In 2025, the Department of Internal State Audit for the city of Almaty (hereinafter referred to as the Department) conducted a compliance audit at the Public Utility Enterprise "City Polyclinic No. 22" of the Public Health Administration (hereinafter referred to as GP No. 22), based on the list of state audit objects of the Committee of Internal State Audit of the Ministry of Finance of the Republic of Kazakhstan and its territorial subdivisions for 2025.
The audit covered 1,698,601.6 thousand tenge, revealing financial violations totaling 588,711.35 thousand tenge (subject to recovery - 123,166.48 thousand tenge, subject to reimbursement to the budget - 465,544.87 thousand tenge). Procedural violations amounting to 248,122.82 thousand tenge were also identified (exceeding the established wage fund, bonusing employees without the consent of the Supervisory Board, and others).
A significant portion of the violations is related to the unjustified write-off of medicines subject to reimbursement to the budget.
Thus, GP No. 22 unjustifiably wrote off medicines directly from the pharmacy warehouse by the pharmacist, without supporting documents (there are no reports on the consumption of medicines according to medical history (patient records, etc.) with entry into the daily department's medication consumption log, without entering the medical histories of the day hospital patients electronically into the MIS Damumed), totaling 19,616.27 thousand tenge. Medicines for the treatment of orphan diseases were also unjustifiably written off, totaling 445,928.6 thousand tenge.
Furthermore, the auditors identified numerous violations regarding excessively introduced staff positions, unjustified additional payments, allowances, material assistance, bonuses, differentiated additional payments to non-medical staff, SCPN (Specialized Commission for Professional Nurses?), reimbursements of travel expenses, and others.
Particular attention is drawn to the unjustified accrual of wages, additional payments for combining positions, and SCPN for actually non-functioning sections No. 22 and No. 23 in GP No. 22, amounting to 16,902.0 thousand tenge, and the unjustified payment to two individuals under civil law contracts (where the work was not performed/service was not provided) amounting to 10,100.0 thousand tenge.
Following the audit, an instruction was sent to the head of GP No. 22 to eliminate the identified violations and to consider the responsibility of the persons who committed them. For non-compliance with the Instruction, administrative proceedings were initiated against the head of GP No. 22 under Part 3 of Article 462 of the Code of the Republic of Kazakhstan "On Administrative Offenses". The Specialized Interdistrict Court for Administrative Offenses imposed an administrative fine.
In accordance with the Law of the Republic of Kazakhstan on State Audit and Financial Control, the Department transferred the audit materials with signs of a criminal offense, along with the relevant audit evidence, to the Prosecutor's Office of the city of Almaty for a procedural decision.
The Department filed a lawsuit with the SESC (Specialized Economic Court?) of the city of Almaty regarding the unreimbursed and unrecovered amounts. By the decision of the SESC of Almaty, the claim of the State Institution "Department of Internal State Audit for Almaty" was satisfied, and the court obliged GP No. 22 to comply with the Instruction.
Currently, the violations at GP No. 22 have been partially eliminated; 123,166.48 thousand tenge has been recovered by restoring it to the settlement account and reflecting it in the accounting records.