According to the Law of the Republic of Kazakhstan of 2015 “On State Audit and Financial Control” the Supreme Audit Chamber of the Republic of Kazakhstan has the following powers:
1) planning and execution of the republican budget in accordance with the principles of the budget system of the Republic of Kazakhstan with the preparation of a report on the execution of the republican budget for the reporting fiscal year, which, in its content, is a conclusion to the relevant report of the Government Republic of Kazakhstan;
2) activities of state audit entities;
3) implementation of documents of the State Planning System of the Republic of Kazakhstan in terms of execution of the republican budget and use of state assets, as well as other areas according to the instructions of the President of the Republic of Kazakhstan;
4) implementation of development plans of national management holdings, national holdings and national companies and action plans of national management holdings, national holdings, national companies to which the state is a shareholder;
5) the impact of activities of the quasi-public sector entities on the development of the economy or a single branch of the economy, social and other spheres of public administration;
6) the formation and management of the government and state-guaranteed debt, as well as debt under government guarantees;
7) the use of related grants, budgetary investments, state and state guaranteed loans, loans attracted under the guarantee of the state, and state assets;
8) the reasonableness of planning, realization and efficiency of the state bodies and quasi-public sector entities to purchase goods, works, services;
9) pricing, including an assessment of the difference between the amount of allocated (spent) national financial resources for the acquisition of goods, works, services and the market value of goods, works, services purchased;
10) asset management of the quasi-public sector entities;
11) tax and customs administration;
12) contracts;
13) in the field of environmental protection;
14) in the field of information technology.
1) activities of state audit entities on the use of the national budget and national resources;
2) reliability and correctness of accounting and preparation of financial statements by state audit entities;
3) execution of contracts terms by government agencies and quasi-public sector entities;
4) completeness and timeliness of revenues to the republican budget, collection of revenues to the budget, as well as correctness of return and offset of erroneously (unnecessarily) paid amounts from the republican budget;
5) execution of the state emergency budget;
6) use of republican budget funds, including targeted transfers and credits, related grants, state and state-guaranteed loans, loans secured by the state, state guarantees and assets, as well as financing the execution of state obligations for public-private partnership projects, in including state concession obligations;
7) formation and use of the National Fund of the Republic of Kazakhstan;
8) use of the assets of the National Bank of the Republic of Kazakhstan, trust management of pension assets only with the consent or at the instruction of the President of the Republic of Kazakhstan;
9) use of republican budget funds allocated to quasi-public sector entities in compliance with financial and economic justification.
1) ensures, within its competence, the adoption of measures to counter corruption;
2) listens to appropriate information from officials of state audit entities on issues related to external state auditing;
3) takes measures to eliminate violations and shortcomings identified (being identified) in the course of state audit and expert-analytical activities;
4) requests and analyzes the audit reports of state audit and financial control bodies, taking into account the secrecy, official, commercial or other secrets protected by law and makes recommendations for improving the quality of state audit;
5) controls the results of the audit conducted in accordance with the legislation of the Republic of Kazakhstan on audit activities and this Law on the use of budgetary funds, loans, related grants, state assets and quasi-public sector entities, state and state guaranteed loans, and loans attracted under the guarantee of the state;
6) conducts analysis and research, provides methodological guidance in the field of state audit and financial control, implements training programs in the field of state audit;
7) organizes retraining and advanced training of employees of state audit and financial control bodies;
8) organizes activities to confirm the knowledge of candidates for state auditors who will carry out external state audit, in accordance with the certification rules of persons applying for the qualification of the state auditor;
9) develops and approves the rules for conducting external state audit and financial control, including, inter alia, the forms of documents adopted following the results of the state audit, logos of the Supreme Audit Chamber and audit commissions used in the relevant documents;
10) develops and approves the rules for evaluating documents of the State Planning System of the Republic of Kazakhstan, development plans of national management holdings, national holdings and national companies and action plans of national management holdings, national holdings, national companies to which the state is a shareholder;
11) develops and approves a standard risk management system that is used to form the list of state audit entities for the relevant year and to conduct an external state audit;
12) develops and approves a model regulation on audit commissions;
13) is excluded by the Law of the Republic of Kazakhstan dated 11.01.2018 No. 135-VI (shall be enforced upon expiry of ten calendar days after its first official publication);
14) develops and submits the regulations on the Supreme Audit Chamber to the President of the Republic of Kazakhstan for approval;
14-1) develops and approves the methodology for rating regions and cities by ease of doing business;
15) coordinates the risk management system of the authorized body for internal state audit, internal audit services included in the system of state audit and financial control bodies;
16) ensures the development, functioning of a unified database on state audit and financial control for the purpose of exchanging information with state control and supervision bodies, other state bodies, state audit entities, as well as conducting electronic state audit and approving the rules for the formation and maintenance of a unified database of state audit and financial control and use of its data;
17) makes recommendations on improving the budget and other legislation of the Republic of Kazakhstan, including in the field of national security, develops and coordinates normative legal acts of the Republic of Kazakhstan on state audit and financial control;
18) adopts legal acts to coordinate the work of the authorized bodies of external state audit and financial control, including on interaction with other state bodies or organizations;
19) places information on its activities in the mass media, taking into account the provision of secrecy, official, commercial or other secrets protected by law;
20) provides methodological assistance to the audit commissions;
21) represents, on behalf of the audit commissions, their interests in cooperation with central state bodies;
22) upon agreement with the Executive Office of the President of the Republic of Kazakhstan, submits to the maslikhats of regions, cities of republican significance, the capital a submission to the appointment of a chairman of an audit commission;
23) publishes periodic collections of acts he has adopted, ballots, magazines and other publications;
24) assesses activities of state audit and financial control bodies;
24-1) conducts a rating of regions and cities by ease of doing business;
25) practices other powers in accordance with this Law, other laws of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan.
1) at the instruction of the President of the Republic of Kazakhstan and his Executive Office;
2) at the request of state bodies, audit commissions, individuals and legal entities;
3) upon the information from law enforcement bodies.
1) at the instruction of the President of the Republic of Kazakhstan and his Executive Office;
2) by decision of the Supreme Audit Chamber.