On the recognition of illegal actions to conduct an audit, recognition as illegal and cancellation of the order Akimat's Education Department

No.6001-22-00-6ap/2428 dated 03/02/2023

The plaintiff: KSU "Center for methodological work and information technologies in the field of education" KSU "Department of Education of Akimat of North Kazakhstan region" (Center).

Respondent: DVGA, head of the desk control department B.E.

The subject of the dispute: on the recognition of illegal actions to conduct an audit, recognition as illegal and cancellation of the order

Review of the defendant's cassation complaint PLOT:

On February 15, 2022, the Center and the Bilim Foundation Public Foundation (hereinafter referred to as the Foundation) signed a single–source public procurement contract No. 1, under which the Foundation undertook to provide services for the implementation of the program "Formation of health and life skills, as well as suicide prevention among minors" (hereinafter referred to as the Program) monthly until December 31, 2022, at a cost of 10,246,000 tenge.

In the period from March 28 to April 7, 2022, the DVGA conducted an electronic internal state audit. Based on the results, audit report No. 54 dated April 7, 2022, an audit opinion approved by Order No. 39 dated May 13, 2022, and an order to eliminate the identified violations were issued.

The essence of the violation is that the Center unreasonably concluded a contract for public procurement of services using a single source method.

On April 13, 2022, the plaintiff filed objections to the audit report, which were left without satisfaction.

The Center, having challenged the actions of the head of the B.E. department for conducting an internal state audit, the audit report and the order, appealed to the court with the above-mentioned claim.

Judicial acts:

1st instance: the claim is partially satisfied.

Appeal: the decision remains unchanged.

Cassation: judicial acts are cancelled, the claim is denied.

Conclusions:

Violations identified during the audit with a description of the nature of the violation, articles, paragraphs and sub-paragraphs of regulatory legal acts, the provisions of which were violated, and the justification are indicated in the audit report and conclusion.

In accordance with Appendix 7 to the Rules of Electronic Internal State Audit, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated March 28, 2018 No. 413, the regulation states: - on the necessary measures to help eliminate violations of specific purchases, according to the conducted public procurement method (paragraph 4); -on the consideration of disciplinary liability of officials who committed violations (paragraph 5). The Rules and Annex 7 to it do not provide for a detailed description of the requirements listed by the courts.

The appealed order was issued in accordance with the above points and complies with the requirements of Appendix 7 to the Rules.

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