In modern conditions, managing public finances requires not only high-quality planning but also strict control over the use of every budget tenge. One of the most effective tools in the arsenal of state audit bodies is administrative practice. This material discusses its role in strengthening financial order and key areas of development.
Administrative practice in state audit is a strictly regulated activity aimed at identifying and suppressing violations of financial legislation. Its main task is to implement the principle of personal responsibility of officials for the management decisions they make.
Unlike other forms of control, administrative proceedings allow for a prompt response to offenses, ensuring the inevitability of punishment. This creates the necessary balance in the "planning – execution – control" system, where control acts as a guarantor of compliance with state interests.
Annual monitoring of administrative practice allows for the identification of priority areas requiring increased attention from control bodies:
Public procurement sphere:
Violations at the stage of forming technical specifications; refusal to carry out public procurement; failure to divide goods, works, and services into lots during public procurement; failure to file or untimely filing of lawsuits to recognize a supplier as an unscrupulous participant; non-placement or untimely placement of the annual public procurement plan remain the most common.
Budget execution:
Non-fulfillment and/or improper fulfillment by individuals and officials of the duties stipulated by the legislation of the Republic of Kazakhstan on accounting and financial reporting, committed in the form of: evasion from maintaining accounting records; preparation of distorted financial statements, concealment of data subject to reflection in accounting, entering knowingly false information about the economic and financial activities of an organization into accounting documentation, as well as destruction of accounting documentation; appointment of a person who does not have a professional accountant certificate to the position of chief accountant of a public organization.
Misuse and unjustified movement of budget funds are violations that directly affect the timeliness of implementing socially significant projects.
Distortion of accounting data is considered a serious offense that undermines the transparency of the public sector and hinders quality forecasting.
Administrative practice in state audit is not an end in itself, but an effective mechanism for fostering a culture of responsible management. Strengthening executive discipline and transparency in the expenditure of public resources are fundamental conditions for stable economic growth.
Thus, in 2025, the Department of Internal State Audit for the Pavlodar Region held 466 officials administratively liable for a total amount of 48 million tenge.
Administrative fines were paid in full (100%).