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Adopted by the Legislative Assembly of the Jogorku Kenesh (Parliament) of the Kyrgyzstan
December 21, 1998
The Accounts Chamber of the Kyrgyzstan (further - the Accounts Chamber) is a standing supreme board of the state financial-economic control, formed by the President of the Kyrgyzstan, the Legislative Assembly and the Assembly of Public Representatives of the Jogorku Kenesh of the Kyrgyzstan and is accountable to them.
The Accounts Chamber acts in accordance with the Constitution of the Kyrgyzstan, the Law on the Accounts Chamber, other laws of the Kyrgyzstan and also normative legal acts of the President of the Kyrgyzstan, the Legislative Assembly and the Assembly of Public Representatives of the Jogorku Kenesh of the Kyrgyzstan.
The Accounts Chamber is a juridical person, it has its seal with the State Emblem of the Kyrgyzstan.
Objectives of the Accounts Chamber are:
- organization and realization of control over performance of the republican and local budgets and also non-budget revenues; control over effectiveness and expediency of the state means expenditure and use of the state property;
- control over legality and timeliness of motion of the republican budget means and non-budget funds in the National Bank of the Kyrgyzstan, representative banks and other financial-credit institutions of the Kyrgyzstan;
- control over maintenance costs of the organs of the state power of the Kyrgyzstan;
- control over timely and complete financing of the state social programs, use of means allocated from the republican budget on liquidation of the results of natural disasters and distribution of humane aid;
- control over use of gold reserves of the Government of the Kyrgyzstan and National bank of the Kyrgyzstan;
- control over legal and rational conduct of privatizational process of the state property in the Kyrgyzstan;
- control over use of credit resources and foreign investments from other countries and international financial organizations;
- control over use of state means used for financing measures of urgent character;
- audit and evaluation of organs which carry out functions of financial control;
- analysis of revealed deviations from indicators of the republican budget and non-budget funds; submission of proposals for their liquidation and also perfection of the budget process.
The Accounts Chamber carries out its activity in accordance with principles of legality, objectivity, independence and publicity.
The Accounts Chamber consists of the Chairman of the Accounts Chamber and 12 auditors. The Accounts Chamber has its own working staff.
The Chairman of the Accounts Chamber is appointed by the President of the Kyrgyzstan for five year term.
Any citizen of the Kyrgyzstan with highest degree of education and Experience of professional activity in the field of the state management, control, economy and finance can be a Chairman of the Accounts Chamber.
Chairman of the Accounts Chamber:
- guides the activity of the Accounts Chamber, organizes its work, approves annual and current plans;
- leads meetings of the Accounts Chamber and signs its conclusions;
- represents the Accounts Chamber in the organs of the state power and abroad;
- annually reports back to the President of the Kyrgyzstan, the Legislative Assembly and the Assembly of Public Representatives on the activity of the Accounts Chamber;
- issues orders and instructions, admits and discharges members of the working staff of the Accounts Chamber, concludes economic and other agreements.
The Chairman of the Accounts Chamber is entitled to take part in the meetings of the Accounts Chamber and sessions of the Assembly of Public Representatives of the Jogorku Kenesh of the Kyrgyzstan and meetings of the Government of the Kyrgyzstan and its Presidium.
The Chairman of the Accounts Chamber can not be a Deputy of the Jogorku Kenesh and local governments of the Kyrgyzstan, Member of the Government of the Kyrgyzstan. He can not be engaged in any business activity. He can be engaged in teaching, science and other creative activities.
The Chairman of the Accounts Chamber of the Kyrgyzstan is responsible for the activity of the Accounts Chamber and can be removed from his post in case of unsatisfactory fulfillment of his duties, breaches of legislation and abuse of power. Decision on this matter is taken by the President of the Kyrgyzstan on his own initiative or application of one of the chambers of the Jogorku Kenesh of the Kyrgyzstan.
Should it be found impossible to fulfill his official duties, the Chairman of the Accounts Chamber has a right to place them on one of the Auditors of the Accounts Chamber for more than three months.
Auditors of the Accounts Chamber are appointed out of the citizens of the Kyrgyzstan who have the highest degree of education and experience of professional activity in the field of the state management, control, economy and finance for the period of the activity of the Legislative Assembly and the Assembly of Public Representatives which appoint them.
President of the Kyrgyzstan, the Legislative Assembly and the Assembly of Public Representatives appoint in four auditors each.
