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LAW OF THE AZERBAIJAN REPUBLIC

of June 29, 2018 No. 1199-VQ

About Audit Chamber

(as amended on 29-06-2018)

According to Article 92 and Item 15 of part 1 of article 94 of the Constitution of the Azerbaijan Republic this law regulates the status, the legal basis of activities, managerial and organizational structure of Audit Chamber of the Azerbaijan Republic (further - Audit Chamber), and also its relations with objects of external state financial control and other parties in the field of ensuring the state control of legal, target and effective use of public funds and other state-owned property.

Chapter I. Basic provisions

Article 1. Basic concepts

1.0. For the purposes of this law the following determinations are used:

1.0.1. the supreme body of audit - the state body performing function of external state financial control;

1.0.2. external state financial control - the independent state control exercised by the supreme body of control of use of public funds and other state-owned property objects of external state financial control, the stipulated in Article 1.0.5 these Laws taking into account requirements of article 21.12 of this Law;

1.0.3. public funds - means of the government budget, means of off-budget state funds, state trust funds, public legal entities, the credits obtained under the state guarantee, state grants and technical assistance, means of off-budget funds of the organizations financed from the budget;

1.0.4. actions of external state financial control - the external state financial control exercised in the form of audit, analytical activities and monitoring;

1.0.5. objects of external state financial control - state bodies, off-budget state funds, municipalities, public legal entities, legal entities with shares (shares) of the state and (or) municipalities.

Article 2. Legal basis of activities of Audit Chamber

2.1. The legal basis of activities of Audit Chamber are the Constitution of the Azerbaijan Republic, the international agreements which participant is the Azerbaijan Republic, this law and other regulatory legal acts of the Azerbaijan Republic.

2.2. The Audit Chamber performs activities for external state financial control according to this law and methodical documents prepared by Audit Chamber on the basis of standards of the International organization of the highest auditny organizations (INTOSAI).

Article 3. Status of Audit Chamber

3.1. The Audit Chamber is the supreme auditny body founded by Millie Majlis of the Azerbaijan Republic according to article 92 of the Constitution of the Azerbaijan Republic which is accountable to Millie to Majlis and exercises constant external state financial control.

3.2. The Audit Chamber has separate balance, state-owned property, treasurer and bank accounts, seal with the image of the State Emblem of the Azerbaijan Republic and the name, the corresponding stamp and special forms.

Article 4. Principles of activities of Audit Chamber

Activities of Audit Chamber are based on the principles of legality, independence, collective nature, transparency, objectivity, justice and professionalism.

Article 5. Independence of Audit Chamber

5.1. The Audit Chamber has organizational and functional independence, and illegal intervention in its activities is inadmissible.

5.2. The Audit Chamber approves structure and the number of staff within the funds allocated by it from the government budget.

5.3. The Audit Chamber in connection with implementation of external state financial control shall not perform intervention which stops activities of objects of external state financial control.

Article 6. Activities of Audit Chamber

6.0. Activities of Audit Chamber consist in the following:

6.0.1. performs actions of external state financial control in the procedure established by the legislation;

6.0.2. draws the conclusion about projects and execution of the consolidated budget, including about the government budget and budgets of off-budget state funds (organizations), including about upper limit of the expenses of the consolidated budget calculated according to the budget procedure and about the privileges and exceptions provided in the Tax code of the Azerbaijan Republic;

6.0.3. carries out the regular analysis on the basis of results of actions of external state financial control for the purpose of strengthening of financial discipline, planning of activities for financial control, develops recommendations about enhancement of management state finance and the state financial control, and also on effective and purposeful use of public funds and other state-owned property;

6.0.4. cooperates with the organizations performing the corresponding functions in foreign countries and the international organizations, becomes the member of the international organizations of the supreme bodies of audit.

Article 7. Obligations of Audit Chamber

7.0. The Audit Chamber performs the following functions:

7.0.1. draws the conclusion according to the draft of the consolidated budget, including the government budget and budgets of off-budget state funds (organizations) and to the relevant bills, including of upper limit of the expenses of the consolidated budget calculated according to the budget procedure and also the privileges and exceptions provided in the Tax code of the Azerbaijan Republic;

7.0.2. draws the conclusion about annual statements and the relevant bills of execution of the consolidated budget, including the government budget and off-budget state funds (organizations);

7.0.3. performs actions of external state financial control on objects of external state financial control in the following directions:

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