The report highlights key achievements in implementing state financial control, ensuring the lawful and efficient use of budget funds, and supporting economic reforms.

It is worth noting that in recent years, the state audit system has undergone fundamental transformation, elevating the Chamber of Accounts from a traditional “financial inspection” model to a modern institution focused on strategic analysis and performance evaluation. The main emphasis has shifted not only to how budget funds are spent, but also to their socio-economic effectiveness.

As a result of control activities carried out in 2025:

Budget expenditures amounting to 8.1 trillion soums were optimized;

Illegal expenditures worth 1.1 trillion soums were prevented;

Additional revenue sources totaling 7.6 trillion soums were identified;

Savings opportunities of 5.7 trillion soums were determined in projects financed by external debt.

During the reporting year, a total of 93 audit and review activities, as well as 62 thematic analyses, were conducted. As a result, financial errors and deficiencies amounting to 7.7 trillion soums were identified, and more than 2 trillion soums were returned to the state budget.

Special attention was also paid to digitalization and the introduction of modern technologies. In particular:

259 databases from 75 ministries and agencies were integrated through the “Remote Audit” information system;

Violations amounting to 83 billion soums in the public procurement sector were eliminated using artificial intelligence technologies.

Moreover, more than 50 percent of audit activities were conducted remotely, which further enhanced the effectiveness of oversight.

Based on the conclusions provided by the Chamber of Accounts on draft state budgets and their execution, the parameters of the 2026 budget were improved, unnecessary expenditures were reduced, and a number of proposals aimed at strengthening financial discipline were implemented in practice.

Within the framework of international cooperation, ties were strengthened with supreme audit institutions of China, Germany, Japan, Türkiye, and other countries. The Chamber of Accounts also became a member of INTOSAI’s “Big Data” Working Group.

In addition, the report outlines systemic issues identified in healthcare, education, public procurement, external debt, and infrastructure projects, along with specific recommendations for their resolution.

The report also provides a detailed discussion of the Chamber of Accounts’ conclusions on the execution of local budgets for 2024 and draft budgets for 2026. In particular, shortcomings in the formation of local budgets, imbalances in revenue and expenditure planning, and the failure to fully consider legislative changes were identified.

Based on the submitted proposals and recommendations, local budget parameters were revised, measures were taken to expand the revenue base, optimize expenditures, and ensure financial stability in the regions.

As a result of audit activities, proposals were developed and largely implemented to address systemic issues, eliminate existing barriers and shortcomings, ensure efficient use of budget funds, increase transparency in public procurement, strengthen internal control mechanisms, and eliminate sector-specific deficiencies.

Consequently, progress was achieved in preventing violations, strengthening financial discipline, and improving the efficiency of budget fund utilization.

During the reporting year, around 40 proposals for the development of regulatory documents were put forward to eliminate systemic problems identified during audits, prevent their recurrence, and avoid future violations. Based on these proposals, 26 legislative documents were improved, and 21 information systems of various agencies were integrated, reducing the human factor.

The Chamber of Accounts will continue its consistent efforts to further improve the state financial control system, expand the use of digital technologies, and enhance the effectiveness of reforms.

The Chamber of Accounts’ report for 2025 is attached.