Audit

Supreme Audit Chamber of the Republic of Kazakhstan

66/100

Summary

The Supreme Audit Chamber (Жоғары аудиторлық палата) was restructured from the former Accounts Committee under the 2021 Law and the 2022 constitutional reform. The Chairman is appointed by the Senate (upper house of Parliament) on the nomination of the President for a 6-year term, removable only for cause. The Chamber conducts state financial control over the republican budget, National Fund, and all entities managing public resources. Results are reported to the Parliament and published annually. The 2022 reform strengthened the Chamber's formal independence from the executive.

Independence Scorecard

Independence Score: 66/100 (good)
66/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term length6 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Law of the Republic of Kazakhstan on the Supreme Audit Chamber (2021)
Citation
Law of the Republic of Kazakhstan No. 48-VII of 12 November 2021 on the Supreme Audit Chamber (Жоғары аудиторлық палата); Constitution of the Republic of Kazakhstan (1995, amended 2022), Art. 63-2
Full text
Full text of law →

Jurisdiction scope

Republican budget revenues and expenditures; National Fund; state-owned enterprises and national companies; local budgets receiving republican transfers; quasi-public sector entities.

Secondary Sources