ACCOUNTS COMMITTEE
FOR CONTROL OVER EXECUTION OF THE REPUBLICAN BUDGET

Accounts Committee - Statute of the Accounts Committee

Statute on the Accounts Committee for Control over Execution of the Republican Budget

Non-official translation
Approved by the decree of the
President of the Republic of Kazakhstan
of August 5, 2002 № 917
 
 
Statute on the Accounts Committee for Control over Execution of the Republican Budget
 
This Statute in accordance with legislative acts of the Republic of Kazakhstan defines the status, mandate and organization of work of the Accounts Committee for Control over Execution of the Republican Budget.
 
 
1. General provisions
 
1. Accounts Committee for Control over Execution of the Republican Budget (hereinafter – the Accounts Committee) is the supreme institution of public audit and financial control, that in accordance with the Law of the Republic of Kazakhstan from November 12, 2015 «On public audit and financial control» implements external public audit and financial control and is directly accountable and subordinated to the President of the Republic of Kazakhstan.

2. Accounts Committee implements its activity in accordance with Constitution of the Republic of Kazakhstan and laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and Government of the Republic of Kazakhstan, other regulatory acts of the Republic of Kazakhstan as well as thus Statute.

3. Accounts Committee is a legal entity with form of incorporation as public institution, has seals and stamps with its name in state language, headed papers in standard pattern, own flag, logotype, accounts in the Treasury bodies in accordance with legislation of the Republic of Kazakhstan.

4. Accounts Committee enters into civil law relations in its own name.

5. Accounts Committee has the right to act as a party of civil law relations on behalf of the state, if it is authorized to do so in accordance with the legislation of the Republic of Kazakhstan.

6. Accounts Committee within its competence in accordance with the legislation of the Republic of Kazakhstan makes decisions in the form of regulations, regulatory rulings or orders of the Chairman of Accounts Committee, if making this decision is the responsibility of the Chairman of Accounts Committee in accordance with this Statute and current legislation of the Republic of Kazakhstan.

7. Structure of Accounts Committee is formed by Chairman, members and staff of Accounts committee. Staff number limit is approved by the President if the Republic of Kazakhstan.

8. Legal address of Accounts Committee: the Republic of Kazakhstan. Astana, Yessil district, Mangilik yelstreet, house 8, «House of ministries».

9. Full name of public authority – public agency «Accounts Committee for Control over Execution of the Republican Budget».

10. This Statute is a founding document of the Accounts committee.

11. Financing of activity of Accounts Committee is carried out from the republican budget.

12. It is forbidden for Accounts Committee to enter contractual relations with subjects of business on the matter of performing the duties which are functions of Accounts Committee. 
 
 
2. Mission, main objectives, functions, rights and duties of the public institution
 
13. Mission of Accounts Committee is to strengthen the financial discipline, increase efficiency of public funds using, assets of state and quasi-state sector subjects in order to ensure economic stability in the Republic of Kazakhstan.

14. Objectives of Accounts Committee – analysis, assessment and examination of efficient and legal management of national resources (financial, natural, industrial, human, informational) for ensuring of dynamical growth of citizens’ living conditions quality and national security of the country.

15. Functions of Accounts Committee:
1) audit of performance:
of planning and execution of the republican budget in accordance with principles of budget system of the Republic of Kazakhstan with preparation of the report on execution of the republican budget for financial year, that is as follows from its content the opinion to the relevant report of the Government of the Republic of Kazakhstan;
of activity of public audit and financial control objects (further – objects of public audit);
implementation of documents of the System of public planning in the Republic of Kazakhstan with regard to execution of the republican budget and using of state’s assets, as well as on President’s orders and on other directions;
implementation of development strategies and development plans of national managing holdings, national holdings, national companies, where the state is a stakeholder;
impact of activity of quasi-state sector subjects on economy development or specific branch of economy, social and other areas of public management;
formation and governance of public and government-backed debt, as well as debt obligations of the state;
using of related grants, budgetary investments, public and government guaranteed loans, loans, attracted under state guarantee and state assets;
relevancy of planning, execution and efficiency of implementation by public organizations and quasi-state sector of purchase of goods, works and services;
pricing, including assessment of the difference between the amount of national financial resources expended and market value of purchased goods, works and services;
management of assets of entities of the quasi-state sector;
tax and customs administration;
agreements;
environmental protection;
information technologies.

