First and foremost, structural changes were made to the COA’s operating methods. It began to restructure itself as a professional state oversight body, distancing itself from previous financial audits and focusing on audits based on international standards. This means that control activities prioritize not only identifying errors and deficiencies but also conducting external audits in developed countries.

An important document that elevated the COA’s activities to a new level was Decree No. DP-100 of the President of the Republic of Uzbekistan (dated July 10, 2024) "On Additional Measures to Strengthen Financial Oversight over the Use of Budget Funds." Based on this Decree, the COA’s activities were focused on conducting audits based on international standards. During 2024, performance, compliance, financial audits, strategic audit, and IT standards, as well as methodological recommendations for their implementation, based on international best practices, were developed. 

To accelerate digitalization, the COA’s Remote Control Center and the State Audit information system, aimed at monitoring financial control measures, were further systematized.

In accordance with the Head of State's instruction of January 16, 2024, the COA and the Prosecutor General's Office continuously monitored the strengthening of budget discipline and expenditure optimization in 12 ministries receiving the largest budget funds. 

Specifically, "Situation Centers" were established in these ministries to conduct online monitoring of budget discipline, connected to the COA’s Remote Audit and Monitoring Portal information systems.

Another important priority for the COA is consistent and extensive international cooperation. Throughout 2024, the COA actively collaborated with the World Bank, the International Monetary Fund, and the Asian Development Bank. COA auditors participated in in-person and online trainings conducted in Europe and Asia as part of international projects with INTOSAI and ASOSAI.

This international cooperation will enable Uzbekistan to adapt to authoritative international standards in public external auditing. Going forward, the COA of Uzbekistan plans to further expand and strengthen bilateral and multilateral cooperation with the international community.

In conclusion, the report notes that the COA will continue to promote the effectiveness of public financial control.