The Department of Internal State Audit for the Turkestan Region conducted an electronic internal state audit at the communal state institution "Tolebi District State Archive" of the Department of Digitalization, Public Service Delivery, and Archives of the Turkestan Region.
During the audit engagement, an analysis of the compliance of the state institution's financial operations and payments with established requirements was carried out, with particular attention paid to high-risk payments.
The audit covered the period from December 1 to December 31, 2025. Based on the results of the audit engagement, violations totaling 180,000.0 thousand tenge were identified. The entire volume of identified violations is of a financial nature, with 180,000.0 thousand tenge subject to recovery.
In particular, a financial violation was identified during the acquisition of a building regarding the conformity of goods with the requirements specified in the technical specification. This fact indicates the need for a thorough verification of the compliance of acquired goods and property with the requirements of the technical specification, as well as the comparison of submitted documents with actually fulfilled obligations before making payment.
The lawful, justified, and efficient use of budget funds is of particular importance in the activities of state institutions. Each payment must be confirmed by actually fulfilled obligations and relevant supporting documents.
It is especially important to ensure full compliance with the requirements established by the contract and technical specification when acquiring buildings and other property. The management of state institutions and responsible persons must ensure the justification of payments, the reliability of documents, as well as the compliance of acquired goods and property with established requirements.
Electronic internal state audit, based on the use of modern information technologies, allows for remote control over the expenditure of public funds. Within the framework of such an audit, high-risk operations and payments are identified, followed by an analysis of their justification and compliance with established requirements.
One of the important advantages of electronic audit is the ability to identify potential violations at an early stage and take timely measures to prevent them.
The main objectives of the control work of the Department of Internal State Audit for the Turkestan Region are to ensure the efficient and targeted use of budget funds, strengthen financial discipline, and facilitate the timely elimination of identified violations.
The identified violation in the amount of 180,000.0 thousand tenge once again confirms the need for strict compliance with financial discipline in state institutions, thorough verification of the compliance of acquired property with established requirements, and documentary substantiation of payment transactions.
Such control measures are aimed at the efficient use of budget funds, reducing financial risks, as well as increasing transparency and accountability in the public sector.