Since November 2024, the Internal State Audit Committee and its territorial divisions have been applying new approaches to monitoring data from the information systems of the central authorized body for budget execution using preventive response measures.
In order to strengthen control over the use of budget funds aimed at paying salaries in the field of education, the Online Budget Monitoring module has been developed, which continuously monitors salary payments based on risk profiles and, if the risk is confirmed, takes immediate action by sending a response letter to the monitoring facility informing the administrator of budget programs, the Agency The Anti-Corruption Committee of the Republic of Kazakhstan and its territorial bodies.
Starting in 2025, budget monitoring began covering payroll payments for cultural, healthcare, physical education, and sports facilities.
The Department of Internal State Audit for the Karaganda region (hereinafter referred to as the Department) held a meeting with the participation of regional administrators of budget programs, departments of education, culture, archives and documentation, physical culture and sports, and healthcare in order to clarify the ongoing work on monitoring salary payments and its results on 04/23/2025.
At the meeting, it was noted that during the period (from 11/01/2024 to 04/16/2025), the Department covered 2,093 payments in the amount of 873.2 million tenge through CBM, of which the risks were confirmed for 400 payments in the amount of 18.5 million tenge, of which 8.6 million tenge was reimbursed to the budget, the remaining amount is reimbursed on schedule.
Violations have been identified according to the following risk profiles:
- according to the profile "Risk of transferring excess funds in excess of 800.0 thousand tenge", monitoring established two facts of unjustified payment of wages totaling 536.6 thousand tenge as a result of illegal actions of accounting accountants, including in the State Institution "Department of Education of Aktogay district" in the amount of 336.6 thousand tenge and in the KSU "Gymnasium No. 45" of Karaganda in the amount of 200.0 thousand tenge;
- according to the profile "Mismatch of an individual's card account", two facts of unjustified salary transfers totaling 508.6 thousand tenge were also established, including to the State Institution "Department of Education of the Shetsky district" in the amount of 324.3 thousand tenge and to the KSU "General Education School named after Zhakyp Akbaev, Karaganda" in the amount of 184.3 thousand tenge. Violations were committed here due to the transfer of wages to the card accounts of employees who were previously blocked due to the expiration of their validity period. Due to the fact that the employees did not receive the funds, their wages were transferred to new card accounts again. However, the previously transferred funds remained in the second-tier Banks, only after the intervention of the Department were they unblocked and collected into the budget revenue.
Well, the rest of the violations fall on the profile "Information on payment within one month to the card account of an individual from different state institutions", according to which numerous facts of violations of the norms of the Labor Code of the Republic of Kazakhstan on a part-time basis were established. According to Article 68 of the Labor Code of the Republic of Kazakhstan dated 11/23/2015. No. 414-V SAM the total duration of daily work at the place of main work and part-time work should not exceed the standard duration of daily work established by paragraph 4 of Article 71 of the Labor Code of the Republic of Kazakhstan for more than 4 hours, that is, part-time work is allowed for no more than 1.5 hours. Whereas the facts of the employment of accountants at the same time in several schools for 2 or more rates have been established, which is certainly not acceptable.
At the same time, it should be borne in mind that the position of accountant, like other positions in the public sector, refers to time-based remuneration and the basis for remuneration is the hours worked, which are indicated in the timesheets, even if they were hired for remote (remote) work.
For identified risks, response letters (notifications) are sent to the monitoring facility about the need to provide supporting documents on the reliability of payroll, informing the administrator of budget programs, the Anti-Corruption Agency of the Republic of Kazakhstan (Anti-Corruption Service) and its territorial bodies on paper. In case of confirmation of risks, in order to prevent the unjustified use of budgetary funds, the monitoring facility is recommended to eliminate the risks independently within 10 working days, and in case of non-fulfillment, the issue of conducting an unscheduled audit will be considered. While the unscheduled audit has not been opened, all notifications are executed.
Currently, the MBM functionality is being improved, risk profiles are being updated taking into account the effectiveness of their application, and in the future, notifications on the risks that have been triggered will be sent in electronic format.