In 2024, the Department of Internal State Audit for the East Kazakhstan region conducted an audit event in relation to the KSU "East Kazakhstan Regional Specialized Children's and Youth Sports School of the Olympic Reserve in Aquatics" of the Department of Physical Culture and Sports of the East Kazakhstan region.
During the audit, special attention was paid to the issues of the reasonableness and targeted use of budgetary funds, remuneration, travel and other accountable expenses.
According to the audit results, the facts of unjustified payment of travel and other expenses for sports events that were not actually held were established.
In addition, the facts of unjustified accrual and payment of wages for actually unworked time, as well as other violations of financial discipline, were revealed.
Subsequently, the identified circumstances received a legal assessment in the framework of criminal proceedings.
By the verdict of the Interdistrict Criminal Court of the city of Ust-Kamenogorsk dated December 12, 2025, those who previously held the senior position of the KSU "East Kazakhstan Regional Specialized Children's and Youth Sports School of the Olympic Reserve in Aquatics" of the Department of Physical Culture and Sports of the East Kazakhstan region, and other defendants in the case, were found guilty of committing a criminal offense provided for by paragraph 2 of part 4 of Article 189 of the Criminal Code of the Republic of Kazakhstan.
The verdict came into force on May 22, 2026, after consideration of the case by the East Kazakhstan Regional Court.
The court found that material damage had been caused to the state, and the guilt of the convicts was confirmed by a combination of evidence, including documentary materials, bank statements, examination results, correspondence, and testimony from participants and witnesses.
Subsequently, the issue of compensation for damage caused to the State was considered in civil proceedings. By the decision of the Interdistrict Court for Civil Cases of the city of Ust-Kamenogorsk dated July 29, 2026, a claim for compensation for damage caused by a crime against persons found guilty in a criminal case was considered. The Department of Internal State Audit acted as a third party in the trial.
Thus, the results of the conducted state audit have become an important basis for the subsequent assessment of the circumstances of the use of budgetary funds in criminal and civil proceedings.
This example clearly demonstrates the practical importance of internal state audit aimed at detecting violations, ensuring the safety of budget funds and protecting the interests of the state.