Uzbekistan’s President Approves Measures to Improve Public Audit and Financial Control

Tashkent, Uzbekistan (UzDaily.com) — President of Uzbekistan Shavkat Mirziyoyev has signed a decree “On Additional Measures for Further Improving Public Audit and Financial Control”.

The document aims to enhance transparency, efficiency, and digitalization in the country’s public audit processes.

Starting from 1 January 2026, an external evaluation of the activities of the Accounts Chamber will be conducted at least once every five years.

The evaluation will be carried out using methodologies of the International Organization of Supreme Audit Institutions (INTOSAI) and other recognized international standards, as well as within the framework of agreements with foreign audit bodies and international organizations.

External evaluation procedures will include an independent review, comprehensive disclosure of the Accounts Chamber’s activities, and public publication of the results.

The decree also authorizes the Accounts Chamber to conduct financial audits of projects implemented in Uzbekistan based on requests and technical assignments from international financial institutions and foreign government organizations at their expense.

In addition, audits of the activities, projects, and programs of international organizations may be conducted through participation in tenders or based on mutual agreements.

From 1 January 2027, all public audit processes, from the formation of social and industrial infrastructure development programs to the commissioning of completed projects, will be fully digitalized.

Specifically, development programs will be prepared electronically on the Ministry of Economy and Finance’s “Kapital qo‘yilmalar” platform; the preparation and review of project and estimate documentation for projects funded from the State Budget will take place on the “Transparent Construction” platform; and approval of invoices for completed works between clients and contractors will be conducted automatically via the “Kapital qo‘yilmalar” system based on project documentation.

From 1 July 2026, road construction supervision will utilize satellite imagery and drones to compare actual volumes of work with financing.

Furthermore, starting in the 2026/2027 academic year, the Tashkent State University of Economics will establish a Higher School of Public Audit as a separate educational program, enabling the training of specialists for digital and transparent management of public financial resources.