The Supreme Audit Chamber (SAC) has summarised the results of the state audit of the activities of JSC "Centre for Electronic Finance" (CEF), a subordinate organisation of the Ministry of Finance. The inspection covered issues related to the development and maintenance of information systems in the field of public finances.
According to the SAC press service, the inspection revealed a number of systemic shortcomings. In particular, the audit identified gaps in strategic management: there is no reporting on the implementation of development plans for 2023–2024, certain target indicators have not been achieved, and the activities of the internal audit service are being carried out in violation of deadlines or not in full.
The performance of the CEF as an integrator of the budget process was generally assessed as satisfactory. However, auditors noted the untimely updating of internal regulatory documents, which could reduce the effectiveness of the organisation's work.
In addition, differences in approaches to calculating the cost of services provided were identified. The SAC recommended conducting an expert review of prices and introducing separate accounting for work and services to minimise the risks of incorrect pricing.
A separate set of violations concerns information security. During the inspection, SAC employees found that the information systems under the maintenance and trust management of the CEF, as well as the "Electronic Commercial Procurement" system, do not meet the basic requirements of information security.
Also, instances were recorded of operating certain information systems in live mode while they were still in the pilot testing phase. The audit identified conditions creating risks of unauthorised interference in the operation of digital platforms.
In particular, more than 600 instances of technical changes to the "Electronic Public Procurement" system were identified, including the disabling of checks on experience and permit documents.
In the opinion of the SAC, the CEF's approaches to change management require stronger oversight and further refinement. The Ministry of Finance was recommended to strengthen supervision over the activities of its subordinate organisation.
Overall, based on the results of the audit, the SAC identified financial violations amounting to 566 million tenge. The volume of inefficient planning and use of budget funds amounted to 13.5 billion tenge.
For all identified violations and problematic issues, the SAC developed mandatory recommendations and instructions. Their implementation will be monitored until fully resolved.