Information on the results
audit of financial statements for 2021
In accordance with paragraph 1, Article 14 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control" dated November 12, 2015 No. 392-V of the SAM, the authorized body for internal state audit performs an annual audit of financial statements of administrators of budget programs and state institutions, with the exception of the National Bank of the Republic of Kazakhstan.
The organization and conduct of the audit is carried out in strict accordance with the procedural standards for the audit of financial statements approved by Order No. 272 of the Minister of Finance of the Republic of Kazakhstan dated April 24, 2017, the ultimate goal of which is to obtain reasonable confirmation of the reliability of financial statements of administrators of budget programs and state institutions subordinate to him.
Since 2020, the Department of Internal State Audit in the Karaganda region has introduced and is implementing new approaches to auditing financial statements, which are based on the principle of transparency. The new approaches provide for annual real-time coverage of financial statements of administrators of budget programs with a high and medium risk of committing accounting violations.
The Department of Internal State Audit of the Karaganda region in real time from August 2021 to March 2022 conducted an audit of the financial statements of 5 administrators of budget programs and their subordinate institutions (GU "Department of Health of the Karaganda region", GU "Department of Physical Culture and Sports of the Karaganda region", GU "Department of Employment and Social programs of the city of Karaganda", GU "Bukhar-Zhyrau district Department of Culture and Language Development", GU "Bukhar-Zhyrau district Department of Employment and Social Programs").
The total amount of assets of Administrators of budget programs covered by the audit amounted to 31.6 billion tenge, which is 6.5% of the currency of the balance of the regional budget.
In addition, 15 counter checks were carried out on subordinate institutions and enterprises of administrators of budget programs, for which the balance sheet currency is 2.1 billion tenge.
During the audit, violations of the accounting and financial reporting procedures in the amount of 22.6 billion tenge were revealed, including financial violations in the amount of 22.2 billion tenge, which is 98.1% of the total amount of violations and procedural violations in the amount of 422.6 million tenge. Of the identified violations, 18.8 million tenge are reimbursed and 22.2 billion tenge is restored.
According to the results of the audit, the measures taken were reimbursed to the budget revenue of 18.1 million tenge (0.7 million tenge is reimbursed according to the schedule), 22.2 billion tenge were restored according to the accounting.
According to the results of the audit, the audit report on the financial statements was recognized as positive at four facilities, since the identified violations did not exceed the established level of materiality (2%).
For one object, the audit report on the financial statements was recognized with a reservation, since during the audit significant violations were revealed in the amount of 22.0 billion tenge (State Institution "Department of Healthcare of the Karaganda region").