Parliament and Supreme Audit Institution ensures adequate oversight in Azerbaijan
International Budget Partnership organization disclosed Open Budget Index by countries and reports prepared on the basis of Open Budget Survey 2017 .
Open Budget Index is calculated based on internationally accepted measures and using 109 equal indicators to measure budget transparency. Sub score inside Open Budget Index is presented to identify how effectively legislature and Supreme Audit Institution ensure budget oversight based on their necessary and important role in control of planning of the budget in the national constitutions and laws and its execution.
For information it should be mentioned that , in the report issued in 2015 in terms of budget oversight the activity of the legislature was assessed with 37, but the activity of the Supreme Audit Instituion with 50 points.
In the last report presented in January, 2017 the activity of the legislature and Supreme Audit Institution of the Republic of Azerbaijan was evaluated with 63 points out of 100, as well as, it was mentioned that budget oversight is adequate.
The activity of the Chamber of Accounts as the Supreme Audit Instituion of the Republic of Azerbaijan regarding budget oversight is evaluated with 83 points out of 100. In the evaluation, conduction of all types of audit namely compliance, financial and performance audits ( as a pilot), also preparation of short review reflecting main results of the report (regarding public awareness) on annual activity by the Chamber of Accounts are evaluated with 100 points.
It should be mentioned that, in 4 of 5 reports issued on Open Budget Index the activity of the Chamber of Accounts in this regard was evaluated more actively in comparison with previuos periods.