(29 January 2026 | Source: press service of the Supreme Audit Chamber of the Republic of Kazakhstan)
The Supreme Audit Chamber of the Republic of Kazakhstan (SAC) audited the use of budget funds and assets of Almaty for the period from 1 January 2020 to 17 September 2025. Financial violations totalling over 203 billion tenge were identified.
Materials relating to 417 cases have been forwarded to the competent authorities.
ECONOMIC INDICATORS OF ALMATY
According to the audit data, Almaty remains the largest economic centre of the republic: the city is home to more than 11% of the population, while generating nearly 22% of the country's gross domestic product (GDP).
At the same time, the metropolis's economy is predominantly oriented towards trade and services, whereas the manufacturing and innovation sectors are developing less dynamically — this is holding back growth rates.
HOW THE CITY DEVELOPMENT PLAN WAS IMPLEMENTED
The Almaty Development Plan for 2021–2025, despite regular adjustments, did not prove to be a sufficiently effective management tool. The audit revealed a practice of incomplete funding for planned activities, as a result of which some target indicators were not achieved.
The number of budget-funded investment projects increased from 365 in 2022 to 529 in 2025; however, a number of shortcomings were recorded during their implementation.
VIOLATIONS IN THE ZHAS-KANAT CONSTRUCTION PROJECTS
Regarding the construction projects for 41 apartment buildings in the Zhas-Kanat microdistrict, for which contracts were signed in 2021, at the time of the audit 7 buildings remained unfinished.
Furthermore, 12 buildings have not been transferred to municipal ownership due to a lack of landscaping on the adjacent territory.
ISSUES WITH TRANSPORT AND LAND PLOTS
During the inspection, the auditors raised questions concerning the management of urban mobility. Over the period 2022–2025, the department incurred an unjustified payment of subsidies to transport operators amounting to 2.3 billion tenge.
The Department of Land Relations was recommended to increase transparency in the allocation of plots and strengthen oversight of their intended use.
The conclusion states that non-compliance with building density regulations led to strain on engineering and transport infrastructure, as well as a reduction in pedestrian access to social facilities.
INSPECTION OF THE SEC "ALMATY"
According to the auditors' assessment, the activities of the social-entrepreneurial corporation (SEC) "Almaty" are characterised by systematic inefficiency.
Budget investments amounting to approximately 30 billion tenge, allocated for housing construction, have remained unspent for almost three years.
Furthermore, the corporation did not fully ensure the stabilisation of food prices, while budget loans were used inefficiently and placed in certain financial instruments.
AUDIT RESULTS AND REFERRAL OF MATERIALS
Overall, the inspection identified financial violations totalling over 203 billion tenge. During the audit, more than 26 billion tenge was reimbursed, and a further over 83 billion tenge was reinstated in accounting records and through the completion of works.
Materials on 417 cases displaying signs of administrative offences have been forwarded to the competent authorities for initiation of administrative proceedings.
Based on the inspection results, the SAC prepared directives and recommendations for eliminating the identified violations, as well as for improving strategic planning, asset management, and budgetary discipline.