The results of the audit revealed discrepancies in the budget process amounting to over 133 million soms, indicating shortcomings in budget planning, fund management, and financial discipline.
The majority of identified violations encompass all key stages of the budget process.
During the budget preparation and the drafting of accompanying documents, violations were found related to non-compliance with regulatory requirements and insufficient planning quality, amounting to 2 million 411.5 thousand soms. These factors adversely affect the justification and reliability of budget data.
Additionally, in the area of pricing and tariff formation, violations were identified related to the absence or non-compliance of legal grounds, amounting to 1 million 925 thousand soms.
Particular attention is drawn to cases of misuse of budget funds, totaling 6 million 891.5 thousand soms, of which 5 million 816.7 thousand soms were funds used bypassing the Unified Treasury Account. This situation creates serious risks for the transparency of public finance management and the effectiveness of control mechanisms.
In the area of capital investments and construction works, facts of unjustified inflation of costs and volumes, as well as incomplete fulfillment of contractual obligations, were discovered, amounting to 17 million 570.6 thousand soms.
Moreover, instances of significant exceeding of approved budget indicators were noted.
The amount of unconfirmed and excessive expenditures in this area totaled 56 million 290.9 thousand soms, with the majority related to excessive inventories and calculations for material values — 51 million 604.3 thousand soms.
Violations concerning the preservation of property amounted to 3 million 245.4 thousand soms, including unaccounted assets. Systemic deficiencies in accounting and reporting were also identified, totaling 43 million 736.6 thousand soms, including reporting distortions — 24 million 900.3 thousand soms and unjustified advance payments — 18 million 662.8 thousand soms.
In the area of public procurement, cases of non-compliance with regulatory requirements amounting to 1 million 250.3 thousand soms were also identified. Attention is drawn to the non-compliance with requirements for banking support of contracts.
Based on the audit results, the Accounts Chamber proposed recommendations for government agencies aimed at rectifying the identified violations, enhancing budget discipline, and improving financial management.
Furthermore, it was suggested to consider the issue of holding accountable officials who committed violations, in accordance with the legislation of the Kyrgyz Republic. The audit materials will be sent to the competent authorities for the necessary measures of disciplinary, material, and other responsibilities as provided by law.
