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Legislation

The Constitution of Georgia

Date modified: 21:12:2018

The mandate of the State Audit Office (SAO) of Georgia is laid down in the Article 97 of the Constitution of Georgia:

Article 97

1. The State Audit Office shall supervise the use and expenditure of public funds and other material values. It shall also be authorized to examine activities of other state institutions of financial and economic control, submit proposals on improving tax legislation to the Parliament.

2. The State Audit Office shall be independent in its activity. It shall be accountable to the Parliament. The Auditor General of the State Audit Office shall be elected for a term of five years by the Parliament of Georgia by the majority vote, upon the submission of the Chairman of the Parliament. The ground and procedures of his/her dismissal shall be defined by the Constitution and law.

3. Twice a year, while submitting the preliminary and full report of budget fulfillment, the State Audit Office of Georgia shall deliver a presentation on government report to the Parliament, and it shall submit a report of its activity once a year;

4. The authority, organization and rules of procedure, guarantee of independence of the State Audit Office shall be determined by law.

5. Other bodies of state control shall be set up in accordance with law
See the Constitution of Georgia: