The Report on the activity of the Chamber of Accounts of the Republic of Azerbaijan for 2009
 

The activity of the Chamber of Accounts in 2009 was carried out in accordance with legislative acts in effect, approved Work plan  and other relative normative documents.

Strengthening the financial potential of the country, at the result of purposeful economic policy though the continuation of global financial and economic crisis was specially noted in the report. It was also emphasized that managing financial resources and increasing the efficiency of its use under such conditions was one of the prioritized tasks and has turned into one of the most actual issues. More attention was paid to the transparency, openness to the public, efficiency and flexibility of state financial control and strengthening financial discipline during the use of state resources in order to carry out the works efficiently considered to this purpose.

It was noted that during the last two years the relevant amendments made to the Law of the Republic of Azerbaijan “On the Chamber of Accounts”, additional powers were given to the Chamber and this made opportunity for more flexible organization of its activity, implementing its structure, recruitment of more experienced and competent experts in the area of control, expanding the scope and increasing the number of control activities. Thus conducting 31 audits and 10 expert analytic activities in 2009 was provided, as well as 4 audit and 1 expert analytic activities were conducted in 2010 in connection with the finalizing the construction of new administrative building of the Chamber of Accounts and placing the staff in new administrative building.

It was noted in the report that the only Chamber of Accounts conducted control activities considered and approved by the Work plan  in 2009 as it was in previous years, questionnaires and proposals were not received in the reporting year from other resources considered in the legislation and during formation of Work plan.

25 meetings of the Board of Chamber were held in 2009 and relevant decisions on 83 issues were accepted regarding the execution of functional duties at those meetings, as well as conducting financial-budget control activities.

During the reporting year the Chamber of Accounts received 1269 documents from state organizations and different local and foreign organizations, as well as 677 documents from state organizations, 214 documents from foreign organizations, 279 documents from different local organizations, 24 documents from press bodies, 72 documents from state authority organizations and 3 documents in the form of telephoned telegrams.

Totally, 987 documents were sent from Chamber of Accounts to different addressees during 2009, as well as 28 documents to the state authority organizations, 421 documents to the state organizations, 362 documents to different local organizations, 155 documents to foreign organizations, 7 letters to press bodies, as well as 14 telephoned telegrams to separate addresses.

It was also noted that in order to organize the current activity of the Chamber in the needed level, strengthening staff capability and logical provision, recruitment of highly specialized staff, improving the work environment, implementing the methodological provision, development of normative-methodical documents and etc. issues were one of the activity of its activities.

In accordance with the execution of functions of the Chamber of Accounts determined by the legislation, the following indicated opinions in the area of expert analytic activity in 2009 were prepared and presented to Milli Majlis of the Republic of Azerbaijan:

-opinion to the draft Law of the Republic of Azerbaijan “On the execution of the state budget of the Republic of Azerbaijan in 2008” and to the annual report on the execution of the budget;

- opinion to the draft Law of the Republic of Azerbaijan “On the execution of the state budget of the Republic of Azerbaijan in 2010”;

- opinion to the draft Law of the Republic of Azerbaijan “On the execution of the state budget of the State Social Protection Fund of the Republic of Azerbaijan in 2010”.

Audit activities covering different activities were carried out during the reporting year in accordance with the Work plan  of 2009. These activities were conducted with the purpose of analyzing the formation and execution of the tax revenues in accordance with the legislation, timely and efficient use on the scope, structure and destination of resources allocated from the state budget, as well as determination of conducting financial transactions on these resources in accordance with the rules and periods determined by the legislation.

