Work worth 253.7 thousand manats at the National Archives Department was not completed on time (by October 10, 2025), and no penalties were applied.
“Elchi” reports that this is stated in the “State Audit” bulletin of the Audit Chamber.
According to the document, the audit revealed that despite a 10-month delay in the work, the 25.37 thousand manat penalty that should have been applied to the contractor company was not enforced.
The funds in question were not properly accounted for and were written off to the “other expenses” sub-account instead of the “short-term advances given” account.
The Chamber proposed applying penalties to the contractor for the delayed services, as well as making appropriate accounting adjustments to correctly record the funds reflecting the value of the work.
In addition, according to the audit results, the failure to submit the Center’s financial statements for 2023-2024 on time, which were necessary to put the documents in order, affected the consolidated financial indicators. As a result, the “Income from exchange operations” item was understated by 505,468 manats, and salaries and other employee-related expenses were understated by 450,407 manats.
The Audit Chamber’s recommendations noted that control over the full and timely fulfillment of obligations under contracts concluded by the National Archives Department should be strengthened. It was also recommended to improve control mechanisms in subordinate entities regarding the preparation of financial statements, the organization of analytical and synthetic accounting, as well as the correct compilation of revenue and expenditure estimates for extra-budgetary funds.