The Department of Internal State Audit for the Akmola Region conducted an internal state audit on the compliance of the state audit object with the requirements of the budgetary and other legislation of the Republic of Kazakhstan, and on the fulfillment of contractual obligations in the construction sector.
According to paragraph 1 of Article 3 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control," the purpose of state audit is to improve the efficiency of the management and use of budgetary funds, state assets, and assets of quasi-public sector entities.
During the audit, it was established that the audit object did not proportionally withhold a previously paid advance, and the reliability of confirming completed work in accordance with the concluded contract was not ensured.
Based on the results of the audit activity, the Department of Internal State Audit for the Akmola Region issued an instruction to the audit object to take measures to rectify the violations by performing construction and installation work.