Information on the results of state audit
conducted by the Internal Audit Service
of the Ministry of Foreign Affairs of the Republic of Kazakhstan
for January-September 2017
In accordance with the State audit objects list for 2017, approved by the Minister of Foreign Affairs of the Republic of Kazakhstan, the Internal Audit Service of the Ministry of Foreign Affairs of the Republic of Kazakhstan (hereinafter IAS MFA of the Republic of Kazakhstan) has conducted 23 audits (compliance audits) in the foreign missions of the Republic of Kazakhstan for January-September 2017 and completed 4 audots in the structural subdivisions of the MFA of the Republic of Kazakhstan.
According to the results of audits the total amount of budget funds covered by the audit is 38 973 629 100 KZT including the total amount of detected violations – 902 333 800 KZT which looks as follows in the context of violations classification:
- Violations on flow of funds to the budget (revenues), including violations of terms of transfer by foreign missions of consular gatherings and other receipts for transfer in budget revenue, in amount of 20 329,9 KZT.
- Violations during the usage of the budgetary funds and the state assets, including the excess of travel expenses, overpayment of salaries, etc., in the amount of 93 852,67 KZT.
- Violation of legislation in the course of accounting and financial reporting, as well as budget legislation, including violations of cash discipline, settlements with accountable persons, stocks of hospitality expenses, etc., in the amount of 788 151,13 KZT.
The amount to be reimbursed to the revenue of the republican budget is 45 184 900 KZT and the amount to be restored in accounting 86 593 000 KZT.
As of September 30, 2017, total 21 850 500 KZT are returned to the state budget.
Internal audit reports and the Decisions on the remedy of violations are sent to the objects of audit.
Based on the audit results administrative measures were taken against 4 officials and disciplinary measures were taken against 7 officials.
Due to the indications of criminal offense case file on 1 object were sent to the law-enforcement agencies, currently the pre-trial investigation is being held on this case.
The materials of the audit activities were timely sent to the authorized body for the formation of the Unified Database.
The IAS MFA of the Republic of Kazakhstan employees took further retraining and advanced training courses in the 1st half of 2017 on “Theory and practice of risk management in governmental and non-governmental organizations”, “Audit of financial statements” and “The IAS performance evaluation (quality assessment)”.