It was also noted in the report that some errors and gaps were revealed during the audits conducted by the Chamber of Accounts. During the budget proposals on receipts of the state budget on separate payment types the Chamber of Accounts observed that the forecasting indicators with the calculations were not fully supported, relevant gaps were made in conducting the accounting, payment surplus occurred as the result of making groundless decrease amount into the personal account page of the tax payer, the reasons of the loss of tax payers that operates with loss were not analyzed and additional turnovers, as well as the existence of object involved to the tax on possible cases, the requirements of normative legal documents regulating mobile tax audits and documentation of its results were fully observed, at the result of the tax control calculated additional resources and non payment of applied financial sanctions to the state budget caused the increase of debt amounts, the results of observations were not documented in accordance with the “Rules on conducting observations by chronometric method”, the relevant measures were not conducted on registering the properties of some tax payers in order to direct the demand toward the property, the composition of the transactions of the entity on bank service expenses indicated in the profit tax statements by tax payer was not analyzed though the orders were given on bank accounts, consideration mechanism of refund resources on VAT in financing and determination of rules of its reflection in accounting documents, the profit tax decreased due to the miscalculation of revenue, the state duties were not fully transferred in accordance with the scope defined by the legislation and it was not timely transferred to the state budget. Also during drafting the local expenditures and preparing forecasting by budget organizations the Chamber of Accounts revealed that the Law of the Republic of Azerbaijan “On state budget”, “the Rules of drafting state budget and its execution”, as well as the rules of conducting accounting and cash operations were not followed, a lot of adjustments were made later on due to wrong organization of forecasting on expenditure items and the resources were directed to other expenditure items, staff units were not combined with class room sets, the number of children were not taken into account while forming the groups for pre-school, the revenue and expenditure of goods into storehouse was not documented as demanded, groundless creditor and debtor debts were made, in some cases additional staff units were forecasted as the requirements of relevant normative-legal documents were not followed regulating the indicators of network, staff, contingent in budget organizations, additional and surplus salary was paid due to different reasons, appointment changes were made during the use of resources considered in estimate of expenses, awards and benefits were given on the accounts of economy of salary though it was not defined in the legislation, several errors were made during the calculations with executers, as well as errors and gaps as benefits, material contribution and secondments expenses were made though it was not considered. The Chamber also revealed that forecasting calculations on required state social insurance fees were not conducted substantially during the control activities, the requirements of relevant legislation were not fully followed in registration and accounting of insurers, the reception of reports on required state social insurance fees with insurers, registration of applications for appointing pensions, calculation of pension amounts in the accounting page of pensioner and preparation of payment tasks on pensions, as well as approval of length of insurance, archive applications, several errors were made in calculation of pension and financial sanctions, collection of debtor debts, as well as while calculating the pension the amount of benefits given for the temporary loss of labour ability, pregnancy and maternity is taken into account as revenue. A lot of gaps and errors were made during conducting state purchase. Also the Chamber revealed that in some cases considered price of purchased goods (works and services) were determined without following the requirements of the legislation, the origin of the goods to be purchased was not shown in price tables presented by the pretenders and in signed agreements regarding the purchase, the purchase agreements were not carried out, the notification on signing purchase agreement was not sent to the winning organization, the entities newly established or without experience on the area of tender were not proclaimed winner, in some cases goods and materials were purchased by transferring resources to the entities that do not participate in the purchase, the amount of tender was divided into parts and the purchase was executed by determination of price, the payment of affairs that do not exist in the price tables of tender was done, the criteria of affairs indicated in the proposal was changed, agreements were signed with entities and organizations after executing goods and services, the resources were spent without application of purchase method, wrong use of participation fee in the tender were observed during control activities. It also revealed that calculations reflecting the results of some financial economic transactions were not conducted in balance accounts in accordance with the accounting of capital investment, the price of not concluded construction were not reflected in financial reports, in some cases the price of repair construction affairs carried on the account of the resources of the state budget were decreased, the price of repair construction affairs on apartment fund and renovation of the city was not registered in the balance of the related organizations, agreements were signed with contractor organizations without the calculation of the price of the agreements, the forecasted amounts for  the payment of the fee for loss of apartment fund and the services of renovation works were decreased, the fee for carrying and elimination of waste was low calculated, the documentation of main funds was not conducted in accordance with the classification of main resources and the relevant delivery and surrender acts were not drafted, as well as in some cases advance and execution guarantee were not executed in accordance with the requirements of the agreement and etc.

The report of the Chamber also includes the information on the results of each control activity, at the same time the works done by the Chamber and auditees to eliminate the errors and gaps revealed in the auditees and etc. Also it was emphasized in the report that criminal case started on several facts were revealed at the result of the control activities, groundless resources were refunded to the budget by cash or transfer, additional repair-construction works were done, additional resources on tax and other compulsory payments were calculated into the state budget, the amount of financing to be allocated from state budget was decreased, registration of debtor debts and main resources was provided, as well as the staff, study group and groups established above the norm was cancelled, the relevant measures were done regarding the people who are guilty and etc.

It was noted in the report to organize the current activity of the Chamber of Accounts in accordance with the requirements of the Law of the Republic of Azerbaijan “On the Chamber of Accounts”, the Internal Regulation of the Chamber of Accounts and other related legislative acts, to conduct expertise of accepted law projects, to conduct the relevant measures for more flexible organization of relations with state authority organizations, including:

- Also it was recommended to the Chamber of Accounts to send immediately the relevant materials to the Office of General Prosecutor of the Republic of Azerbaijan once the law violations with criminal features were revealed during conducting the control over the use of the resources on destination if the resources allocated from state budget to legal people and municipalities,  giving the orders regarding it, executing the state budget and entrance of resources to the state budget obtained from the privatization of the state property, the management of state property with 7 item of the decree numbered 103 dated 22 June 2009 of the President of the Republic of Azerbaijan “On strengthening fighting against the law violations in connection with the corruption in the area of management of the property and resources of state and municipality”, also and the allocation of relevant experienced and professional experts on the request of the relevant prosecutor. 