The Legislative Assembly and the Assembly of Public Representatives appoint auditors on proposal of the deputies of the Jogorku Kenesh of the Kyrgyzstan.
Within the bounds of their competence stipulated by the Law auditors of the Accounts Chamber solve all questions on organization and performance of audits and revisions.
Auditors of the Accounts Chamber can not be deputies of the Jogorku Kenesh and local governments; they can be engaged in teaching, science and other creative activities.
The Accounts Chamber has a working staff ensuring its activity. Structure and size of the Accounts Chamber's staff is approved by the President of the Kyrgyzstan on application of the Chairman of the Accounts Chamber.
Control authorities of the Accounts Chamber cover all state organs and institutions in the Kyrgyzstan.
Control authorities of the Accounts Chamber apply to public associations and non-state funds, institutions, organizations, banks, insurance agencies and other financial-credit institutions, their unions and associations which use means of the republican budget or the state property.
In the process of the republican budget performance the Accounts Chamber controls fullness and timeliness of money transfer, actual expenditure of budget assignations in accordance with approved indicators of the republican budget, analyses them, reveals breaches and submits proposals on their liquidation. If necessary the Accounts Chamber carries out control over performance of local budgets in districts, cities and regions of the Republic.
The Accounts Chamber carries out control over: management and service of the state internal and external debt of Kyrgyzstan;
- legality, rationality and effectiveness of using of foreign credits, loans and humane aid by the Government of the Kyrgyzstan;
- effective arrangement of centralized financial repayable resources;
- use of the state credits and unpaid means by foreign states and international organizations.
The Accounts Chamber carries out control over costs of the state organizations, representations and institutions working abroad and financed by the republican budget.
The Accounts Chamber controls:
- proper use of means for investing of the economy by organs of public administration;
- use of the state investments allocated for the creation and development of institutions of non-state forms of property.
The Accounts Chamber carries out control over formation and effectiveness of use of means of the republican and local non-budget funds and also currency means under the authority of the Government of the Kyrgyzstan.
The Accounts Chamber carries out control over transfer of means from:
- management of the state property, its privatization, sale and rent;
- use of natural resources.
The Accounts Chamber fulfils control over:
- activity of the National Bank of the Kyrgyzstan, its structural subdivisions, commercial banks using means of the republican budget;
- activity of the National Bank of the Kyrgyzstan on the state debt of the Kyrgyzstan.
All organs of the state power of the Kyrgyzstan, local state administrations and organs of local self-government, the National Bank of the Kyrgyzstan, institutions, organizations and their officials are obliged to provide all necessary information on the inquiries of the Accounts Chamber.
On the request of the Accounts Chamber the National Bank of the Kyrgyzstan, commercial banks and other financial-credit institutions are obliged to give all necessary documentary confirmations of operations and accounts of audited objects. Other institutions and organizations are obliged to provide certificates and copies of documents on operations and accounts with audited objects.
Refusal or evasion of officials of organs, institutions and organizations to present necessary information or documentation on the request of the Accounts Chamber and also giving of false information are pursued by the Law of the Kyrgyzstan.
The Ministry of National Security of the Kyrgyzstan, the Ministry of Internal Affairs of the Kyrgyzstan, the National Bank of the Kyrgyzstan, the Control-Inspection Department under the Ministry of Finance of the Kyrgyzstan, the State Custom Inspection under the Ministry of Finance of the Kyrgyzstan and other state control organs are obliged to render assistance to the Accounts Chamber.
During revisions the Accounts Chamber has a right to draw other state control organs, audit agencies and some individuals on contractual basis.
All state organs which check budget organizations are obliged to get agreement on annual and current plans of audits and revisions with the Accounts Chamber.
The Accounts Chamber carries out its activity in accordance with its annual and current plans which proceed from the necessity of ensuring of comprehensive control over fulfillment and rational use of the republican budget.
Working plan is approved at the meetings of the Accounts Chamber. It includes missions of the President of the Kyrgyzstan, the Legislative Assembly and the Assembly of Public Representatives of the Jogorku Kenesh of the Kyrgyzstan.
Meetings of the Accounts Chamber are called as the necessity arises by its Chairman and demand of one third of its staff.
Meetings of the Accounts Chamber are competent if the majority of the Accounts Chamber's staff takes part in them. If an auditor can not attend a meeting he informs the Chairman in advance.
If the Chairman is absent auditors can elect the chairman of the meeting by the majority of votes.
