The audit results showed that despite the legislative acts indicating the need to strengthen the material and technical base, the funds from the Development Fund were used extremely inefficiently. In 2023, only 378.2 thousand soms were allocated for these purposes, which accounts for just 1.33% of all expenditures, and in 2024, the amount decreased to 410 thousand soms (0.81%).
The main direction of fund expenditure went towards employee incentives and social payments. According to the collective agreement, various types of payments are provided, including bonuses for holidays and commemorative dates. However, during the audit, instances were found where individual employees received bonuses multiple times within a single month.
There were also noted violations in accounting and internal control. Errors were made in the documentation when writing off fixed assets amounting to 1.5 million soms, and there were no acts of technical expertise, disposal, or sale.
Furthermore, during the procurement of fuel and lubricants, discrepancies with the requirements of the Law of the Kyrgyz Republic "On State Procurement" were identified.
The audit also revealed the ineffective use of budget funds amounting to 1.7 million soms, which were allocated for renting premises in the regions. At the same time, no efforts were made to obtain state premises free of charge.
As a result of the audit, the Accounts Chamber of Kyrgyzstan provided recommendations aimed at addressing the identified violations in the financial and antimonopoly sectors, as well as improving the efficiency of budget fund usage and strengthening financial discipline.
