The Department of Internal State Audit for the city of Astana conducted an unscheduled audit at the Kazakh National University of Arts named after Kulyash Baiseitova.
The audit was initiated based on data from the Online Budget Monitoring module, which indicated risk-related payments transferred to the card accounts of employees of a cultural organization under the guise of salaries and additional payments to official salaries.
According to the audit results, financial violations totaling 26.2 million tenge and procedural violations amounting to 467.2 thousand tenge were identified.
Certain employees of the institution were unjustifiably appointed to the position of “Professor” without having the required academic title. As a result, incorrect coefficients were applied to their official salaries, leading to excessive accrual and payment of wages and other related payments totaling 16 million tenge.
In addition, the institution unjustifiably accrued and paid salaries to employees holding the position of Teacher-Concertmaster in the total amount of 10.2 million tenge.
Furthermore, the institution failed to comply with requirements regarding the timely calculation, withholding, and transfer of tax payments to the state budget in the amount of 467.2 thousand tenge.
In connection with the violations of accounting principles and financial reporting requirements, the Chief Accountant of the University was brought to administrative responsibility.
Following the audit, the institution was issued a prescription to eliminate the identified violations and to consider the liability of officials responsible for the violations.
As of today, the prescription has been fully executed: excessive salary payments amounting to 26.2 million tenge have been reimbursed to the state budget, and tax payments totaling 467.2 thousand tenge have been transferred to the budget.
In the future, the Department of Internal State Audit for the city of Astana will continue to utilize the potential of Online Budget Monitoring to prevent unlawful payments in social sector organizations of the city.