| 58 |
Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? |
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58:
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
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| Score: |
YES |
NO |
 |
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Comments: An Audit Chamber was created by the Resolution of Council of Ministries #1862 on Improving in Belarus State Regulation and Control of Audit (Nov. 30,1999).
However, the Audit Chamber has the following main functions: ensuring state regulation and control of audit firms, elaboration of methodologies, search on market of audit service in Belarus.
The function of covering the entire public sector is a secondary concern of a larger body, such as the executive (Ministry of Finance).
References: The Law on Audit in Belarus (2007).
Resolution of Council of Ministries #1862 on Improving in Belarus State Regulation and Control of Audit (Nov. 30, 1999).
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| 59 |
Is the supreme audit institution effective? |
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59a:
In law, the supreme audit institution is protected from political interference.
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| Score: |
YES |
NO |
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Comments: The Audit Chamber is under the governance of the Ministry of Finance.
References: The Law on Audit in Belarus (2007).
Resolution of Council of Ministries #1862 on Improving in Belarus State Regulation and Control of Audit (Nov. 30, 1999).
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59b:
In practice, the head of the audit agency is protected from removal without relevant justification.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The director of the agency can be removed at the will of the political leadership.
References: Interview with Sergey Balykin, lawyer (Minsk, Aug. 25, 2008).
Interview with Vitaliy Braginez, lawyer and head of juridical company Braginez and Partners (Minsk, Aug. 26, 2008).
Interview with Dr. Elena Rakova, economist for IPM Research Center (Minsk, Aug. 15, 2008).
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59c:
In practice, the audit agency has a professional, full-time staff.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Audit Chamber has sufficient staff to fulfill its basic mandate.
References: Interview with Dr. Elena Rakova, economist for IPM Research Center (Minsk, Aug. 15, 2008).
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59d:
In practice, audit agency appointments support the independence of the agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Dr. Elena Rakova, economist for IPM Research Center (Minsk, Aug. 15, 2008).
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59e:
In practice, the audit agency receives regular funding.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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Comments: The Audit Chamber has a predictable source of funding that is fairly consistent from year to year.
References: Interview with Dr. Elena Rakova, economist for IPM Research Center (Minsk, Aug. 15, 2008).
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59f:
In practice, the audit agency makes regular public reports.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Audit Chamber makes regular, publicly available, substantial reports to the legislature and/or to the public directly outlining the full scope of its work. All annual obliged audit conclusions (for companies which must have an annual audit) are publicly available.
References: Interview with Dr. Elena Rakova, economist for IPM Research Center (Minsk, Aug. 15, 2008).
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59g:
In practice, the government acts on the findings of the audit agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: In most cases, audit agency reports are acted on, though some exceptions may occur for politically sensitive issues, or particularly resistant agencies.
References: Interview with Dr. Elena Rakova, economist for IPM Research Center (Minsk, Aug. 15, 2008).
Interview with Sergey Balykin, lawyer (Minsk, Aug. 25, 2008).
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59h:
In practice, the audit agency is able to initiate its own investigations.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The supreme audit institution generally decides itself what to investigate, and when, but it is subject to pressure from the executive or legislature on politically sensitive issues.
References: Interview with Sergey Balykin, lawyer (Minsk, Aug. 25, 2008).
Interview with Dr. Elena Rakova, economist for IPM Research Center (Minsk, Aug. 15, 2008).
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| 60 |
Can citizens access reports of the supreme audit institution? |
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60a:
In law, citizens can access reports of the audit agency.
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| Score: |
YES |
NO |
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Comments: All annual obliged audit conclusions (for companies which must have an annual audit) are publicly available.
References: The Law on Audit in Belarus (2007).
Resolution of Council of Ministries #1862 on Improving in Belarus State Regulation and Control of Audit (Nov. 30, 1999).
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60b:
In practice, citizens can access audit reports within a reasonable time period.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Audit information, according to The Law on Audit in Belarus, is considered as confidential. Therefore, no one except the courts have access to it. Even in the case of obliged audit, the information is closed to public and even shareholders have a limited access to it (access only to the financial report which corporations publish).
References: Interview with Sergey Balykin, lawyer (Minsk, Aug. 25, 2008).
Interview with Vitaliy Braginez, lawyer and head of juridical company Braginez and Partners (Minsk, Aug. 26, 2008).
Interview with Irina Lukjanova, independent auditor (Minsk, Sept. 15, 2008).
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60c:
In practice, citizens can access the audit reports at a reasonable cost.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Audit information is considered confidential and legally cannot be acquired at any cost.
References: Interview with Sergey Balykin, lawyer (Minsk, Aug. 25, 2008).
Interview with Vitaliy Braginez, lawyer and head of juridical company Braginez and Partners (Minsk, Aug. 26, 2008).
Interview with Irina Lukjanova, independent auditor (Minsk, Sept. 15, 2008).
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