Kokshetau March 31, 2021
Communal government institution “Department for Mobilization and Territorial Defense" of the Akim's Office of the Akmola region (hereinafter referred to as the Institution), BIN 990740001106.
Purpose (subject) of internal state audit:
State audit of the activities of the KSU "Department for Mobilization and Territorial Defense" of the Akim's Office of the Akmola region for compliance with the legislation of the Republic of Kazakhstan when using budget funds under the public procurement contract № 260 dated September 19, 2019.
2019 year (other periods if necessary).
The state audit for the audited period covered 3 333.0 thousand tenge. The amount of financial violations identified by the audit of 3,333,0 thousand is subject to compensation of 3,333,0 thousand.
According to the terms of the contract concluded with the supplier, the subject of the contract is - the supplier undertakes to deliver the products in accordance with the terms, requirements and prices specified in the annexes to the contract, which are an integral part of it, and the customer undertakes to accept the products and pay for them under the terms of this contract, provided that the supplier improperly fulfills its obligations under the contract: according to the specifics of 012-015-413, (Field) kitchen, trailer set for 130 people in the amount of 3 pieces.
The condition of the above-mentioned agreement does not provide for the payment of the advance payment, according to clause 3.3 of the agreement "After the approval of the act of acceptance of the transfer of goods, accept the invoice issued by the supplier in electronic form through the electronic invoice information system in accordance with the rules for issuing an invoice in electronic form in the electronic invoice information system, make payment in accordance with the procedure and terms established by this agreement" according to clause 6.1 " The supplier guarantees that the goods delivered under this agreement are: quality and compliance with the requirements of regulatory documents (GOST, ST, OST, TU, technical regulations, etc.), new, unused, in the original packaging, free from any defects in material and performance, free from any rights and claims of third parties that are based on industrial and (or) other intellectual property."
Due to the fact that the advance payment for the delivery of the products by the customer is not provided for in the contract, the cost of delivery of the products can only be paid upon delivery of the products and its transfer to the customer. In order to confirm the reliability of the availability of goods in the warehouse, a visit was made to Shchuchinsk to conduct a control measurement in the stock № 2 Institutions.
As a result, the following was established: the stock has equipment without technical documentation and tags in the amount of 1 piece. under the inventory number 236009000141. During the visual inspection, it is not possible for the audit to determine the marking, technical parameters and the manufacturer of the equipment provided.
In fact, according to the above agreement, in 2019, the (field) kitchen, trailer set for 130 people in the amount of 3 pieces, was not delivered.
At the same time, the Institution in violation of the terms of the contract with the actual non-delivery of the products made a transfer of funds in the amount of 3 333.0 thousand tenge.
The above facts indicate that the customer of the products of the KSU "Department for Mobilization and Territorial Defense" of the Akim's office of the Akmola region didn’t ensure the reliability of the delivery of the products by the supplier when transferring funds.
In violation of paragraph 6 of Article 4, paragraph 6 of Article 97 of the Budget Code, subparagraph 6 of paragraph 215 of the Rules for Budget Execution and its Cash Services, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated December 4, 2014 № 540, the Institution made an unjustified payment to the supplier of the cost of goods in the amount of 3 333.0 thousand tenge, which were not actually delivered on the date of transfer of funds.
In general, according to the results of the state audit, the opinion should be expressed that the object of the state audit did not ensure compliance with the requirements of the current legislation when using budget funds (assets) due to violations, in terms of unjustified payment to the supplier of the cost of goods that were not actually delivered on the date of transfer of funds.
1) In order to eliminate the violations committed, was recommended that the Institution take the measures provided for by law to ensure the reimbursement of the amount of 3,333,0 thousand tenge under the public procurement contract № 260 dated September 19, 2019.
In accordance with paragraph 3 of Article 5 of the Law of the Republic of Kazakhstan dated November 12, 2015 "On State Audit and Financial Control", send the materials of the state audit to the Department of the Agency of the Republic of Kazakhstan for Combating Corruption (Anti-Corruption Service) in the Akmola region.
The person responsible for conducting the audit event ____________________Nurseitova A. T.