Audit Results of Nursery No. 78 " Asyl"

The Department of Internal State Audit of Astana, within the framework of the 2026 State Audit Plan, conducted an audit of Nursery No. 78 “Asyl”.

Based on the audit results, violations of budgetary and other legislation totaling KZT 205.7 million were identified, including:

• Financial violations – KZT 129.2 million;
• Procedural violations – KZT 76.5 million.

The audit revealed certain violations related to the payment of additional compensation for combining positions, as well as deficiencies in accounting practices, including the failure to recognize certain assets as fixed assets and the recording of long-term assets as inventories, which resulted in the misstatement of financial statements. In addition, shortages of inventory items and food products held by materially responsible persons were identified.

The audit also established that amendments to the Enterprise Development Plan regarding expenditures were not made in a timely manner, resulting in actual expenditures exceeding the approved planned indicators.

Furthermore, cases of exceeding the established regulatory capacity of preschool groups were identified, along with certain violations of standards for equipping group rooms with furniture and equipment.

In the area of public procurement, the audit revealed instances of untimely publication of the annual public procurement plan on the web portal, inclusion of brand names of goods in technical specifications, failure to take measures to recover penalties, and failure to initiate the recognition of suppliers as unscrupulous participants in public procurement due to improper fulfillment of contractual obligations.

Following the audit, an Order was issued to the Kindergarten requiring the elimination of the identified violations and consideration of the liability of officials responsible for the violations.

The Enterprise reimbursed KZT 991.1 thousand to the local budget and restored KZT 128.2 million through accounting adjustments.

For the violations committed, 2 officials were held administratively liable, and disciplinary measures in the form of reprimands were imposed on 2 responsible employees.