PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of December 18, 2025 No. UP-252

About additional measures of further enhancement of activities for the state audit and financial control

For the purpose of increase in the country of effectiveness of reforms and efficiency of the budgetary funds allocated for their realization, means of the public external debt, application of the best foreign practices, expansion of scale of digitalization in the field of for further strengthening of control of budgeted expenses of state bodies and organizations, and also in the field of for improvement of quality of the state audit and financial control I decide creations of system of training of qualified personnel:

I. Purposes

1. Determine the main objectives of enhancement of activities for the state audit and financial control:

(a) enhancement of the country of national system of the state audit harmonized with interests on the basis of international standards and the best foreign practices, and also expansion of international cooperation;

(b) preparation of offers on the prevention of cases of violation of the law and elimination of system problems by digitalization of activities for the state audit and financial control and implementations of technologies of artificial intelligence;

(c) training of competent and qualified personnel in the direction of the state audit.

II. Expansion of international cooperation

2. For the purpose of improvement of quality and efficiency of activities of Audit Chamber according to international standards, and also raisings of her authority at the international level by strengthening of ties with the international organizations to implement since January 1, 2026 practice of carrying out external assessment of activities of Audit Chamber at least once in each 5 years.

3. Determine that:

(a) external assessment of activities of Audit Chamber is carried out:

(i) on the basis of methodologies of the International organization of the supreme bodies of audit (INTOSAI) and other organizations recognized at the international level;

(ii) within agreements the supreme bodies of audit of the international organizations or the foreign states;

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