Main audit findings:
- Despite the presence of goals in regulatory documents aimed at strengthening the material and technical base, the funds from the Development Fund were used extremely inefficiently. In 2023, only 378.2 thousand soms (1.33% of the total expenditure) were allocated to this area, and in 2024 — only 410 thousand soms (0.81%);
- A significant portion of the budget funds was directed towards employee bonuses and social payments provided for in the collective agreement for festive dates. During the audit, instances of multiple bonus payments to the same employees within a month were recorded;
- Violations were found in accounting and internal control. When writing off fixed assets amounting to 1.5 million soms, the rules for document processing were not followed, and there were no acts of technical expertise or confirmation of disposal or sale;
- During the procurement of fuel and lubricants, violations of certain provisions of the KR Law "On State Procurement" were noted;
- Budget funds amounting to 1.7 million soms allocated for renting premises in the regions were used inefficiently. Measures were also not taken to obtain state property free of charge.
