The Department of Internal State Audit for the Akmola Region has conducted an internal state audit regarding compliance with the requirements of the budget and other legislation of the Republic of Kazakhstan in the conclusion and execution of public procurement contracts.
According to the Law of the Republic of Kazakhstan "On State Audit and Financial Control," the purpose of state audit is to improve the efficiency of the management and use of budgetary funds, state assets, and assets of quasi-public sector entities.
The conducted audit focused on the lawful use of budgetary funds, revealing deviations from the requirements of the Budget Code of the Republic of Kazakhstan. This was 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, leading to unjustified payments based on work completion certificates.
Furthermore, the Audit Object violated the fundamental principles of public procurement due to the Contractor's lack of a license to carry out relevant types of architectural, urban planning, and/or construction activities for construction and installation works.
The Department of Internal State Audit for the Akmola Region issued an instruction to the Audit Object, prescribing it to take appropriate measures to recover the amounts of the identified violations.
Additionally, a protocol on administrative offenses was drawn up against the officials who violated public procurement procedures under Part 11 of Article 207 of the Code "On Administrative Offenses."
Thus, the identified deviations from the requirements of the budget and other legislation of the Republic of Kazakhstan have been rectified, and administrative measures have been applied to the officials of the Audit Object.