An audit conducted by the Internal State Audit Department for Pavlodar Region revealed violations in the accounting of state property at the Republican State Institution “Department of Defense of Pavlodar Region.”
The audit established that the institution's accounting practices violated the provisions of the Budget Code of the Republic of Kazakhstan and Orders №393 and №468 of the Ministry of Finance.
Discrepancies were identified between the accounting data and the primary documents for accounting for tangible property totaling 262.3 million tenge, which led to a distortion of the balance sheets for the period from 2022 to 2025.
The results of the unscheduled inventory confirmed the existence of discrepancies between the actual balances of property and the accounting data, which indicates weak internal control and violations in the maintenance of financial statements.
The audit showed that the identified shortcomings are systemic in nature and require comprehensive measures to ensure the transparency, accuracy, and reliability of financial accounting.