The audit established that a number of systematic efforts were undertaken to ensure the targeted use of funds, commission facilities, and improve their efficiency.

However, certain deficiencies were identified.

Specifically, according to the relevant acts of the State Acceptance Commissions, the facilities accepted for operation were not transferred to the balance sheets of the user organizations in accordance with the established procedure.

The audit revealed that optimization of the use of funds is possible by adapting the projects to urban planning norms and regulations.

Technical supervision was carried out by existing technical supervisory bodies that do not have specialist certification entitling them to carry out technical supervision at construction sites. Contrary to current procedures, one technical inspector was assigned the role of a customer beyond the established average standard (ranging from 5 to 10 according to the standard).

In accordance with the Decree of the President of the Republic of Uzbekistan (No. DP-408 of October 25, 2022), reservoirs built in the Kokdala and Chirakchi districts were inspected during an on-site inspection. It was found that they are being used ineffectively due to a lack of drinking water for the population (due to a lack of funds).

In accordance with the Decree of the President of the Republic of Uzbekistan (No. DP-271 of June 6, 2022), drinking water supply and wastewater disposal facilities built for the Chirakchi FEZ in 2022–2023 are currently not in operation due to a lack of connection to the power grid.

The COA submitted proposals and recommendations to the relevant agencies to address the identified deficiencies.