2) compliance audit
of activity of objects of public audit on using funds from republican budget and national resources;
credibility and accuracy of objects’ of public audit accounting and financial reporting;
accomplishment by public organizations and subjects of quasi-state sector conditions of agreements;
fullness and timeliness of inflows of revenues to the republican budget, collection of revenues by the budget and correctness of reimbursement and accounting for erroneously paid amounts out of the republican budget (paid out in access of what is required);
execution of the republican emergency budget;
using of funds of the republican budget, including special transfers and credits, related grants, public and government guaranteed loans, loans, attracted under state guarantee and state assets, as well as financing of execution of public liabilities on the projects of Public Private Partnership, including public concessional liabilities;
formation and using of National fund of the Republic of Kazakhstan;
using of assets of National Bank of the Republic of Kazakhstan only by approval or by order of the President of the Republic of Kazakhstan;
using by subjects of quasi-state sector allocated to them funds from the republican budget against financial explanation;

3) comes into force from 01.01.2019 by President’s decree of 11.01.2016 № 169;

4) development and submission for approval to the President of the Republic of Kazakhstan general standards of public audit and financial control;

5) development of rules of preliminary assessment of draft republican budget on key directions of its expenditures;

6) development and adoption:
rules of external public audit and financial control, including forms of documents, adopted following the results of public audit, logotypes of Accounts Committee and Revision commissions of regions, cities of republican status and capital, used in relevant documents;
rules of conducting an assessment of system of public planning, development strategies and development plans of national managing holdings, national holdings, national companies, where the state is a stakeholder;
standard system of risk management, which is applied in formation of list of objects of public audit on relevant year and in conducting external public audit;
standard statute on revision commissions;
procedural standards of external public audit and financial audit;
rules on elaboration and adoption of procedural standards of external public audit and financial control;
rules of formation and maintenance the common base of public audit and financial control and its using;
rules of maintaining the record of persons, who have the certification of public auditor;
statute on coordination council of bodies of public audit and financial control;
the list of public officials of authorized bodies of external public audit and financial control, who has the access to secret tax information;
 in coordination with authorized body on internal public audit the classificator of violations, detected at objects of public audit;
in coordination with authorized body on internal public audit the rules of certification of persons, who are qualifying for the assignment of public audit certification;
in coordination with authorized body on internal public audit statute on National commission on certification of candidates for qualification to become state auditors;
in coordination with authorized body on the issues of public service standard qualification requirements to the categories of positions of public auditors of authorized bodies of external public audit and financial control, who are administrative public servants of «B» unit;
in coordination with authorized body on internal public audit, on management of public property and central authorized body on public planning of rules of conducting of special purpose audit of quasi-state sector subjects and submission of audit report on the audit of special purpose audit of quasi-state sector subjects;
jointly with authorized body on internal public audit rules of professional ethics of public auditors;
jointly with authorized body on internal public audit procedural standards of public audit and financial control;
jointly with authorized body on internal public audit unified principles and approaches, established for the risk management system;
jointly with authorized body on internal public audit rules of retraining and continuing professional development of officers of public audit and financial control bodies;
jointly with authorized body on internal public audit rules of communication of Accounts committee with public audit and financial control bodies;
jointly with authorized body in the sphere of assurance the tax and other obligatory payments receipt to the budget the list of provided information, constituting tax secret and the order of its providing;
jointly with the Office of the Prosecutor General of the Republic of Kazakhstan, authorized body on investigation of economic and financial crimes and fight against corruption rules of materials transfer on revealed offences when conducting the external public audit and financial control;

7) adjustment of rules of conducting the internal public audit and financial control, elaborated by authorized body internal public audit;

8) adjustment of the rules of conducting of public audit and financial control in the special public bodies of the Republic of Kazakhstan, elaborated by the special public bodies of the Republic of Kazakhstan;

9) comes into force from January 1, 2017 by Presidential decree of January 11, 2016 №169.

