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Legislation

The Law of Georgia on State Audit Office

Date modified: 21:12:2018

The State Audit office (SAO) is the supreme audit institution, responsible for performing audit. The general goals of the activity of the SAO shall be: promote efficient and effective public spending, to protect national wealth, property of state of autonomous republics and local (municipal) entities; to improve management of public finances.
 
The SAO conducts financial monitoring of the political parties, within the competencies defined in The Organic Law of Georgia on "Election Code of Georgia” and "Political Union of Citizens.”
 
The SAO shall be independent in its activities. Any interference in or/and control of its activities and request for reports related to its activities shall be inadmissible, if this is not explicitly provided for by the law. Any political pressure as well as any other actions that may encroach on its independence shall be prohibited.
 
The SAO shall be independent in terms of its institutional subordination, funding, operation and organizational setting. The status, mandate and procedures are guaranteed by the "Law of Georgia on State Audit Office”.