Since October 2024, the Department of Internal State Audit of the East Kazakhstan Region has implemented an online budget monitoring system for payroll payments.
The system is designed for the regular collection, analysis, and tracking of payment information. Key tools include risk profiles for prompt response and prevention of violations through the use of automated information systems.
The monitoring results revealed high risks of misuse of funds allocated for payroll (salaries, vacation pay, bonuses, and other payments).
Over 12 months of 2025, risks were confirmed for 217 payments totaling 85.8 million tenge, of which 45.66 million tenge across 71 payments are subject to return to the state budget.
Main violations identified:
payment of financial assistance without supporting documents;
payment of bonuses in the presence of outstanding accounts payable;
transfers under the “Payroll” budget line without approval from the budget administrator;
compensation for unused vacation without an official order.
A striking example is the situation where bonuses were paid despite unresolved accounts payable, which contradicts current legislation and entails risks of misuse of budgetary funds. Cases where financial assistance was paid without proper supporting documentation are also common, rendering such expenditures unjustified. These examples highlight the critical importance of complying with established procedures and ensuring proper documentation of all financial transactions.
For objectivity, it should be noted that the largest number of violations have been systematically identified in the following districts: Ulken-Naryn District, Tarbagatai District, Katon-Karagai District, and Samar District.