Appendix 1

Republican Center for Spirituality and Enlightenment ichki audit xizmatining 2026-yil II chorak faoliyati natijalari boʻyichaHISOBOTI

1. General information.

There are 20 organizations in the system of the Republican Center for Spirituality and Enlightenment, and there is 1 state unit in the internal audit service department of the Central Apparatus, this state unit was vacant until July 2025 and an employee with a certificate was hired from July (Table 1).

2. Status of implementation of the planned part of the internal audit activities approved in the internal audit annual plan during the reporting period.

Hisobot davrida 5 ta muassasada rejali tekshirish o‘tkazish belgilangan bo‘lib, 5 ta muassasada rejali tekshirish o‘tkazilgan, rejadan tashqari tizim tashkilotlarida xarajatlar smetasi va shtatlar jadvali to‘g‘ri tuzilishi bo‘yicha audit tadbiri o‘tkazilgan.

Xisobot davrida jami 144,3 mln so‘m moliyaviy xato-kamchiliklar aniqlangan bo‘lib, shundan 14,3 mln so‘mi budjetga undirilishi ta’minlandi.

As a result of the preventive measures, as a result of incorrect entry of positions in the table of states with a budget of 338.4 million soums, over-planning situations were identified in the cost estimate, and appropriate changes were made to the cost estimate. (Tables 2, 3, 4 and 5).

3. Information on internal audit activities planned for the reporting period, but not carried out.

There are no audit activities planned for the reporting period, but not performed.

4. Information on the implementation of the action plan by internal audit facilities.

Ichki audit tomonidan o‘tkazilgan 5 ta tadbirlarida berilgan taklif va tavsiyalarga muassasalar tomonidan kelgusida berilgan tavsiyalardagi xato-kamchiliklarga yo‘l qo‘ymaslik uchun chora-tadbirlar rejasi va javob xatlari olingan. (6-jadval).

In the recommendation letters given to the institutions, there are instructions on how to avoid overpayments of wages in the future, to establish state units based on the established model documents, to follow the documents of the Law on State Procurement and to conduct work on the basis of the documents of the Law on accounting.

5. Risk analyzes received through the "Remote Control" AAT of the Accounts Chamber.

During the reporting period, no risks were received by the Center through the "Remote control" AAT of the Accounts Chamber. (Table 7).

6. Work carried out to ensure (evaluate) and improve the quality of the internal audit service.

In the training center for training and retraining of employees of financial and accounting departments of financial bodies and budget organizations under the Ministry of Economy and Finance of the Republic of Uzbekistan, the internal audit employee participated in the training course from 05.19.2025 to 05.23.2025 and received MO #001355 certificate. During his career, he participated in training for a professional internal audit certificate at the Training Center and received relevant certificates. (Table 8).

7. Work carried out in connection with the monitoring of documents related to the control work carried out on financial and economic activities in non-budget institutions and organizations that are not financed from the budget in the system of state bodies and organizations

2026 yilda davlat organi va tashkiloti tizimidagi budjet hisobidan moliyalashtirilmaydigan nobudjet muassasa va tashkilotlarda, jumladan Ma’rifat targ‘ibotchilar jamiyatida nazorat tadbiri o‘tkazildi. (9-jadval).

8. Identified systemic deficiencies, risks and measures taken to prevent and eliminate them (suggestions and recommendations)

During the control activities, cases of overpayment of incentive payments compared to the plan in 2025 were determined, and although the plan is specified in a separate line in the cost estimate in 2025, payments are being made at the expense of wages. In this matter, it is necessary to make appropriate changes to the UzASBO (Table 10).

9. Suggestions for strengthening budget discipline in the activities of state bodies and organizations, preventing risks, and increasing the effectiveness and efficiency of budget expenditures.

(Proposals on strengthening budget discipline, ensuring transparency, preventing risks and increasing the effectiveness and efficiency of budget expenditures in state bodies and organizations are presented.)

10. Suggestions for the development of the internal audit service.

Any system for the development of the internal audit staff should organize training courses for the staff of the internal audit service on the perfect use of the UzASBO program and centrally provide them with information.

11. Results of evaluation of the effectiveness of internal audit service employees.

Ichki audit xizmati xodimlarining faoliyati samaradorligini baholash natijalari bo‘yicha yig‘ma ko‘rsatkich 40 foizni, ya’ni qoniqarli baxo. (11, 11.1, 11.2, 11.3 va 11.4-jadvallar).

Islamov Hamid Abdumalikovich

15.07.2026