The constitutional mandate of the State Audit Office is defined by Article 69 of the Constitution of Georgia
Article 69 – State Audit Office
1. The use and expenditure of budgetary funds and other public resources shall be supervised by the State Audit Office, with the purpose of facilitating the efficiency and accountability of public governance. It shall also be entitled to scrutinise the activities of other state bodies of fiscal and economic control and to submit proposals on improving tax legislation to Parliament.
2. The State Audit Office is led by the Auditor General, who shall be elected by a majority of the total number of the Members of Parliament for a term of 5 years upon nomination by the Chairperson of Parliament.
3. The State Audit Office shall be independent in its activity.
4. The State Audit Office shall be accountable to Parliament. Twice a year, together with the submission of preliminary and full reports on the execution of the State Budget, the State Audit Office shall submit to Parliament its conclusions on the Government report. Once a year, it shall submit to Parliament its own activity report.
5. The State Audit Office shall ensure the control of public funds by Parliament.
6. The competences, structure, procedure for the activity and guarantees for the independence of the State Audit Office shall be determined by the organic law.
