The audit revealed financial violations totaling 2 billion 251.5 million soms, of which 2 billion 81.1 million soms need to be restored. During the audit activities, an amount of 1 billion 668.4 million soms was reimbursed.
The majority of the restored funds—1 billion 667.2 million soms—was adjusted through accounting, while 1.2 million soms returned to the budget in cash.
These results, on one hand, confirm the effectiveness of the audit, and on the other hand, highlight the need to address the identified violations, as noted in the report of the Accounts Chamber.
Most violations are related to non-compliance with legislative requirements for recognition, accounting, and depreciation of fixed assets. The total amount of such violations was 1 billion 768.7 million soms, which was caused, among other things, by untimely capitalization of expenses, including capital repairs. This creates risks of distorting the actual value of assets, which reduces the reliability of financial reporting, the agency's specialists add.
It was also established that timely measures were not taken to recover payments, fines, and penalties to the budget, which led to violations amounting to 245.6 million soms.
Despite the imposition of fines on contracting organizations for untimely completion of work, control mechanisms remain insufficient.
The audit also revealed excessive expenses for the payment of salaries and monetary rewards to employees amounting to 150.2 million soms, which is related to the incorrect application of regulatory acts and internal regulations.
Serious violations were also found in the area of budget use for capital investments and construction works. The total amount of such violations was 61.1 million soms, including unjustified overstatement of work volumes by 22.6 million soms and defects amounting to 38.4 million soms.
Procedural violations were also identified in the area of public procurement and in the formation of the list of investment projects funded from the republican budget. Additionally, issues were noted regarding insufficient funding of the Road Fund.
These circumstances highlight the need to increase accountability when making strategic decisions that affect the sustainable development of the transport sector, the Accounts Chamber added.
As a result of the audit, written instructions and recommendations were sent to the relevant state authorities to address the deficiencies and fully reimburse the damage. The issue of the legal assessment of the identified facts and the responsibility of the guilty officials in the established manner was also raised.
