The Department of Internal State Audit of Astana, within the framework of the 2025 State Audit Plan, conducted an audit of the financial statements of the Astana City Department for Language Development and Archival Affairs and its subordinate institutions, Rukhaniyat and the State Archive of Astana City.
The purpose of the audit was to verify the reliability of the financial statements.
Based on the audit results, violations totaling KZT 22.2 million were identified, including:
During the audit, it was established that due to the unjustified overstatement of an employee’s length of service, excess salary payments were accrued and paid. In addition, when calculating vacation pay, an increased coefficient was unjustifiably applied to incentive allowances, resulting in overstated payroll accruals. The audit also identified cases of untimely recording in the accounting system of refunded mandatory tax and social contribution payments.
Alongside these violations, deficiencies in accounting practices were identified, including the incorrect recording of a property asset in the accounting records and the absence of an assigned inventory number.
The audit also revealed a violation of the budget reallocation procedure, whereby the amount of reallocated funds exceeded the statutory limit of 30 % of the total volume of saved budget funds.
Furthermore, the audit identified cases of incorrect expenditure classification, as well as violations in the accounting of intangible assets related to inadequate bookkeeping and non-compliance with the prescribed write-off procedures.
Following the audit, an Order was issued to the Department requiring the elimination of the identified violations and consideration of the liability of the officials responsible for them.
To date, the Order has been fully implemented. In particular, KZT 132.1 thousand has been reimbursed to the local budget, and KZT 211.9 thousand has been restored through accounting adjustments.
For the violations committed, disciplinary measures in the form of a reprimand were imposed on two responsible employees.