In accordance with the approved List of State Audit Objects, the Department of Internal State Audit for Zhambyl Region conducted a financial statement audit at the municipal state institution "Health Department of the Akimat of Zhambyl Region", the municipal state institution "Department of Natural Resources and Environmental Management of the Akimat of Zhambyl Region", the municipal state institution "Department of Physical Culture and Sports of the Akimat of Zhambyl Region", as well as 14 subordinate institutions.
Based on the results of the financial statement audit, violations totaling 6,715.0 million tenge were identified, including: financial violations totaling 5,747.9 million tenge, of which: 5.3 million tenge subject to reimbursement to the budget (reimbursed to the budget 5.3 million tenge, representing 100%), 5,742.6 million tenge to be restored (restored through accounting records – 5,741.6 million tenge, 1.0 million tenge restored by crediting to the institution's account, representing 100%), procedural violations 967.1 million tenge.
Following the audit activities, 8 officials were brought to disciplinary responsibility, and administrative offense protocols were drawn up against 7 officials under Article 238 of the Code of the Republic of Kazakhstan on Administrative Offenses for a total amount of 2,378.8 thousand tenge, which were fully reimbursed to the budget revenue.
Based on the results of the Department's financial statement audit activities, deficiencies were identified in the accounting practices of budget program administrators and state institutions, including untimely recording of accounting transactions, incorrect recognition of assets and liabilities, income and expenses, etc.
In accordance with paragraph 22 of the Order of the Minister of Finance of the Republic of Kazakhstan dated May 12, 2025 No. 223 "On Approval of the Rules for Accounting in State Institutions", the requirements for daily data transfer to the Unified Database of Accounting Operations from their accounting information system through integration services are not being met.
Also, the requirements of subparagraph 35) of paragraph 3 of the Rules are not being met, namely, the accrual method, recognized as the accounting method, is not strictly observed, meaning that operations and events are not recognized in a timely manner upon the fact of their occurrence for the reporting period in which they took place (regardless of the actual receipt and payment of cash and cash equivalents).
Integration between accounting and financial reporting is not observed by the entities, i.e., discrepancies between accounting data and financial reporting are allowed. These violations affect the reliability of financial statements and the financial position of the Institution.
That is, the management of the Institutions does not properly comply with the requirements of legislation in the field of accounting and financial reporting.
To date, the Department's recommendations, as well as instructions to eliminate the identified violations and consider the responsibility of the persons who committed them, have been fully executed, and the identified violations and deficiencies have been completely eliminated.