“The majority of violations affect all key stages of the budget process,” the press release notes.
In particular, discrepancies with regulatory requirements amounting to 2.4 million soms were found during the budget preparation, and in the area of pricing and tariff formation, the amount was 1.9 million soms.
The auditors emphasized the misuse of budget funds: out of 6.9 million soms in violations, 5.8 million soms were funds used bypassing the Single Treasury Account.
Additionally, in the area of capital expenditures and construction works, instances of inflated costs and volumes were identified, as well as incomplete fulfillment of contractual obligations amounting to 17.6 million soms.
Significant exceedances of approved budget indicators amounted to 56.3 million soms, primarily due to excessive inventories and material values, which were valued at 51.6 million soms.
Systemic issues in accounting and reporting totaled 43.7 million soms, including distortions in reporting of 24.9 million soms and unjustified advance payments amounting to 18.7 million soms.
In the area of public procurement, violations amounting to 1.25 million soms were also identified, including cases of non-compliance with requirements for banking support of contracts.
As a result of the audit, the Accounts Chamber sent its recommendations to government agencies aimed at eliminating the identified violations, strengthening budget discipline, and improving financial management efficiency.
Furthermore, it was proposed to consider holding accountable officials who committed violations. The audit materials have been forwarded to the relevant authorities for disciplinary, material, and other accountability measures.
The Accounts Chamber continues to monitor the implementation of its recommendations, emphasizing that timely rectification of identified deficiencies is a crucial condition for the effective expenditure of budget funds.
