In 2025, the Department of Internal State Audit for the Karaganda Region conducted an audit of the financial statements of three administrators of budget programs and their subordinate organizations (SI "Department of Energy and Housing and Communal Services of the Karaganda Region", SI "Department of Veterinary Medicine of the Karaganda Region", SI "Department of Informatization, Public Service Delivery and Archives of the Karaganda Region", as well as MSI "Unified Coordination Center of State Institutions of the Department of Informatization, Public Service Delivery and Archives of the Karaganda Region").
During the audit activities, issues were examined regarding the completeness of reflection of assets, liabilities and net assets (capital), the correctness of accounting for cash flows, the reliability of accounts receivable and payable, as well as the closing of income and expense accounts and other financial and business operations performed in the reporting period.
The real-time audit covered funds totaling 73.3 billion tenge, which constitutes 8.7% of the balance sheet currency of the regional budget. Based on the results of the inspection, violations of the accounting procedures and financial reporting preparation were identified for a total amount of 79.4 million tenge. Of these, financial violations amounted to 64.6 million tenge, including 62.1 million tenge subject to reimbursement to the budget and 2.4 million tenge subject to restoration in accounting records. Procedural violations amounted to 14.8 million tenge.
During the audit, taking into account the corrections and adjustments made, 6.6 million tenge was reimbursed to the budget revenue, and 2.4 million tenge was restored in the accounting records.
The analysis of the identified violations showed that the most common remain facts of incorrect classification of assets and unjustified write-off of fixed assets. In addition, individual facts of misuse of budget funds were established, including the allocation of funds to repay tax debts instead of purchasing fuel, as well as cases of payment of expenses before contracts came into legal force.
The audit of financial statements is aimed at ensuring the reliability of data and preventing violations. This format of work allows for the timely identification and elimination of misstatements even at the stage of reporting formation.
The application of a preventive approach gave the administrators of budget programs the opportunity to promptly eliminate the identified deficiencies, which contributed to reducing the risks of violations of budget legislation.
Based on the results of the audit, positive audit reports were adopted for the three administrators of budget programs. Practical recommendations were also developed aimed at improving the efficiency of public resource management and the quality of accounting.