In accordance with the regulatory legal acts governing the activities of internal state audit bodies, the Department of Internal State Audit of the Kostanay Region carried out audit activities and desk (cameral) control during the 12 months of 2025.
During the reporting period, 62 audit activities were conducted.
As a result of the audits carried out, violations of budget legislation were identified in the total amount of 43,030.9 million tenge, including financial violations amounting to 36,975.6 million tenge and procedural violations amounting to 6,055.2 million tenge.
In addition, violations of legislation on public procurement were identified in the total amount of 3,473.4 million tenge, of which violations affecting the outcomes of public procurement amounted to 3,318.0 million tenge.
Based on the results of the audit activities, out of the total amount of financial violations subject to recovery, reimbursement, and accounting in the budget in the amount of 36,975.6 million tenge, 35,025.9 million tenge were recovered, reimbursed, and recorded in budgetary accounts.
A total of 49 prescriptions (orders) were issued to the audited entities, the deadlines for which had expired as of the reporting date. All prescriptions were fully complied with by the audited entities.
Following the results of the audit activities, 84 officials of the audited entities were subjected to disciplinary liability, including one official dismissed from their position.
Two audit materials in the total amount of 368.9 million tenge were submitted to law enforcement authorities for procedural decisions, including:
regarding the State Communal Enterprise “Kushmurun Heat Power Company” of the Akimat of Auliekol District and the State Institution “Department of Housing and Communal Services, Passenger Transport and Automobile Roads of the Akimat of Auliekol District” — on the facts of unjustified payment of wages to enterprise employees and shortages of fixed assets; the criminal case was referred to court;
regarding the State Institution “Department of Education of Sarykol District” of the Education Department of the Akimat of Kostanay Region — on the fact of unjustified payment made in the absence of certificates of completed works under the project “Major Renovation of the Building of the Timiryazev Secondary School”; inspection activities are being carried out by the Sarykol District Prosecutor’s Office.
Based on the materials of the State Communal Enterprise “Kushmurun Heat Power Company,” the Anti-Corruption Service initiated criminal case No. 253900011000011, which was referred to the Auliekol District Court on 19 September 2025.
As a result of desk control over compliance with public procurement legislation, 2,058 notifications were issued in the total amount of 13,888.8 million tenge, of which 2,032 notifications in the amount of 13,818.8 million tenge were complied with.
The Department of Internal State Audit of the Kostanay Region will continue its work on ensuring compliance with budget legislation and public procurement legislation on a systematic basis, within the limits of its competence.