In accordance with the list of state audit entities for 2024, the Department of Internal State Audit for the city of Astana conducted an audit of the financial statements of the Centralized Library System, a subordinate organization of the Astana City Department of Culture.
The purpose of the audit was to confirm the reliability of the financial reporting.
As a result of the audit, financial violations totaling more than 16 million tenge were identified, including:
The main violations relate to the accounting of fixed assets, where incorrect accounting led to a distortion of the financial statements by 11.6 million tenge. In particular, fixed assets were recorded under incorrect accounting accounts, which led to inflated figures under the lines "Fixed Assets" and "Depreciation of Assets".
Additionally, instances were found of property being recorded at residual value, inaccurate documentation of receipts, under-accrual of depreciation, and understatement of accumulated financial results, all of which affected the institution's equity.
Following the audit, a directive was issued to the institution requiring the elimination of the identified violations and consideration of the responsibility of the officials who allowed these violations. As of now, the institution has restored the amount of 15.4 million tenge by making the appropriate corrective accounting entries.
Due to the distortion of financial statements, an administrative offense report was filed against an official of the institution under subparagraph 2, part 1, article 238 of the Code of Administrative Offenses of the Republic of Kazakhstan.