To coordinate the activities of internal audit services of local executive bodies (hereinafter referred to as IAS LEB) the Department of Internal State Audit for the Kostanay Region (hereinafter – the Department) provides methodological and advisory assistance, as well as monitors compliance with the State Audit and Financial Control Standards.
In the 1st quarter of 2026, the plan included 3 audit activities, and 3 audit activities were conducted.
The amount of funds covered by the audit for the reporting period amounted to 129,680.3 thousand tenge.
Violations amounting to 5,099.2 thousand tenge were identified, including financial violations of 0.8 thousand tenge (subject to recovery, accounting adjustment, and reimbursement), procedural violations of 2,850.0 thousand tenge, and violations in public procurement procedures of 2,248.4 thousand tenge.
Based on the results of the audit activities, the amount subject to reimbursement to the budget is 0.8 thousand tenge, which has been fully reimbursed.
Based on the results of the audit activities, 3 decisions on eliminating violations were made, for which the execution deadlines have not yet arrived.
12 recommendations were sent to the audit entities, for which the execution deadlines have not yet arrived.
The Department, through first-level quality control for the 1st quarter of 2026, covered 1 IAS LEB material, which was recognized as compliant with the General State Audit and Financial Control Standards, Rule No. 392, with remarks.