10) ensuring within its competence the adoption of anti-corruption measures;

11) organization of retraining and continuing professional development of officers of public audit and financial control bodies; 

12) organization of activity on knowledge conformation of candidates to public auditors, who will implement external public audit in accordance with the rules of certification of persons, who are applying for qualification of public auditor;

13) making recommendations on improvement of budget and other legislation of the Republic of Kazakhstan, including in the sphere of ensuring the national security, elaboration and adjustment of regulatory acts of the Republic of Kazakhstan on the issues of public audit and financial control;

14) conducting of analysis and research, execution of methodological guidance in the sphere of public audit and financial control, implementation of training programs in the sphere of public audit;

15) coordination of the risk management system of authorized body on internal public audit, internal audit agencies, part of the system of public audit and financial control;

16) ensuring of the development, functioning of unified database of  public audit and financial control in order to share the information with institutions of public audit and supervision, other public institutions, public audit objects,  as well as to conduct public e-audit;

17) implementation consistently the monitoring of recommendations given in audit opinion and instructions for compulsory execution;

18) conducting of control over compliance with standards of public audit and financial control by revision commissions, authorized body on public internal audit for recognition of results of conducted public audit;

19) implementation of expert-analytical activity in regard of the republican budget;

20) generalization of information on execution of local budget for conducting the consolidated financial statements audit;

21) methodological assistance for revision commissions;

22) maintaining the record of people, who have the certificate assigning the certification of public auditor;

23) analysis of the results of conducted public audit and financial control, consolidation of the reasons and consequences of the revealed violations and deficiencies in the process of the budget execution, using of state’s assets and subjects of quasi-state sector;

24) administration of single database on public audit and financial control;

25) formation of the list of public audit objects on relevant year;

26) adjustment of the list of public audit objects on relevant year of authorized body on internal public audit and revision commissions and changes thereof;

27) organization of the work of Coordination Council of public audit and financial control bodies;

28) implementation of expert-analytical activity in the form of preliminary, ongoing and follow-up estimate;

16. Rights and duties of Accounts Committee:

1) implements orders of the President of the Republic of Kazakhstan on the issues of public audit and financial control as well as other orders of the President of the Republic of Kazakhstan;

2) presents to the President and Parliament of the Republic of Kazakhstan on a quarterly basis information about activity of the Accounts Committee, as well as to the President of the Republic of Kazakhstan annual information about performance indicators of public audit and financial control bodies, to the Parliament of the Republic of Kazakhstan annual report about execution of the republican budget for relevant financial year, which is the conclusion to the relevant report of the Government of the Republic of Kazakhstan;

3) participates in implementation of public budget policy, elaborates proposals on improvement of budget legislation of the Republic of Kazakhstan and development of financial system of the Republic of Kazakhstan and submits them to the consideration by relevant authorized body;

4) hears the relevant information of officials of public audit bodies on the issues connected with conducting public external audit;

5) undertakes measures for rectifying violations discovered during public audit and expert-analytical activity;

6) requests and analyses audit reports of the public audit and financial control bodies with due regard to the security procedures, official,  commercial and other secret and gives recommendations on improvement of quality of public audit;

7) controls the results of audit, conducted in accordance with the legislation of the Republic of Kazakhstan on audit activity and public audit, on the issues of using the budget funds, credits, related grants, assets of the state and quasi-state sector  subjects, public and government guaranteed loans, loans, attracted under state guarantee;

8) adopts legal acts for coordination of the work of authorized bodies of external public audit and financial control, including the interaction with other public bodies and organizations;

9) posts the information on its activity in mass media with due regard  to the security procedures, official, commercial and other secret;

10) undertakes measures on analysis and identification of risks of economic security within its competencies;

11) represents interests on behalf of revision commissions in interaction with central public bodies;

12) enters proposal for appointment (dismissal) of the chairman of revision commission to maslikhats of regions, cities of republican status, capital by agreement with Administration of the President of the Republic of Kazakhstan;

13) edits periodic collections of passed acts, bulletin, journals and other titles;

14) makes assessment of activity of public audit and financial control bodies;

15) issues dictations about elimination of identified violations and consideration of liability of assumed it entity, which are statutory for execution by all public bodies, organizations and office holders;

16) commences administrative procedure within the scope of jurisdiction established under legislation of the Republic of Kazakhstan on administrative procedure;

17) in cases of feature detection of criminal or administrative violations in action of office holders of public audit object forwards materials with relevant audit facts of evidence to law enforcement agencies or bodies, which are authorized to pass and (or) consider issues on administrative violations;

