The Audit Chamber conducted an audit of the execution of the budget of the Ministry of Finance for the period from January 1 to December 31, 2024. This audit examined both the central and structural divisions of the agency, as well as subordinate institutions.
As a result of the audit, numerous discrepancies were identified, with a total amount of 133,321.8 thousand soms. This indicates insufficient effectiveness in the areas of budget planning and financial resource management.
The most significant violations were related to various stages of the budget process. In particular, discrepancies with regulatory requirements were found during the budget preparation and the drafting of necessary documents, amounting to 2,411.5 thousand soms. This negatively affects the reliability of budget data.
Violations in pricing and tariff formation were also recorded, amounting to 1,925.0 thousand soms, caused by the absence of legal grounds or their non-compliance.
Particular attention was paid to the facts of non-targeted use of budget funds, totaling 6,891.5 thousand soms. Of this amount, 5,816.7 thousand soms were used bypassing the Unified Treasury Account, which creates risks for the transparency of financial management.
In the area of capital investments and construction, instances of unjustified inflation of work costs and incomplete fulfillment of contractual obligations were identified, amounting to 17,570.6 thousand soms.
Additionally, significant exceedances of approved budget indicators were noted, reaching a total of 56,290.9 thousand soms. The majority of these expenses are related to excessive inventories and calculations for material values — 51,604.3 thousand soms.
Violations concerning the preservation of property amounted to 3,245.4 thousand soms, including unaccounted property.
Systemic deficiencies in accounting and reporting were also discovered, resulting in a total amount of violations of 43,736.6 thousand soms. In particular, the distortion of reporting amounted to 24,900.3 thousand soms, and unjustified advance payments totaled 18,662.8 thousand soms.
In the area of public procurement, violations were also recorded amounting to 1,250.3 thousand soms, including cases of non-compliance with requirements for banking support.
As a result of the audit, the Audit Chamber prepared recommendations for government agencies aimed at addressing the identified violations, strengthening budget discipline, and improving the quality of financial management. It was also suggested to consider accountability for officials who committed violations.
The audit materials will be sent to the competent authorities for disciplinary, material, and other responsibilities in accordance with the law. The Audit Chamber will monitor the implementation of directives and recommendations, as well as the effectiveness of measures taken to rectify violations. Prompt and complete correction of identified deficiencies is a necessary condition for the proper, economical, and effective use of budget funds.
