The Role and Significance of The Accounts Chamber of The Republic of Uzbekistan in Implementing State Financial Control

Abstract

The Accounts Chamber of the Republic of Uzbekistan (ACRU) is the country’s supreme audit institution and a keystone of the national architecture of public-sector accountability. Since the 2013 adoption of the Law “On the Accounts Chamber,” successive reforms—most recently the creation of the “State Audit” e-platform and the extension of external audit to the consolidated budget—have expanded the Chamber’s mandate and methodological arsenal. This article analyses the ACRU’s evolving legal foundations, organisational model, audit methodology, and practical results through the prism of the IMRAD framework. Drawing on legislative acts, official reports, and comparative INTOSAI guidance, it demonstrates that the Chamber has moved from ex-post verification of budget execution to a risk-based, results-oriented system encompassing financial, compliance, and performance audits. Empirical findings based on 2018-2023 data show a pronounced increase in the scope of audited public expenditure, a measurable rise in detected irregularities, and a notable improvement in the recovery of misallocated funds. The discussion highlights persisting challenges—limited access to extra-budgetary funds, fragmented internal audit in line ministries, and the need for further digital integration—while underscoring the Chamber’s role in fostering fiscal transparency and public trust.