A total of 501 billion UZS was allocated to cover part of the cost of purchasing agricultural machinery, 104 billion UZS for cotton harvesting services using machinery, and 1.7 trillion UZS in subsidies for cotton producers to sell their products through exchange trading.

The audit revealed the following systemic deficiencies and problems:

– As of June 1, 2025, there is overdue debt formed from resources allocated to commercial banks for financing cotton harvests in 2022–2024.

During the audit, practical assistance was provided to recover debts to the Fund from Agrobank, Madadinvestbank, and the National Bank of Uzbekistan.

– Commercial banks have not established an electronic system for submitting applications for resource allocation to the Fund through the “Agroplatforma” system.

Audits conducted for the 2023–2024 harvest revealed that 2.8 trillion UZS of concessional loans were used for non-targeted purposes.

In addition, due to the lack of digitalization in allocating subsidies for agricultural machinery and equipment, individuals and legal entities must submit seven types of documents in paper form and personally visit the Fund.

– Financing of temporary wheat storage costs in warehouses (until January 1 each year) is carried out based on data provided by commercial representatives, with no possibility of real-time monitoring.

At the same time, cases of direct (non-exchange) sales of stored wheat by producers are leading to non-repayment of concessional loans.

– The sale of wheat purchased with state resources through exchange trading (September 2024 – May 2025) amounted to an average of 56% of the planned volume.

In this process, the Fund did not sufficiently analyze supply and demand in the consumer market when developing wheat sales schedules.

Based on the audit and analysis results, Resolution No. 549 of the Government dated August 29, 2025, titled “On measures to digitalize state support for the mechanization of the agricultural sector,” was adopted.

According to the resolution:

– A mechanism has been established for submitting, reviewing, and monitoring applications for subsidies through the “Subsidiya.mf.uz” portal to cover part of interest expenses on agricultural machinery purchases.

– The portal will be integrated with the Unified Interactive Public Services Portal and e-government systems for user identification.

– A regulation was adopted on the digital procedure for allocating subsidies to partially cover the cost of agricultural machinery and laser-equipped automated land leveling units.