The Department of Internal State Audit for the Akmola Region conducted an internal state audit regarding compliance with the requirements of budgetary and other legislation of the Republic of Kazakhstan in the use of funds allocated for the purchase of 6 units of KVR-2.0-Vektor hot water boilers.
According to paragraph 1 of Article 3 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control," the purpose of state audit is to improve the efficiency of managing and using budgetary funds, state assets, and assets of quasi-public sector entities.
The conducted audit focused on the legality of using budgetary funds, and deviations from the requirements of the Budget Code of the Republic of Kazakhstan dated December 4, 2008, No. 95-IV were identified. This is because the Audit Object failed to ensure the reliability of confirming the delivery of goods, work performed, and (or) services rendered in accordance with concluded civil law transactions. This led to unjustified payments based on work completion certificates related to the purchase and installation of KVR-2.0-Vektor hot water boilers.
Furthermore, the Audit Object violated the fundamental principles of public procurement by unjustifiably concluding a contract "for the purchase of 6 units of KVR-2.0-Vektor hot water boilers" in paper form without conducting public procurement procedures.
The Department of Internal State Audit for the Akmola Region issued an instruction to the Audit Object, instructing it to take appropriate measures to reimburse (transfer) to the budget the amounts of identified violations.
Additionally, a protocol on administrative offenses was drawn up against officials who violated public procurement procedures under Part 11 of Article 207 of the Code "On Administrative Offenses."
The Audit Object has taken measures to comply with the instruction, reimbursing an amount of 2.9 million tenge by transferring funds to the district budget.
Thus, the identified deviations from the requirements of budgetary and other legislation of the Republic of Kazakhstan have been eliminated, and administrative measures have been applied to the officials of the Audit Object.