In the 1st half of 2025, the Department of Internal State Audit in Kostanay region completed an audit event at Arkalyk Agricultural Experimental Station LLP on the issue of state audit of planning compliance, use of budget funds and state assets.
The total amount of coverage by the state audit is 384,033.4 thousand tenge, the amount of established financial violations is 20,888.2 thousand tenge, including 3,977.7 thousand tenge to be reimbursed, 16,910.5 thousand tenge to be restored. The amount of violations of the legislation on public procurement (affecting the results of public procurement) - 17 114.4 thousand tenge. Amount of assets inefficient use - KZT363,145.2 th
The audit revealed violations of the requirements of the Labor Code, the Social Code, the Law on Accounting, the Law on Veterinary Medicine, the Law on Public Procurement, the Law on State Property, the Rules for Accounting, the Rules for the Development and Approval of Development Plans, as well as internal documents regulating the activities of the Partnership.
It should be noted that during the audit, certain violations were eliminated by making accounting entries in the corresponding accounting accounts.
Based on the results of the audit, an order was sent to the above object to eliminate the identified violations and consider the responsible persons, those who allowed them and the audit reports, which made recommendations on the issue of strengthening the internal control system by the head of the Partnership, organization of advanced training for employees of the financial service in the field of accounting, to the extent possible, take measures to review the results of the audit of the financial statements in order to meet the requirements of the law and not to incur repeated violations.