The Audit Chamber conducted an audit regarding the execution of the budget and the activities of the Ministry of Construction, Architecture, and Housing and Communal Services, as well as its structural subdivisions. The inspection covered the period from January 1 to December 31, 2024.
According to the results of the audit, numerous serious discrepancies were identified in financial accounting, compliance with budget legislation, and the execution of construction works.
In particular, violations were found in the accounting of accounts receivable, excessive inflation of costs and volumes of work, as well as violations in the transfer of funds to the budget. Additionally, there were instances of using budget funds to finance expenses that should be covered from other sources.
Cases of spending funds outside the Unified Treasury Account were identified, along with unaccounted property, violations in the use of capital investments and during construction works, as well as unjustified salary payments.
The total amount of financial violations amounted to 1 billion 585 million 293.5 thousand soms, including untimely and incomplete transfers to the budget, which amounted to 15 million 955.5 thousand soms, as well as incomplete and untimely mandatory payments totaling 4 million 467.3 thousand soms and unlawful expenditures of 85 million soms.
The amount of expenditures outside the Unified Treasury Account was 40 million 182.3 thousand soms, violations in the implementation of investment projects were 7 million 65.2 thousand soms, and the inflation of costs and volumes of construction works amounted to 166 million 87.5 thousand soms. Other violations related to capital investments totaled 23 million 459.2 thousand soms.
Violations in salary payments and other monetary payments amounted to 24 million 35.2 thousand soms, unaccounted property was valued at 26 million 637.3 thousand soms, and unjustified advance payments totaled 7 million 791.7 thousand soms. The largest amount of violations was identified in accounts receivable - 1 billion 169 million 294.1 thousand soms.
Of the total amount of identified violations, which is 1 billion 585 million 293.5 thousand soms, 349 million 414.9 thousand soms are subject to recovery. During the audit, 122 million 191.3 thousand soms have already been recovered, which constitutes 35% of this amount.
As a result of the audit, recommendations and instructions were given aimed at eliminating the identified violations, improving financial discipline, and ensuring the effective use of budget funds.
