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The document ceased to be valid according to article 55 of the Law of the Republic of Tajikistan of June 22, 2023 No. 1977


of June 28, 2011 No. 749

About Audit Chamber of the Republic of Tajikistan

(as amended on 30-05-2017)

This Law regulates the questions connected with legal status, powers, organizational structure, tasks, the rights and obligations of Audit Chamber of the Republic of Tajikistan.

Chapter I. General provisions

Article 1. Audit Chamber of the Republic of Tajikistan

1. The Audit Chamber of the Republic of Tajikistan (further - Audit Chamber) is the supreme body of financial control of the Republic of Tajikistan booking substantive external audit according to execution of the State Budget and prepares offers on its enhancement.

2. Powers of Audit Chamber on carrying out substantive external audit extend to all branches of the government of the Republic of Tajikistan. The Audit Chamber has no executive, legislative, law-enforcement powers, and submits to the Constitution of the Republic of Tajikistan, this Law and other legal acts of the Republic of Tajikistan.

3. The Audit Chamber is not urged to estimate benefits and shortcomings of policy of the Government of the Republic of Tajikistan of the sphere of public finances and use of state-owned property. The Audit Chamber has the right to estimate realization of this policy and to represent the conclusions by results of this assessment.

4. The Audit Chamber is legal entity, has seal with the image of the State Emblem of the Republic of Tajikistan with the name and own symbolics. The permanent residence of Audit Chamber is the city of Dushanbe.

Article 2. Basic concepts

In this Law the following basic concepts are used:

- external audit - the audit booked independent in relation to the checked organization by auditors who, therefore, are not accountable to its management;

- efficiency audit - studying and the analysis of activities of object of audit regarding economy, productivity and effectiveness;

- effectiveness audit - studying and efficiency analysis of state programs, projects, activities and work of state bodies and state-financed organizations (further - the organizations) in achievement of their purposes and task performance;

- financial audit - the studying and the analysis of the financial reporting and accounting system of object of audit allowing the auditor to express opinion that all financial reporting is prepared according to requirements of the legislation on standards of accounting and the financial reporting;

- extrabudgetary funds - the money of the state which is not included in republican and local budgets and used for certain purpose and also the means which are at the disposal of the organizations, allocated not from republican and local budgets, and created at the expense of other sources;

- special means - the means received by the organizations in addition to the assignments allocated from republican and local budgets. Special means is income of the organizations gained from sales of products, performance of works, rendering services or implementation of other activities;

- inefficient use of means - inappropriate, uneconomical, unproductive use of means from republican and local budgets, and also extrabudgetary and special funds;

- conflict of interest - situation when private interests of the employee of Audit Chamber do not match requirements of fair and impartial accomplishment of its service duties.

Article 3. Legislation of the Republic of Tajikistan on Audit Chamber

The legislation of the Republic of Tajikistan on Audit Chamber is based on the Constitution of the Republic of Tajikistan and consists of this Law, other regulatory legal acts of the Republic of Tajikistan, and also the international legal acts recognized by Tajikistan.


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