The total amount of established violations amounted to 6,735,582.2 thousand tenge, of which:
1)financial violations of 8,436.7 thousand tenge, including 5,731.8 thousand tenge to be restored, 2,704.9 thousand tenge to be reimbursed;
2) inefficient planning - 44 523.1 thousand tenge;
3) inefficient use - 6,682,622.4 thousand tenge.
Possible losses, lost profits amounted to 655,485,0 thousand tenge. Procedural violations 44 units, systemic deficiencies 45 units.
In general, the results of the state audit show the need to revise the tariff policy in view of the inability of enterprises to operate independently without the support of the state and charitable assistance.
Of the total length of 182.77 km of heating networks, in 2021-2022, Rudnensky Heating Networks LLP repaired 19.7 km, which is 107.8% of the conditional norm. Improvement of the condition and development of heat supply is carried out mainly at the expense of budget investments. Active measures to improve the state of the heating network began to be taken in 2020, after the change of the owner of the heat supply organization. The wear of heating systems for two years has been reduced from 68.8% to 68.5%.
Currently, there is a problem of providing the organization with qualified personnel. The coefficient of availability of qualified personnel is 81.5%.
According to the tariff "Transmission, distribution and supply of thermal energy in the city of Rudny", the profitability is negative for 2021, 0.66, for 2022, 0.94.
Profitability of the tariff for the service "Transmission, distribution and supply of thermal energy according to itemKachar" for 2021 negative 0.66, for 2022 positive 1.19. The negative profitability of tariffs is caused by the approval of tariffs that do not cover the costs of the enterprise. At the same time, if they were approved according to actual data, the tariff would be prohibitively high, which may subsequently affect the social tension of the population. There is a problem of staffing, the number of vacancies was 46 units.
Budget investments attracted for development in the total amount of KZT 1,451,089,2 thousand have been disbursed by 70.8% or in the amount of KZT 1,027,255.4 thousand, in accordance with the intended purpose.
The main amount of the established violations is the amount of inefficiently used budget funds, due to their non-development at the end of the reporting periods, which amounted to: at the end of 2020, in the amount of 329,949.9 thousand tenge, at the end of 2021 3,824,632.3 thousand tenge, at the end of 2022 1,971,160.4 thousand tenge.
The main amount of violations due to inefficient planning is associated with the purchase of passenger vehicles in the amount of 33,940.0 thousand tenge in excess of the established limit of liability.
Financial violations in the amount of 376.2 thousand tenge in connection with non-additional payment to consumers for the use of thermal energy.
State Enterprise "Kostanay Heat and Power Company":
The wear of heating networks amounted to 63.0%. Kostanay CHP is in a morally obsolete condition, physical wear is 66%. For Boiler Rooms No. 2 and No. 3, physical wear was 53% and 56%, respectively. The wear of the small boiler shop was 36%.
There is a problem of providing the organization with qualified personnel. The staff turnover rate is high. The number of vacancies was 110 units. The coefficient of provision of the enterprise with qualified personnel is 86.1%.
According to the tariff "Production, transmission, distribution and supply of thermal energy", the profitability of the tariff is lower than the recommended value and amounted to 0.9.
Indicators of the results of budget investments are achieved as follows:
The reconstruction of electrical equipment and on-site networks of Boiler House No. 3 in Kostanay has been completed. The indicators of the direct result are executed by 99.75%. The costs amounted to 784,372.0 thousand tenge, which is 98.7% of the need. For 4 projects, indicators have not been fulfilled due to non-disbursement of funds.
The main amount of the established violations is the amount of inefficiently used budget funds, in view of their non-development at the end of the reporting periods, which amounted to: at the end of 2020, in the amount of 6 364.4 thousand tenge, at the end of 2021 79 878.3 thousand tenge, at the end of 2022 422 087.4 thousand tenge
The main amount of violations due to inefficient planning is associated with the inclusion of goods in the public procurement plan without conducting a proper analysis of the sufficiency of its own financial resources and led to the diversion of the Company's funds in the amount of 6,172.1 thousand tenge.
The main amount of financial violations in the amount of KZT 4,181.7 thousand is associated with the application of an incorrect tariff for the use of thermal energy.
According to the results of the audit, relevant recommendations, instructions and suggestions were given to improve activities in the field of heat supply.
More detailed information is reflected in the audit report approved by the Resolution of the Audit Commission No. 4 dated 27.04.2023
Member of the Audit Commission R. Baigabulov