The results of preventive control measures carried out by the Ministry at higher education units and facilities over the past period were presented. It was noted that continuous monitoring of the efficient use of funds allocated for 2025 is being carried out.

A system of transparency, efficiency and strict monitoring has been created in the Ministry. A ‘Risk Management Committee’ has been created, its composition and main tasks have been determined.

Financial and other risks identified during its activities have been included in the register. An action plan has been developed to prevent and eliminate them.

A procedure for organizing the activities of employees of the Internal Audit Service in Higher Education Institutions has also been developed, defining their tasks, mandate, rights and responsibilities. 

At the same time, plans were outlined to further improve the efficiency of remote monitoring of financial activities of organizations in the system through the ‘Situation Centre’ created under the Ministry.

Particular emphasis was put on the digitalization of financial processes in higher education. As noted, contract payments are carried out exclusively in an electronic form. All processes, from scholarship assignment to payment, are fully digitalized.

As a result, a human factor in calculating scholarships is excluded, and the speed of all processes has increased by 60-70%. It is also planned to introduce artificial intelligence technologies into information systems.

The COA gave recommendations on monitoring and control of the targeted and effective use of budget funds in the Ministry's system.