The department oversees budget execution by self-government entities, as well as spending and use of property and funds. The department carries out audits of enterprises created by 50% or more equity participation by local self-government bodies as well as local self-government entities.
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; Examines the state of implementation of the issued recommendations.
The department carries out the tasks assigned to it through the following divisions:
Audit Division of Self-Government Entities of Tbilisi and Eastern Georgia;
Audit Division of Self-Government Entities of Western Georgia.