In accordance with Article 722 of the Code of the Republic of Kazakhstan "On Administrative Offenses," the Department of Internal State Audit for the Zhambyl Region (hereinafter referred to as the Department), within its competence, considers administrative cases and draws up protocols based on audit materials, as well as materials received from law enforcement and state bodies.
In particular, Article 207 of the Code provides for administrative liability for violations of the legislation of the Republic of Kazakhstan on public procurement in the form of a fine ranging from 10 to 100 Monthly Calculation Indicators (MCI), and in case of repeated commission of the offense — 200 MCI.
Articles 238 and 239 of the Code provide for liability for violations of the legislation of the Republic of Kazakhstan on accounting and financial reporting. For these offenses, individuals, officials, and legal entities are subject to administrative liability in the form of fines ranging from 100 to 1000 MCI, depending on the nature and recurrence of the violation.
According to Article 250 of the Code, evasion of mandatory audit entails the imposition of an administrative fine:
for small business entities — in the amount of 15 MCI;
medium-sized businesses — 20 MCI;
large businesses — 200 MCI.
Furthermore, the Department draws up protocols under Part 3 of Article 462 of the Code, which are sent to judicial bodies according to jurisdiction. For failure to comply or improper compliance with lawful requirements and instructions, a fine on officials in the amount of 15 MCI is provided.
It should be noted that these administrative cases may be considered in a simplified manner in accordance with Articles 810 and 811 of the Code, which provide for the possibility of paying 50% of the fine amount within 7 days.
For the 4 months of 2026, the Department registered 221 cases, of which:
for 186 cases, individuals were held administratively liable;
35 cases were sent to court for consideration.
The total amount of imposed administrative fines amounted to 34.3 million tenge, of which 25.0 million tenge was collected, accounting for 73%. The balance of uncollected amounts is 9.4 million tenge, of which: 6.3 million tenge has been sent for enforcement to private bailiffs, and for the rest, the deadlines have not expired.
Based on the results of audit activities for the reporting period, the Department filed 3 lawsuits, which are under court consideration. There are no lawsuits filed against the Department.
For the purpose of preventing violations, explanations of the norms of the current legislation of the Republic of Kazakhstan were provided to the heads of institutions, and the need for strict compliance with legislative requirements was emphasized.