The authority of the Audit Department in the Autonomous Republic of Abkhazia extends to the legislative and executive branches of the Autonomous Republic, to local self-government entities within its territory, as well as to the legal entity under public law established by the Autonomous Republic or local self-government entity within its territory. In addition, it conducts audits of enterprises created by local self-government with 50 percent or more equity participation.
The department annually reports to the Supreme Council of the Autonomous Republic on the results of the audit of Autonomous Republic's budget spending and execution.
In addition, the department submits reports to the Supreme Council on the implementation of the current year and last year budgets of the Government of the Autonomous Republic of Abkhazia.
