It should be noted that the 79 forestry enterprises under the Agency for Increasing Forest and Green Areas and Combating Desertification manage 7.1 million hectares of land, including 4.2 million hectares of forested land (71 percent or 3 million hectares of forests) and 2.9 million hectares of non-forested land (72 percent or 2.1 million hectares of pastures).

As a result of reforms in the forestry sector during 2021–2025, an additional 1.5 million hectares of forest and shrubland areas were established (compared to 3.2 million hectares as of 2019).

In addition, 6.1 thousand tons of tree and shrub seeds, 599.1 million seedlings and saplings of trees and shrubs were cultivated, and shelterbelt plantations were established on 10.7 thousand hectares.

The audit identified several shortcomings in forest protection, expansion, and efficient use of allocated funds. In particular:

-forestry enterprises have not created sufficient working and material-technical conditions for employees;

-although the task of constructing at least 50 forest ranger houses and observation towers annually had been established, these measures were not implemented in accordance with standards;

-employees responsible for forest protection were insufficiently provided with special vehicles, equipment (binoculars, drones, radios, video surveillance equipment, etc.), and uniforms;

-geobotanical studies on pastures were not sufficiently carried out in accordance with the Law of the Republic of Uzbekistan “On Pastures”;

-land plots withdrawn from the forestry fund were used for purposes other than those envisaged;

-established rules and procedures were not fully observed in the process of leasing forest fund lands, resulting in poor discipline in rental payments;

-the service for combating tree diseases and pests was not fully established, and the capabilities of the “Yashil Hudud” enterprise were not being effectively utilized, which was pointed out to sector officials.

Based on the audit results, relevant proposals and recommendations were developed to eliminate existing problems within the “Yashil Makon” project and the forest management system, as well as to improve efficiency.

These proposals were reflected in the Decree of the President of the Republic of Uzbekistan No. PF-47 dated 25 March 2026 “On measures to further improve the effectiveness of the nationwide project ‘Yashil Makon’”.

In particular:

-the state institution “Scientific and Experimental Center for Green Garden Forest Management” under the Forestry Agency was reorganized;

-within the structure of the “Scientific and Experimental Center for Green Garden Forest Management,” a “Service for Combating Tree Diseases and Pests” was established in the regions without creating a separate legal entity, and the full implementation of this system was prescribed;

-amendments and additions were introduced to Articles 424 and 433 of the Tax Code by the Law of the Republic of Uzbekistan No. ORQ-1108 dated 25 December 2025 “On introducing amendments and additions to certain legislative acts of the Republic of Uzbekistan in connection with the adoption of the main directions of tax and budget policy for 2026.” According to these amendments:

a) rental payments for lands provided under lease agreements with state bodies and institutions were equated to land tax;

b) tax rates, benefits, and reporting procedures established for land tax payers became fully applicable to legal entities and individuals leasing land plots.

The problems and shortcomings identified during the study were discussed with responsible officials, relevant instructions were given to eliminate them and prevent similar shortcomings in the future, and necessary measures were determined.