Violations were found in the calculation of salaries at school 69 in the city of Almaty

The Department of Internal State Audit for the city of Almaty conducted an electronic audit of the Communal State Institution "Secondary School No. 69" of the Almaty City Education Department. The inspection covered the period from January 1, 2023, to December 31, 2024, and was initiated due to citizens' appeals regarding the justification of salary accruals to certain employees of the institution and based on identified risky payments according to data from the "Online Budget Monitoring" Module.

As a result of the audit, financial violations totaling 139.3 million tenge were identified. These include:

• In violation of the Government of the Republic of Kazakhstan Resolution No. 1127 dated August 29, 2001, and the institution's order No. LS 2023-10-04 dated October 6, 2023, an unjustified bonus of 484.5 thousand tenge was accrued.
• In violation of paragraph 1 of Article 103 of the Labor Code of the Republic of Kazakhstan and paragraph 6 of Article 97 of the Budget Code of the Republic of Kazakhstan, unjustified transfers of wages to employees' card accounts for time not actually worked were made, amounting to 138,369.0 thousand tenge.
• An unjustified wage accrual of 468.6 thousand tenge was also identified.

During the audit, a fact of violation of legislation regarding the use of an electronic digital signature (EDS) was also recorded. It was established that the institution's director transferred the EDS to the chief accountant, which contradicts legal requirements – an EDS is a personalized tool and must not be transferred to third parties.

As noted in the audit conclusion, the violations were possible due to a lack of proper control by the management, including in terms of compliance with labor and budget legislation norms. This led to significant losses for the state budget.

Furthermore, the transfer of the EDS to other persons created risks of uncontrolled signing of electronic documents, including financial ones.

Based on the audit results, an order to eliminate the violations and consider the responsibility of officials was sent to the school. The materials were transferred to law enforcement agencies for procedural decisions.

The audit materials were also sent to the Information Security Committee of the Ministry of Digital Development, Innovations and Aerospace Industry of the Republic of Kazakhstan to consider initiating administrative proceedings under the Code of the Republic of Kazakhstan on Administrative Offenses (CAO RK).

The Department filed a lawsuit demanding that the Communal State Institution "Secondary School No. 69" of the Almaty City Education Department eliminate the identified violations and reimburse the amount of damage, estimated at 138.9 million tenge, to the local budget revenue.

The Specialized Interdistrict Economic Court of Almaty, having considered the case materials, granted the claim in full. The court concluded that the Department's demands were lawful and that full compliance with the order was necessary.