Summary

SAI Kyrgyzstan conducted an audit of budget execution at the State Agency for Physical Culture and Sports for 2024. The audit identified financial violations, primarily dealing with wage payments not stipulated for by the legislation, as well as excessive travel expenses. Procedural violations were also identified, including non-compliance with legal requirements in payroll calculation, accounting, and public procurement. Furthermore, instances of unrecorded assets, incomplete reporting of accounts receivable and payable, and exceeding established limits on utility costs were identified. Following the audit, the SAI recommended that the Agency strengthen financial discipline, eliminate the identified violations, and improve the efficiency of budgetary funds.