As a result of the audit, financial violations totaling 2 billion 251.5 million soms were identified. Of this amount, 2 billion 81.1 million soms are subject to recovery, and during the audit, 1 billion 668.4 million soms have already been reimbursed.
The majority of the recovered funds, specifically 1 billion 667.2 million soms, were rectified in accounting, and 1.2 million soms were returned to the budget in the form of cash. These results, on one hand, highlight the effectiveness of audit activities, while on the other hand, indicate the need to eliminate the identified violations, as noted by the Accounts Chamber.
The largest number of violations is related to non-compliance with the norms of legislation concerning the accounting, recognition, and depreciation of fixed assets. The total amount of these violations is 1 billion 768.7 million soms, which is associated with delays in the capitalization of expenses, including capital repairs. This situation creates risks of distorting the real value of assets and reduces the reliability of financial reporting, the agency emphasizes.
Furthermore, the audit revealed that timely measures were not taken to recover payments, penalties, and fines to the budget, which led to violations totaling 245.6 million soms. Although penalties were imposed on contracting organizations for delays in work and falling behind schedules, control mechanisms remain insufficient.
During the audit, excessive labor costs and other monetary rewards to employees were recorded, amounting to 150.2 million soms. These violations mainly occurred due to the incorrect application of legislative acts and internal regulations.
Serious violations were also found in the use of budget funds for capital investments and construction, totaling 61.1 million soms. In particular, the volumes of work on some facilities were unjustifiably inflated by 22.6 million soms, and defects in completed work were found amounting to 38.4 million soms.
Additionally, auditors identified violations of procedures in public procurement and the formation of the list of investment projects funded by the republican budget, as well as insufficient funding for the Road Fund. These circumstances underscore the need to enhance accountability in making strategic decisions that affect the sustainable development of the sector, the Accounts Chamber added.
Following the audit, recommendations and directives were sent to the audited entity and relevant state bodies to address the identified deficiencies and violations, fully recover damages, and prevent similar situations in the future. It was also noted that the identified facts require legal assessment, and the issue of holding responsible officials accountable should be considered in accordance with established procedures.
