As a result of the inspection, it was established that the total amount of identified discrepancies amounted to 133.3 million soms. The Audit Chamber indicates that this reflects an insufficient level of budget planning, as well as issues in managing financial resources and adhering to financial discipline.
“The violations concern all key stages of the budget process,” the statement notes.
During the budget preparation process, discrepancies with regulatory requirements were recorded amounting to 2.4 million soms, and in the area of pricing and tariffs — 1.9 million soms.
Auditors paid special attention to the misuse of budget funds: out of the total amount of violations of 6.9 million soms, 5.8 million soms were related to circumventing the Unified Treasury Account.
There were also instances of inflated costs and volumes of capital investments and construction and installation works, leading to losses of 17.6 million soms due to incomplete contract execution.
Significant exceedances of budget indicators amounted to 56.3 million soms, primarily due to excessive inventories and material values (51.6 million soms).
Systemic deficiencies in accounting and reporting amounted to 43.7 million soms, including reporting distortions (24.9 million soms) and unjustified advance payments (18.7 million soms).
In the area of public procurement, violations were identified amounting to 1.25 million soms, including non-compliance with the requirements for bank support of contracts.
Based on the audit results, the Audit Chamber recommended that government agencies rectify the identified violations, strengthen budget discipline, and improve the efficiency of financial management.
Additionally, it was proposed to consider measures of accountability for officials who allowed discrepancies. The audit materials were forwarded to the competent authorities for disciplinary, material, and other measures to be taken.
The Audit Chamber continues to monitor the implementation of its recommendations, emphasizing that timely rectification of deficiencies is an important condition for the effective expenditure of budget funds.