18) brings claims to court in order to guarantee of restitution to budget, restitution through performance of work, provision of services, goods delivery and (or) treatment in accounting of amounts of violations and ensure the execution of orders;

19) engages appropriate specialists of public bodies (in coordination with them) and as necessary audit organizations, experts as needed with service payment from appropriate budget within limits of dedicated funds for public audit;

20) cooperates with appropriate authorities of other states and its international unions, concludes cooperation agreement, participates in joint, parallel controls and expert-analytical activities, be the member of pointed international unions;

21) applies to court with claims and statements, also participates in judicial process in accordance with legislation of the Accounts Committee;

22) conducts registration of audit in authorized body on legal statistics and particular calculation in according to legislation of the Republic of Kazakhstan;

23) organizes activity of the National commission on certification of candidates for qualification to become state auditors;

24) asserts materials of public audit and financial control in database on public audit and financial control.
 
 
3. Organization of the Accounts Committee's activity and powers of its administrative officials
 
17. Leadership of the Accounts committee is implemented by the Chairman of the Accounts Committee, who has personal responsibility for execution of assigned objective on the Accounts Committee and exercise of own functions, including for fight against corruption in the Accounts Committee.

18. The Chairman of the Accounts Committee is appointed by the President of the Republic of Kazakhstan for a term of five years in accordance with item 7) of article 44 of the Constitution of the Republic of Kazakhstan.

19. Powers of the Chairman of the Accounts Committee:

1) approves annual and quarter work plans of the Accounts Committee, including on expert-analytical events;

2) defines powers of members of the Accounts Committee, allocates duties between administrative officials of the Accounts Committee, and organizes activity of members of the Accounts Committee and its staff;

3) within own competence issue orders, gives instructions, verifies its execution, signs rulings and otherwise acts, which are approved in meetings of the Accounts Committee;

4) submits proposals on candidates of members of the Accounts Committee in their appointment for consideration by Header of the Administration of the President of the Republic of Kazakhstan and chairmen of houses of Parliament of the Republic of Kazakhstan;

5) approves structure of the staff and staffing chart of the Accounts Committee within staff numbers of the Accounts Committee, which is proved by the President of the Republic of Kazakhstan, and facilities, which are in republican budget;

6) approves list of public audit objects for relevant year;

7) approves plans of public audit, which is conducted within list of public audit objects for relevant year;

8) gives orders to members of the Accounts Committee for public audit and financial control conducting, defines circle of employees of the Accounts Committee’s staff, who are have a rights to conduct public audit and financial control, as well as conducts expert-analytical activity within a competence of the Accounts Committee;

9) approves list of the Accounts Committee’s appointments, for which certificate is required that identify public auditor’s qualification;

10) provides organization of control quality of all stages of audit, expert-analytical activity of public auditors’ by regular verifications of formulated documents for the purpose of compliance to public audit and financial control standards on the basis of risk management system by them;

11) approves methods of assessing activity of the Accounts Committee’s members;

12) appoints and relieve employees of the Accounts Committee’s staff of their public positions, excepting the employees, whose issues of work relations regard to competence of the chief of the Accounts Committee’s staff;

13) represents the Accounts Committee in cooperation with republican and foreign bodies, organizations and public officials;

14) establishes consultative-deliberative and consultative-expert bodies under the Chairman of the Accounts Committee;

15) has the rights to assist at meetings of the Government of the Republic of Kazakhstan, governing of the National Bank of the Republic of Kazakhstan and board of public bodies of the Republic of Kazakhstan, at any public and private meetings of permanent committees of houses of Parliament of the Republic of Kazakhstan and to be heard;

16) has the rights to review without obstacles documentations, which is related to issues of public audit and financial control, taking into account maintenance of secrecy, commercial secret or other secret, which is protected by law;

17) requires and receives necessary references, verbal and written explanations from the public audit objects  on issues related with public audit and financial control, in deadline established by the Accounts Committee;

18) has responsibility, specified in legislation of the Republic of Kazakhstan;

19) submits suggestions to the President of the Republic of Kazakhstan, Senate or Mazhilis of the Parliament of the Republic of Kazakhstan on preterm closure of authorities the Accounts Committee’s member, who is appointed by the Presidents of the Republic of Kazakhstan, Senate or Mazhilis of the Parliament of the Republic of Kazakhstan respectively if there are bases in accordance with item 27 of Statute herein;

20) in case of own temporary absence entrusts duties of the Chairman of the Accounts Committee to one of the members of the Accounts Committee;

21) approves personal staff of the National commission on certification of candidates for qualification to become state auditors;

22) leds co-ordination board of public audit and financial control bodies;

23) organizes work on assessing activity of public audit and financial control bodies;

24) implements otherwise powers in accordance with legislation of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan.

