At the beginning of the year, the difference between accounting data and reporting amounted to 79 million 912.4 thousand soms, and by the end of 2023, it increased to 96 million 148.6 thousand soms. These discrepancies are distributed as follows:
- the balance of funds in bank accounts at the end of 2023 amounted to 22 million 411.7 thousand soms (with accounting showing 102 million 671.8 thousand soms and reporting showing 125 million 095.1 thousand soms);
- accounts receivable for various transactions increased from 124.3 thousand soms at the beginning of the year to 1 million 21.8 thousand soms by its end;
- short-term debt decreased from 30 million 747.3 thousand soms at the beginning of the year to 10 million 504.5 thousand soms at the end;
- fixed assets increased from 7 million 408 thousand soms at the beginning of 2023 to 11 million 316.7 thousand soms at its conclusion;
- intangible assets grew from 72.9 thousand soms at the beginning of the year to 9 million 334 thousand soms by its end;
- it was also revealed that there was concealment of unjustified debt, which was not reflected in the financial reporting, and amounted to 41 million 559.9 thousand soms at both the beginning and end of 2023.
Additionally, during the audit, the following violations were noted: the head of "Bishkekglavarkhitektura", Urmat Karybaev, received 1 million 320 thousand soms in cash order No. 11 dated May 31, 2024, without the cashier's signature. These funds were returned by Karybaev to the cash register over seven months—from May to December 2024. In this case, the norms of paragraph 22 of the Regulation "On the Procedure for the Circulation of Accounting Documents of Business Entities, Non-Profit Organizations (excluding budgetary institutions)" regarding the accounting of fixed assets and intangible assets were not followed.
Urmat Karybaev held the position of head of the state institution "Bishkekglavarkhitektura" from June 2022 and continued until May 2025.
