Within its authority, the Department of Internal State Audit for the Zhambyl Region, in accordance with Article 722 of the Code of the Republic of Kazakhstan on Administrative Offenses (hereinafter referred to as the Code), examines administrative cases and drafts protocols based on the materials from audits, law enforcement, and government agencies.
Thus, under Article 207, for violations of the legislation of the Republic of Kazakhstan on public procurement, a fine ranging from 10 to 100 MCI (monthly calculation index) is imposed, with repeat offenses carrying a fine of 200 MCI.
Under Articles 238 and 239, for violations of the legislation of the Republic of Kazakhstan on accounting and financial reporting by individuals, officials, or legal entities, a fine of 100 MCI is imposed, with repeat offenses carrying fines of 200 MCI and up to 1000 MCI.
Under Article 250, for evasion of mandatory audits, a fine is imposed as follows: 15 MCI for small businesses, 20 MCI for medium-sized businesses, and 200 MCI for large businesses.
The Department drafts protocols under Article 462, Part 3 of the Code and sends them to the appropriate authorities for review of administrative cases in court. In cases of failure to comply with or improper compliance with legal requirements or instructions, a fine of 15 MCI is imposed on officials.
It should be noted that the aforementioned violations are considered in an expedited procedure in accordance with Articles 810 and 811 of the Code. These provisions establish the right to pay a fine in the amount of 50% (fifty percent) of the penalty specified in the article within 7 (seven) days. If this right is not exercised or is improperly used, the administrative offense case is processed in the general procedure. In this case, the Department issues a ruling for the full amount of the fine as stipulated in the relevant articles.
Thus, for the 11 months of the current year, the Department has registered 601 cases, of which: 559 cases have been reviewed and administrative responsibility has been imposed, while 42 cases have been forwarded to court for consideration.
The total amount of administrative fines imposed was 79.0 million tenge, with 70.8 million tenge collected, which constitutes 90.0%. The remaining unpaid amount in the budget is 8.2 thousand tenge, of which 4.1 thousand tenge has been sent for compulsory enforcement by private bailiffs, while the remaining amount is still within the enforcement period.
As a result of audit activities, the Department has filed 13 lawsuits for the 11 months of 2025, which are currently under review, and there are no lawsuits filed against the Department.
The Department has provided explanations to the heads of institutions regarding the legal provisions and the strict adherence to the requirements set forth by the legislation of the Republic of Kazakhstan.