20. In accordance with item 7) of the article 44 and item 1) of the article 57 of the Constitution of the Republic of Kazakhstan the members of the Accounts Committee are appointed for a term of five years, two of them – by the President of the Republic of Kazakhstan, in threes members of the Accounts Committee – by each house of the Parliament independently, without participation of other house.

21. Powers of the members of the Accounts Committee:
1) during implementation of own powers observe legislation of the Republic of Kazakhstan, must not create obstacles for functioning of audited objects and interfere in their current economic activity;
2) have rights to assist at the meetings of the Government of the Republic of Kazakhstan, governing of the National Bank of the Republic of Kazakhstan and board of public bodies of the Republic of Kazakhstan;
3) have the rights to look through without difficulty with documentations, which is related to issues of public audit and financial control as well as conducting of expert-analytical activity, taking into account maintenance of secrecy, commercial secret or other secret, which is protected by law;
4) require and receive necessary references, verbal and written explanations from the public audit objects on issues related with public audit and financial control as well as conducting of expert-analytical activity, in established by them deadline;
5) within own competence make decisions on issues of activity’s directions, which are headed by them;
6) within own competence approve programs of public audit with defying of necessary resources’ capacity for effective organization of public audit and financial control as well as conducting of expert-analytical activity;
7) give orders on audit implementation to public auditors of the Accounts Committee;
8) organize and implement public audit and financial control, expert-analytical activity of the Accounts Committee;
9) provide unimpeded implementation of public audit and financial control as well as expert-analytical activity;
10) have rights assist at any public and private meetings of permanent committees of houses of Parliament of the Republic of Kazakhstan and to be heard;
11) organize control of audit results, which is conducted in accordance with legislation of the Republic of Kazakhstan on audit activity and law on public audit and financial control, on issues of the use of budget funds, credits, relating grants,  assets of state and quasi-state sector’s subjects, public and guaranteed loans by state as well as loans, which are enlisted under state’s guarantee;
12) for recognition of public audit results of revision commissions and authority body on internal public audit organize implementation of audit for compliance by them public audit and financial control standards;
13) implement otherwise powers in accordance with acts of the Republic of Kazakhstan and the President of the Republic of Kazakhstan.
22. The Chairman and members of the Accounts Committee adopt documents following the results of public audit and expert and analytical activity for exercise of own powers.
23. Rulings of the Accounts Committee, which are sent to heads of public bodies and organizations, are considered in pointed therein deadlines or within twenty days of the day of its receipt if there is no deadlines.
Orders of the Accounts Committee, which are sent to heads of public bodies and organizations, are obligatory for execution in pointed therein deadlines or within twenty days of the day of its receipt if there is no deadlines.
Appropriate public authority and organization immediately notify the Accounts Committee about decision made on ruling, measures on its implementations, enforcement of order and elimination of violation identified, refurbishment of inflicted damage to state and bringing to responsibility of administrative official, offending of the legislation of the Republic of Kazakhstan.
24. Signatory by the President of the Republic of Kazakhstan duly issued identity cards are given to the Chairman and members of the Accounts Committee.
25. Powers of the Chairman and members of the Accounts Committee, who are appointed by the President of the Accounts Committee, are removed by decision of the President of Republic.
26. Statement of resignation of the Chairman or member of the Accounts Committee is applied to the side, who appointed him:
to the President of the Republic of Kazakhstan;
to the Senate or Mazhilis of the Parliament of the Republic of Kazakhstan respectively.
Statement of resignation of member of the Accounts Committee is applied with preliminary notification of the Chairman of the Accounts Committee.
27. The Chairman and members of the Accounts Committee are released from positions earlier in consequence of:
1) admission of resignation;
2) coming into legal force of judge of conviction related to them;
3) recognition of restricted ability or disability as appropriate;
4) failure of oath, laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and Statute herein, commitment of dishonest behavior, which is not compliant with their status, and disregard of position obligations;
5) death, as well as declaration of a missing person or dead;
6) extinction of citizenship of the Republic of Kazakhstan;
7) departure to permanent place of residence out of the Republic of Kazakhstan;
