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PRESIDENTIAL DECREE OF THE REPUBLIC OF KAZAKHSTAN

of November 26, 2022 No. 5

About some questions of the Highest auditor chamber of the Republic of Kazakhstan

According to the subitem 2) article 16 of the Constitutional law of the Republic of Kazakhstan "About the President of the Republic of Kazakhstan" POSTANOVLYAYU:

1. Approve enclosed:

1) Regulations on the Highest auditor chamber of the Republic of Kazakhstan;

2) changes which are made to some acts of the President of the Republic of Kazakhstan.

2. Recognize invalid some presidential decrees of the Republic of Kazakhstan according to appendix to this Decree.

3. To the highest auditor chamber of the Republic of Kazakhstan to take the measures following from this Decree.

4. This Decree becomes effective from the date of its signing.

President of the Republic of Kazakhstan

K. Tokayev

Approved by the Presidential decree of the Republic of Kazakhstan of November 26, 2022 No. 5

Regulations on the Highest auditor chamber of the Republic of Kazakhstan

Chapter 1. General provisions

1. The highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) is the supreme body of the state audit and financial control performing according to the Law of the Republic of Kazakhstan "About the state audit and financial control" external state audit and financial control, directly subordinate and accountable to the President of the Republic of Kazakhstan.

2. The highest auditor chamber performs the activities according to the Constitution of the Republic of Kazakhstan and the laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan, other regulatory legal acts of the Republic of Kazakhstan, and also this Provision.

3. The highest auditor chamber is legal entity in form of business of public institution, has seals and stamps with the name in state language, forms of the established sample, the flag, logo, accounts in bodies of treasury in compliance the legislation of the Republic of Kazakhstan.

4. The highest auditor chamber enters the civil relations from own name.

5. The highest auditor chamber has the right to act as the party of the civil relations on behalf of the state if she is authorized on it according to the legislation of the Republic of Kazakhstan.

6. The highest auditor chamber concerning the competence of the procedure established by the legislation of the Republic of Kazakhstan makes decisions in the form of resolutions, normative resolutions or orders of the Chairman of the Highest auditor chamber if adoption of such decision is referred by this Provision or the current legislation of the Republic of Kazakhstan to competence of the Chairman of the Highest auditor chamber.

7. The structure of the Highest auditor chamber is formed by the Chairman, members and the office of the Highest auditor chamber. The limit of the number of staff of the Highest auditor chamber affirms the President of the Republic of Kazakhstan.

8. Location of the Highest auditor chamber: 010000, Republic of Kazakhstan, city of Astana, area Esil, Prospekt Mang_l_k El, house 8.

9. This Provision is the constituent document of the Highest auditor chamber.

10. Financing of activities of the Highest auditor chamber is performed from the republican budget in compliance with the legislation of the Republic of Kazakhstan.

11. The highest auditor chamber is forbidden to enter contractual relations with subjects of entrepreneurship regarding accomplishment of the obligations which are powers of the Highest auditor chamber.

If the Highest auditor chamber by legal acts of the Republic of Kazakhstan is granted the right to perform the activities which are bringing in incomes, then income gained from such activities go to the income of the republican budget.

Chapter 2. Tasks and powers of the Highest auditor chamber

12. Tasks of the Highest auditor chamber – the analysis, assessment and check of effective and legal management of national resource (financial, natural, production, personnel, information) for ensuring dynamic growth of quality of vital conditions of the population and homeland security of the country.

13. Powers:

1) rights:

participate in realization of the budget policy, develop suggestions for improvement of the budget legislation of the Republic of Kazakhstan and to development of financial system of the Republic of Kazakhstan and to submit them for consideration to the relevant authorized bodies;

hear the relevant information of officials of objects of the state audit on the questions connected with carrying out external state audit;

request and analyze audit reports of bodies of the state audit and financial control taking into account observance of the mode of privacy, the office, commercial or protected by the law other secret and make recommendations about improvement of quality of the state audit;

exercise control of results of the audit booked according to the legislation of the Republic of Kazakhstan on auditor activities and on the state audit concerning use of budgetary funds, the credits, the connected grants, assets of the state and subjects of the quasi-public sector, the state and guaranteed by the state loans, and also loans attracted under the guarantee of the state;

represent on behalf of audit committees their interests in interaction with the central state bodies;

in coordination with Administration of the President of the Republic of Kazakhstan to bring to maslikhats of areas, cities of republican value, the capital representation on appointment (release) of the chairman of audit committee;

take out obligatory for execution by all state bodies, organizations and officials of the instruction about elimination of the revealed violations and about consideration of responsibility of persons which allowed them;

initiate administrative production within competence, the stipulated by the legislation Republic of Kazakhstan about administrative offenses;

consider cases on administrative offenses, constitute on them protocols and impose administrative punishments according to the procedure, stipulated by the legislation the Republic of Kazakhstan about administrative offenses;

attract to carrying out the state audit of the corresponding specialists of state bodies (in coordination with them), and also if necessary auditing organizations, experts with payment in need of their services from the republican budget within allocated funds;

take out recommendations about enhancement of budget and other legislation of the Republic of Kazakhstan, including in the field of ensuring national security, develop and approve regulatory legal acts of the Republic of Kazakhstan concerning the state audit and financial control;

adopt legal acts for coordination of work of authorized bodies of external state audit and financial control, including on interaction with other state bodies or the organizations;

place information on the activities in mass media taking into account providing the mode of privacy, the office, commercial or protected by the law other secret;

publish periodic collections of the acts adopted by the Highest auditor chamber, bulletins, magazines and other editions;

perform interaction with relevant organs and international associations of other states, sign agreements on cooperation, participate in conducting joint, parallel checks and expert and analytical actions, be part of the specified international associations;

2) obligations:

carry out orders of the President of the Republic of Kazakhstan on the questions connected with implementation of the state audit and financial control and also other personal errands of the President of the Republic of Kazakhstan;

to quarterly represent to the President and Parliament of the Republic of Kazakhstan information on work of the Highest auditor chamber, and also the President of the Republic of Kazakhstan annual information on indicators of work of bodies of the state audit and financial control, to Parliament of the Republic of Kazakhstan – the annual performance report of the republican budget for accounting financial year which on the content is the conclusion to the corresponding report of the Government of the Republic of Kazakhstan;

take measures for elimination revealed (revealed) during the state audit and expert and analytical actions of violations and shortcomings;

take measures for the analysis and identification of risks of economic safety within the provided powers;

perform assessment of activities of bodies of the state audit and financial control;

in cases of identification of signs of criminal or administrative offenses in actions of officials of object of the state audit to report materials with the corresponding auditor proofs to law enforcement agencies or bodies, authorized to initiate and consider cases on administrative offenses;

make claims in court according to the legislation of the Republic of Kazakhstan, including for the purpose of ensuring compensation in the budget, recoveries by performance of works, rendering services, delivery of goods and (or) reflection on accounting of the revealed amounts of violations and execution of the instruction;

perform registration of checks in authorized body on legal statistics and special accounting according to the legislation of the Republic of Kazakhstan;

organize work of the National commission on certification of persons applying for assignment of qualification of the statutory auditor;

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