As a result of the audit, it was established that the total amount of identified violations related to non-compliance with budget control norms exceeds 133 million soms. This fact indicates insufficient effectiveness in managing budget planning and financial discipline.
The majority of discrepancies affected key stages of the budget process.
In particular, violations were identified in the budgeting process and the preparation of accompanying documents, leading to discrepancies amounting to 2 million 411.5 thousand soms. This negatively impacts the reliability and justification of budget data.
In the area of pricing and tariff formation, violations were found related to the lack of legal grounds, amounting to 1 million 925 thousand soms.
Special attention should be paid to the facts of misappropriation of budget funds, with the amount of violations in this category totaling 6 million 891.5 thousand soms, of which 5 million 816.7 thousand soms relate to expenditures made outside the Single Treasury Account. This creates significant risks for the transparency of public finance management and control.
In the area of capital investments and construction work, cases of unjustified price and volume inflation were also identified, as well as incomplete fulfillment of contractual obligations totaling 17 million 570.6 thousand soms.
Furthermore, instances of significant exceeding of approved budget limits were recorded.
The amount of unauthorized and unconfirmed expenditures in this area amounted to 56 million 290.9 thousand soms, most of which are related to excessive inventories and calculations for material assets — 51 million 604.3 thousand soms.
Violations concerning the preservation of property amounted to 3 million 245.4 thousand soms, including unaccounted assets. Systemic shortcomings in accounting and reporting were also identified, with the total amount of violations in this area amounting to 43 million 736.6 thousand soms, of which 24 million 900.3 thousand soms relate to distorted reporting and 18 million 662.8 thousand soms to unjustified advance payments.
In the area of public procurement, cases of non-compliance with regulatory rules were also discovered, amounting to 1 million 250.3 thousand soms. Attention is drawn to the non-compliance with requirements for banking support of contracts.
As a result of the audit, the Accounts Chamber proposed recommendations to government agencies for eliminating identified violations, improving budget discipline, and enhancing the effectiveness of financial management.
It was also suggested to consider the possibility of holding accountable officials who committed the aforementioned violations in accordance with the legislation of the Kyrgyz Republic. The audit materials will be forwarded to the relevant authorities for taking disciplinary, material, and other measures as provided by law.
