Tazabek — The Accounts Chamber did not obtain sufficient audit evidence to express an opinion on the reliability of the consolidated financial statements of public sector organizations for 2025. This is stated in the report on the audit of the execution of the republican budget.
The reason was the lack of fully formed reporting and the incomplete transition of budgetary institutions to an automated centralized accounting system. At the time of the audit, the Central Treasury did not provide the Accounts Chamber with complete consolidated financial statements for 2025.
The system was put into commercial operation on May 1, 2024, but its full operation was not ensured. According to the Central Treasury, as of July 15, 2026, 1,476 out of 2,077 budgetary institutions, or 71%, completed reporting through the system. Another 601 institutions have not completed this work.
In addition, for the first half and nine months of 2025, consolidated financial statements were not prepared either in the new system or in the previously used 1C program. According to the auditors, this prevented the timely identification of errors and discrepancies in accounting and affected the timing of the preparation of annual reports.
The document notes shortcomings in the organization of implementation and control on the part of the Ministry of Finance and the Central Treasury, software deficiencies on the part of the state-owned enterprise Infosystems, as well as untimely preparation of reports by budgetary institutions. In particular, the system lacked a mechanism for using an electronic digital signature.
A special note concerns the report on the execution of the republican budget for 2025. The Ministry of Finance sent it to the Cabinet of Ministers on time — April 17, 2026. However, the document did not contain information on receivables and payables of budgetary institutions provided for by the Budget Code. Auditors regarded this as incomplete disclosure of information, reducing the transparency of budget reporting.
Based on the results of the audit, it was recommended to complete the transition of institutions to the new system, eliminate its shortcomings and introduce electronic signatures. It was also proposed to strengthen control over the timing and completeness of reporting, supplement the budget execution report with information on debt and send it to the Cabinet of Ministers.
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