The Department of Internal State Audit for the city of Almaty, based on an appeal from an individual, conducted an inspection at the KGU "Office of the Akim of Alatau District of Almaty" regarding the use of budgetary funds and state assets under the program "Improvement and Greening of Settlements."
The audit covered 8,228.5 million tenge, revealing financial violations amounting to 6,821.7 million tenge. During the inspection, a significant portion of these — 6,237.9 million tenge — was recovered through accounting adjustments.
Serious violations were identified in the execution of contracts. For 21 contracts, incomplete work performance was recorded amounting to 561.9 million tenge. Of this amount, 140.8 million tenge are subject to return to the budget, and another 421.1 million tenge are to be recovered through completion of the work.
The audit also revealed systemic violations of public procurement legislation. Specifically, bid securities were not withheld, no measures were taken to terminate contracts with unscrupulous suppliers, and penalty sanctions were not collected. Separately, it was noted that bid security amounting to 1.9 million tenge was not withheld for budget revenue.
There are also unjustified expenses. For instance, during the improvement of the territory of the mosque on Momyushuly Street, unforeseen costs were unlawfully included in the estimate, leading to overpayments of 19.9 million tenge.
Significant violations were committed in accounting and financial reporting: assets and greening objects worth billions of tenge were not recorded, depreciation was not accrued, and reporting indicators were distorted.
The total volume of procedural violations amounted to 2,511.3 million tenge. This includes the identification of inflated budget requests for the maintenance of irrigation networks and green zones amounting to 544.6 million tenge.
Particular attention should be paid to the inefficient use of state assets: an irrigation system valued at 447.4 million tenge is practically not in operation.
Furthermore, it was established that an assessment was not conducted and over 10,000 units of perennial plantings were not recorded on the balance sheet.
The inspection also revealed numerous violations of urban planning legislation. Work was performed without design and estimate documentation, without author's and technical supervision, without notifying the regulatory body, and in some cases, without land rights. Moreover, part of the work documented as current repair was, in fact, of a capital nature.
Based on the audit results, an instruction was sent to the institution to eliminate the identified violations and consider the responsibility of officials. To date, the violations have been rectified.