As a result of the audit of the budget execution for 2024, the Accounts Chamber identified violations amounting to 133,321.8 thousand soms in the Ministry of Finance and its institutions. The audit covered all key stages of the budget process, where numerous deviations from legislative norms were found.
At the stage of budget preparation and documentation, violations were recorded amounting to 2,411.5 thousand soms, negatively affecting the reliability of budget data.
In the area of pricing and tariff formation, total violations amounted to 1,925.0 thousand soms, related to the lack of legal grounds or deviations from norms.
Particular attention was paid to cases of misuse of budget funds. The total amount of such violations was 6,891.5 thousand soms, of which 5,816.7 thousand soms were related to transactions conducted outside the Unified Treasury Account, jeopardizing the transparency of public financial management.
Regarding capital investments, instances of inflated costs and volumes were identified, as well as incomplete fulfillment of contractual obligations amounting to 17,570.6 thousand soms.
There was also a significant excess of approved budget indicators. The amount of unconfirmed and excess normative expenditures amounted to 56,290.9 thousand soms, of which 51,604.3 thousand were related to excessive inventories and calculations for material values.
Violations in ensuring the safety of state property amounted to 3,245.4 thousand soms, including cases of unjustified absence of accounting for certain assets.
Systemic errors were found in accounting amounting to 43,736.6 thousand soms, including distortion of reporting by 24,900.3 thousand and unjustified advance payments of 18,662.8 thousand soms.
In the area of public procurement, violations were identified amounting to 1,250.3 thousand soms, including non-compliance with the requirements for banking support of contracts.
Following the audit, the Accounts Chamber issued recommendations to address the identified violations and improve financial discipline. It was also proposed to consider holding accountable the officials responsible for these violations. The audit materials have been sent to the relevant authorities.
The Accounts Chamber will continue to monitor the implementation of recommendations and assess the effectiveness of measures taken, emphasizing the importance of timely rectification of violations for the rational and targeted use of budget funds.