8) appointment to other position.
28. Staff of the Accounts Committee is headed by chief of staff, who is appointed to position and released from position by the Chairman of the Accounts Committee according with legislation in force of the Republic of Kazakhstan.
29. Rights, obligations and responsibility of staff's employees, as well as conditions of public service passing by them are designated by the legislation of the Republic of Kazakhstan on public service, labor legislation of the Republic of Kazakhstan, Statute herein and other regulatory legal acts of the Republic of Kazakhstan.
30. Activity of the Accounts Committee is implemented in according with annual and quarter work plans, which are approved by the Chairman of the Accounts Committee, and list of public audit objects on relevant year.
Basement for public audit and financial control implementation, expert-analytical activity, excluding control of quality, is the list of public audit objects on relevant year notably.
According to orders of the President of the Accounts Committee and initiation of the Chairman of the Accounts Committee public audit is conducted on bases of making relevant amendments to the list of public audit objects on relevant year.
31. Deadline of public audit exercitation is defined with due regard to future work and designated mission according with legislation of the Republic of Kazakhstan on public audit and financial control.
32. Public bodies, which are performing control and supervisory functions, excepting the National Bank of the Republic of Kazakhstan, law-enforcement agencies, particular public authorities cooperate to the Accounts Committee with execution of its objections, provide information according to its request about results of the conducted audit by them in observance with secrecy order, official, commercial secret or other secret, which is protected by law, in accordance with the legislation of the Republic of Kazakhstan.
Cooperation of the Accounts Committee with public bodies of public audit and financial control, particular public authorities, law-enforcement agencies is realized in accordance with legislation of the Republic of Kazakhstan on public audit and financial control.
33. In the course of own activity the Accounts Committee is independent of public audit object. Independence of the Accounts Committee is provided by:
1) impermissibility of illegal interference by public bodies and other organizations in activity of the Accounts Committee;
2) creation of proper conditions for carrying out own activity;
3) funding of the Accounts Committee's activity within the ambit of and in the procedure, which are established by budget legislation of the Republic of Kazakhstan.
34. Public control and oversight for financial activity of the Accounts Committee are performed by agreement or order of the President of the Republic of Kazakhstan.
35. Structure, content of information and reports, which are submitted to the President of the Republic of Kazakhstan and Parliament of the Republic of Kazakhstan, work planes of the Accounts Committee are approved, results of public audit and financial control, expert-analytical activity, documents on results of public audit, issues of formation of list of public audit objects for relevant year, methodology and other issues, demanded of collegial decision, are considered in the Accounts Committee's meetings.
36. Meetings of the Accounts Committee are held in open or close form.
Decisions of the Accounts Committee are made by majority of votes out of total number of the Accounts Committee's staff, which is attended in meeting. In the case of equality of votes is considered to be a made decision voted for by presiding.
37. Procedure of meetings of the Accounts Committee, issues of organization its activity are defined by charter of the Accounts Committee.
 
 
4. Property of the Accounts Committee
 
38. The Accounts Committee may have solitary property on the basis of operational management as provided by applicable legislation of the Accounts Committee.
Property of the Accounts Committee is formed on account of the property, which is has been placed by owner, as well as property (including financial revenue), which is purchased in consequence of own activity, and from other sources, which are not prohibited by legislation of the Republic of Kazakhstan.
39. Property assigned to the Accounts Committee is belonged to republican property.
40. The Accounts Committee does not has the right to alienate independently or dispose by other methods assigned to its property or property, which is purchased at the prepaid expense according to financing plan, except as otherwise established by legislation of the Republic of Kazakhstan.
41. Position of the Chairman of the Accounts Committee is treated as position of minister, position of member of the Accounts Committee is treated as position of vice-minister.
42. Material and technical facility as well as transport service of the Accounts Committee's activity is implemented by using the republican funds.
 
 
5. Reorganization and abrogation of the Accounts Committee
 
43. Reorganization and abrogation of the Accounts Committee is performed in accordance with legislation of the Republic of Kazakhstan.
 

 

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