In the first quarter of 2026, the Department of Internal State Audit for the Kostanay Region completed an audit event at the State Institution "Management of Employment and Social Programs Coordination of the Akimat of Kostanay Region" and the State Institution "Culture Management of the Akimat of Kostanay Region" regarding the assessment of the reliability and validity of the financial statements for 2025.
Based on the audit results, the total amount of identified violations amounted to 745,862.2 thousand tenge, including:
the amount of violations leading to distortion of financial statements: 717,945.8 thousand tenge;
financial violations amounting to 27,916.4 thousand tenge, subject to recovery – 27,091.3 thousand tenge, to be reimbursed to the budget – 825.1 thousand tenge (violations were rectified during the audit);
procedural violations – 12 instances.
In the Employment and Social Programs Coordination Management of the Akimat of Kostanay Region, violations totaling 36,154.8 thousand tenge were identified, including:
the amount of violations leading to distortion of financial statements: 34,465.8 thousand tenge.
financial violations amounting to 1,689.0 thousand tenge, subject to recovery: 950.9 thousand tenge, subject to reimbursement – 738.1 thousand tenge (violations were rectified during the audit);
procedural violations – 4 instances.
In the Culture Management of the Akimat of Kostanay Region, violations totaling 709,707.4 thousand tenge were identified, including:
the amount of violations leading to distortion of financial statements: 683,480.0 thousand tenge.
financial violations amounting to 26,227.4 thousand tenge, subject to recovery: 26,140.4 thousand tenge, subject to reimbursement – 87.0 thousand tenge (violations were rectified during the audit);
procedural violations – 8 instances.
The audit identified violations such as: incorrect classification of assets in accounting accounts, overpayment of wages and vacation pay due to incorrect asset classification, under-accrual of depreciation on assets, as well as non-accrual of depreciation on assets, absence of inventory numbers for certain fixed assets, and violations leading to distortion of financial statements.
It should be noted that during the audits, certain violations were rectified by making accounting entries in the relevant accounting accounts, and reimbursements were made to the budget revenue.
Regarding the officials, 3 administrative protocols on administrative offenses were drawn up with a total fine amount of 648.8 thousand tenge, which were fully paid to the budget revenue.
Furthermore, based on the results of the conducted audit, instructions were sent to the aforementioned entities to eliminate the identified violations and consider the responsible persons who allowed them, along with audit reports containing recommendations to consider strengthening the internal control system by the institution's management, organizing professional development for financial service staff in the field of accounting and financial reporting, and, where possible, taking measures to review the results of the financial statement audit to ensure compliance with legal requirements and prevent repeated violations.