The effectiveness of the activities of the objects of state audit to ensure the completeness and timeliness of receipts to the local budget.
The total amount of established violations amounted to 57,023.1 thousand tenge, including financial violations of 38,277.9 thousand tenge, or 67.1% of the total volume of violations.
During the audit, 5,522.9 thousand tenge was reimbursed to the budget, which is 14.4% of the amount to be reimbursed.
The audit results showed that the authorized bodies for land relations do not fully perform the function of monitoring the fulfillment of the terms of the concluded contracts, no appropriate work is carried out with land recipients to demand payment or return the transferred land, as a result of which the completeness and timeliness of receipts of 2,014.1 thousand tenge (Sarykol district – 589.6 thousand tenge, Mendykarinsky district – 1,158.1 thousand tenge, Uzunkol district – 266.4 thousand tenge), the amount of the fee, in the amount of 18,599.3 thousand tenge. tenge was received for non–conforming KBK (Sarykol district - 703.3 thousand tenge, Mendykarinsky district – 17,850,9 thousand tenge, Uzunkol district – 45.1 thousand tenge).
There is no control over the fulfillment of the terms of concluded contracts and accounting for calculated and paid payments to the budget. The debt to the budget established during the audit under the concluded agreements on the provision of land plots amounted to 951.3 thousand tenge (Sarykol district – 134.5 thousand tenge, Mendykarinsky district – 551.5 thousand tenge, Uzunkol district – 265.3 thousand tenge), the debt on foam 346.7 thousand tenge (Mendykarinsky district – 345.6 thousand tenge, Uzunkol district – 1.1 thousand tenge).
The non-application of the correction factor by the Sarykol branch of the NAO "Government for Citizens", when calculating the cadastral (estimated) value of land plots, led to budget losses in the amount of 7,965.8 thousand tenge.
Departments of land relations admit the facts of granting land plots free of charge, in cases not provided for by the Land Code, as a result of which the completeness of the proceeds of the payment for the purchase of land is unsecured, for a total amount of 10,433.1 thousand tenge, including budget losses amounted to 9,428.4 thousand tenge (Sarykol district – 4 facts, for the amount of 9,485.1 thousand tenge; Mendykarinsky district – 5 facts, in the amount of 825.9 thousand tenge; Uzunkol district – 1 fact, in the amount of 122.1 thousand tenge).
Two facts have been established that the Department of the Sarykolsky district of the NAO "Government for Citizens" issued identification documents to individuals without presenting the relevant documents on payment of the estimated value of land plots.
In addition, external factors, such as unauthorized occupation of land plots, do not contribute to compliance with the principle of paid use of land. The audit established 3 facts of unauthorized occupation of land plots (2 – Sarykol district, 1 – Uzunkol district), which eventually led to budget losses in the amount of 306.9 thousand tenge (Sarykol district – 85.0 thousand tenge, Uzunkol district – 221.9 thousand tenge).
The results of the audit of the activities of the state revenue bodies of the Sarykolsky, Mendykarinsky and Uzunkolsky districts of the payment for the use of land plots showed that, in general, in the implementation of tax administration, the norms established by law are observed.
At the same time, the reliability of accounting for the fulfillment of tax obligations is not fully ensured, insufficient control over the activities of authorized bodies on land relations, incomplete coverage of tax reporting forms by desk control.
The audit established the absence of accrual in the personal accounts of 14 individuals and receipt to the budget of the amounts of payment for the use of land plots, in the amount of 506.7 thousand tenge. (Sarykolsky district of 6 phys.persons, in the amount of 17.9 thousand tenge, Mendykarinsky district for 5 individuals.persons, for 468.5 thousand tenge, Uzunkol district for 3 individuals.persons, in the amount of 8.2 thousand tenge).
As a result of the failure to ensure regular tax control, the information of the authorized bodies on land relations is not provided in full, which led to a shortfall in the budget of payment for the use of land plots in the amount of 1,512.8 thousand tenge (88.5 thousand tenge - Sarykol district, 1,424.3 thousand tenge – Uzunkol district).
According to the results of working out the desk control of the UGD of Sarykol and Uzunkol districts, the proportion of the amount to be accrued was 97%, which is good practice.
At the same time, the results of the audit indicate that the tax authorities are not conducting high-quality in-house control of the TNF. So, for example, during the audit of the UGD of the Sarykol district, a discrepancy was found on the calculated tax liabilities, totaling 31,751.0 thousand tenge, according to the results of the audit of the UGD of the Uzunkol district, the discrepancy amounted to 2,008.3 thousand tenge, including budget losses of 323.8 thousand tenge.
In addition, the timeliness of the provision of TNF is not fully monitored, as a result of which appropriate measures are not taken against taxpayers who have violated the deadlines for providing settlements to hold land users accountable (Sarykolsky district - 30 facts, Mendykarinsky district – 1 fact, Uzunkol district - 37 facts).
Member of the Audit Commission R. Baigabulov