The Department of State Internal Audit for the Aktobe Region, in accordance with the list of state audit objects for 2025, conducted a planned audit event on compliance with the legislation of the Republic of Kazakhstan of the state institution "Education Department of the Shalkar District, Education Management of the Aktobe Region" for the period from January 1, 2023, to December 31, 2024, inclusive.
Based on the audit results, the total amount of identified violations amounted to 43,947.3 thousand tenge, including procedural violations amounting to 16,596.3 thousand tenge, and financial violations amounting to 27,351.0 thousand tenge.
In particular, contrary to paragraphs 4, 5 of the Law of the Republic of Kazakhstan dated February 28, 2007, No. 234 "On Accounting and Financial Reporting" and paragraphs 15, 393 of the Principles of Accounting in State Institutions, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated August 3, 2010, No. 393, the institution's financial reporting was not provided with complete and reliable information, namely: for 2023, accounts receivable of 4,474.2 thousand tenge was not reflected, and for 2024, 2,211.1 thousand tenge was not reflected.
A violation of Part 1, Article 103 of the Labor Code of the Republic of Kazakhstan dated November 23, 2015, No. 414-V (hereinafter referred to as the Labor Code) was identified, expressed in the payment of wages for time not actually worked according to the institution's working time records, resulting in funds being unjustifiably transferred to institution employees in 2023 for a total amount of 1,607.1 thousand tenge, and in 2024 for a total amount of 112.2 thousand tenge.
It was established that, contrary to subparagraph 1, paragraph 4 of the Resolution of the Government of the Republic of Kazakhstan dated August 29, 2001, No. 1127, bonuses were unjustifiably paid to the head of the institution during the probationary period, constituting financial violations: for 2023, a total of 78.8 thousand tenge; contrary to paragraph 9, without an employer's order for 2023, a total of 199.2 thousand tenge; and contrary to subparagraph 3, paragraph 4 for 2024, a total of 293.3 thousand tenge.
According to subparagraph 3, paragraph 107, Article of the Labor Code of the Republic of Kazakhstan dated November 23, 2015, No. 414-V and Appendix No. 4 to the Resolution of the Government of the Republic of Kazakhstan dated December 31, 2015, No. 1193, the employer may introduce bonus systems and other forms of labor incentives defined in the collective agreement and (or) employer's acts to enhance employees' interest in increasing labor productivity and work quality. Thus, the employer unjustifiably paid teachers in 2024 a total of 59.2 thousand tenge in allowances for qualification categories.
A violation of Part 1, Article 103 of the Labor Code was established, expressed in overpayment of wages for time not actually worked according to the working time records of the "Aigölek" kindergarten: in 2023, to 1 (one) employee for a total of 4.1 thousand tenge, and in 2024, to 7 (seven) employees for a total of 1,211.9 thousand tenge.
A violation of Part 1, Article 103 of the Labor Code was established, expressed in overpayment of wages for time not actually worked according to the working time records of the "Kuralai" kindergarten: in 2023, to 3 (three) employees for a total of 3.0 thousand tenge, and in 2024, to 4 (four) employees for a total of 118.6 thousand tenge.
A violation of Part 1, Article 103 of the Labor Code was established, expressed in overpayment of wages for time not actually worked according to the working time records of the "Baldauen" kindergarten: in 2023, to 9 (nine) employees for a total of 3,776.0 thousand tenge, and in 2024, to 11 (eleven) employees for a total of 1,272.4 thousand tenge.
A violation of Part 1, Article 103 of the Labor Code was established, expressed in overpayment of wages for time not actually worked according to the working time records of the "Tolagai" kindergarten: in 2023, to 11 (eleven) employees for a total of 4,052.2 thousand tenge, and in 2024, to 5 (five) employees for a total of 4,319.2 thousand tenge.
