As a result of the audit, violations were recorded that require the recovery of funds amounting to 2 billion 081.1 million soms, of which 1668.4 million soms have already been reimbursed. The majority of the recovered amounts — 1 billion 667.2 million soms — were adjusted in the accounting records, and 1.2 million soms returned to the budget as cash. These results indicate both the actual effectiveness of the audit and the necessity of addressing the identified violations.
The majority of violations are related to non-compliance with laws concerning the recognition, accounting, and depreciation of fixed assets. The total amount of such violations was 1 billion 768.7 million soms, which arose, among other things, due to delays in capitalizing costs, including capital repairs. This creates risks of distorting the real value of assets and will reduce the reliability of financial reporting.
Furthermore, it was established that necessary measures were not taken to collect payments, penalties, and fines, which led to violations amounting to 245.6 million soms. Despite the existence of penalties for contractors for untimely performance of work, the control mechanisms proved to be insufficient.
The audit also revealed excessive expenditures on salaries and other monetary rewards, amounting to 150.2 million soms. These violations arose from the incorrect application of regulatory acts and internal regulations.
Significant deficiencies were also found in the use of budget funds for capital investments and construction works, with a total amount of 61.1 million soms. In particular, the volumes of work for some facilities were unjustifiably inflated by 22.6 million soms, and defects amounting to 38.4 million soms were identified.
Additionally, during the analysis, violations of procedures in public procurement and in the formation of the list of investment projects financed from the republican budget were identified, as well as issues with insufficient funding of the Road Fund. These circumstances emphasize the importance of increasing accountability in decision-making that affects the development of the industry.
As a result of the audit, recommendations and directives were sent to the audited entity and the relevant state bodies to eliminate deficiencies and fully recover damages. It was also noted that the identified facts require a legal assessment, and the issue of holding accountable those responsible should be considered in the established manner.
