IMPROVING THE USE OF EXPERT WORK IN AUDITING CONSTRUCTION AND REPAIR EXPENSES IN BUDGET ORGANIZATIONS
Keywords:
budgetary organizations, construction and repair expenses, state financial control, audit, expert opinionAbstract
This article highlights the issues of improving the use of experts (specialists’) work in organizing and conducting audits of construction and repair expenses financed from budget funds in budgetary organizations. The study analyzes gaps in legislation, particularly problems related to the lack of clearly defined mechanisms for engaging experts, requirements imposed on them, and procedures for formalizing reports. In order to eliminate existing shortcomings and ensure the targeted use of state budget funds, practical proposals and recommendations are put forward for developing special guidelines and establishing a unified database of certified experts based on foreign experience.
References
1. Budget Code of the Republic of Uzbekistan (approved by Law No. O‘RQ-360 dated December 26, 2013), Lex.uz
2. Resolution of the President of the Republic of Uzbekistan No. PQ-128 dated February 14, 2022, “On Further Increasing the Efficiency of Expenditures of the State Budget of the Republic of Uzbekistan and Improving the Activities of State Financial Control Bodies.” Lex.uz
3. Decree of the President of the Republic of Uzbekistan No. PF-6300 dated August 27, 2021, “On Measures for Further Improving the State Financial Control System.” Lex.uz
4. Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 129 dated March 24, 2022, “On Measures for Organizing the Activities of the State Financial Control Inspection under the Ministry of Finance and Improving Financial Control in the Public Sector.” Lex.uz
