In which cases are identified irregularities in the use of budget funds subject to a refund?
Identified irregularities in the use of budgetary funds are divided into two types: financial irregularities and violations of a procedural nature (article 7, paragraph 2, of the Law of the Republic of Kazakhstan "On state audit and financial control").
Financial violations are understood to include those that involve the unjustified and (or) misuse of budgetary funds, state and quasi-state assets, related grants, government-guaranteed loans, and loans secured by the State.
Procedural violations - violations that did not involve the misuse of budgetary resources, state and quasi-state assets, related grants, government loans and government guarantees, and loans secured by the State.
However, the amounts of financial violations identified as a result of state audit and financial control shall be reimbursed to the budget, recovered through the execution of works, provision of services, delivery of goods, and/or recorded and/or reduction of the financing plan on the basis of an order from state audit and financial control bodies and (or) court decision.
For example, financial irregularities involving undue payment by the employer to the contractor for work not performed are common and have been demonstrated. Such irregularities shall be remedied during inspections and recorded in the audit report or, if they are not remedied, an order shall be issued.
It should be noted that applicants are often confused with procedural violations and seek reimbursement of budget funds, whereas only amounts for financial violations are reimbursable to the budget. Procedural irregularities shall not result in an unjustified use of the budget.
Are complaints from potential suppliers about unsubstantiated requirements of the tender documents by customers that were filed after the time limits for desk checks have expired to be considered?
In accordance with paragraph 17 of the Rules for the Conduct of Departmental Control, approved by the order of the Minister of Finance of the Republic of Kazakhstan dated 30 November 2015, 598, departmental control of public procurement is carried out through a competitive proces...
What measures does the authorized body for internal public audit apply when it is established that a potential supplier has provided incorrect information?
In accordance with subparagraph (1) of article 3 of the Law of the Republic of Kazakhstan "On public procurement" (hereinafter - the Law), false information - false information contained in the application for participation in the tender, auction and supporting documents of a pot...
Is it possible to restore the status of a terminated public procurement contract on the web portal for public procurement?
Regarding the restoration of the status of a terminated public procurement contract on the web portal for public procurement, we clarify that according to article 3, paragraph 21, of the Law of the Republic of Kazakhstan "On State Procurement", a public procurement contract is a...
How can I appeal the decision of an authorized body on the results of a desk control in the area of public procurement?
In case of disagreement with the decision of the agency of the authorized body and (or) the decision of the territorial division, the potential supplier has the right to appeal this decision by filing a complaint in the form provided for in annex 6 to the Rules for the conduct of...
When and where is an objection to the audit object filed if it does not agree with the results of the audit?
In the event of disagreement with the results of an audit, pursuant to subparagraph (1) of paragraph 1 of article 58-2 of the Law of the Republic of Kazakhstan "On state audit and financial control", the objection to the object of the state audit is filed with the appeal commissi...
Does the authorized body for internal state audit consider complaints about actions (omissions), decisions of the customer, organizer, or a single organizer?
In accordance with paragraphs 589, 590 and 599 of the Public Procurement Regulations, a complaint about actions (omissions), the decision of the customer, organizer, unified organizer, expert commission (expert) is submitted via the web portal to the address of the customer, orga...
Does the body responsible for internal public audit have the authority to call upon experts to carry out audit activities, what is the purpose of their engagement and who pays for their services?
The agency and its territorial subdivisions within their powers, in order to carry out the tasks assigned to them, In accordance with paragraph 59 of the Rules for the Conduct of Internal State Audit and Financial Control, shall attract relevant experts by including them in the g...
What actions does the authorized body for internal state audit take in case of complaints about the actions of Customers under concluded public procurement contracts (late payment for delivered goods, service rendered, work performed; refusal to accept the delivered goods, etc.)?
In accordance with subparagraph 21) of article 3 of the Law of the Republic of Kazakhstan "On State Procurement" (hereinafter - the Law), a contract on state procurement is a civil-legal agreement concluded through a web portal between the customer and the supplier, authenticated...
