The Department of Internal State Audit for the Akmola Region has conducted an internal state audit regarding compliance with the norms of budgetary and other legislation of the Republic of Kazakhstan.
According to the Law of the Republic of Kazakhstan "On State Audit and Financial Control," the goal of state audit is to improve the efficiency of managing and using budgetary funds, state assets, and assets of quasi-public sector entities.
The conducted audit focused on the legality, reliability, and fulfillment of contractual obligations related to the execution of state defense orders for state institutions. Furthermore, the audit revealed an excess of the permissible profit margin (20%) under concluded contracts totaling 2.030 billion tenge. According to Clause 33 of the Resolution of the Government of the Republic of Kazakhstan No. 772 dated October 17, 2019, "Rules for Pricing Military-Purpose Goods (Products), Dual-Use Goods (Products), Military-Purpose Works, and Military-Purpose Services within the Framework of the State Defense Order," the permissible profit margin is calculated from the full cost of a unit of defense order product as follows: for heavy industry products (goods), machine-building organizations – up to 20%. However, the permissible profit margin for component parts not subject to reprocessing, refinement, testing, certification, as well as services procured from subcontracting organizations or suppliers, is set at up to 5% of their cost.
The Department of Internal State Audit for the Akmola Region has issued an instruction to the Audit Object, prescribing it to take appropriate measures to reimburse the amounts of the identified violations.