As noted, the new phase in the COA’s activities began with new instructions from the President of the Republic of Uzbekistan dated January 20, 2025, to strengthen budgetary discipline, optimize and target expenditures, and improve efficiency.

On July 23, 2025, the Head of State reviewed a presentation on measures to improve the COA’s work and the implementation system.

It was noted that the COA has now become not only a supervisory body but also a body that maintains budgetary discipline and issues opinions on it.

The focus is on preventing financial discipline violations and analyzing their factors. Therefore, the COA’s staff are no longer retrained as auditors, but as auditors capable of providing independent opinions based on international criteria and standards.

Over the past year, the study of international experience and best practices has expanded. Specifically, the COA, with the practical support of the Supreme Audit Institution (SAI) of China, became a full member of the Big Data Working Group of the International Organization of Supreme Audit Institutions (INTOSAI).

The COA of Uzbekistan participated for the first time in the 25th INTOSAI Congress, which was held in the Arab Republic of Egypt with the participation of 195 countries.

The experience of the SAIs of Hungary, Türkiye, Japan, Latvia, Azerbaijan, Germany, Saudi Arabia, and the UAE was studied and began to be applied. 

Audit activities and their results:

In 2025, 93 audit activities were conducted as part of the work plans, 47 of which (more than 50%) were conducted remotely. Based on the results of each inspection, specific measures and concrete proposals for problem solving are developed, amendments and additions are made to regulatory acts to prevent deficiencies, and practical assistance is provided on-site.

In particular:

- 8.1 trillion soums were optimized in expenditures;

- 5.7 trillion soums in savings were calculated in projects involving international financial institutions, with 4.1 trillion soums optimized and redirected to other areas;

- 7.6 trillion soums in revenues, of which 3.5 trillion soums were in the form of additional taxes and 4.1 trillion soums in mandatory payments;

- 25 draft regulatory documents were developed, 15 of which were adopted.

Concurrently, to address errors and deficiencies identified during the audit and prevent similar situations in the future, an action plan was developed with the participation of 20 agencies to improve the system's functioning, and its implementation was monitored.

Information technology and digitalization:

The COA’s "Remote Audit" information system has become one of the most important infrastructures of the state financial control system. The system is integrated with 259 databases from 75 ministries, departments, and banks, enabling comprehensive analysis using tax and customs revenues, treasury payments, and other important data in real time.

The main advantage of this mechanism is the vastly increased speed of analysis and automatic risk identification while minimizing human error.

The system provides the audit process with complete, transparent, and standardized data, while financial deficiencies or suspicious transactions are automatically identified and promptly reported directly to ministries.

The information system is used by ministries and departments, enterprises in which more than 50 percent of the shares are state-owned, as well as 700 responsible employees from 198 organizations within it.

Strengthening Budget Discipline in Ministries

Throughout 2025, at the direction of the President, work was carried out to strengthen budget discipline, ensure the efficient use of funds, and identify and prevent systemic problems in 22 ministries receiving the largest budget funding. Situation Centers were established in ministries, risks worth 11 trillion soums were eliminated, and errors worth 708 billion soums were prevented at an early stage.

New Presidential Decree

Based on this, the Decree of the President of the Republic of Uzbekistan "On Additional Measures to Further Improve the Activities of State Audit and Financial Control" was adopted on December 18, 2025.

This Decree defined new areas of activity for the COA, in particular:

- developing the foundations of national state audit based on international standards;

- fully implementing international standards and quality control of state audit;

- enhancing its independence, transparency, and effectiveness;

- conducting parallel and joint audits with supreme audit institutions of foreign countries or international audit organizations.

According to the Decree, based on the experience of countries such as China, France, Brazil, Russia, and Poland, the position of Chief Inspector of the COA will be introduced in 23 ministries and 14 local government bodies receiving large budgetary funds, effective April 1, 2026. 

Its key priorities are: early prevention of budget violations, risk assessment during target implementation, monitoring of projects financed by external debt, and oversight of compliance with public procurement legislation.

Training Qualified National Personnel in Government Audit

A new mechanism for training qualified national personnel in government audit will be introduced in 2026.

Beginning in the 2026/2027 academic year, the Higher School of Audit will be established at the Tashkent State University of Economics to train personnel in government audit.

A curriculum will be developed based on the experience of 300 leading global higher education institutions and the prestigious ACCA international certification.

Personnel training will be carried out through a joint program with the Nanjing Auditing University of China. These efforts will contribute to the development of human resources in the process of establishing a national audit system in Uzbekistan.