Audit of financial statements

In accordance with the powers granted by legislation, the Department of Internal State Audit for the West Kazakhstan Region conducted an annual audit of the financial statements of budget program administrators and state institutions of the region. The purpose of the audit was to assess the reliability and validity of financial statements, accounting practices, as well as the financial condition of the state audit entities.

Based on the results of the audit for 2025, systemic violations were identified that affected the formation of consolidated financial statements of both budget program administrators and the region as a whole.

The total amount of identified violations amounted to 6,083,554.5 thousand tenge, including:

• financial violations significantly affecting the reliability of financial statements – 6,083,554.5 thousand tenge;
• procedural violations – 37,436.5 thousand tenge.

Of the total volume of violations:

• 1,391.2 thousand tenge are subject to reimbursement (transfer) to the budget;
• 6,119,599.8 thousand tenge are subject to recovery through correct reflection in accounting records.

Following the audit, 11 officials were brought to administrative responsibility under Article 238 of the Code of the Republic of Kazakhstan "On Administrative Offenses." The amount of imposed administrative penalties amounted to 2,189.8 thousand tenge, which have been fully paid into the budget revenue.

Recommendations were sent to budget program administrators and state institutions on strengthening the internal control system, ensuring professional development of financial service employees in the field of accounting and financial reporting, as well as taking necessary measures to eliminate violations of legislation and prevent their recurrence.