The Audit Chamber conducted an audit of the budget execution of the Ministry of Finance for the year 2024, covering both central and subordinate institutions. The audit was carried out for the period from January 1 to December 31, 2024.
As a result of the inspection, discrepancies amounting to 133,321.8 thousand soms were identified, related to violations of budget legislation and other regulatory acts.
These data indicate insufficient effectiveness in budget planning, financial management, and adherence to financial discipline.
The majority of violations affected all key stages of the budget process.
In particular, at the stage of preparing the budget draft and accompanying documents, violations related to poor planning were found, amounting to 2,411.5 thousand soms, which raises doubts about the reliability of budget indicators.
In the area of pricing and tariff formation, violations related to the lack of legal grounds were also identified, amounting to 1,925.0 thousand soms.
Instances of misappropriation of budget funds attract special attention, with a total amount of such violations reaching 6,891.5 thousand soms, of which 5,816.7 thousand soms were used bypassing the Single Treasury Account. This creates serious risks for the transparency of public financial management.
In the field of capital investments and construction, cases of unjustified inflation of costs and volumes of work, as well as incomplete fulfillment of obligations, were identified, amounting to 17,570.6 thousand soms.
Additionally, cases of exceeding approved budget indicators were recorded, amounting to 56,290.9 thousand soms. The majority of these expenses were related to excessive inventories and calculations for material values, totaling 51,604.3 thousand soms.
Violations concerning the preservation of property amounted to 3,245.4 thousand soms, including unaccounted assets.
Systemic deficiencies in accounting and reporting were also identified, with a total amount of violations reaching 43,736.6 thousand soms, including data distortion in reports amounting to 24,900.3 thousand soms and unjustified advance payments of 18,662.8 thousand soms.
In the area of public procurement, violations were also found amounting to 1,250.3 thousand soms, including cases of non-compliance with banking support requirements.
The Audit Chamber provided recommendations to government agencies aimed at addressing the identified violations and improving budget discipline and financial management.
Additionally, it was proposed to consider the issue of holding accountable officials who committed these violations. Audit materials will be sent to the relevant authorities for action in accordance with the law.
The Audit Chamber will continue to monitor the implementation of the issued directives and recommendations, as well as the effectiveness of measures taken to rectify violations. The complete and timely rectification of identified deficiencies is critically important for the targeted and effective use of budget funds.
