In 2025, a total of 11.1 trillion soums of additional sources were formed in local budgets across the republic. As a result of the reduction of the shadow economy and the expansion of the powers of local councils, the volume of additional sources doubled compared to 2024.

The analysis revealed certain errors and shortcomings in the allocation of funds from additional sources, including:

– funds were not allocated to certain areas requiring targeted financing.

For example, 178.9 billion soums received by district (city) budgets from the auction sale of agricultural land lease rights were not used for the development of agricultural and water management infrastructure but were carried over as free balances to the current year.

– less funding than the established norm (30%) was allocated from regional and Tashkent city budgets for activities formed based on public opinion.

Furthermore, the study of the efficiency of fund utilization in the Fergana region showed that additional sources were allocated and used without complying with mandatory requirements, and other financial violations were identified.

In particular, inefficient use of budget funds was caused by the improper application of construction standards, procurement of goods at inflated prices, failure to fulfill contractual obligations, and other financial shortcomings.

As a result of the audit, the Accounts Chamber’s working group developed practical proposals to improve the processes of calculating, targeted allocation, and efficient use of additional sources, as well as the regulatory framework. In particular:

introducing amendments to relevant regulatory legal acts to establish restrictions on the adoption of local council decisions that have not undergone public discussion in the “E-qaror” electronic system;

developing a mechanism for directing additional sources formed in local budgets to activities and funds through digital allocation based on established norms.

Additionally, the identified errors and shortcomings were discussed, and a number of instructions were issued to eliminate them and prevent their recurrence in the future. In particular:

– ensuring full public discussion and transparency of local council decisions on the allocation of additional funds;

– ensuring targeted and efficient use of allocated funds and conducting procurement in accordance with legislation on public procurement and competition;

– ensuring that final cash expenditures from additional sources are carried out exclusively through the treasury system;

– developing a program of measures in the Fergana region to prioritize the use of additional sources for strengthening the material and technical base of social sector institutions, including the completion of unfinished construction projects.