The preliminary investigation into the criminal case against S.M. Ahmadov established that the aforementioned individual, while working as the Chief Accountant of the Institute of Botany, Physiology and Genetics of Plants of the National Academy of Sciences of Tajikistan, committed intentional crimes by abusing his official position under the following circumstances.

Thus, Ahmadov S.M., acting as a financially responsible person during his employment, in collusion with the accountant of the aforementioned Institute, F.S. Ismati, developed a plan to embezzle budgetary funds through the salaries of teachers and other expenses. Subsequently, these individuals, acting intentionally and for the purpose of obtaining illegal benefits, during the period of 2023–2025, by falsifying accounting documents on multiple occasions, recorded the amount of 1,046,366 somoni in the Institute’s reports as payment of salaries and other expenses. They then transferred these funds to their personal bank cards, later withdrew the cash, and misappropriated it, thereby causing particularly large material damage to the state.

In connection with this fact, a criminal case was initiated against Ahmadov S.M. and Ismati F.S. under Article 245, Part 4, Paragraph «b» and Article 323 of the Criminal Code of the Republic of Tajikistan. The criminal case, together with the approved indictment, has been sent to court for consideration on the merits.

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