The Department of Internal State Audit for the East Kazakhstan Region, based on the results of an analysis of risk payments from the risk management system, conducted an audit event at the State Institution "Department of Architecture, Urban Planning, and Construction of the Altai District" (hereinafter referred to as the Institution). During the audit, the issue of the justification for payroll accruals, as well as compliance with the legislation of the Republic of Kazakhstan on public procurement, was covered.
Based on the results of the conducted audit event, it was established that the accountant of the Institution, using her official position for personal interests, made unjustified salary transfers, both to her own benefit and to the benefit of her spouse, who was not an employee of the Department.
Furthermore, facts of illegal transfers of budget funds to an affiliated organization and an individual entrepreneur were revealed, in the absence of concluded civil-law contracts and actual performance of work or supply of goods.
As a result of the measures taken, the unjustifiably transferred budget funds in the amount of 3.3 million tenge were recovered to the state budget revenue.
By the verdict of the Altai District Court of the East Kazakhstan Region, the accountant of the Institution was found guilty of committing a criminal offense provided for by Part 3 of Article 189 of the Criminal Code of the Republic of Kazakhstan, with a sentence of imprisonment for a term of two years.