In accordance with the List of objects of state audit for 2022, the Audit Commission for Kostanay region conducted a state audit of the effectiveness of the quasi-public sector entities at the objects of state audit: State Enterprise "Tobol" on the right of economic management of Akimat of Beimbet Maylin district, State Enterprise "Heat Center" of Akimat of Fedorovsky district of Kostanay region, State Enterprise "Shygys" on the right of economic management management of the district department of housing and communal services, passenger transport, highways and housing inspection of the akimat of Karasu district.
The state audit covered the period from January 01, 2019 to December 31, 2022, with the amount of funds in the amount of 2,926,097.6 thousand tenge.
As a result of non-compliance by the objects of audit with the requirements of the legislation of the Republic of Kazakhstan, the amount of violations established by the audit amounted to 404,822.0 thousand tenge or 13.8% of the amount of funds covered by the audit, of which:
1) financial violations, total - 354 517.3 thousand tenge, of which 243 094.9 thousand tenge is subject to compensation, 111 422.4 thousand tenge is subject to restoration;
2) the amount of inefficient use of state assets amounted to 42,935.4 thousand tenge;
3) possible losses and lost profits – 7,369.3 thousand tenge;
4) procedural violations in the amount of 47 units and 7 systemic deficiencies.
Restored during the audit – 50,158.5 thousand tenge.
Of the 11.2 km of the heating network belonging to the State Enterprise "Tobol", which provides heat to the village of Tobol in the district of Beimbet Maylin, replacement of 8.02 km or 71.6% is required, in the State Enterprise "Heat Center" of the Fedorovsky district, the Krasnoarmeyskaya heating line, 1 km long or 64.0%, the state Enterprise "Shygys" of the Karasu district - 0.03 km (60%) requires replacement.
The deterioration of networks is the cause of numerous accidents, as well as excessive heat and water losses.
The reasons for financial violations were the lack of qualified personnel, their turnover, associated with low wages.
The facts of inefficient use of state assets, including those related to the payment of administrative fines for violations of the legislation of the Republic of Kazakhstan, have been established.
Artificial restraint of tariff growth, in order to preserve the social stability of the population, does not allow enterprises to profit from regulated services, which contradicts the laws on natural monopolies and on state property.
The establishment of a compensating tariff due to non-fulfillment of the costs of the tariff estimate and the misuse of depreciation charges further aggravates the financial situation of natural monopolies.
In addition, the audit revealed shortcomings in the legislation, on which appropriate proposals will be given.
According to the results of the audit, relevant instructions and recommendations were given to the audit objects, founders and authorized bodies.
Member of the Audit Commission N.Tomilina