The Chairman of the meting leads it and signs its decisions.
The Accounts Camber's decisions are taken by the majority of votes in form of resolution.
Members of the Accounts Chamber disagreed with its decision have a right to voice a supposition in written form which must be enclosed to the minutes of the meeting.
Matters of internal activity of the auditors and members of the working staff of the Accounts Chamber are stipulated in the Regulations of the Accounts Chamber adopted at its meeting.
Audits and revisions are fulfilled in audited objects. Objects, terms and auditors are arranged by the order of the Chairman of the Accounts Chamber in accordance with the adopted plan. Act is drawn up on the results of audits and revisions.
If heads and other officials of audited organizations do not agree with the act they sign it enclosing their comments, explanation and proper documents.
Chairman, auditors of the Accounts Chamber and drawn specialists can use data from revisions only for the Accounts Chamber's activity.
On the results of fulfilled control measures according to its resolution the Accounts Chamber directs presentations to the organs of state power of the Kyrgyzstan and orders on liquidation of breaches, compensation for state losses calling guilty officials to account to the heads of audited institutions and organizations.
All materials with revealed breaches are reported to the investigating authorities.
Presentations and orders of the Accounts Chamber must be observed in established terms or if terms are not indicated during 20 days. Information on taken measures must be presented to the Accounts Chamber without delay.
If orders of the Accounts Chamber are not fulfilled the Chairman of the Accounts Chamber can stop all forms of financial, account and payment operations of audited institutions and organizations.
The Accounts Chamber's order can be appealed to the court.
In case of determination of illegitimate actions of the Accounts Chamber compensation for losses is made from the republican budget.
Auditors of the Accounts Chamber are entitled to: -
- freely visit state organs, military units and subunits and also on matters of approaching checks it can visit banks and other financial-credit institutions, territory and objects of audited institutions and organizations, stores, repositories and other buildings not stipulated by the Legislation of the Kyrgyzstan;
- demand primary documents reflecting economical and financial activity, balances, accounts, statistic documents, estimates, agreements, orders and other legal acts, correspondence and documents of office-work including secret documents;
- seal materials and places of keeping documents, money and material values; get Copies and extracts from the documents; withdraw necessary documents in case of revealing forgeries, embezzlement and abuses;
- get verbal and written explanatory notes from the heads and officials of audited institutions and organizations.
According to the Legislation of the Kyrgyzstan auditors of the Accounts Chamber have a right to submit a proposal on imposing a fine to the heads and chief-accountants of audited institutions and organizations in case of inexpedient use of the state means.
Decisions on imposing fines are approved at the meetings of the Accounts Chamber and are signed by the Chairman.
Demands of the auditors of the Accounts Chamber connected with fulfillment of their official duties are compulsory for the state organs, institutions and organizations.
Heads of audited objects must create normal conditions for the auditors of the Accounts Chamber.
Officials who create obstacles to audits and revisions bear the responsibility in accordance with the Legislation of the Kyrgyzstan.
Auditors of the Accounts Chamber are responsible for reliability of the outcomes of audits and revisions, divulgence of the state secrecy in accordance with the acting legislation.
Auditor of the Accounts Chamber can be removed from his post ahead of time on the decision of that organ which had appointed him in case of:
- breach of legislation of the Kyrgyzstan;
- abuse of official duties;
- personal apply for retirement;
- pension age;
- pronouncing judgement;
- ineffectiveness;
- activity incompatible with the authorities of the Accounts Chamber's auditor;
- recall by the organ which had appointed him;
- departure to abroad for permanent residence;
- loss of citizenship of the Kyrgyzstan;
- his death.
Matter on removing auditors of the Accounts Chamber is submitted by the Chairman of the Accounts Chamber and deputies of the Jogorku Kenesh of the Kyrgyzstan.
Means for the Accounts Chamber's maintenance are outlined in the republican budget by a separate line and also they can come in deductions from the amount of recovered and compensated damage to the budget up to 10 %.
Conditions of payment of the Accounts Chamber's staff are arranged by the President of the Kyrgyzstan.
The Accounts Chamber is entitled to communicate with control and account chambers and organs of the state control of foreign countries and their international associations, to conclude agreement on cooperation.
The Accounts Chamber regularly presents information on its activity to the mass media for publishing.
The Law comes into its force since promulgation.
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President of the Kyrgyzstan |
Askar Akaev |
