The Department of Internal State Audit for the Pavlodar Region (hereinafter – the Department) conducted 15 audit events in the first quarter of 2026. The total volume of budget funds covered by the audit amounts to 9.5 billion tenge.
The inspection revealed violations of legislation regarding the use of budget funds totaling 5.3 billion tenge. Of these, 5.2 billion tenge relate to financial violations, and 0.1 billion tenge to procedural ones.
To eliminate the identified financial violations, the Department took measures, as a result of which it was possible to recover and reimburse budget funds in the amount of 0.2 billion tenge.
During the reporting period, based on the results of audit events, 6 officials were subjected to disciplinary action, with no cases of dismissal from their positions.
To eliminate the identified violations and improve the effectiveness of control, the department issued 15 directives. As of the reporting date, the execution deadline has passed for 6 directives, all of which have been fully implemented.
The conducted analysis shows that violations related to non-compliance with the requirements of budget legislation continue to be identified in the activities of state institutions and enterprises. The most common remain violations in the calculation and payment of wages, including cases of unjustified payments of wages, bonuses, and other remunerations, as well as instances of transferring budget funds for work not actually performed.
The cause of such violations, as a rule, is insufficient attention to the study and application of the norms of the budget and other legislation of the Republic of Kazakhstan on the part of managers and responsible employees.
The established practice indicates the need for further strengthening control over the use of state funds and ensuring strict adherence to the principles of budget discipline.
To prevent systemic violations, a comprehensive approach is required, including strengthening control over budget execution, regular professional development and legal literacy training for employees, timely elimination of identified deficiencies, and holding guilty persons accountable. Of particular importance in this regard is increasing the responsibility of customers, technical supervision bodies, and contracting organizations in the implementation of contractual obligations.