Results of the audit at the SI "Apparatus of the Akim of Fedorovsky Rural District, Fedorovsky District"

The Department of Internal State Audit for the Kostanay Region, in accordance with the list of state audit objects for 2026, conducted a compliance audit at the State Institution 'Office of the Akim of the Fedorovsky Rural District of the Fedorovsky District' on the issue of planning, use of budget funds and state assets for the period from 2024 to 2026.                                    

As a result of the audit, financial violations were identified totaling 157,269.1 thousand tenge. The main violation: with the signed acceptance certificate for the facility 'Medium-term repair of Pushkin Street roads in the village of Fedorovka', accounts payable to the contractor and the technical supervision organization in the amount of 155,001.6 thousand tenge were not reflected in the accounting records. This led to the inaccuracy of the financial statements. Despite the outstanding debt, employees were paid bonuses in the amount of 1,726.5 thousand tenge, which contradicts the conditions for their payment.                                                                                                    

Also identified were an unjustified additional payment to an employee in the amount of 321.3 thousand tenge and an unjustified write-off of fuel and lubricants in the amount of 219.7 thousand tenge. Five agreements on gratuitous use of communal property were concluded without justification, and information on the transferred equipment was not entered into the register of state property. No agreement on full material liability was concluded with the head. The violations occurred due to insufficient knowledge of legislation and improper control.                                                              

An order to eliminate the violations and restore budget funds was sent to the audit object. The Department of Internal State Audit for the Kostanay Region continues systematic work to ensure the lawful, effective and targeted use of budget funds.