STATE AUDIT OFFICE OF GEORGIA

AUDIT RECOMMENDATION IMPLEMENTATION SYSTEM (ARIS)

The State Audit Office has developed an electronic monitoring system for the implementation of recommendations in order to ensure a transparent and comprehensive coordination of the process, which will facilitate timely and appropriate fulfilment of the recommendations. The system contains all the necessary information and documents related to the process of implementation of recommendations.

The system transfers the process of issuing, implementing and monitoring recommendations into the electronic space. It includes both audit reports and deficiencies identified within the audit and recommendations for improving them. The system itself identifies the person responsible for the implementation of each recommendation, prepares an action plan for the application of recommendation, and submits the results to the State Audit Office. It should be noted that the management of budgetary organizations is involved in the system, which is able to monitor the fulfilment of each recommendation addressed to its respective institution and to be directly involved in the process.

In order to further strengthen the oversight role of the Parliament of Georgia and better implement audit recommendations, the recommendation system, with special access, includes the Parliament, which is able to review the status of implementation of the recommendations of any public institution. Access to the system enables the top management of the Parliament, parliamentary committees and staff of the Parliament to monitor and respond to audit recommendations in real time when necessary.