The Audit Chamber of Uzbekistan reported the identification of financial violations totaling 2 trillion sums during the first nine months of 2026. Furthermore, the agency helped optimize expenditures by 4.2 trillion sums and implemented artificial intelligence technologies in its remote audit system.
These results reflect the country's changing approach to public oversight, which now focuses not only on detecting violations but also on preventing financial risks, improving the efficiency of budget spending, and assessing the effectiveness of state reforms.
During a briefing, the press secretary of the Audit Chamber of Uzbekistan, Dildor Khashimova, presented a report on the agency's activities for the period from January to September 2026. During this reporting period, the Chamber conducted 84 audits according to the approved plan, including 46 remote audits. Based on the data obtained, the Presidential Administration and the Audit Chamber itself issued directives to responsible organizations, the fulfillment of which is under constant monitoring.
The main focus of the work was identifying violations in the use of budget funds and taking measures to eliminate them. It was established that there were financial violations amounting to 2 trillion sums in the sphere of state expenditures. The Chamber also contributed to optimizing expenditures by 4.2 trillion sums and preventing illegal spending of 23.6 billion sums. A total of 250.2 billion sums has been returned to the budget, and efforts to recover the remaining funds are ongoing.
Audits also uncovered additional sources of tax revenues and mandatory payments amounting to 1.6 trillion sums, of which 656.3 billion sums have already been received into the budget. Special attention was paid to public procurement, where violations of legal requirements totaling 10.2 trillion sums were identified. Materials concerning violations worth 4.8 trillion sums have been transferred to law enforcement agencies for legal assessment. Officials faced administrative liability for cases involving 222.3 billion sums. Ministers and agencies were also issued directives and instructions to correct violations and prevent their recurrence.
These figures demonstrate the scale of the Chamber's oversight activities. However, the value of state auditing is determined not only by the volume of detected violations but also by how effectively corrective measures prevent budget losses, improve the management of state resources, and address the root causes of financial problems.
The development of remote control mechanisms has become a key part of the Audit Chamber's transformation. In the first nine months of 2026, the Chamber's Remote Management Center helped ensure the elimination of violations amounting to 17.1 trillion sums and prevented violations worth 90 billion sums.
Remote auditing expands the scope of supervision and allows for faster identification of potential risks. Unlike traditional inspections, digital tools can analyze large volumes of data, compare financial indicators, and flag discrepancies requiring further investigation by auditors.
This approach is particularly relevant amid the expansion of state programs, increased budget expenditures, and growing demand for transparency in the use of state funds. A significant step in digital transformation was the implementation of artificial intelligence in the remote audit information system. AI is currently used in five areas and has helped identify offenses amounting to 115 billion sums. Appropriate measures have been taken regarding the identified facts.
Artificial intelligence is capable of accelerating information processing, automating data analysis, and reducing human error. Digital technologies are primarily intended to improve the work of specialists by helping them identify risks and prioritize areas for further investigation. The recognition of the Audit Chamber as the winner in the 'Best Organization in Digital State Auditing' category at ICTWEEK Uzbekistan 2026 further confirmed its digital initiatives.
In the long term, deeper integration of analytical tools can help the Chamber move from reacting to past violations to systematically forecasting and early prevention of financial risks.
Assessing the execution of the state budget remains an important part of the Audit Chamber's work. During the reporting period, the Chamber conducted an external audit of the report on the execution of the State Budget and the budgets of target state funds for the first half of 2026.
Such audits serve not only to verify compliance with financial discipline. They can also reveal weaknesses in budget planning, assess the justification of expenditures, and identify areas where regulatory acts need improvement.
