Strengthening the risk-based approach in state audit yields record results
The Office of the Supreme Audit Chamber of the Republic of Kazakhstan summed up the results of the institution's work from 2019 to the 1st quarter of this year. The analysis displayed that 2024 was a record year in terms of performance: the largest number of violations were identified, the largest amount of funds were returned to the budget, and the coverage of audits reached its maximum level in 6 years.
Last year, 27 audit activities were conducted, which is 35% more than in 2023. 214 entities were covered, and the total amount of funds audited was 10.6 trillion tenge. Violations of almost 862 billion tenge were detected, which is 65% more than in 2023. Overall, this is the highest figure for the entire period under review.
Such results indicate an increase in the transparency and accuracy of the audit, an increase in the detection of deviations in the work of administrators of budget programs, as well as strengthening of the role of the SAC as a leading control body.
In 2024, according to the results of the audits, more than 135 billion tenge was returned to the budget, almost 5 times more than a year earlier. For comparison: in 2023, 27.8 billion tenge was returned, in 2022 – 16.6 billion tenge. This is not only a significant increase, but also the best result in recent years.
For the systematic development of management processes 126 recommendations were sent to the Government, and 678 instructions were given to auditees. This indicates an expansion of the scope of control activities, increased responsibility of the audit entities and increased impact of state audit on the processes of improving public administration.
In the 1st quarter of 2025, the SAC continued its policy of strengthening control.
Thus, 4 audit events have already been conducted at 24 entities. 5.9 trillion tenge has been covered.
Violations amounting to 355 billion tenge were revealed, of which: financial violations – 3.3 billion, inefficient use of state funds and resources – 287.6 billion, planning deficiencies – 64.6 billion. 3.3 billion tenge is subject to restoration, of which 1 billion has already been returned to the budget.
32 recommendations were sent to the Government, and 159 instructions were sent to the auditees. Their execution is under the control of the SAC until it is fully completed.
In total, it is planned to complete about 30 audit activities in 2025.
The Supreme Audit Chamber continues to strengthen the practice of a strategic, risk-based approach in public audit. The results of 2024 confirm that quality control is not only a matter of mandatory supervision as such, but also an effective mechanism for returning funds to the budget, preventing violations and increasing public confidence in public authorities.