In accordance with the Decree of the President (July 10, 2024) "On additional measures to strengthen financial control over the use of budget funds", the COA’s operating procedures were transformed changed and its powers were expanded.

In his report to the Head of State, the First deputy chairman of the COA M. Abdullaev noted that traditional financial audits were canceled and a system of compliance, performance and strategic audit was introduced.

It was noted that now the COA has become not only a supervisory body, but also a body promoting budgetary discipline and giving opinions on it. Therefore, the main attention is paid to preventing violations of financial discipline and analyzing the underlying factors. 

For example, as a result of control measures carried out in the first 6 months of this year, 5 trillion 600 billion soums of ineffective budget expenditures were reduced and the possibility of additional budget revenues of 5 trillion soums was identified.

The economy of our country is growing steadily. Consequently, government spending is also growing. Over the past 8 years, spending has increased 6 times. This, in turn, increases the scale and scope of financial control. An effective way to achieve this goal is digitalization.

For this purpose, the COA launched the ‘Remote Audit’ information system. To date, 4 trillion soums of deficiencies have been eliminated with the help of this system.

The presentation set the task of introducing artificial intelligence into the system and eliminating factors leading to deficiencies.

The performance indicators of the ‘Situation Centres’ were created in 12 ministries that received the largest funds from the budget last year. It was determined that this system will be expanded to another 10 ministries and departments this year.

An instruction was also given to improve the internal audit and control systems in budgetary organizations and to strengthen the information exchange with the COA.

In accordance with the decree of the President, state audit is being brought to the level of advanced international standards. In cooperation with international auditors, the COA’s employees have accumulated extensive professional experience over the year.

As a result, projects financed by external debt are audited according to international criteria. The importance of starting this procedure from the initial stages of projects was emphasized.

In particular, it was noted that the project of construction of internal roads with cement pavement, implemented with the Asian Development Bank (worth 240 million USD), was audited for the first time according to international standards (ISA). The instructions and recommendations were given to improve the efficiency of project management.

On June 16, at a videoconference meeting devoted to the analysis of the effectiveness of reforms, the COA was instructed to launch the "Halk Nazorati"

(‘People’s control’) platform in all regions. During the presentation, the responsible persons provided information on the work done and the necessary measures.

This system will provide information on problems in such areas as construction, infrastructure, utilities, energy supply, transport, roads and ecology. To solve them, all ministries, departments and khokimiyats (regional administrations) will be connected to the portal.

Work is currently underway to improve this program based on artificial intelligence, create a vertical control system and organize call centers.

The head of state gave instructions to the COA to strengthen executive discipline, ensure the targeted use of budget funds and savings.