CONSTITUTIONAL LAW OF THE KYRGYZ REPUBLIC

of May 31, 2023 No. 114

About Audit Chamber of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on May 4, 2023

Chapter 1. General provisions

Article 1. Regulation subject

This constitutional Law governs the relations arising in the course of implementation of the Kyrgyz Republic by Audit Chamber (further - Audit Chamber) external state audit of execution of budgets of the budget system of the Kyrgyz Republic, use of the state-owned and municipal property and other resources within competence of Audit Chamber, and also task, function, power and the organization of activities of Audit Chamber.

Article 2. Status of Audit Chamber

1. The Audit Chamber is the independent supreme body of external state audit of the Kyrgyz Republic formed according to the procedure, established by the Constitution of the Kyrgyz Republic, accountable to Jogorku Kenesh of the Kyrgyz Republic (further - Jogorku Kenesh) and to the President of the Kyrgyz Republic (further - the President).

2. Within the tasks determined by this constitutional Law, the Audit Chamber has organizational, functional, financial independence and performs the activities independently and according to international standards of audit of the supreme bodies of audit.

3. The Audit Chamber is state body of the Kyrgyz Republic with the special status, has seal with the image of the State Emblem of the Kyrgyz Republic and the name, and also own symbolics.

4. The permanent residence of Audit Chamber is the city of Bishkek.

Article 3. The concepts used in this constitutional Law

In this constitutional Law the following concepts are used:

1) the auditor - the official of Audit Chamber with certain circle of the job responsibilities established by this constitutional Law;

2) auditor action - package of measures for receipt of proofs for objective assessment for the purpose of determination of compliance of information or the existing conditions to the established criteria;

3) audit on compliance - assessment of observance by the subject of audit of the legislation regulating its activities;

4) efficiency audit - studying and the analysis of activities of the subject of audit regarding profitability, efficiency and effectiveness;

5) financial audit - the studying and the analysis of the financial reporting and accounting system of the subject of audit allowing to express opinion that the financial reporting is prepared according to requirements of the legislation and accounting standards;

6) budgets of the budget system - republican and local budgets, budgets of Social fund of the Kyrgyz Republic under the Cabinet of Ministers of the Kyrgyz Republic (further - Social fund) and Fund of compulsory medical insurance under the Ministry of Health of the Kyrgyz Republic (further - Fund of compulsory medical insurance);

7) unplanned auditor action - the action appointed by the chairman of Audit Chamber in the presence of the order of the President and the resolution of Jogorku Kenesh;

8) the external specialist - physical person or legal entity with special knowledge, skills and work experience in the field of activity other than audit and accounting;

9) repeated audit - the audit appointed after completion of audit in case of receipt of the confirmed data that the subject of audit has earlier not elicited facts of violation of the budget legislation or reasonable written request of third-party legal entities and physical persons. Repeated audit is made only based on documentary data on the facts of violation of the budget legislation;

10) representation - the document sent to the President in Jogorku Kenesh, the Cabinet of Ministers of the Kyrgyz Republic (further - the Cabinet of Ministers), and also the relevant state and other organs with offers on taking measures concerning heads of subjects of audit because of whom violations of financial discipline, and also in cases of failure to carry out or non-compliance with terms of fulfillment of requirements of Audit Chamber are allowed;

11) the instruction - the document, obligatory to execution, sent to the head of the subject of audit for taking measures to elimination of the elicited facts of financial violations during the refining of the budget and creation of the budget statement for the next fiscal year and planning period on elimination of the revealed shortcomings and violations; to accountability of persons interfering holding auditor or expert and analytical actions;

12) the recommendation - the document sent to the subject of audit or the relevant state body and other organizations with offers on enhancement of forms and methods of work on carrying out financial transactions and internal control;

13) the employee of Audit Chamber - the official of Audit Chamber, being the government civil servant;

14) the employee of Audit Chamber - the official of Audit Chamber, and also technical and junior service personnel;

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