| Name/Title
of the SAI: |
Chamber
of Accounts of the Republic of Azerbaijan. |
| Street
Address: |
33 Kagani Street Baku AZ 1000, Republic
of Azerbaijan. |
| Telephone
No: |
Tel: +994 12 493 32 11 |
| E-mail
Address: |
office@sai.gov.az; international@sai.gov.az |
| Web
Page Address: |
www.sai.gov.az |
| Name
of the Head of SAI: |
Mr. Vugar Gulmammadov |
| Title/
Designation of the Head of SAI: |
Chairman |
| Department of International Activities, Training and Methodology: |
Ms. Fargana Aliyeva |
| Telephone
No: |
Tel: +99412 498 01 82 |
| Legal
framework under which the SAI functions viz Constitution, Act of the
Parliament, Presidential Order etc: (Please quote article/order number
etc). |
The Chamber of Accounts is the permanently functioning supreme audit institution, established by the Milli Mejlis of the Republic of Azerbaijan under Article 92 of the Constitution of the Republic of Azerbaijan which reports to the Milli Majlis of the Republic of Azerbaijan, and executes external public financial controls. Law of the Republic of Azerbaijan on the Chamber of Accounts. |
| Authority
by whom the Head of SAI is appointed |
The Members (the Chairperson, the Deputy Chairperson and 5 Auditors ) of the Chamber of Accounts are appointed by the Mili Mejlis of Azerbaijan Republic. |
| Manner
in which the Head of SAI can be removed: |
The
Chairperson of the Chamber of Accounts can be dismissed from his position
prior to the expiry of the his terms in case of:
- applying for resignation from the office;
- being appointed to another position or being elected to an elective body;
- the court has a legally enforced judgment on them or there’s an enforceable decision on imposition of compulsory medical measures about them;
- being appointed to the position in violation of the requirements set forth in Article 12 of this Law;
- inability of performance of duties due to full loss of ability to work for more than six months continuously;
- termination of the citizenship of the Republic of Azerbaijan, acceptance of the citizenship of another state or making commitment to another state;
- inability or limited ability to work confirmed by a court decision;
- declared by the court dead or missing;
- brought to disciplinary responsibility in accordance with Article 30.2.3 of the of the Republic of Azerbaijan on the Chamber of Accounts;
- death;
|
| Term
(tenure) of office of the Head of SAI: |
Seven years |
| Requirements for Members of the Chamber of Accounts |
|
| Privileges of the Head of SAI: |
The Chairperson of the Chamber of Accounts shall:
- manage the Chamber of Accounts and organize its work;
- convene and preside over meetings of the Board of the Chamber of Accounts;
- make allocation of works among the members of the Chamber of Accounts;
- approve the organizational structure of the Chamber of Accounts, charters of structural subdivisions, number of staff, and estimates of income and expenditures;
- establish local structure of the Chamber of Accounts in Nakchivan Autonomous Republic;
- issue directives, orders, instructions, and assignments for the activities of the Chamber of Accounts;
- hire and dismiss the heads and the staff of the Office of the Chamber of Accounts, structural subdivisions and heads and employees of the Nakhchivan Autonomous Republic and solve issues relating to their encouragement, staff capacity building and disciplinary punishments;
- present the opinions, reports, information and proposals of the Chamber of Accounts to the Milli Mejlis of Azerbaijan Republic;
- resolve the issues related to the involvement of representatives of state bodies, as well as the contract-base involvement of audit firms, independent auditors and specialists in the execution of the powers of the Chamber of Accounts;
- provide interaction of the Chamber of Accounts with state bodies, institutions with relevant functions in foreign countries and international organizations;
- represent the Chamber of Accounts in relations with government agencies, institutions with relevant functions in foreign countries, and international organizations, as well as legal and physical persons;
- present annual reports on the activities of the Chamber of Accounts to the Milli Mejlis of Azerbaijan Republic;
- establish an Ethics Committee that deals with ethical issues concerning the members of the Chamber of Accounts;
- exercise other powers defined by law;
|
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| Activity Areas of the Chamber of Accounts: |
The activity areas of the Chamber of Accounts are as follows:
- execute external public financial control measures as defined by law;
- issue opinions on drafts of consolidated budgets including the upper limit of the consolidated budget expenditure calculated in accordance with budget rules and the concessions and exemptions provided in the Tax Code of the Republic of Azerbaijan, as well as of state budgets and budgets of extra budgetary funds (institutions) and their execution;
- conduct regular reviews to strengthen financial discipline, improve financial control methods and plan financial supervision activities on the basis of the outcomes of its external public financial control measures, provide recommendations on how to improve the financial management and public financial controls as well as on how to ensure the effective and targeted use of public funds;
- cooperate with the institutions with similar functions in foreign states and with international organizations, become a member to international organizations of the supreme audit institutions;
|
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| Forum to which audit reports of the SAI are submitted: |
Milli Mejlis (Parliament) of Republic of Azerbaijan.
|
| Duties of the Chamber of Accounts: |
The Chamber of Accounts shall fulfill the following duties:
- issue opinions on the drafts of consolidated budgets, including the upper limit of the consolidated budget expenditure calculated in accordance with the budgeting procedure and the concessions and exemptions provided in the Tax Code of the Republic of Azerbaijan, as well as the State Budget and budgets of extra budgetary funds (institutions) and relevant draft laws
- issue opinions on annual reports on the execution of the consolidated budget, as well as the State Budget and budgets of extra-budgetary state funds (institutions), and on relevant draft laws
- execute external financial control measures at the subjects of public financial control in the following areas
- predict, calculate, pay the revenues of the consolidated budget as well as the State Budget and extra-budgetary state funds (institutions), and the revenues by the external public financial control subjects, and perform other obligations
- predict, calculate, execute the expenditures of the consolidated budget as well as the State Budget and extra-budgetary state funds (institutions), and the expenditures by the subjects of external public financial control, and perform other obligations
- legitimate, purposeful, effective and intended use of funds allocated to legal entities from the consolidated budget, as well as the state budget and budgets of extra-budgetary funds (institutions)
- administration of state property
- public procurements
- public investments
- use of funds allocated to state programs and projects
- purposeful and effective use of grants and financial (technical) assistance
- use and management of funds allocated to environmental protection, prevention of natural disasters and elimination of its results
- management of domestic and foreign debt, fulfillment of debt liabilities raised by state guarantee, compliance with the terms of the concluded contracts, execution of liabilities on funds granted to foreign countries and individuals
- state orders
- formation, acquisition, and use of funds for extra-budgetary activities
- administration or transfer to administration of the free balance of the single treasury account during the budget year
- report to the Milli Majlis of the Republic of Azerbaijan and the relevant executive authority on the results of external public financial control measures
- execute appropriate measures defined by law based on the decisions made by the Board of the Chamber of Accounts on the outcomes of external public financial control measures
- render opinion on drafts of normative legal acts presented by relevant executive authority and the Milli Mejlis of the Republic of Azerbaijan, which regulate the financial sphere, and of international agreements to which the Republic of Azerbaijan is a party
- render semiannual and annual information to the body (institution) defined by relevant executive authority concerning the analysis of state budget
- follows state, commercial, tax, bank secret, also confidentiality regime in its activity
- execute relevant anti-corruption measures as stipulated by law
- execute relevant anti-corruption measures as stipulated by law
- interact with state authorities in the fight against law violations
- report its activities annually to the Milli Majlis of the Republic of Azerbaijan
- fulfill other tasks defined by the legislation
|
| Number of staff employed by the SAI:font> |
The Chairman, Deputy Chairman, 5 Auditors (members) and 136 staff members
|
