On July 23, 2025, the Head of State received a presentation on the COA’s activities and measures to improve their implementation system. During the presentation, it was noted that the COA has now become not only a supervisory body but also a body that ensures budgetary discipline and issues opinions. Therefore, the primary focus is on preventing financial discipline violations and analyzing their factors.

Our country's national economy is growing steadily. Accordingly, government spending has increased sixfold over the past eight years. This, in turn, increases the scale and scope of financial control. Digitalization is an effective and reliable way to achieve this. 

Therefore, the COA prioritizes digital transformation processes based on international standards. The COA’s Remote Audit information system has 75 automated risk analyses across 35 areas, 53 of which have been launched.

Together with the Ministry of Digital Technologies, the COA automated and launched artificial intelligence (AI) processes in three areas of the Remote Audit information system.

This database, created by the COA, has enabled a system for monitoring the legality, appropriateness, and effectiveness of budget expenditures in real time.

Based on risk identification using the Remote Audit information system, deficiencies totaling 8.9 trillion soums have been eliminated. This includes preventing deficiencies totaling 840 billion soums at an early stage.

To save and optimize budget expenditures and identify additional revenues, a joint decision was adopted by the COA, the Ministry of Economy and Finance, and the Department of the Prosecutor General's Office. The established working groups are currently conducting practical work in 22 ministries and agencies receiving budgetary funding.

A total of 73 audit activities were conducted in the first nine months of 2025, including 26 in the third quarter, both on the ground and remotely. Based on the audit results, 131 recommendations were issued to the relevant organizations.

International Cooperation

Work is underway to strengthen cooperation with foreign Supreme audit institutions (SAIs) to improve the COA’s operations based on international experience.

In particular:

- An agreement was signed with SAI China to study the experience of exchanging information on auditing standards and the use of artificial intelligence; 

- An Advisory Council was established between the COA of Uzbekistan and SAIs of Hungary and Türkiye. An agreement was reached to annually send COA’s 5-10 employees to the Training Center of SAI Türkiye and the Nanjing University of Audit (China) for training;

– Over the course of nine months, the COA auditors advanced their qualifications in countries such as Austria, the Swiss Confederation, Norway, Türkiye, China, Japan, and the Philippines; 

– From October 27 to 31, the XXV Congress of the International Organization of Supreme Audit Institutions (INTOSAI) was held in Egypt. A delegation from the COA of Uzbekistan participated and held a number of important bilateral meetings. In particular, relations with such countries as China, Hungary, Saudi Arabia, the UAE, Slovakia, the Czech Republic, and Azerbaijan were transformed into a new format. A Cooperation Agreement was signed with the Supreme Audit Institution of Kazakhstan.

Furthermore, as part of the Congress, the COA of Uzbekistan, having assumed the presidency of the Council of SAIs of the CIS Member States, organized an international conference on "Digital Transformation in Government Audit Processes: Risks, Opportunities, and Innovative Approaches."

These were the key data for the nine months of its activities. 

The COA will continue to monitor the efficiency and legality of budget expenditure and the completeness of revenue collection.