External Control Bodies
According to the Law of the Republic of Kazakhstan “On State Audit and Financial Control” and subpoint 5 of point 3 of the “Rules for Conducting External State Audit and Financial Control”, the bodies of external state audit and financial control include:
- The Supreme Audit Chamber of the Republic of Kazakhstan is the highest body of state audit and financial control, directly subordinated and accountable to the President of the Republic of Kazakhstan.
- Audit Commissions of regions, cities of national importance, and the capital are state bodies that perform external state audit and financial control over the execution of the local budget within their respective administrative-territorial units. Audit Commissions are not accountable to the Akims (Governers). The Chairperson of the Audit Commission is appointed and dismissed by the local council upon the recommendation of the Supreme Audit Chamber and in coordination with the Administration of the President of the Republic of Kazakhstan.
According to subpoint 39 of point 3 of the Standard Regulations, the Audit Commissions are accountable to the Supreme Audit Chamber of the Republic of Kazakhstan.
External state audit bodies are expected to conduct audit activities according to types:
- efficiency audit;
- compliance audit;
- financial statement audit.
The measures of response when violations are identified as a result of an external audit include issuing an order and/or initiating administrative proceedings within their jurisdiction.
In cases where signs of criminal or administrative offenses are detected, the materials are forwarded to law enforcement agencies or bodies authorized to initiate and (or) consider administrative offense cases, or to court.
Supreme Audit Institution
Conducting External Government Auditing
010000, Astana city, Mangilik El avenue 8, 'Government House,' entrance 10gov.kz/memleket/entities/esep?lang=ru
Functions and tasks
The key functions of the Supreme Audit Institution in the context of public procurement include oversight of:
- Purposeful Use of Funds: The rationale behind planning, feasibility, and efficiency of procurement activities carried out by government bodies and quasi-governmental entities for goods, services, and construction;
- Pricing: Including the evaluation of the difference between the amount of national financial resources allocated (spent) for the acquisition of goods, services, and construction, and the market value of the acquired goods, services, and construction;
- Achievement of Key Performance Indicators (KPIs).
Regional Auditing Committees of States, Republic-Designated Cities, and Capitals
Functions and tasks
In each region, an auditing committee is established, which is not a territorial subdivision of the Supreme Audit Institution but functions as an independent body.
These auditing committees conduct performance audits, compliance audits, and financial statement audits within their respective administrative-territorial units.