Home59 people joined the ranks of certified state auditors of Kazakhstan
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According to the results of four months of this year, the Supreme Audit Chamber of the Republic of Kazakhstan issued 59 certificates of the state auditor and 5 more certificates of the state auditor of the highest category.
In total, 109 people took part in the competitive procedures. At the same time, 9 candidates were denied the qualification of a state auditor of the highest category, and 36 more candidates were refused the qualification of a state auditor.
Certification takes place in two stages. First, candidates confirm their knowledge by passing a qualifying exam, which consists of test questions and complex situational tasks. The exam covers such disciplines as accounting and financial reporting in government institutions and the quasi-public sector, as well as compliance audit, performance audit, etc.
During the second stage, candidates are interviewed by a National Commission headed by the Chairman of the Supreme Audit Chamber. The level of professional training of the selection participants, their competencies and personal qualities, as well as their commitment to compliance with the rules of professional ethics of state auditors are directly assessed here.
For reference: candidates with higher or postgraduate education in such areas as economics and business, law, and information technology can apply for the qualification of a state auditor. At the same time, the candidate must have at least 3 years of work experience in the system of state audit and financial control bodies.
A source: https://www.gov.kz/memleket/entities/esep/press/news/details/768345?lang=ru
The Supreme Audit Chamber of Kazakhstan conducted an audit of AZOSAI jointly with the Accounts Chamber of Azerbaijan
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The delegation of the Supreme Audit Chamber of the Republic of Kazakhstan has completed the audit of the accounts of the General Secretariat of the Asian Organization of Supreme Audit Institutions (AZOSAI). This work was carried out during a working visit to China.
AZOSAI is a regional organization of the supreme audit institutions of the Asian region. It includes the highest audit authorities of 48 countries, and the general secretariat is located on the basis of the National Audit Office of China.
The audit of the organization's accounts for 2021-2023 was conducted from April 15 to 23 by the Supreme Audit Chamber of Kazakhstan jointly with the Accounts Chamber of Azerbaijan. It is worth noting that this is the second time that our republic has been elected a member of the relevant Audit Committee.
The audit revealed that the financial discipline of the AZOSAI secretariat and accounting are at a high level. The financial statements were presented in accordance with international standards IFRS and IPSAS. At the same time, the auditors made recommendations to improve the management of the organization's funds.
During the meeting on the results of the work carried out, Rustem Nurpeisov, a member of the Supreme Audit Chamber of the Republic of Kazakhstan, noted that regular audits are designed to ensure transparency and efficiency of AZOSAI's activities.
"We are also deeply convinced that working together within the organization significantly strengthens cooperation between the highest audit authorities of our countries," he said. The audit results will be presented during the 16th AZOSAI Assembly, which will be held in September this year in India.
A source: https://www.gov.kz/memleket/entities/esep/press/news/details/757253?lang=ru
09 october 2015 years
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Member of Accounts committee Konstantin Plotnikov has participated in XV Supreme Audit Institutions Heads Council session of the CIS member states meeting, Yerevan (Armenia)
Representatives of Supreme Audit Institutions (SAI) of Armenia, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Russia and Tadzhikistanparticipated in the session work.
Participants of meeting discussed issues of increasing public audit efficiency of using funds, allotted for public programs execution, and emphasized similar problems, encountered in the assessment of its performance.
Member of Accounts committee Konstantin Plotnikov made a report on the main session topic. He marked, that currently in Republic of Kazakhstan a number of public programs directed to the performance of national, strategic objectives has been implementing. The further successful development of our economy depends on results of these programs.
"From Supreme Audit Institution is required constant improving of approaches and evaluation mechanisms for their implementation, according to the world experience",- emphasized K. Plotnikov.
Reporter designated, that currently the system of public financial control reforming is been conducted in Kazakhstan and implementation of public audit will have positive impact on the efficiency ofexecuted program documents. In particular, special consideration will focused on making recommendations on decision of issues identified during government audit.
Apart from, during the meeting the results of the Working Group on Standardization of public financial control in the period between sessions have been summarized, in that the Accounts Committee of Kazakhstan has been chairing since the formation.
"The external assessment of the Supreme Audit Institutions of CIS member states activity " and "Organization and conducting of joint and parallel control and expert - analytical activities (audits) by Supreme Audit Institutionsof the CIS member states" standards have been approved by participants, also Working Group's further activity prospects have been determined.
