The Accounts Committee for Control over Execution of the Republican Budget is the constitutional authority that is directly subordinate and accountable to the President of the Republic of Kazakhstan. The Accounts Committee submits reports on budget execution to the Parliament of the Republic of Kazakhstan. The report of the Accounts Committee is its opinion on the Government's annual report on execution of the republican budget.
The Chairman and two Members of the Accounts Committee are appointed by the President of the country, three Members are appointed by each Chamber of the Parliament, for five-year terms. Thus, representing the interests of the elected President of the country and the Parliament of the Republic of Kazakhstan, the Accounts Committee carries out external control over execution of the budget legislation by the government on behalf of and in the interests of the nation.
Our audit institution is a member of INTOSAI, ASOSAI, EUROSAI and is involved in the work of the Council of CIS SAIs.
In its work, the Accounts Committee is guided by Kazakhstan's Audit Standards, which are based on INTOSAI Auditing Standards.
The Accounts Committee:
presents quarterly information to the President of the
Republic of Kazakhstan about the work of the Accounts Committee;
executes orders of the President of the Republic of
Kazakhstan on issues related to analysis, outputs and outcomes of control over
execution of the republican budget, timeliness and completeness of taxes and
other mandatory payments, target and effective use of budget funds as well as
other orders;
presents reports on execution of the republican budget to the
Parliament of the Republic of Kazakhstan;
analyzes acts of control submitted by the state entities
authorized by the Government of the Republic of Kazakhstan and makes
recommendations to the Government of the RK on how to increase effectiveness of
control over execution of the republican budget;
submits materials of control to law enforcement bodies if
criminal actions are found in actions of officials of the objects of control in
the use of republican budget funds or other facts regarding violations of the
legislation of the Republic of Kazakhstan;
develops and approves the standards of external control over execution of the republican budget and approves the standards of external control over execution of local budgets and internal control over execution of the republican budget.
The Accounts Committee has the right:
to exercise control over financial statements of state
entities financed from the republican budget;
to exercise performance control over use of the funds of the
republican budget including the funds received for government work;
to request and receive from the Government of the RK and
objects of control necessary documents and information on the issues related to
completeness of receipts and expenditures of the republican budget;
to evaluate economic effectiveness and reasonability of the
approved republican budget programs (subprograms);
to request and to receive from the National Bank the
information about the results of examinations in banks and organizations dealing
with banking transactions related to receipts, transfers as well as target use
of the funds of the republican budget by objects of control;
to develop drafts and make proposals on the application of
legal regulations on the issues of execution of the republican budget;
to involve the appropriate specialists of state bodies in
control activities over execution of the republican budget;
to request and to receive necessary documents, references and
verbal or written explanations from objects of control on the issues related to
control actions;
to submit proposals to state entities to suspend banking
transactions for the accounts of organizations and natural persons that
committed violations of budget legislation when using the funds of the
republican budget;
to listen to the reports of objects of control on the issues
of execution of the republican budget;
to submit information to the President of the RK if there are
findings that officials of objects of control do not meet the requirements of
legal regulations on the issues of execution of the republican budget;
to use the services of appropriate specialists on the issues
of activities of the Accounts Committee in compliance with established
procedures;
to submit materials of control to law enforcement bodies if
criminal actions are found in actions of officials of objects of control in the
use of republican budget funds or other facts regarding violations of the
legislation of the Republic of Kazakhstan;
to exercise other authorities in compliance with the
legislation of the Republic of Kazakhstan.
The Constitution of the Republic of Kazakhstan approved by national referendum on August 30, 1995 provided for establishment of the Accounts Committee for Control over Execution of the Republican Budget. In compliance with the Constitution, the Accounts Committee for Control over Execution of the Republican Budget was established in 1996 as a body directly subordinate and accountable to the President of the Republic of Kazakhstan.
March 15, 1996. Musiraly Smailovich Utebayev was appointed Chairman of the Accounts Committee for Control over Execution of the Republican Budget by Decree of the President of the Republic of Kazakhstan.
April 19, 1996. A Decree of the President of the Republic of Kazakhstan approved the Provisions of the Accounts Committee.
June 3, 1996. The President of the Republic of Kazakhstan issued a Decree, "Issues of the Accounts Committee for Control over Execution of the Republican Budget".
December 8, 1997. The staff of the Accounts Committee was relocated from Almaty to the new capital of the Republic of Kazakhstan, Astana (it was Akmola before May 6,1998).
May 20, 2000. In a session of INTOSAI in Seoul, Korea, the Accounts Committee was accepted as a member of INTOSAI (International Organization of Supreme Audit Institutions).
October 10, 2000. In a session of ASOSAI in Chiang Mai, Thailand, the Accounts Committee was accepted as a member of ASOSAI (Asian Organization of Supreme Audit Institutions).
November 3, 2000. The Council of CIS SAIs was established at its first session in Moscow, Russia. From the founding of this Council the Accounts Committee has been actively involved in its work.
September 14, 2001. The Government of the Republic of Kazakhstan issued the Decree, "Concepts of Development of the System of Control over Execution of the Republican and Local Budgets in the Republic of Kazakhstan".
January 29, 2002. The Law of the Republic of Kazakhstan "On Control over Execution of the Republican and Local Budgets" was approved.
January 30, 2002. Zhaksybek Abdrakhmetovich Kulekeyev was appointed Chairman of the Accounts Committee for Control over Execution of the Republican Budget by Decree of the President of the Republic of Kazakhstan.
August 5, 2002. A Decree of the President of the Republic of Kazakhstan approved the Provisions of the Accounts Committee for Control over Execution of the Republican Budget.
August 27, 2002. A Decree of the Accounts Committee approved the Standards of External and Internal Control over Execution of the Republican and Local Budgets.
October 18, 2002. A Decree of the Accounts Committee approved the Rules of Ethics for External and Internal Auditors.
June 14, 2003. Omarkhan Nurtayevich Oksikbayev was appointed Chairman of the Accounts Committee for Control over Execution of the Republican Budget by Decree of the President of the Republic of Kazakhstan.
October 28, 2003. In a session of EUROSAI in Rome, Italy, the Accounts Committee was accepted as a member of EUROSAI (European Organization of Supreme Audit Institutions).
The Accounts Committee works openly. For this purpose, the Chairman, the Members of the Accounts Committee and its staff occasionally publish articles in newspapers and magazines, appear on TV and radio with the information about the work of the Accounts Committee.
Since March 2003, the Accounts Committee has published a Bulletin, which is registered in the Ministry of Culture and Public Accord of the Republic of Kazakhstan. The Bulletin includes audit materials and analytical papers of the Accounts Committee.
In June 2003, the official Web site of the Accounts Committee (www.esep.kz) was created.
The Accounts Committee is actively cooperating with foreign supreme audit institutions and their international associations. At the present time, the Accounts Committee is a member of International Organization of Supreme Audit Institutions (INTOSAI), Asian Organization of Supreme Audit Institutions (ASOSAI), European Organization of Supreme Audit Institutions (EUROSAI) and it is also a member of CIS SAIs.
The Accounts Committee also pays great attention to establishment of international cooperation on bilateral basis. It has signed an Agreement for Cooperation with the Chamber of Accounts of Kyrgyzstan. Draft Agreements for Cooperation with SAIs of Korea and Pakistan are under consideration.
1 PROVISIONS Accounts Committee For Control Over Execution of the Republican Budget