Azerbaijan

Mr. Vugar Gulmammadov
Chamber of Accounts of the Republic of Azerbaijan.
33 Kagani Street Baku AZ 1000, Republic of Azerbaijan.

Tel: +994 12 493 32 11

azerbaijan

Chamber of Accounts of the Republic of Azerbaijan

------------------------------- ------------------------------
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‚Äôs 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

  • Members of the Chamber of Accounts may be citizens of the Republic of Azerbaijan with higher education in the field of public administration, state control, law, economics and finance, with no less than 5 years of professional experience
  • Members of the Chamber of Accounts may not be persons having obligations to other states, convicted of committing grave and especially grave crimes, including, corruption offenses and crimes against the interests of service or crimes in the field of economic activity
  • Members of the Chamber of Accounts may not have direct kinship relation with the Chairperson of the Milli Majlis of the Republic of Azerbaijan, the Prime Minister of the Republic of Azerbaijan, the Chairperson of the Constitutional Court of the Republic of Azerbaijan, the Chairperson of the Supreme Court of the Republic of Azerbaijan, the Prosecutor General of the Republic of Azerbaijan, the Chairperson of the Board of the Central Bank of the Republic of Azerbaijan and heads of relevant executive authorities of the Republic of Azerbaijan, as well as among themselves;
  • Members of the Chamber of Accounts shall be prohibited to:

  • hold extra paid, electoral or appointed positions in public institutions and local self-governing bodies
  • engage in paid activities other than scientific, pedagogical and creative activities
  • engage in entrepreneurial activities personally or through other persons
  • participate in management of economic entities regardless of their organizational-legal form
  • use the information, logistical and financial means provided for the official use for personal or other purposes
  • receive additional payments for speeches made or articles written as a member of the Chamber of Accounts
  • take part in strikes and other actions that infringe the work of public institutions
  • Members of the Chamber of Accounts may not be members of any political party during their term of office. Members of the Chamber of Accounts must discontinue their membership in those parties when appointed as members of the Chamber of Accounts
  • Members of the Chamber of Accounts shall be forbidden to accept gifts from individuals and legal entities in pursuit of their official duties, except for gifts presented during official events. If a gift is presented in the course of official events, including the gifts presented due to reasons extraneous to the member of the Chamber of Accounts, s/he must hand over this gift to the Chamber of Accounts
  • Members of the Chamber of Accounts must take measures to prevent conflicts of interest that have arisen or may arise during the execution of their official duties
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;
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;
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

Image Gallery

click here

Contact Us

Syed Imran Baqir
Director
International Relations & Coordination
Email: saipak@comsats.net.pk
Tel : +92-51-9219177
Fax: 051-9224052


Mr. _______________
Deputy Director
International Relations & Coordination
Email: saipak@comsats.net.pk
Tel : +92-51-9208326
Fax: 051-9224052