000, Nur-Sultan city, Zhenis Ave, 11.
gov.kz/memleket/entities/kvga/about/structure/departments/leadership/1193/1?lang=ruFunctions and tasks
This office is responsible for conducting compliance audits focusing on expenses related to the escalation of budgetary costs in investment projects, and the use of both federal and local budget funds.
Government Agency Internal Audit Services
Functions and tasks
Within government agencies, specialized units are mandated to be responsible for internal control.
The Internal Audit Service provides consultative assistance in organizing internal control systems within the government agency, its departments, territorial divisions, subordinate organizations, and/or in local executive bodies within the jurisdiction of the corresponding region, republic-level city, and capital city. These services are financed and/or receive funding from the respective budget.