In the restoration and construction projects in Jabrayil and Zangilan, an additional 1.8 million manat was spent due to increases in contract prices, salary supplements, and the value of works in procurement agreements with suppliers.

The Chamber of Accounts has revealed instances of violations in the reconstruction works in Karabakh. According to the results of an audit covering the years 2021-2023 and the first quarter of 2024, the extent of misappropriation in the implementation of state-funded projects amounted to 1.8 million manat.

The audit covered the allocation of 156.6 million manat to the public legal entity "Restoration, Construction, and Management Services in Jabrayil, Gubadli, and Zangilan districts." During the mentioned years, the execution of state-ordered obligations amounted to 8.5 million manat, while the funds allocated for project implementation amounted to 148.1 million manat.

According to the report, the inclusion of volumes exceeding the project specifications in the estimates and contracts for the construction of non-residential facilities and 2, 3, 4, and 5-room individual residential houses in the Horovlu village settlement of Jabrayil district resulted in an overall increase of 996,046.52 AZN in the contract value.

In 2022, the application of the single-source procurement method for the execution of state-funded obligations led to a significant number of procurement contracts being awarded without determining the estimated cost. This resulted in violations of legal requirements governing public procurement and disrupted fair competition in the procurement process.

The report states that for the "Construction of a Residential Complex in Zangilan City" project, the inclusion of excessive work volumes in the cost estimate documents and contract, as well as the repeated inclusion of construction material costs in certain work items despite already being accounted for, led to an increase of 146,942.89 AZN in the contract value. Additionally, the same type of work was included in the contract at different prices, further contributing to the inflated costs.

In Aghali village of Zangilan district, due to the improper application of the salary supplement established by legislation for specialists working in the liberated territories within the structure of the Service, an excess payment of 137,258.71 AZN was made without proper justification in the payroll calculations.

The provision of services exceeding the contractual obligations for the procurement of transportation services and the payment for these additional services not only violated the contract terms but also led to a breach of the legislation regulating public procurement.

The procurement process for the construction and installation of three temporary residential settlements for service use was carried out without determining the estimated cost in accordance with the legislation. The tender was announced for two lots, and the cost of identical equipment was included in the scope of work for both procurements, leading to the signing of corresponding contracts. This not only violated the legal requirements governing public procurement but also resulted in a 522,270.36 AZN increase in the contract value agreed with the supplier.

The Audit Opinion of the Chamber of Accounts stated that, apart from the discrepancies highlighted in the conclusion of the report, other audit subjects comply with the applicable criteria in all material aspects.