Summary

The Control Chamber of the Republic of Abkhazia published a report on the audit of the effective use of budgetary and extra-budgetary funds for the State Customs Committee of the Republic of Abkhazia (hereinafter referred to as the SCC) and its structural divisions in 2023–2024. Based on the audit results, the auditors recommended that the SCC adopt the Accounting Policy and define a comprehensive list of strict reporting forms; ensure the preparation and submission of budget reports by recipients of budget funds (the Psou Customs Post and the Gal Customs Administration); and ensure the calculation and payment of financial assistance to employees in strict accordance with the law. The SCC was recommended to calculate stuff’s financial support without the seniority bonus and eliminate cases of exceeding the amount of the supplement to the monetary allowance of employees of the SCC. The Ministry of Finance of the Republic of Abkhazia was recommended to strengthen its oversight of draft budgets to ensure their validity, effectiveness of expenditure planning, and the accuracy of calculations, in order to prevent the financing of unlawful (non-targeted) expenses. Regarding the fact that expenses for fitness services and other similar events were financed from the budget of the SCC, the auditors recommended identifying the culprits and taking measures to reimburse the budget for funds used for other purposes in the amount of 144,000 rubles (USD 1,915). Other recommendations from the SAI Abkhazia concerned pension accrual, the write-off of fuel and lubricants expenses, and entertainment expenses.