A violation of subparagraph 3, paragraph 3 of the Resolution of the Government of the Republic of Kazakhstan dated May 11, 2018, No. 256 "On Approval of the Rules for Reimbursement of Expenses Related to Business Trips, Including to Foreign States, at the Expense of Budget Funds" (hereinafter referred to as the Rules for Reimbursement of Business Trip Expenses) was established, expressed in the unjustified payment of business trip expenses to institution employees without an actual travel document: for 2023, a total of 1,899.0 thousand tenge, and for 2024, a total of 1,392.9 thousand tenge.
A violation of subparagraph 2, paragraph 4 of the Rules for Reimbursement of Business Trip Expenses was established, expressed in the unjustified payment of per diem expenses to institution employees: for 2023, a total of 690.0 thousand tenge, and for 2024, a total of 353.5 thousand tenge.
Contrary to paragraph 10 of Order No. 281, paragraph 200 of Order No. 393, paragraph 3 of Order No. 468, and paragraph 17 of Order No. 640, when preparing financial statements for 2023, the institution unjustifiably wrote off inventory for a total of 3,233.9 thousand tenge, which affected the financial result and led to data distortion in the consolidated financial statements as of December 31, 2023. Furthermore, when preparing financial statements for 2024, the institution unjustifiably wrote off inventory for a total of 6,971.9 thousand tenge, which affected the financial result and led to data distortion in the consolidated financial statements as of December 31, 2024.
Contrary to Table 1, paragraph 8, Section 2 of the Resolution of the Government of the Republic of Kazakhstan dated August 11, 2009, No. 1210 "On Approval of Norms for Expenditures on Fuel and Lubricants and Maintenance of Motor Vehicles for State Bodies of the Republic of Kazakhstan", the institution unjustifiably incurred budget expenditures on fuel and lubricants: in January-April and July 2023, for 96.3 thousand tenge (AI-92 gasoline for passenger cars), for 2024, for 203.2 thousand tenge (AI-92), for 2023, for 169.0 thousand tenge (AI-92), for 2024, for 71.7 thousand tenge (AI-92), for 2023, for 1.9 thousand tenge (diesel fuel), and for 2024, for 86.3 thousand tenge (diesel fuel).
Contrary to paragraph 4, Article 5 of the Law of the Republic of Kazakhstan dated December 4, 2015, No. 434-V "On State Procurement" (hereinafter referred to as the State Procurement Law), the customer made changes and (or) additions to the annual state procurement plan more than once a month.
It was established that, violating the requirements of paragraphs 7.3, 8.3 of the contracts, the contractors sent the acts of completed work to the customer via the web portal with a delay, i.e., did not fulfill their contractual obligations on time. However, for 4 contracts totaling 54.5 thousand tenge, penalties were not charged. Furthermore, the requirements of subparagraph 3, paragraph 4, Article 12 of the State Procurement Law were violated, and the Institution did not file a lawsuit to recognize the contractors under 4 contracts totaling 3,709.0 thousand tenge as unfair participants in state procurement for improper fulfillment of obligations, respectively.
Contrary to the obligations under Article 272 of the Code of the Republic of Kazakhstan dated July 1, 1999, No. 409 "Civil Code of the Republic of Kazakhstan", it was established that between the State Institution "Education Department of the Shalkar District, Education Management of the Aktobe Region" and LLP "ERKEN and K" for a total of 1,221.7 thousand tenge, funds from the transferred amounts were directed to uncompleted work.
As a result, the unjustifiably paid funds were returned to the state revenue. An order to eliminate the identified violations was issued, and to date, all violations have been eliminated. Also, a protocol was drawn up against the chief accountant of the institution, A. Albaeva, under Part 1, Paragraph 2, Article 238 of the Code of the Republic of Kazakhstan on Administrative Offenses dated July 5, 2014, No. 235-V, and against the head of the institution, A. Bashanov – under Part 1, Paragraph 3, Article 207 of the Code. The responsible persons who committed the violations were held disciplinarily liable.