Within the framework of the 2025 List of State Audit Objects, the Department of Internal State Audit of Astana conducted an audit at Nursery No. 11 "Gauhar."
The audit revealed budgetary and other legal violations totaling approximately 32.4 million tenge, including:
The audit identified shortcomings in the clarification and adjustment of the Enterprise Development Plan, which led to overspending in certain expense items, as well as cases of unlawful additional payments to employees.
Violations in accounting practices were also detected: some assets were not recognized as fixed assets, and long-term assets were recorded as inventory, resulting in distorted financial statements.
In the area of public procurement, the audit identified instances of unjustified acceptance of bids from potential suppliers not meeting the tender documentation requirements, failure to divide procurements into lots, posting technical specifications without indicating national and international standards, use of brand names, and untimely publication of reports on procurements conducted from a single source.
During the audit, financial violations totaling 2 million tenge and procedural violations totaling 2.4 million tenge were corrected through recovery and proper accounting entries.
As a result of the violations, three officials were held administratively liable.
Based on the audit, the nursery received a prescription to eliminate the identified violations and to consider the responsibility of the officials who committed the violations.