Analytical Report
on the results of the internal corruption risk analysis
of the Department of Internal State Audit for Zhetisu Region
Taldykorgan April 30, 2025
Introductory Part.
Guided by the Law of the Republic of Kazakhstan "On Combating Corruption", the Model Rules for Conducting Internal Corruption Risk Analysis, approved by Order No. 12 of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption dated October 19, 2016 (hereinafter –Model Rules) and the Methodological Recommendations for Conducting Corruption Risk Analysis No. 488 dated December 30, 2022, in accordance with Order No. 11-Ө of the Head of the Department of Internal State Audit for Zhetisu Region dated March 29, 2024, an internal corruption risk analysis was conducted of the RSI "Department of Internal State Audit for Zhetisu Region" (hereinafter – the Department).
Coverage period of the internal corruption risk analysis: from June 1, 2024, to March 31, 2025.
Period for conducting the internal corruption risk analysis: April 1 to April 30, 2025.
Composition of the working group: Sagymbaev Kuanysh Musaevich – Deputy Head of the Department;
Working group members: Shaimerdenov Zhailau Dzhambulovich, Erbekova Meruert Erbekovna, Baibukashev Olzhas Seitkanovich, Kemerbaeva Dinara Zhanysovna.
The internal corruption risk analysis was carried out in the following area.
Identification of corruption risks in the organizational and managerial activities of the Department of Internal State Audit for Zhetisu Region.
1. Personnel Management, including identification of positions susceptible to corruption risks:
The staff number of the Department is 29 units.
As of March 31, 2025, the actual number is 27 units, vacancies 2 units, net turnover (dismissed at their own request) amounted to 1 unit.
In order to eliminate corruption risks and ensure quality personnel selection in territorial bodies, the functions for conducting competitive procedures have been transferred to the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan.
Selection for vacant positions is carried out in accordance with the legislation on civil service.
Candidates for vacant positions are submitted for approval to the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan. After verifying candidates' compliance with qualification requirements, admitted candidates undergo an online interview in the presence of observers from the Agency for Civil Service Affairs. This reduces the corruption risk of the possibility of "tailoring" competitive requirements and providing competitive questions to specific applicants.
During the analyzed period from June 1, 2024, to March 31, 2025, the following were appointed based on the results of the general competition for vacant positions:
- Chief Specialist-Lawyer of the Operations Support Department, appointed to the position on February 17, 2025: Nurymuly Maulen (newly hired for a state position);
- Leading Specialist of the Operations Support Department, appointed as acting on February 17, 2025: Masanova Aizhan Aitmukhambetovna, with a probationary period of 3 months (first time hired for an administrative state position).
- Chief Specialist-Assistant State Auditor of the Compliance Audit Department, appointed to the position on February 18, 2025: Alimkhanov Adilet Dinmukhametuly;
- Chief Specialist-State Auditor of the Compliance Audit Department, appointed to the position on February 26, 2025: Zhaksylykuly Berik.
Personnel management, civil service progression, compliance with labor discipline, work regime and conditions, restrictions related to being in civil service, performance evaluation, internship, and training are ensured in accordance with the legislation on civil service.
HR records management is conducted in the IS "E-Minfin" and IS "E-Qyzmet".
All orders concerning the Department's activities are reflected chronologically in the IS "E-Qyzmet". The HR officer sends the timesheet broken down by department for approval by department heads on a monthly basis, and finally the timesheet is approved by the head of the department. Thus, sequential approval eliminates the risk of incorrect timesheet recording and, consequently, excessive payroll accrual in the future.
No exceedances of average staff turnover norms, demotions, or violations of current civil service legislation during hiring or dismissal of employees were identified.
Employees of the Department are familiarized with the duties, restrictions, and prohibitions associated with civil service.
No facts of failure by employees and their family members to submit information on income and property obligations to tax authorities were identified.
Disciplinary Practice
For the purpose of comprehensive, complete, and objective establishment of the circumstances of committing disciplinary offenses, the composition of the disciplinary commission has been formed and approved.
In its work, the Disciplinary Commission of the Department is guided by the requirements of the legislation on conducting official investigations, including: application of disciplinary sanctions with the provision of written explanations from employees; in case of the employee's disagreement, conducting an official investigation against them;
At its meetings, the commission comprehensively reviews the materials of the official investigation and thoroughly examines the facts related to disciplinary offenses. At the same time, the procedure for familiarizing with all materials related to bringing a civil servant to disciplinary responsibility and the right of the civil servant to personal participation in the official investigation procedure are strictly observed.
In the analyzed period, 4 employees were brought to disciplinary responsibility, with the imposition of the disciplinary sanction "Reprimand".
When considering the disciplinary responsibility of a civil servant, the Commission, appointed by order of the Head of the Department, is guided by the requirements of the legislation on conducting an official investigation, including: application of disciplinary sanctions with the provision of written explanations from employees;
No cases of violation of legislative norms regarding bringing to disciplinary responsibility were identified.
During the analyzed period, no employees were found to have been held liable for violating the requirements of Article 50 (disciplinary offenses discrediting the civil service) of the Law of the Republic of Kazakhstan "On Civil Service of the Republic of Kazakhstan".
2.Conflict of Interest Management:
In order to prevent corruption risks and combat corruption, during the preliminary study of the audit object, along with established indicators, the issue of conflict of interest between the audit object and the state auditor is also examined.
