The audit of projects and grants financed by the budgetary funds of the Republic of Uzbekistan, the World Bank, the Asian Development Bank (ADB), UNDP, and other non-profit organizations has its own specifics.

The audit is conducted in accordance with auditing standards.

The audit plan for projects and grants is developed based on guidelines or technical assignments according to the requirements of the World Bank, ADB, UNDP, and includes audits of reports on the sources of funds and their usage, auditing of accountable accounts, evaluation of the applied accounting policy and significant calculations, as well as a comprehensive assessment of the presentation of financial statements.

Additionally, the presence of adequate supporting documentation is checked:

• Regarding expense statements confirming reimbursement requests.
• Expenses indicated in requests for financing.