As a result of the audit conducted, it was established that there are specific violations of legislation in the processes of procurement, storage, distribution, and accounting of medications and medical devices, as well as deficiencies in financial management and a lack of sufficient internal control. In particular, inaccuracies in planning needs and insufficient economic efficiency in procurement were identified, along with discrepancies between accounting data and warehouse inventories.
Additionally, cases of incomplete compliance with public procurement procedures were noted, an increase in accounts receivable and payable, expiration of medication shelf lives, as well as issues with the accounting of material assets. The branch "El Aman" also revealed deficiencies in inventory management and employee remuneration.
Based on the audit, recommendations were proposed to improve budget discipline, strengthen internal control, optimize procurement and accounting processes, and eliminate identified violations. Some amounts need to be returned to the budget and restored.
Implementing the recommendations provided by the Accounts Chamber will help increase the efficiency of the state enterprise "Kyrgyzpharmacia," improve the stability of medication supplies, and rationally use budgetary funds.
