Audit Results of the Yelorda Sports Club for Persons with Disabilities

Within the framework of the List of State Audit Objects for 2026, the Department of Internal State Audit for the city of Astana conducted an audit event at the Sports Club for Persons with Disabilities «Yelorda».

As a result of the audit, violations of budget and other legislation were identified in the amount of 7 million tenge, of which:

• financial violations – 0.7 million tenge;
• procedural violations – 6.3 million tenge.

During the audit, facts were established of the institution paying bonuses while having outstanding accounts payable to suppliers.

In addition, it was established that an employee whose job duties did not include providing practical assistance to athletes was sent on a business trip, resulting in unjustified reimbursement of travel expenses.

In this context, it should be noted that in order to implement the recommendations of the Supreme Audit Chamber, this year the Ministry of Tourism and Sports of the Republic of Kazakhstan approved a standard for the formation of sports delegations, providing for the priority inclusion of specialists directly involved in the preparation and support of athletes. This measure is aimed at increasing the transparency of budget expenditures and reducing the risk of unjustified travel costs.

Also identified were cases of issuing sports equipment to employees of the institution who are neither coaches nor athletes, with subsequent write-off as expenses.

In the field of procurement, facts were established of untimely posting on the state procurement web portal of changes and additions made to the annual state procurement plan.

In addition, the institution did not post on the state procurement web portal reports on state procurement from a single source through direct conclusion of contracts.

As a result of the audit, an order was sent to the institution to eliminate the identified violations and to consider the issue of liability of officials who committed the violations.

The enterprise reimbursed 0.7 million tenge to the local budget.

For the committed violations, 1 official was held administratively liable, and disciplinary measures in the form of a reprimand were applied to 3 responsible persons.