The Accounts Chamber of Kyrgyzstan Revealed Ineffective and Misallocated Use of Funds in the "Education for the Future" and "Strengthening the Foundations of Learning" Projects
An audit conducted by the Accounts Chamber of Kyrgyzstan revealed important aspects within projects aimed at providing accessible education. Although the overall directions of the projects align with the stated goals, some managerial and technical shortcomings reduce their overall effectiveness.
Identified issues: The internal control and document management systems were found to be inadequate. Delays in information provision, formal procedures for document transfer, and incomplete record-keeping complicated process oversight and reduced transparency.
During the procurement of computer equipment, unjustified changes were made to the technical specifications. The purchase of equipment occurred without the readiness of the digital educational platform, leading to a lack of synchronization of activities.
Contradictions and double standards in evaluation were also found in the procurement procedures, and requests to government agencies for supplier risk verification were not made, increasing the likelihood of entering into contracts with unreliable suppliers.
The quality of the supplied equipment did not meet the established requirements. Discrepancies were found between the technical specifications of the computers and the declared specifications, and there were no testing protocols upon acceptance. Some equipment was not fully utilized or used for unintended purposes.
The development of the digital educational platform was delayed, and content creation only began after the equipment was purchased. This led to insufficient use of the equipment and the risk of it becoming obsolete.
The indicator system was mostly formal and did not reflect the real impact of digitalization on educational outcomes.
In teacher training, the opportunities of the state educational infrastructure were not fully utilized, leading to significant expenses for services from private and public organizations.
The lack of preliminary needs analysis when distributing equipment in specialized schools and in the STEAM direction also became a problem, which in some cases led to underutilization of the equipment.
Instances of inappropriate and ineffective spending of project funds were identified, including the purchase of unsuitable components and unjustified distribution of consulting services.
General conclusions:
The audit showed that despite the positive direction of education projects, systemic shortcomings in management, planning, and control reduce their effectiveness and create risks of additional budget expenditures.
The Accounts Chamber decided to forward information about the identified facts of inappropriate and ineffective use of budget funds to law enforcement agencies for further investigation.
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