Audit Department in the Autonomous Republic of Abkhazia

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.

Phridon Shengelia

Head of Department

In August 2025, Phridon Shengelia has been appointed to the Head of Audit Department in the Autonomous Republic of Abkhazia. Having previously served as the Head of the Department of Defense, Public Order and Security, Deputy Head of the General State Services Audit Department, the Head of the same department, and acting Deputy Head of the Economic Activities Audit Department.

In 2008-2013 he worked at the private sector - an agricultural company, in 1998-2007 he held various positions in the Special State Protection Service of Georgia and the Ministry of Internal Affairs, in 1993-1997 he worked in the Chamber of Control of Georgia as a lawyer, chief lawyer, Deputy Head of the Legal Division, and a Deputy Head of Legal Assurance and Expertise Department.

He graduated with a BA from the Faculty of Law of Iv. Javakhishvili State University and Academic P. Gugushvili Georgian Economic and Humanitarian Institute in Finances and Credit. He completed professional trainings in corruption and fraud prevention, organizational, leadership and quality management at the German and Polish SAIs.