In accordance with the List of State Audit Objects for 2025, the Department of Internal State Audit for the city of Astana conducted a compliance audit at Nursery-Kindergarten No. 37 “Arman.”
As a result of the audit, violations of budgetary and other legislation totaling approximately 27.2 million tenge were identified in the preschool organization, including financial violations amounting to 958.7 thousand tenge and procedural violations totaling 26.2 million tenge.
In particular, the audit identified deficiencies in the clarification and adjustment of the Development Plan, as well as cases of unjustified bonus payments to employees, including bonuses paid to staff with unresolved disciplinary sanctions and additional payments made in the absence of a qualification category.
Surpluses of fixed assets were recorded among materially responsible persons due to their non-recognition in accounting records, as well as shortages of inventory items. Violations in accounting practices were also identified, which resulted in the distortion of financial statements.
An audit of compliance with public procurement legislation revealed failures to take measures to recover penalties, as well as to recognize suppliers as bad-faith participants in public procurement due to improper fulfillment of contractual obligations.
During the audit, all identified financial violations were fully remedied.
An official instruction was issued to the kindergarten to eliminate the identified violations and to consider the issue of holding the responsible officials accountable.
For the violations committed, two officials were brought to administrative responsibility, and disciplinary measures in the form of a severe reprimand were applied to the deputy head.