On December 18, 2025, a new document — Presidential Decree No. PF-252 “On Additional Measures to Further Improve State Audit and Financial Control Activities” — was adopted.

The purpose of adopting the Decree is to increase the efficiency of budget funds allocated for national reforms, enhance the effectiveness of reforms, improve the efficiency of expenditures of state bodies and organizations, expand digitalization, and train qualified personnel.

The Decree provides for the following procedure to establish systematic control over budget funds:

Based on the experience of countries such as China, France, Brazil, Russia, and Poland, the position of “Chief Inspector” is being introduced on a pilot basis in state bodies and organizations that receive large amounts of budget funding, acting as a representative of the Chamber of Accounts.

This position will be established in 23 state bodies and 14 local administrations from April 1, 2026, to January 1, 2030, through the reduction of one management staff unit in each institution.

The main priority tasks of the Chief Inspector include: early prevention of violations of budget legislation; assessment of risks related to the achievement of target indicators; monitoring of projects financed by external debt; oversight of compliance with public procurement legislation.

A Group for Artificial Intelligence and Digital Transformation will be established within the Chamber of Accounts.

The task of this group is to apply digital and artificial intelligence technologies, process large volumes of data (Big Data), ensure systematic monitoring of budget funds, and digitalize these processes.

The group will be staffed with highly qualified specialists in digital and artificial intelligence technologies and software development.

To expand opportunities for participation in international audit processes, the Chamber of Accounts is authorized to conduct the following audits:

- financial audits of projects implemented in the country using funds from international financial institutions and foreign government financial organizations based on their requests, initiatives, and technical assignments;

- audits of the activities, projects, and programs of international organizations through participation in tenders or mutual agreements.

In addition, together with supreme audit institutions of foreign countries or international audit organizations:

- separate parallel audits conducted with the exchange of results within their respective mandates;

- joint audits conducted under a unified program with the adoption of a single final document;

- audits of the efficiency, legality, and expediency of state programs, legislation, and governance processes in the field of environmental protection and natural resource use;

- monitoring and evaluation of all stages of investment projects financed by external debt, from formation to final results;

- efficiency audits of major infrastructure projects, including roads, water supply, energy, and social sectors.

The purpose of the above measures is to focus each audit primarily on preventing shortcomings and preparing specific proposals and conclusions aimed at resolving systemic problems.

Based on advanced international experience, a medium-term development strategy of the Chamber of Accounts will be adopted.

In this strategy, particular attention will be paid to:

- forming the foundations and directions of a national state audit system based on international standards and foreign experience;

- full implementation of strategic management, international state audit standards, and quality control in the activities of the Chamber of Accounts;

- enhancing the independence, transparency, and effectiveness of the Chamber of Accounts.

Starting from the 2026–2027 academic year, a Higher School of Audit for training specialists in the field of state audit will be established at Tashkent State University of Economics.

The newly adopted procedures will undoubtedly enable the transformation of the activities of the Chamber of Accounts of the Republic of Uzbekistan in line with advanced international standards and will contribute to the development of a state financial control system aimed at protecting human interests.

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