APPROVED
By the order of the head
RSU "Department of Internal
State Audit of the KVGA
dated September 15, 2022
№08/0287-0086
AUDIT REPORT
on the results of the internal state audit
The object of the state audit: the State Institution "Department of Culture of the Akimat of Kostanay region" (hereinafter - the Institution) BIN 950440000536.
Purpose (subject) internal state audit: on the issue of the validity of the use of budgetary funds allocated for the placement of the state creative order in creative circles for children and youth.
The period covered by the internal state audit: from 01.05.2021 to 31.07.2022.
Results of the internal state audit:
The audit covered the amount of 5,776.5 thousand tenge. The audit revealed financial violations totaling 5,776.5 thousand tenge, including:
- in violation of paragraph 6 of Article 97 of the Budget Code of the Republic of Kazakhstan No. 95 dated 04.12.2008, paragraph 3.2.1. of the Public Offer for the provision of services under the state creative order, the Institution unreasonably transferred IP "AISULTAN" and IP "Academy of Creativity and Sports "friends" for actually unfulfilled volumes of services rendered totaling 5,776.5 thousand tenge (2021. -626,4 thousand tenge, 2022 – 4,950,1 thousand tenge), with an established discrepancy in the volume of services rendered according to electronic reports on the execution of the state order and the actual volume of services rendered.
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 unsatisfactory.
A number of violations and shortcomings have been established: in terms of making payments to suppliers for the unfulfilled volume of the state order, it indicates the lack of proper fulfillment of the terms of the public offer by suppliers, as well as improper control by the administrator of the budget program of the State Institution "Department of Culture of the Akimat of Kostanay region".
The revealed violations are the result of insufficient compliance with financial discipline, non-compliance by officials of the object of state audit with the norms of legislation, as well as insufficient control by the management of the Institution.
Recommendations based on the results of the internal state audit:
1) to consider the issue of bringing to justice the guilty persons who have committed violations of the requirements of the current legislation;
2) 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.
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 October 14, 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 A. Zharkeeva