The audit activities revealed that the majority of the recovered funds, specifically 1 billion 667.2 million soms, were settled through accounting, while the remaining 1.2 million soms were returned to the budget in cash. These figures highlight both the success of the audit and the need to address the identified violations.
The most common violations pertain to non-compliance with legislation in the areas of accounting, depreciation, and recognition of fixed assets. The total amount of such violations reached 1 billion 768.7 million soms, which was associated with the untimely capitalization of costs, including capital repairs. This situation creates risks of distortions in financial reporting and the actual valuation of assets.
Additionally, it was established that necessary measures for the collection of payments, penalties, and fines were not taken, leading to violations amounting to 245.6 million soms. Although penalties were imposed on contracting organizations for the untimely completion of work, the control mechanisms proved to be insufficient.
The audit also revealed excessive labor costs and other monetary rewards totaling 150.2 million soms, primarily resulting from the incorrect application of regulatory acts and internal regulations.
Furthermore, significant violations were found in the use of budget funds for capital investments and construction works, totaling 61.1 million soms. In some cases, the volumes of construction and installation works were unjustifiably inflated by 22.6 million soms, and defects amounting to 38.4 million soms were also identified.
Auditors also recorded procedural violations in the area of public procurement, which concerned both the formation of the list of investment projects funded by the republican budget and insufficient funding of the Road Fund. These issues indicate the need to enhance accountability in making strategic decisions that affect the development of the sector.
As a result of the audit, directives and recommendations were sent to both the audited entity and the relevant state authorities to address the identified deficiencies and fully compensate for the damages. It was also noted that the facts of violations should be examined in a legal manner to hold the responsible officials accountable.
