As a result of the inspections, numerous financial violations were identified, with a total amount of 2 billion 251.5 million soms. Of this amount, 2 billion 81.1 million soms are subject to recovery, and during the audit, 1 billion 668.4 million soms were reimbursed.
The majority of the recovered funds—1 billion 667.2 million soms—were settled through accounting, and 1.2 million soms were returned to the budget in cash.
This data highlights not only the success of the audit but also the necessity of addressing the identified violations, as noted by the Audit Chamber.
The main issues involve non-compliance with legislation regarding accounting, depreciation, and recognition of fixed assets. The amount of such violations totaled 1 billion 768.7 million soms, related to the untimely capitalization of costs, including capital repairs. This creates risks of distorting the actual value of assets and undermines the reliability of financial reporting, the agency emphasizes.
Additionally, it was established that measures for collecting payments, penalties, and fines for the budget were insufficiently effective, leading to violations amounting to 245.6 million soms.<>Despite the existence of fines for contractors for delaying work deadlines, control mechanisms remain inadequate.
Excessive expenses on salaries and other monetary rewards were also identified, amounting to 150.2 million soms, which occurred due to incorrect application of legislative norms and internal regulations.
Serious violations were also found in the use of budget funds for capital investments, totaling 61.1 million soms. In particular, at some facilities, the volumes of construction work were unjustifiably inflated by 22.6 million soms, and defects amounting to 38.4 million soms were identified.
The audit also revealed violations in procurement procedures and deficiencies in the formation of the list of investment projects financed from the republican budget, as well as issues with the financing of the Road Fund.
These aspects underscore the need to enhance accountability in making strategic decisions that affect the sustainable development of the sector, the Audit Chamber added.
Based on the audit results, recommendations and directives were sent to the audited entities and relevant state bodies to address the deficiencies and fully compensate for the damages. It was also noted that the identified facts require legal assessment, and the issue of holding responsible officials accountable should be resolved in accordance with established procedures.
