Problems in financial accounting and construction
The audit established that construction of facilities worth 3.6 billion som was launched without the necessary documents being completed. In addition, arrears to contractors exceeding 2.5 billion som were identified, along with unfinished construction worth more than 3 billion som in total.
Financial violations identified
Problems with reporting and revenues
Auditors were unable to issue an opinion on the completeness and reliability of the city hall's financial statements for 2025 because no properly prepared and approved consolidated balance sheet of local budget execution existed. The audit also found shortcomings in the calculation and payment of compensation for the seizure of land plots and the demolition of facilities.
Overall budget conclusions
According to the Accounts Chamber, Osh budget revenues grew by 6.3 billion som. However, almost all of that increase — 6 billion som — was provided by funds from the national budget. Overall, the department believes that decisions taken without regard to the powers of executive and representative bodies weakened the city's economic position, leading to a contraction of the tax base and an increase in the debt burden.
Audit of structural divisions
The audit of city hall structural divisions and municipal institutions found violations concerning the use of budget funds and property management, as well as issues related to accounting, the preparation of financial statements and public procurement.
