The results of an unscheduled state audit revealed violations in the execution of contracts in the sphere of land relations of Kerbulak district

The Department of Internal State Audit for the Zhetisu Region conducted an unscheduled state audit at the state institution 'Department of Agriculture and Land Relations of the Kerbulak District' to verify compliance with the legislation of the Republic of Kazakhstan and the fulfillment of contractual obligations in the field of public procurement.

The audit covered the execution of three contracts concluded in 2025 for work on establishing the boundaries of the administrative-territorial units of the Kerbulak District, as well as the Saryozek, Kyzylzhar, and Zholaman rural districts.

During the audit, based on a visual inspection, it was established that, despite the utilization of budget funds at the end of 2025 on the basis of a letter of guarantee, the work on establishing the boundaries of the three rural districts was not actually performed.

As a result of the audit, financial violations totaling 20,496.0 thousand tenge were identified. In addition, procedural violations related to the accrual of penalties under contractual obligations were identified in the amount of 2,049.6 thousand tenge.

The identified facts indicate insufficient control over the fulfillment of contractual obligations, the timeliness of work performance, and the justification for the use of budget funds.

Following the audit, on April 13, 2026, the Department issued an order to eliminate the identified violations, with a deadline for execution by April 30, 2026.

In addition, the head of the audit object was subjected to an administrative penalty in the form of a fine for improper performance of duties to ensure the fulfillment of contractual obligations by the supplier, as well as failure to take measures to include the supplier in the register of unscrupulous participants in public procurement.

The order was executed within the established deadline. The work on establishing the boundaries of the administrative-territorial units was completed in full, and the identified deficiencies were eliminated.

Thus, the results of the unscheduled state audit contributed to the restoration of proper fulfillment of contractual obligations, the elimination of identified deficiencies, and increased accountability for compliance with the legislation of the Republic of Kazakhstan in the field of public procurement.

The conduct of state audits is an important tool for ensuring the legality and transparency of the use of budget funds, improving performance discipline, and preventing violations in the implementation of public procurement.