The authority of the Audit Department in the Autonomous Republic of Adjara extends to the legislative and executive branches of the Autonomous Republic, to the 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 submits reports to the Supreme Council on the implementation of the budgets of the Government of the Autonomous Republic of Adjara for the current and last year, as well as the report on the Draft Law on the Budget of the Autonomous Republic and the reasonableness and legality of the receipts and expenditures.
The department prepares financial, compliance and performance audit reports, develops recommendations for the improvement of internal control mechanisms and prevention of violations and shortcomings as well as for the improvement of relevant administrative-legal acts. In addition, the department examines the state of implementation of the issued recommendations.