The audit of the financial statements of the Department of Environmental Protection and Nature Management of the city of Astana has been completed

In accordance with the List of State Audit Objects for 2024, the Department of Internal State Audit of the City of Astana conducted an audit of the financial statements of the Environmental Protection and Natural Resources Management Department of the City of Astana.

As a result of the audit, violations totaling 1 254.1 million tenge were identified, including:

• financial violations amounting to 1 million tenge, subject to recovery through proper reflection in accounting records;
• procedural violations amounting to 1 231 million tenge.

There were specific instances of non-compliance with accounting requirements, in particular:

• failure to conduct inventories of cash, financial investments, settlements with debtors and creditors, as well as obligations to the budget and state funds;
• registration number plates were issued without prior recording to inventory accounts, totaling 3 million tenge;
• errors were identified in accounting for containers, which were improperly recorded under fixed assets accounts, resulting in distortion of accounting records by 1,230.9 million tenge;
• due to incorrect application of the depreciation code, excess depreciation of 15 million tenge was charged on the book value of assets;
• depreciation amounting to 7 million tenge was unjustifiably charged on an asset that was not used due to its actual absence.

The violations identified during the audit were fully corrected prior to the preparation of the annual financial statements through adjustments in accounting records and making appropriate entries.

The Department of Internal State Audit of the City of Astana will continue to implement policies aimed at enhancing the reliability of financial reporting of government bodies and organizations, including the quality of consolidated financial reporting of local executive bodies.