The Department of Internal State Audit conducted a compliance audit of the activities of the State Communal Enterprise "Terektinskaya District Hospital" under the right of economic management of the Health Department of the Akimat of the West Kazakhstan Region for the period 2023–2025.
The total amount of funds covered by the audit amounted to 36.5 million tenge. Based on the results of the inspection, financial violations in the amount of 9.1 million tenge were established, as well as procedural violations in the amount of 25.8 million tenge.
During the audit, facts of bonus payments to employees with outstanding disciplinary sanctions, violations in the accounting of medicines, cases of medical services provided by specialists without valid permits, as well as unjustified increases in the volumes of certain diagnostic and treatment services were identified.
In addition, violations of legislation in the field of public procurement were established, including deficiencies in procurement planning, development of technical specifications, non-compliance with information posting requirements, failure to take measures to recognize unscrupulous suppliers, and failure to collect contractual penalties.
Based on the audit results, the Department provided recommendations to eliminate the identified violations, strengthen internal control, and ensure compliance with the requirements of legislation in the field of healthcare, accounting, and public procurement.
In accordance with the procedure established by law, an order will be sent to the audited entity to eliminate the identified violations and consider bringing the guilty officials to disciplinary responsibility. Measures will also be taken to bring the guilty persons to administrative responsibility in accordance with the legislation of the Republic of Kazakhstan.