The Department of Internal State Audit for Kostanay Region, pursuant to the instruction of the Internal State Audit Committee, conducted an unscheduled audit at the Municipal State Enterprise "Zatobolsk Heat and Power Company" of the Akimat of Kostanay District, under the State Institution "Department of Housing and Communal Services, Passenger Transport and Highways," regarding the targeted use of budget funds allocated for the "Acquisition of a Block-Modular Gas Boiler House for the City of Tobyl," in compliance with paragraph 2 of Article 14 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control."
As a result of the audit, financial violations totaling 92,217.0 thousand tenge were identified.
The identified violations indicate systemic errors in the process of complying with budget legislation, accounting practices, and public procurement legislation. Specifically, violations were established regarding the failure to use budget funds within the timeframe specified in the financial and economic justification for the implementation of the project "Acquisition of a Block-Modular Gas Boiler House for the City of Tobyl" (adjustment), accounting violations leading to the distortion of financial statements, failure to achieve the direct and final results of the financial and economic justification for the project, exceeding the four-thousand-fold monthly calculation index when conducting public procurement through the "Electronic Store" method, and failure to file a lawsuit in court to recognize the supplier as an unscrupulous participant in public procurement within the established deadline.
Based on the results of the inspection, an order was sent to the audited entity regarding the need to eliminate the identified violations and recover budget funds.
The Department of Internal State Audit for Kostanay Region continues its systematic work to ensure the lawful, efficient, and targeted use of budget funds.