Main audit findings:
- Despite the existence of goals in legislative acts aimed at strengthening the material and technical base, the actual use of funds from the Development Fund for these purposes was extremely low. In 2023, only 378.2 thousand soms (1.33% of the total expenditure) were allocated for these purposes, and in 2024 — 410 thousand soms (0.81%);
- The majority of the fund's resources were spent on employee bonuses and social payments. Various types of payments for holidays and commemorative dates are provided for in the collective agreement. During the audit, instances of multiple bonus payments to the same employees within a month were recorded;
- During the audit, violations in accounting and internal control were identified. When writing off fixed assets amounting to 1.5 million soms, the procedure for document processing was not followed, and there were no acts confirming technical expertise, disposal, and sale;
- Violations of the requirements of the KR Law "On State Procurement" were found during the procurement of fuel and lubricants;
- Budget funds amounting to 1.7 million soms allocated for renting premises in the regions were used inefficiently, as no measures were taken to obtain state premises free of charge.
