As a result of the audit, it was found that the total amount of discrepancies related to violations of budget legislation exceeded 133 million soms. This indicates a low level of management of budgetary funds and financial discipline.
Many of the identified violations pertain to key stages of the budget process.
For instance, during the budget development and the preparation of accompanying documents, discrepancies with regulatory requirements and insufficient planning quality were recorded, amounting to 2 million 411.5 thousand soms, which negatively affects the reliability of budget data.
In the area of pricing and tariff formation, there were also violations related to the lack of legal grounds, amounting to 1 million 925 thousand soms.
Particular concern is raised by cases of misuse of budget funds, with the amount of violations in this category totaling 6 million 891.5 thousand soms, of which 5 million 816.7 thousand soms were spent bypassing the Single Treasury Account. This creates serious risks for the transparency of state financial management.
In the field of capital investments and construction works, facts of inflated costs and volumes, as well as incomplete fulfillment of contractual obligations, were identified, amounting to 17 million 570.6 thousand soms.
Moreover, there were cases of significant exceedances of approved budget limits.
The amount of expenditures exceeding the norms and unverified totaled 56 million 290.9 thousand soms, of which the main part—51 million 604.3 thousand soms—relates to excess inventories and settlements for material values.
Violations concerning the preservation of property amounted to 3 million 245.4 thousand soms, and property was also found that had not been properly accounted for. Additionally, systemic deficiencies in accounting and reporting were discovered, with a total amount of 43 million 736.6 thousand soms, including reporting distortions of 24 million 900.3 thousand soms and unjustified advance payments of 18 million 662.8 thousand soms.
In the area of public procurement, cases of non-compliance with regulatory requirements were also recorded, amounting to 1 million 250.3 thousand soms, which requires special attention.
The Accounts Chamber provided recommendations to state bodies for addressing the identified violations and improving the efficiency of financial management. It was also proposed to consider the issue of holding accountable officials who committed these violations, in accordance with the legislation of the Kyrgyz Republic. The audit materials have been sent to the competent authorities for appropriate action.
