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"
Dated 6.09.2022
No. 08/0289-0084
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". BIN 950440000536.
Purpose (subject) internal state audit: targeted use of budget funds as part of the implementation of activities in single-industry towns and regions of the State Program "Development of Regions until 2025".
The period covered by the internal state audit: from January 1, 2019 to December 31, 2021.
Results of the internal state audit:
The total amount of coverage by the state audit is 402,632.0 thousand tenge, the amount of established financial violations is 2,102.9 thousand tenge, including reimbursable – 780.0 thousand tenge. The amount of procedural violations is 37,307.0 thousand tenge.
In violation of article 272 of the Civil Code, contractors perform obligations improperly, as a result of audit activities, numerous violations were revealed, namely:
- in violation of paragraph 75 of the Rules for conducting a comprehensive non-departmental examination and paragraph 7.8 of the SN RK 1.02.-03-2011 "The procedure for the development, coordination, approval and composition of project documentation for construction" are not issued by the protocols of the technical council and executive estimates, repeated (new) examination and the corresponding re-approval of the corrected sections of the design and estimate documentation;
- in violation of Article 620 of the Civil Code of the Republic of Kazakhstan, paragraph 1.4 of the SNiP of the Republic of Kazakhstan 1.03-102-2014 , subparagraph 5) of paragraph 11 of paragraph 3 of the "Rules for organizing activities and performing the functions of the customer (developer)" approved by the Order of the Minister of National Economy of the Republic of Kazakhstan dated March 19, 2015 No. 229 (hereinafter referred to as the Rules for Organizing Activities No. 229) the deadlines for the duration of major repairs are not met;
- in violation of paragraph 12 of Article 68 of the Law on Architecture No. 242, paragraph 1 of Article 17 of the Law on Permits and Notifications, Institutions send a notice of the start of construction, 8-20 days after the conclusion of the contract and the start of major repairs;
- in violation of the requirements of the SN RK 1.03-00-2011 "Construction production. Organization of construction of enterprises, buildings and structures" approved by the order of the Chairman of the Committee for Construction and Housing and Communal Services of the Ministry of Industry and Infrastructure Development of the Republic of Kazakhstan dated June 22, 2022 No. 127-NK (hereinafter referred to as SN RK 1.03-00-2011 ), the volume of hidden works under the act of acceptance of completed works is not confirmed by the Acts of inspection of hidden works and other executive documentation in the amount of 37,307.0 thousand tenge;
-in violation of subparagraph 2) of paragraph 5 of the Normative Document on the determination of the estimated cost of construction No. 249–nk, as well as in violation of paragraph 6 of Article 97 of the Budget Code of the Republic of Kazakhstan dated December 4, 2008 No. 95-IV are unreasonably included in the acts of work performed, and the commission accepted the amount of work that does not correspond to the actual amount of work on the total amount of 2,026,4 thousand tenge;
- in violation of paragraph 9 of Article 43 of the Law on Public Procurement and subparagraph 2 of paragraph 4.1 of the contract dated August 2, 2021 No. 51, the amount of the advance provided for by the subject of the contract is equal to 36,372.1 thousand tenge, made with a delay of 33 working days later than the deadline;
- in violation of article 272 of the Civil Code of subparagraph 10 of paragraph 4 of the terms of the contract in connection with the change in the duration of the completion of work, the Contractor did not provide a schedule of work with a reflection of the new deadlines ;
- in violation of subparagraph 14 of paragraph 4 of the Regulatory Document on determining the estimated cost of construction No. 249 –nk, the estimated profit (8%) on the cost of equipment for a total of 76.5 thousand tenge was unreasonably included, which unlawfully increased the cost of work;
- in violation of paragraphs 253 and 271 of the "Rules of Accounting in state institutions" approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated August 3, 2010 No. 393 (hereinafter Accounting Rules No. 393), after making capital repairs, the asset did not increase;
- in violation of paragraph 5 of Article 34-1 of the Law on Architecture No. 242, suppliers of technical supervision services have not fulfilled their obligations under contracts.
Measures have been taken during the internal state audit:
-the monthly report for the month of December 2021 of the technical supervision of Nuralam-Kurylys LLP on the project "Major repairs of the building of the Denisov Central Library system in the village of Denisovka, Kostanay region" was submitted;
-Certificates of inspection of hidden works in the amount of 8,377.9 thousand tenge for the project: "Overhaul of the building of the Oktyabrskaya zonal library in the village of Oktyabrskoye, Karasu district, Kostanay region" are presented.
Conclusions based on the results of the internal state audit:
According to the results of the audit, it was found that the indicator of prospects has been achieved, is evaluated satisfactorily, since the expenses incurred correspond to the goals and objectives provided for in the budget program. At the same time, the audit established the facts of unjustified payment for the performance of works that do not correspond to the actual volume of work for a total amount of 2,026.4 thousand. the estimated profit (8%) was unreasonably included in the cost of equipment for a total of 76.5 thousand tenge, which unlawfully increased the cost of work, the volume of hidden work under the act of acceptance of completed work is not confirmed by the Acts of inspection of hidden work and other executive documentation in the amount of 37,307.0 thousand tenge.
Recommendations based on the results of the internal state audit:
1) reimburse to the budget the amount of unjustified payment of 780.0 thousand tenge;
2) to ensure the performance of work on unjustified payment in the amount of 1,322.9 thousand tenge;
3) to consider the issue of bringing to justice the guilty persons who committed violations of the requirements of the current legislation
4) conduct 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: none
The deadline for submitting information on the results of the review of recommendations is 18:30 hours on September 30, 2022 with attachments 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