The state audit covered funds in the amount of 10,817,301,3 thousand tenge. The total amount of established violations of the legislation of the Republic of Kazakhstan amounted to 329,646,8 thousand tenge, of which:
1) financial violations – 282,535.4 thousand tenge, including: subject to compensation – 22,426.7 thousand tenge, restoration – 260 108.7 thousand tenge;
2) inefficient planning of budget funds in the amount of 43,025.0 thousand tenge;
3) the amount of inefficient use of budgetary funds – 4 111.2 thousand tenge.
Procedural violations of legislation in the activities of state audit facilities in the amount of 35 units, including: budget legislation – 17 units, legislation in accounting and financial reporting – 12 units, legislation in the field of public procurement – 3 units, other industry legislation – 3 units.
In addition, systemic deficiencies in the number of 3 units have been identified.
The established violations are of the following nature:
The objects allow the facts of unjustified payments of money to employees, in the form of wages, allowances, bonuses, travel expenses.
Measures are not taken to reflect the cost of fixed assets and inventories in accounting.
Certain facts of inefficient planning and use of budgetary funds have been established, as a result of incorrect planning and monitoring of planned indicators of direct and final results, excess of natural norms and violations of regulatory legal acts.
The facts of the use of budgetary funds in violation of the principles of targeting and targeted nature allocated from the republican budget are allowed.
In addition, the audit revealed a number of procedural violations, including those involving administrative responsibility.
The established violations were committed as a result of improper application by officials of the audit objects of the current legislation of the Republic of Kazakhstan, non-compliance with the requirements of regulatory legal acts of the Republic of Kazakhstan, as well as improper performance of their functional duties.
In addition, the system shortcomings expressed are established:
- in the absence in the Law of the Republic of Kazakhstan dated January 23, 2001 No. 148 "On local public administration and self-government in the Republic of Kazakhstan" of competencies for the chief of staff of the district (city of regional significance) akimat;
- in the absence of fixed deadlines in the legislation of the Republic of Kazakhstan for design and estimate documentation, when it is considered outdated and deadlines for its implementation after adjustment;
- in the absence in the Register of positions of civil servants in the field of education and science, approved by the order of the Minister of Education and Science of the Republic of Kazakhstan dated January 29, 2016 No. 123, classification of deputy heads of structural divisions.
According to the results of the audit, instructions were made to the objects to eliminate violations, on the facts of violations of the legislation on accounting and public procurement, officials were brought to administrative responsibility. Proposals on improving legislation have also been developed and sent to the Supreme Audit Chamber of the Republic of Kazakhstan.