The audit results showed that despite the existence of legislative norms aimed at improving the material and technical base, the use of funds from the Development Fund turned out to be extremely ineffective. In 2023, only 378.2 thousand soms were allocated for this purpose, which accounts for just 1.33% of all expenditures; in 2024, the amount was reduced to 410 thousand soms (0.81%).
The majority of the fund's finances were spent on employee bonuses and social payments. According to the collective agreement, bonuses and social payments are provided for various holidays; however, during the audit, cases were identified where bonuses were paid to several employees multiple times a month.
Violations were also found in accounting and internal control practices. When writing off fixed assets amounting to 1.5 million soms, the procedure for document processing was not followed, and necessary acts of technical expertise, disposal, and sale were absent.
Furthermore, violations of the legislation of the Kyrgyz Republic "On Public Procurement" were recorded during the procurement of fuel and lubricants.
The audit also revealed ineffective use of budget funds amounting to 1.7 million soms allocated for renting premises in the regions. At the same time, no measures were taken to obtain state premises free of charge.
As a result of the audit, the Accounts Chamber of the KR provided recommendations aimed at addressing the identified violations in the financial and antimonopoly spheres, as well as enhancing the effectiveness of budget resource use and strengthening financial discipline.