After conducting the audits, the Chamber proposed developing 20 draft normative legal acts to solve systemic problems. Four projects have already been adopted, and the remaining proposals are being coordinated with relevant ministries and agencies. This approach reflects a desire to go beyond individual checks and address the causes of violations. When problems stem from deficiencies in the regulatory framework, inefficient administrative procedures, or weak coordination between agencies, correcting the consequences of a specific violation may not solve the underlying problem. In such cases, changes in regulation and management mechanisms are necessary. Thus, the results of public audits can serve as a basis for improving budget policy and the quality of public administration.
The transformation of the Audit Chamber is part of a broader state policy aimed at ensuring the effective use of budget funds and enhancing the results of current reforms. The key principle is that funds allocated for state programs must be spent not only in accordance with the law but must also yield measurable social and economic results.
With this approach, public auditing takes on a broader role. It includes not only determining whether funds were used for their intended purpose but also assessing whether political decisions meet set goals and deliver expected results. When evaluating state projects, for example, auditors must consider not only the volume of allocated funding and compliance with procedures. They must also assess goal achievement, the economic viability of costs, the effectiveness of implementation, and the sustainability of results.
This model requires stronger analytical capabilities, improved methods for assessing expenditure efficiency, and practical recommendations for organizations responsible for program implementation. Identifying financial violations, recovering funds, and preventing illegal spending remain vital. Nevertheless, the long-term impact of public oversight also depends on its ability to prevent repeated violations and eliminate systemic weaknesses.
The effectiveness of state auditing largely depends on the qualifications of specialists, their analytical skills, and their ability to work with modern digital tools. In this regard, the Audit Chamber announced an open competition for vacant positions in the fields of auditing, information technology, and data analysis for the first time. Over two weeks, more than 300 applications were received. Among the candidates are graduates of foreign universities, employees of international organizations, and specialists holding international professional certifications. Testing and subsequent selection stages are currently underway.
The open competition can strengthen the Chamber's human resource potential and attract specialists with experience in financial analysis, digital technologies, and data processing. Professional education is also being developed. The Tashkent State Economic University has established a Higher School of State Auditing. Its bachelor's and master's programs have been developed and approved taking into account the experience of universities in the top 300 global rankings of QS and Times Higher Education in relevant fields. Curricula include specialized modules based on CIPFA and INTOSAI standards, covering professional training in public finance and public auditing. This specialized structure aims to strengthen the link between academic learning and the practical needs of public oversight. Over time, it can help form a professional auditing community capable of applying international methodologies and modern analytical approaches.
The current transformation of the Audit Chamber involves adopting international standards, expanding digitalization, and developing artificial intelligence tools. For state auditing, international standards serve as the basis for a consistent professional approach to inspections, risk assessment, conclusion formulation, and recommendation preparation. Combined with digital solutions, these approaches can enhance the quality of audit procedures, consistency of assessments, and transparency of oversight.
However, modernization cannot be measured solely by the introduction of technologies or the formal adoption of standards. Its effectiveness depends on its practical impact on the quality of the audit, the speed of identifying problems, and the implementation of recommendations. Therefore, one of the priorities is ensuring that audit results lead to concrete management decisions and that identified shortcomings are not repeated in subsequent budget cycles.
The results for the first nine months of 2026 indicate the expansion of the arsenal of the Audit Chamber of Uzbekistan. In addition to traditional audits, the agency is developing remote supervision, large-scale data analysis, and the application of AI. It is also paying more attention to improving the regulatory framework, professional training, and assessing the efficiency of state expenditures. The central task is to ensure the lawful and economic use of state funds and achieve measurable results. The principle stated by the president—'Knowledge must be rewarded, work must be given opportunities, and initiative must be supported'—was defined as one of the guiding principles for the future activities of the Audit Chamber. Ultimately, the effectiveness of state auditing should be measured not only by the cost of detected violations or the funds returned to the budget. Preventing financial risks, solving systemic problems, making better management decisions, and creating conditions for state programs to achieve their goals are equally important. This approach positions the Audit Chamber not only as a body of financial oversight but also as an analytical institution that contributes to protecting the state's economic interests and improving public welfare.
