The Department of Internal State Audit of Almaty conducted an electronic audit of the Communal State Institution "Gymnasium No. 15" of the Almaty City Education Department. The inspection covered the period from July 1, 2025, to October 30, 2025, and was initiated based on identified risk payments according to data from the "Online Budget Monitoring" Module. As a result of the audit, financial violations totaling 17.9 million tenge were identified.
As noted in the audit conclusion, the Institution violated provisions of the legislation regulating the procedure for calculating and paying wages: Article 103 of the Labor Code of the Republic of Kazakhstan (wages are paid exclusively for actual working time recorded in the employer's documents) and Article 41 of the Budget Code of the Republic of Kazakhstan (the first head is responsible for the legality and justification of payments, the accuracy of details and amounts, the timeliness and completeness of fulfilling obligations, as well as for submitting supporting documents to the state treasury body).
During the audit, eight separate cases of excessive transfers of funds to individuals' card accounts for time not actually worked were identified, leading to unjustified payments totaling 17,870,916.88 tenge.
Based on the audit results, the gymnasium has been issued an order to rectify the violations and consider the accountability of the responsible officials.
The materials have been transferred to law enforcement agencies for procedural decisions.