Following the session, the Council's Work plan for the period between the XV and XVI sessions, Decision and Resolution of the XV session have been approved. It was decided to held the next Council meeting in Minsk (Belarus).
Council of Heads of the Supreme Audit Institutions of the CIS member states was established in 2000 in order to strengthen cooperation and coordination in the field of public financial control and exchange of experience.
Press-service of Accounts committee
09.10.2015
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Experts of Accounts Committee participated in workshop, organized by Court of Accounts of Republic of Turkey, Ankara, September 29 – October 8, 2015
In the workshop representatives of Supreme Audit Institutions (SAI) of Afganistan, Azerbaidzhan, Palestina, Pakistan, Kyrgyzstan, Kazakhstan, Tadzhikistan, Turkey, North Kipr participated.
Event was organized according to the decision accepted during Governing board Supreme Audit Institutions of countries of economic cooperation (ECOSAI) meeting, held in Lahor (Pakistan) in October, 2014.
During the workshop participants have considered issues of international standards ISSAI application, defining the main conditions of providing regulated operation and professional ethics of employees of SAI, and also guidelines principles of public audit.
The main issues of ISSAI standards implementation in Supreme Audit Institutions have been discussed. Futher the experience of its application by Supreme Audit Institutions of ECOSAI member-stateshas been studied.
After completion of the seminar participants have received certificates.
ECOSAI – is an Economic Co-operation Organization of the Supreme Audit Institutions. ECOSAI Members: Afghanistan, Azerbaijan, Iran, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkmenistan, Turkey, Uzbekistan.
Court of Accounts of Turkish Republic - Supreme Audit Institution, educated in 1862.
Press-service of Accounts committee
19.09.2015
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Accounts Committee organized seminars of professional development for specialists of public financial control system with participation of foreign trainers, Astana, September 15-18, 2015
Seminars on "Quality Control" and "Planning of Control Activities Using Risk Management System" were held within the framework of activities on reforming the existing public financial control system and transition to public audit in view of advanced foreign experience.
The training was attended by the specialists of the Accounts Committee, Revision Commissions of a number of oblasts and Almaty and as well of the internal control services of the Ministry of External Affairs, the Ministry of National Economy, the Ministry for Investments and Development and the Ministry of Finance. The trainers were the leading experts of the Court of Audit of the Netherlands.
The participants of the seminars learned about the public audit system of the Netherlands, the experience of interaction with external and internal audit bodies and use of International Standards of Supreme Audit Institutions (ISSAI).
Trainers from the Court of Audit told in detail about the methodology of quality control of financial and performance audit, presented contemporary approaches to conduction of quality control on the example of their country.
At the end of the seminars the participants who successfully passed testing were given certificates.
Court of Audit of the Netherlands is a Supreme Audit Institution of the Netherlands. It was established in 1814. Board of the Court of Audit which is headed by the President of the Court of Audit consists of three members who are appointed for life by the Royal Decree on proposal of the House of Representatives.
Press service of the Accounts Committee
11.09.2015
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VII meeting of Working Group on Development of Public Financial Control Standards of Supreme Audit Institutions of Member States of Commonwealth of Independent States was held in Moscow (Russian Federation) on September 9-10, 2015
The regular meeting of the Working Group on Development of the Public Financial Control (Audit) Standards of the Supreme Audit Institutions of the CIS Member States was chaired by the representative of the Accounts Committee of Kazakhstan.
Representatives of the Supreme Audit Institutions (SAIs) of Belarus, Kyrgyzstan, Moldova, Russia and Tajikistan have participated in the meeting.
The draft Standard on Organization and Conduction of Joint and Parallel Control and Expert-analytical Activities (Audits) by the Supreme Audit Institutions of the CIS Member States, developed by the Accounts Chamber of Russia, had been considered and approved. The Standard determines the order of conduction of joint control and expert-analytical activities of the SAIs of the CIS member states.
The Glossary of Terms, which are used in Public Financial Control (Audit) Standards of the SAIs of the CIS Member States, was analyzed in terms of its practical application in joint activities.
The prospects of activities of the Working Group were discussed. It was noted that it is necessary to improve acting standards and methodological documents and develop new ones.
The Working Group is established by the decision of the X session of the Board of the Heads of the Supreme Audit Institutions of the CIS member states held in September 2010 in Yerevan (Republic of Armenia).
The Accounts Committee has been chairing the Working Group since the day of its establishment.
