15 facts
International documents
  • The Lima Declaration on Guidelines on Auditing Precepts

  • The Mexico Declaration on SAI Independence

  • The UN General Assembly Resolutions 

Legal framework 
  • Constitution of the Republic of Azerbaijan
  • Law of the Republic of Azerbaijan “On the Chamber of Accounts”
  • Law of the Republic of Azerbaijan “On the Budget System”
  • Internal Regulation

Establishment 

Established in 1999 by Parliament, Article 92 of the Constitution of the Republic of Azerbaijan.


Inception 

Began to operate on 7 December 2001.

 


Members 

The Chairman, Deputy Chairman and 7 Auditors

 


Governing Board 

11 persons including Chairman, Deputy Chairman, Auditors and Heads of departments. 

 


Staff 

7 audit departments and 4 supporting departments.

 


Main areas of activity 

The CoA audits the approval and execution of the state budget,  management of the public property, giving disposal on the public property, inflow of funds obtained from privatization of public property, properly utilization of funds allocated to legal entities and municipalities from the state budget. 

 


Number of audits in recent 3 years 
  • 2014 – 82
  • 2015 – 81
  • 2016 - 64 

Number of pronouncements 

  • 2014 – 122
  • 2015 – 134
  • 2016 - 36

 


Quantitative indicators of activity in 2016

  • Decisions on starting audits – 77
  • Decisons on audit results - 76  
  • Pronouncements on audit results - 36
  • Proposals on improving the budgeting process to the Cabinet of Ministers - 9

 


Monetary indicators of activity in 2016

As a result of audit findings:

  • 11256,4 thousand manat, 75,0 thousand USA dollar and 17,8 thousand euro had been restored to the budget;
  • 282,0 thousand manat had been restored to SSPF; 
  • 4070,4 thousand manat worth unimplemented work were restored;
  • 625,3 thousand manat worth non delivered inventory and equipment had been restored in kind; 
  • the price of the procurement contract on implementation process had been reduced as 3881,5 thousand manat; 
  • 3605,7 thousand manat worth financing amount had been reduced; 
  • 5829,0 thousand manat worth receivables had been registered;
  • 193088,6 thousand manat worth work had been properly registered; 
  • 5672,9 thousand manat worth inventory and equipment had been registered; 

 


New types of audits 
  • Risk-based financial audit - 2 pilot audits in 2014.
  • Performance audit - 2 pilot audits in 2014.
  • IT audit- Relevant regulatory documents were developed. 

 


International membership
  • INTOSAI - April 2002
  • EUROSAI  - May 2002
  • ASOSAI  - June 2002
  • ECOSAI  - September 2002
  • The Council of SAIs Head of CIS member countries – June 2002
 

 


Bilateral Relations

The CoA has signed 10 Memorandum and Agreements on Bilateral Cooperation, the first in 2003, and the last one in 2015.

 


Regional Office

   The CoA holds Regional Office in Nakhchivan Autonomous Republic.