Audit finds 17 million tenge stolen from two Atyrau kindergartens

September 24, 2026 at 02:24 PM2 min

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A regional audit commission in Atyrau region found 17 million tenge stolen from two kindergartens in Isatay district. The commission referred audit materials to the prosecutor's office, and courts have already convicted two employees. The accountant received a 3.5-year prison sentence, deferred until her child turns 14.

Key Facts

The audit covered 12 preschool organizations in Isatay district and found violations in five kindergartens.
In the kindergarten 'Aizhuldyz', over 10 million tenge was stolen between 2021 and 2025 through fictitious payment orders.
The same accountant, working part-time at 'Naryn' kindergarten, embezzled 2.1 million tenge using a similar scheme.
The accountant and a teacher-psychologist together stole an additional 5 million tenge from 'Aizhuldyz'.
The district court sentenced the accountant to 3 years and 6 months in prison, deferred until her child reaches 14, and the teacher-psychologist to 3 years and 6 months of restricted freedom.

Audit Findings

The Atyrau regional audit commission inspected 12 preschool educational organizations in Isatay district. Violations in spending budget funds were identified in five kindergartens, and audit materials were transferred to the prosecutor's office. Convictions have already been handed down for thefts in two kindergartens: 'Aizhuldyz' and 'Naryn'.

Theft Schemes

The accountant of 'Aizhuldyz' created fictitious payment orders for work, goods, and business trips that never occurred. She transferred budget funds to individual entrepreneurs' accounts and to personal accounts of her relatives and acquaintances using the head's digital signature. From 2021 to 2025, over 10 million tenge was stolen from this kindergarten alone. The same accountant worked half-time at 'Naryn' kindergarten, where she embezzled 2.1 million tenge using a similar scheme. A teacher-psychologist who temporarily acted as head of 'Aizhuldyz' joined the scheme, and together they stole another 5 million tenge.

Court Sentences

When the audit began, the accountant forged receipts to conceal the thefts, but a forensic examination confirmed the forgery. The district court found the accountant guilty of fraud, theft, and document forgery, sentencing her to 3 years and 6 months in prison. The sentence is deferred until her child reaches 14 years of age. The teacher-psychologist was also convicted of theft and sentenced to 3 years and 6 months of restricted freedom. Both convicted individuals were ordered to compensate the damage caused.