SCIENCE & INNOVATION

AUDITS OF STATE PURCHASES AND CONTRACTS CONCLUDED ON THE BASIS OF COMPETITION IN BUDGETARY ORGANIZATIONS

16.12.2022 International Scientific Journal "Science and Innovation". Series A. Volume 1 Issue 8

A. Ostonokulov , M. Maxamadaliyeva

Abstract. This article examines the procedure for public procurement in budgetary organizations, its theoretical and methodological foundations within the framework of the legislation, and also examines analytical data on internal audits of bidding contracts concluded on the basis of public procurement. A practical case of ensuring the transparency of the budget process is considered on the example of the activities of the Accounts Chamber of the Republic of Uzbekistan, which is the highest body of state external audit and financial control. In addition, a comparative analysis of the experience of foreign countries in public procurement and audit of procurement, features of the procurement system was carried out, as well as issues of improving the existing public procurement system in the Republic of Uzbekistan based on analytical audit activities.

Keywords: audit control, budget organization, contract, public procurement, procurement system, state budget, tender sales, transparency.