Tajikistan

Name/Title of the SAI

Accounts Chamber of the Republic of Tajikistan

Street Address

Accounts Chamber of the Republic of Tajikistan

36,Rudaki Avenue
734025 Dushanbe
Tajikistan

Telephone No:

+992 37 227 47 26,

Fax No:

+992 37 221-51-60,

E-mail Address:

chairman@sai.tj , info@sai.tj

Web Page Address:

www.sai.tj

Name of the Head of SAI:

Mr. Hamralizoda Farrukh Mahmood

Title/ Designation of the Head of SAI:

Chairman

Telephone No. of the Head of SAI:

+992 37 227 47 26

Name of the Head of International Relations Department:

Azim Tursunov

Designation of the Head of International Relations Department

Head of Department

Telephone No. of Head of International Relations Department:

992 37 227 9101

Legal framework under which the SAI functions viz Constitution, Act of the Parliament, Presidential Order etc: (Please quote article/order number etc).

Law of the Republic of Tajikistan

“On the Accounts Chamber of the Republic of Tajikistan” dated 28 June 2011, № 749

Authority by whom the Head of SAI is appointed

The chairman of the Accounts Chamber is appointed by the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan upon the submission of the President of the Republic of Tajikistan

Authority by whom the Head of SAI can be removed:

The chairman of the Accounts Chamber is prematurely relieved of their duties by the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan upon a submission by the President of the Republic of Tajikistan

Manner in which the Head of SAI can be removed:

Under the Article 14, item 3 of the Law of the Republic of Tajikistan “On the Accounts Chamber of the Republic of Tajikistan”

Term (tenure) of office of the Head of SAI:

7 years

Status (position) of the Head of SAI:

First Deputy of the Prime Minister

Terms and conditions of appointment of the Head of SAI:

A candidate for the post of chairman of the Accounts Chamber shall:

- be a citizen of the Republic of Tajikistan;

- have a command of the state language;

- have completed higher education in economics or law;

- have occupied for no fewer than five years management posts in fields relevant to the mandate of the Accounts Chamber;

- be no younger than 35; and

-not have been convicted of a crime under the Criminal Code of the Republic of Tajikistan.

Privileges of the Head of SAI:

The Accounts Chamber chairman or, in his absence, the deputy chairman, is entitled to participate in and address plenary sessions of the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan on matters pertaining to the annual report of the Government of the Republic of Tajikistan on the implementation of the state budget, participate in parliamentary hearings on matters concerning the implementation of the state budget, and on other matters pertaining to the Accounts Chamber’s mandate.

Chairman of the Accounts Chamber:

·  Guides the activity of the Accounts Chamber, organizes its work, approves annual and current plans;

·  Leads meetings of the Accounts Chamber and signs its conclusions;

·  Represents the Accounts Chamber in the organs of the state power and abroad;

·  Annually reports back to the President of the Republic of Tajikistan and Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan on the activity of the Accounts Chamber;

·  Issues orders and instructions, admits and discharges members of the working staff of the Accounts Chamber, concludes economic and other agreements.

Mandate of the SAI:

The Accounts Chamber of the Republic of Tajikistan is the supreme audit body of the Republic of Tajikistan performing independent external audits to evaluate the execution of the state budget, and prepares proposals for perfecting it.

Forum to which audit reports of the SAI are submitted:

The Accounts Chamber shall present to the President of the Republic of Tajikistan and to the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan audit conclusions on the government’s annual report on its implementation of the preceding year’s budget. The report of the Accounts Chamber shall include its conclusions on:

-the execution of the budget from the standpoint of legality, economy and effectiveness; 

-the expedience and expected economic impact of changes in the level of government internal and external borrowing;

-the outcomes that loan guarantees given by the Government of the Republic of Tajikistan are expected to yield;

-there liability of financial accounting and reporting of entities expending state budget resources;

Each year the Accounts Chamber shall present to the President of the Republic of Tajikistan and to the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan an overall report on its audit activities.

Main functions, duties and powers of the SAI:

The Accounts Chamber presents its conclusions on the draft state budget and on the latter’s implementation in accordance with the established procedure.

The Accounts Chamber performs its audits for the purpose of providing objective information to the President of the Republic of Tajikistan and to the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan to assist in monitoring the government’s use of State budget funds received and expended, and its proper stewardship of State resources.

The following entities and activities are subject to audit by the Accounts Chamber:

- all entities financed from the State budget, including those that are partly or wholly self-financing;

-all entities in the capital of which the State holds a controlling interest;

-the National Bank and other state-owned banks of the Republic of Tajikistan; 

-extra-budgetary funds and State funded national programs;

-the State agency for social insurance and pensions;

-entities of all forms of ownership that receive State budget resources in the form of subsidies (on a non-refundable basis);

-the implementation of intergovernmental agreements with financial and other economic consequences;

-the privatization of State property, including implementation by the new owners of the privatization agreement with the State;

-the exploitation and utilisation of the natural resources of the Republic of Tajikistan, including the implementation of production-sharing agreements;

-the use of services and the servicing by the Government of resources derived from state borrowings and reserves in foreign currencies;

-state budget receipts from external sources and their utilisation for the purposes envisaged;

The basic objectives of audits by the Accounts Chamber are to assess:

-the extent to which financial management systems are reliable and to which the financial reports prepared by the relevant organization present a true and fair view (“financial audit”);

-the extent to which an entity, or a part thereof, has achieved its objectives (“performance audit”);

-the frugality and expediency with which the budget resources allocated to the concerned entity have been utilized (“effectiveness audit”).

Number of staff employed by the SAI:

15