In accordance with the Rules for Conducting Internal State Audit and Financial Control, on an ongoing basis, before going to the audit object, the supervising deputy head conducts technical training (briefing) with members of the audit group, and if necessary, individually with each.
During the analyzed period, no information was received regarding conflicts of interest between department employees and audit objects.
Measures Aimed at Preventing and Reducing Corruption
During the period from June 1, 2024, to March 31, 2025, the Department conducted a total of 44 activities aimed at preventing corruption, including by the Department's Ethics Commissioner (meetings, seminars, forums, technical training, advisory assistance to employees).
Articles were published in local newspapers on the topic "New Impulse for Eradicating Corruption" (socio-political, socio-economic newspaper "Vestnik Zhetisu" dated July 18, 2024, No. 0227), "Anti-Corruption Policy" (city socio-political, socio-economic advertising newspaper "TekeliNews" dated July 19, 2024, No. 29 (3708)).
In order to improve anti-corruption culture, employees of the Department successfully completed the course "Fundamentals of Anti-Corruption. Requirements of Anti-Corruption Legislation" in the IS "Documentolog" and received certificates.
Work in this area is under the special control of the Head of the Department.
This is evidenced by an incident that occurred in the Department during the cameral control of the public procurement portal in one of the state institutions. On December 24, 2024, funds in the amount of 20,000 tenge were credited to the account of the chief specialist-assistant state auditor of the cameral control department, which were immediately returned to the sender.
The chief specialist immediately reported this fact to the Head of the Department. Subsequently, on the same day, a statement was filed with the territorial Anti-Corruption Service.
The timely measures taken by the chief specialist and the management of this Department indicate that employees are well-informed and comply with all requirements of the legislation of the Republic of Kazakhstan on civil service and anti-corruption.
Implementation of permissive functions:
According to the Regulation on the Republican State Institution "Department of Internal State Audit for Zhetisu Region", approved by Order No. 181 of the Acting Chairman of the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan dated July 13, 2022, there are no permissive functions.
Implementation of control and inspection functions:
The main activity of the Department is conducting compliance audits, conducting annual audits of financial statements of budget program administrators, monitoring compliance with the legislation of the Republic of Kazakhstan on public procurement, including cameral control, and exercising preventive control over public interest organizations, professional audit organizations, audit organizations, professional organizations of accountants, and professional organizations for the certification of accountants.
The Department of Internal State Audit for Zhetisu Region conducted 75 audit activities (of which 43 were Electronic State Audits) during the period from June 1, 2024, to March 31, 2025, including: 10 planned activities and 65 unplanned activities.
The grounds for conducting unplanned audit activities were instructions from the Committee, received complaints and appeals from law enforcement agencies, as well as appeals from individuals and legal entities.
The total volume of funds covered by the audit amounted to 31,948,806.3thousand tenge, including the amount of public procurement covered by control 239,814.0 thousand tenge.
Based on the results of the audit activities, the total amount of identified violations amounted to16,235,598.8thousand tenge, including:
- financial violations amounting to4,239,333.4 thousand tenge;
-procedural violations11,996,265.4 thousand tenge;
Of the established amounts of financial violations subject to recovery, reflection in accounting, and reimbursement to the budget, the total amount is 5,294,021.9 thousand tenge.
- for reimbursement –793,303.0 thousand tenge, reimbursed amount82,092.8 thousand tenge or10.3%.
-for recovery–3,213,566.7 thousand tenge, recovered – 1,643,189.0 thousand tenge or 51.1%.
- for reflection in accounting -232,464.0thousand tenge, reflected in accounting232,464.0thousand tengeor 100%.
Following the results of the audit activities conducted during the analyzed period, in order to eliminate the identified violations and consider the responsible persons who committed them, orders were sent to the audit objects; as of the reporting date, 73 orders have been executed.
For 9 orders, the execution deadline has not yet arrived. For 27 orders: 2 cases were transferred to the prosecutor's office of Zhetisu region.
Based on the results of the conducted audit activities, 28 officials of the audit objects were brought to disciplinary responsibility.
Based on the results of the audit activities, the Department imposed administrative penalties on 17 officials of the audit object in the amount of 2,413.8 thousand tenge, which were collected as budget revenue in the amount of 2,413.8 thousand tenge.
Compliance Audit Department
In order to prevent inefficient use of labor resources and reduce the number of ineffective audit activities, great attention is paid to conducting a preliminary study of audit objects.
During the preliminary study, based on the analysis and assessment of information about the activities of the state audit object, depending on the type of audit and the objectives of the audit activity, the auditor:
1) analyzes information sources for the preliminary study of the state audit object's activities according to the approximate list of questions studied by the agency and its territorial subdivisions during the preliminary study of the state audit object's activities;
2) collects information from available sources, the unified database on state audit and financial control, and, if necessary, requests additional data, information, documents (materials) from the state audit object for their preliminary study.
Based on the results of the analysis and assessment of the totality of information and indicators characterizing the formation and use of budget funds and assets by the state audit object, the agency and its territorial subdivisions:
- distribute the issues to be covered during the audit activity among state auditors, and in the case of joint and parallel audits – between state bodies and state audit and financial control bodies;
- determine the objects of cross-checks;