BYUDJET YO‘QOTISHLARINING JARAYONLI LOKALIZATSIYASI: DAVLAT XARIDLARI TRANSAKSION SIKLINING XARITASI (PROCESS MAPPING)
DOI:
https://doi.org/10.5281/zenodo.22164536Abstract
The article analyzes the public procurement transaction cycle — from needs identification to treasury payment
— using the process mapping method and localizes budget losses at specific stages of the process. Unlike the “legal
violation/corruption” approach prevailing in the local literature, the study emphasizes passive losses arising from bureaucratic
inefficiency without criminal intent. The process established by the Law of the Republic of Uzbekistan “On Public
Procurement” (Law No. O‘RQ-684) is divided into seven stages, and for each stage, the mechanism of passive waste,
its determinant (according to the C = M + D − A model), and an observable red-flag indicator based on open data are
identified. As a result, a theoretical and methodological framework is proposed for the early detection of budget losses in
public procurement.
Keywords
public procurement, process mapping, passive waste, budget loss, red-flag indicators, preventive control, transaction cycle, Law No. O‘RQ-684.References
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