APPROVED
By the order of the head
RSU "Department of Internal
State Audit of the KVGA of the Ministry of Finance of the Republic of Kazakhstan"
from " " November 2022
№09/0366-
AUDIT REPORT
on the results of the internal state audit
1. The object of the state audit: the State Institution "Department of Culture of the Akimat of Kostanay region" (hereinafter referred to as the Institution) BIN 950440000536.
Purpose (subject) internal state audit: on the issue of spending funds allocated for the implementation of the Art-Sport project.
The period covered by the internal state audit: from 01.01.2021 to 31.08.2022.
Results of the internal state audit:
The audit covered the amount of 7,073.4 thousand tenge. During the audit, financial violations totaling 7,073.4 thousand tenge were revealed, including:
- in violation of paragraph 6 of Article 97 of the Budget Code, paragraph 3.2.1. of the Public Offer for the provision of services under the state creative order, the Institution unreasonably transferred for the actually unfulfilled volumes of services rendered for a total of 7,073.4 thousand tenge, with an established discrepancy in the volumes of services rendered according to the acts of services rendered, submitted on the basis of the visit timesheets and the actual volume of services rendered.
Procedural violations, including:
- in violation of paragraph 7 of Order 122, the Institution, if the suppliers of IP "AMAN ALI", IP "Academy of Creativity and Sports "Friends" do not comply with the requirements provided for in paragraph 5 of Order 122, these suppliers are included in the list of suppliers participating in the placement of the state order.
- in violation of paragraph 5 of Order No. 123, Suppliers participating in the placement of the state order allowed the reflection in the attendance sheets of children who actually did not attend classes.
During the internal state audit, measures were taken: reimbursed to the local budget in the amount of 6,050.8 thousand tenge.
Conclusions based on the results of the internal state audit: according to the results of the audit, it was found that, in general, the activity of the Institution is satisfactory.
Established violations in terms of unjustified transfer for the actually unfulfilled volumes of services rendered, suppliers of IP "AMAN ALI", IP "Academy of Creativity and Sports "Friends" that do not comply with the requirements of paragraph 5 of Order 122 and included in the list of suppliers participating in the placement of the state order, as well as reflection in the visiting reports of children who did not actually attend occupation and unjustified transfer for actually unfulfilled volumes of services rendered totaling 7,073 . 4 thousand. tenge, indicate the lack of proper control by the administrator of budget programs.
Recommendations based on the results of the internal state audit:
In order to prevent further violations, we recommend that you study in detail the Orders of the Minister of Culture and Sports of the Republic of Kazakhstan "On approval of the Rules for placing a state creative order in creative circles for children and youth and their functioning" dated April 28, 2021 No. 122, "On approval of the Rules for per capita regulatory financing of creative circles for children and youth" dated April 28, 2021 April 2021, No. 123, as well as conduct legal training on the study of regulatory legal acts of the Republic of Kazakhstan, violations of the norms of which were established during the audit.
To make proposals for improving the current rules to prevent the recurrence of violations identified.
Financial control response measures: send an order to the facility to eliminate the identified violations and consider the responsibility of the persons who committed them.
The deadline for submitting information on the results of the review of recommendations: until 6.30 pm on December 15, 2022, with the attachment of supporting documents.
At the same time, we inform you that in accordance with paragraph 2 of Article 25 of the Law, the state audit object is obliged to send information on the results of the review of recommendations within the specified time with the attachment of supporting documents.
Deputy Head Zh. Moldagaliev