Activities by SAI Azerbaijan

Activities by SAI Azerbaijan

The 15th year history of the Chamber of Accounts of the Republic of Azerbaijan

The ceremonial anniversary event held on 15th December 2016 was dedicated to the 15th activity of the Chamber of Accounts of the Republic of Azerbaijan. This important event was participated by the representatives of Milli Majlis (Parliament) of the Republic of Azerbaijan, the former chairmen of the Chamber of Accounts, as well as the delegation of the Turkish Court of Accounts and the representatives of international organizations in Azerbaijan and the jubilee congratulations expressing the heartfelt wishes of other Supreme Audit Institutions to the Chamber.

Also, at the event, the colleagues of the Chamber of Accounts were presented with the orders and medals awarded with the Order of the President of the Republic of Azerbaijan. The state civil servant ranks cards were also presented. The achievements of the staff working for a long-term period in the Chamber were also noted.

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The Chamber of Accounts of the Republic of Azerbaijan as the Supreme Audit Institution is the only executer of external state audit function in public finance management in the country, and was established by Milli Majlis of the Republic of Azerbaijan and commenced its activity in 2001.

The Chamber of Accounts was established based on the appropriate Article of the Constitution of the Republic of Azerbaijan and within the legislative framework providing its activity, which include the Law of the Republic of Azerbaijan on the Chamber of Accounts, the internal regulation of the Chamber of Accounts, the separate normative documents of state budget legislation, etc. Alongside, the Chamber of Accounts having close cooperation with other SAIs guides the principles of international declarations and runs the lasting works for the development of relevant national legislation in this direction.

The legislative framework of the Chamber was strengthened and its powers were expanded following amendments and changes to the Law “On the Chamber of Accounts”. In addition, the Chamber was given powers to issue notifications to the relevant government authorities, heads of organizations conducting financial control activities and heads of other relevant departments and entities on eliminating flaws discovered in financial control activities, paying for the damage inflicted on the government and bringing to account those who are responsible for breaking the law, and if not executed unreasonably with the decision of the Chairman the representations shall be submitted on ceasing operations except the defended expenditure items considered in the legislation on treasury and bank accounts of those public authorities, entities and organizations.

The Chamber of Accounts builds its activity on the principles of legality, transparency, accountability, collegiality, independence, objectivity and fairness. Long term capacity building of the Chamber of accounts is one of its strategic tasks and for this purpose the Strategic Development Plan was drafted.



The Strategic Development Plan of the Chamber of Accounts for 2015-2017 covers the main factors indicated in “Azerbaijan – 2020: The vision of the future” Development Conception and UN Resolutions 66/209 and 69/228 and which will affect the activity of the Chamber of Accounts of the Republic of Azerbaijan.

The last international project held by the Chamber of Accounts focused its main attention on the introduction of Performance auditing, upgrading financial auditing, strengthening legislative and standards framework, implementation of human resources and training.

Besides this, the Chamber of Accounts prepared performance audit manual, performance audit methods guidance, Performance audit strategy for 2015-2016, Pilot audit reports on performance audits, financial audit manual, Financial audit strategy for 2015-2017, Information technology audit strategy for 2015-2017, report on cost benefit analysis on implementation of computer assisted audit techniques and translated 49 standards (ISSAIs) to Azerbaijani language.

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