Audit Results of Nursery-Kindergarten No. 15 “Daryn”

The Department of Internal State Audit for the city of Astana, within the framework of the List of State Audit Objects for 2026, conducted an audit event at the Nursery-Kindergarten No. 15 'Daryn'.

As a result of the inspection, it was established violations of budget and other legislation amounting to 327.3 million tenge, of which:

• financial violations – 0.6 million tenge;
• procedural violations – 326.7 million tenge.

The audit revealed violations related to excessive salary payments due to incorrect application of a coefficient, as well as employees not meeting qualification requirements for their positions and performing duties not provided for in job descriptions.

In addition, facts were established of untimely development and approval of reports on the implementation of the development plan, as well as failure to make the necessary adjustments to income and expenditure plans.

Along with this, facts were established of exceeding the established standard group capacity of the preschool organization, as well as certain violations of the norms for equipping group rooms with equipment and furniture.

A violation of the established procedure for approving the accounting policy was also identified.

In addition, a shortage of fixed assets was established with the materially responsible person, and long-term assets were recorded as part of inventories.

Along with this, a discrepancy was established between the balance sheet data and bank statement data, resulting in distortion of financial statements, as well as the submission of financial statements without an explanatory note and without the signatures of the head and chief accountant.

In the field of procurement, facts were identified of failure to take measures to recover penalties, as well as to recognize suppliers as unscrupulous participants in public procurement due to improper fulfillment of contractual obligations. 

Based on the audit results, an order was sent to the Kindergarten to eliminate the identified violations and to consider the issue of liability of officials who committed the violations.

The enterprise reimbursed 0.3 million tenge to the local budget and restored 0.3 million tenge by recording it in the accounts.

For the committed violations, 2 officials were brought to administrative liability, and disciplinary measures in the form of a reprimand and a warning were applied to 2 responsible persons.