Press service of the Accounts Committee
REPORTS OF THE GOVERNMENT AND ACCOUNTS COMMITTEE ARE PRESENTED IN THE SENATE
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Reports of the Government and Accounts Committee are presented in the Senate.
Today in the Senate of Parliament of Republic of Kazakhstan Reports of RK Government and Accounts Committee for the control over execution of the republican budget on the budget compliance of the main financial document for 2014 are presented.
Minister of Finance Bahyt Sultanov, Chairman of Accounts Committee Kozy-Korpesh Dzhanburchin and the vice-president of National bank Oleg Smoljakov delivered their reports before deputies.
Minister of Finance B.Sultanov has reported to the senators that at year - end financial results are balanced and budget proceeds were 5 989 billion tenge, or 99,4 % to the adjusted plan or 98,1 % to the specified plan. Incomes were received in the sum of 5 909 billion tenge or 99,3 % to the adjusted budget or 97,9 % to the specified budget.
Expenses of the republican budget for 2014 made 7 070 billion tenge or 99,4 % to the plan. Deficiency is sustained at the confirmed level - 1 081 billion tenge. 53 indicators of direct results are not reached. These are volumes of export of metals, execution of incomes, coverage of insurance, volumes of transportation of and oil and others.
Expenses on 39,9 billion tenge are not used.
Chairman of Accounts Committee Kozy-Korpesh presenting the basic results of execution of the republican budget for 2014, informed deputies that Accounts Committee conducted assessment of execution of the republican budget for 2014 on observance of main principle of productivity of budgetary system. The Government report informs that the sum of not spent means on expenses has made 18,6 billion tenge. The undistributed budget of the Government is at a rate of 7,8 billion tenge.
Default of a profitable part of the budget was affected by negative consequences of world crisis, decrease in the world prices for export production and, as consequence, decrease in economic activity of the enterprises.
At the same time, inadequate quality of tax and customs administration and decrease in tax discipline of managing subjects are established. In 2014 the shortage on tax revenues in comparison with 2013 has increased by 33,7 billion tenge, or nearly in 2 times and has made 78 billion tenge.
Planned targets on republican budget proceeds on 28 codes of budgetary classification are not executed for the sum of 98,7 billion tenge.
Besides, the control of Accounts Committee establishes understating of the data on a shortage by unreasonable assignment by bodies of public revenues of the status of the bankrupt to tax bearers.
The increase in the sum of an overpayment of advance payments on tax revenues in the republican budget is observed.
So, as of January, 1st, 2015 the overpayment has made 1,7 bln. tenge, it is almost half (46 %) all tax revenues of 2014. Only on corporate surtax the overpayment has made 105,9 billion tenge with increase by 2013 on 28,4 billion tenge.
The vice-president of National bank Oleg Smoljakov has informed deputies that National Bank operatively reacts on developing in internal and world economy of the precondition, defining monetary and credit policy problems, providing with that macroeconomic stability in the country carrying out monetary and credit policy. For this purpose on April 24th, 2015 the Board of National Bank approved the Monetary and credit policy of Republic Kazakhstan till 2020 which assumes introduction inflation targeting in intermediate term prospect. The given document provides perfection of system of modeling, expansion of tools of a monetary and credit policy, perfection of system of decision-making, and also increase of efficiency of a communication policy as transparency of National Bank policy and clarity of its actions are the important elements inflation targeting.
On May, 8th, 2015 the National Bank has made the decision on expansion of the list of mortgaging maintenance on tools of a monetary and credit policy with a view of increase in access of banks to tenge of liquidity.
During presentation of accounting documents senators have brought up questions of the further perfection of profitable base of budgets, the mechanism of management of actives of the state, a liability of infringement of performing discipline, effectiveness of system of financial monitoring, efficiency of tax and customs administration, increase in workplaces.
The further discussion of reports will proceed at sessions of working group which is headed by the Chairman of Committee on the finance and the budget of the Senate of Parliament RK Rashit of Ahmets.
The Press-service of the Senate of Parliament RK
The regular 5th meeting of the Coordinating Council of the external state financial control bodies took place at the Accounts Committee
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Representatives of the President's Administration, General Prosecutor's Office, Agency on fight against economic and corruption crimes (financial police), Ministry of finance of the Republic of Kazakhstan, Revision commissions' chairmen for the regions, Almaty and Astana cities took part in the work of the Coordinating Council.
During the meeting the Accounts Committee noted the failure of Akim of Almaty oblast
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During the meeting the Accounts Committee noted the failure of Akim of Almaty oblast in relation to taking the necessary measures to reach the final results on the commitments taken in the framework of agreements on specific transfers as well as to the lack of an integrated approach to the budget planning issues.
Specific transfers allocated by the local authorities for the socio-economic development of the area are used inefficiently. The facts of untimely transfers for the development of regional budgets are revealed. Akims of Taldykorgan and Kapshagay, Alakol and Talgar regions delayed the conclusion of agreements on specific transfers for a total sum of 881.5 million tenge. The total amount of specific transfers unspent in 2011-2012 reached 1 bln.tenge.
Measures stipulated by the agreements on the results of the specific transfers concerning the development of housing and communal services systems, providing the population with the centralized water supply are not fully executed. Thus, because of the fact that in Ucharal of the Alakol region the budgetary funds were unspent, 11 000 people were not supplied with drinking water. Implementation of a number of budgetary investment projects is fulfilled without the permission of the authorized body to perform construction and assembly works. The facts of spending the national budget for the implementation of investment projects on construction of engineering infrastructure in the satellite towns of Almaty, as well as on construction of apartment complexes being built with the participation of real estate investors who are not provided with land plots secured in accordance with the legislation are determined. Also the facts of spending the national budget for the implementation of investment projects on transfer of funds to the contracting organizations for the undone amount of work as well as for the late delivery of equipment for educational facilities are revealed.
Department of the customs control systematically violates the order of the funds transfer to the national budget and of the refund of the sums of the customs guarantee. The procedure of personal accounts keeping is not followed, confirmations about the excessively (wrongly) paid amounts of customs duties and taxes are issued out of time.
Following the meeting, Akim of Almaty oblast was directed to take measures to eliminate violations found, to consider the responsibility of officials who have admitted similar violations as well as to perform a number of other commissions.
The Accounts Committee to control the execution of the national budget is the highest financial control body which is directly subordinate and reporting to the President of the Republic of Kazakhstan. The Committee performs an external monitoring and provides for the evaluation of the national budget's execution, way of the national programs' implementation, strategic plans of the central government bodies. It controls the usage of the national financial resources allocated to the subjects of the quasi-national sector. It also analyses the efficiency of grants and assets of the state, government guaranteed loan as well as controls the proper use of the National Bank's assets.
Press-cutting service of the Accounts Committee
According to the words of the Accounts Committee Chairman
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At the ceremonial meeting the Chairman of the Accounts Committee Aslan Mussin congratulated the employees on the Constitution Day of the Republic of Kazakhstan.
"The adoption of the main law at the national referendum on the 30th of August, 1995 became a turning point in the history of the state", A. Mussin said.
According to the words of the Accounts Committee Chairman, Constitution of 1995, which was elaborated under the direct supervision of the Head of the State, set the foundations of political, legal and economic systems of the state. Together with that it allowed to significantly improve the polity of the Republic of Kazakhstan and to create new management structures. Namely after the adoption of the updated edition of the Constitution the Accounts Committee to control the execution of the national budget was organized.
"Owing to the basics of formation and functioning of the Accounts Committee, which are enshrined in the Constitution, the highest financial control body of the country has not only proved its existence as the independent effective structure performing an external monitoring of the use of budgetary funds but it has become one of the most important mechanisms of the public administration system", A. Mussin emphasized.
It was pointed that the further prosperity of Kazakhstan is connected with the initiatives of the Leader of the nation N. A. Nazarbayev, which are aimed at the industrial and innovative development, improving the citizens' quality of life. "Strengthening of the constitutional values and norms is the surest guarantee of our success and achievements", the Accounts Committee Chairman added. During the meeting A. Mussin awarded "Astana" medal to the Accounts Committee member Erlan Turlybekov and to the deputy head of the state control department Romankul Doszhanov for their significant contribution to the socio-economic and cultural development of the city of Astana, on behalf of the President of the Republic of Kazakhstan.
The Accounts Committee to control the execution of the national budget is the highest financial control body which is directly subordinate and reporting to the President of the Republic of Kazakhstan. The Committee performs an external monitoring and evaluates national budget's execution, implementation of the national programs, strategic plans of the central government bodies. It controls the usage of the national financial resources allocated to the subjects of the quasi-national sector. It also analyses the efficiency of grants and assets of the state, government guaranteed loan as well as controls the proper use of the National Bank's assets.
Press-cutting service of the Accounts Committee