- Following the execution of the duties arising from the Decree indicated and Memorandum of Understanding on Mutual Cooperation dated 1 December 2008 signed with the Chamber of Accounts and the Office of General Prosecutor of the Republic of Azerbaijan, the proposals were given to the related state bodies on making amendments to the relevant legislative acts and Order numbered 53 dated 13 July 2009 in order to organize close cooperation and achieve operative solution of the issues made.

- During reporting year the Chamber of Accounts presented the relevant proposals to the Ministry of Justice of the Republic of Azerbaijan on making relevant amendments to some legislative acts in connection with the execution of 8.1 item of the Decree numbered 103 dated 22 June 2009 of the President of the Republic of Azerbaijan.

- Also during reporting year the Chamber of Accounts presented its half-year and yearly reports to the Chairman of the Commission on Fighting Corruption of the Republic of Azerbaijan and the Prime Minister of the Republic of Azerbaijan regarding the works connected with the execution of the Order numbered 2292, dated 28 July 2007 of the President of the Republic of Azerbaijan “On increasing transparency and application of National Strategy on fighting against the corruption”.

- International scientific conference on “The role of transparency in effective managing the financial resources in the economy after crisis” was held in Baku on 16-17 October with the organization of the Committee of Economic Policy of Milli Majlis (Parliament) of the Republic of Azerbaijan, State Oil Fund, the Ministries of Finance and Tax, the Chamber of Accounts, Union of Economists of Azerbaijan and the Chamber of Auditors.

- the table reflecting the reception of citizens by chairman, deputy chairman and the head of staff in the Chamber of Accounts of the Republic of Azerbaijan in 2010, reception days and hours was approved by the Order numbered 93 dated 24 December 2009 of the Chamber of Accounts.

-r elevant profession degrees were given to 28 colleagues of the Chamber of Accounts in accordance with the Decree of the Chairman of the Chamber of Accounts numbered 810 dated 6 august 2008 on making amendments to “The collection of classification of main and subsidiary functions” approved by the Decree numbered 911 dated 4 august 2003 and “Rules on giving profession degrees to the civil servants in state bodies” approved by the Decree numbered 569 dated 3 September 2001 of the President of the Republic of Azerbaijan, to the Law of the Republic of Azerbaijan on “Civil service” in order to settle the issues arising from the measures related to the encouragement of civil servants;

- the management of the Chamber of Accounts as it happened before strengthened its attention towards the recruitment of competent and highly experienced experts on the area of control  and increase of ability and capabilities of the colleagues of the Chamber in the courses, seminars and trainings, following the rules of internal discipline and ethical rules;

- alongside with its current activity the Chamber of Accounts realized that the relevant measures were carried out in different areas in accordance with the Strategic Development Plan within Corporate and Public Sector Accountability Project (CAPSAP) realized in our country with the support of World Bank to achieve its targets and aims. It should be noted that, the measures directed to the development of the Chamber of Accounts forms a part of 2nd component “Public Sector Accountability” of CAPSAP. In order to provide the execution of these measures the decree on allocation of relevant grant as financial source was approved in State Secretariat for Economic Affairs (SECO) in December 2008.

- Memorandum of Understanding on mutual cooperation was signed between the Chamber of Accounts of the Republic of Azerbaijan and State Social Protection Fund of the Republic of Azerbaijan on 12 March 2009.

- during the reporting year under the guidance and initiative of the Chairman of the Chamber of Accounts the book “On Supreme Audit Institutions and their international organizations” was prepared and published. This book was the first on this topic in the world experience and reflected the information on the aims, duties and the activities of Supreme Audit Institutions of member countries of United Nations, International Organization of Supreme Audit Institutions (INTOSAI), European Organization of Supreme Audit Institutions (EUROSAI), Asian Organization of Supreme Audit Institutions (ASOSAI), African Organization of Supreme Audit Institutions (AFROSAI), Arabian Organization of Supreme Audit Institutions (ARABOSAI), Caribbean Organization of Supreme Audit Institutions (CAROSAI),  Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS), Pacific Association of Supreme Audit Institutions (PASAI).

It was also noted in the report that special attention was paid to organize the activity of the Chamber of Accounts in accordance with the requirements of INTOSAI standards and existed legislative acts, to hold the financial budget control activities in a high level and strengthen the control, to execute its functions and powers in accordance with the existed condition, to establish the relevant legislative base to regulate its activity following the execution of the requirements of 4th article of the Internal Regulation of the Chamber of Accounts and the preparation of normative methodical documents. Also “The rules on preparation and documentation of normative methodical documents of the Chamber of Accounts of the Republic of Azerbaijan”, “The rules on planning the activity of the Chamber of Accounts”, “The rules on the meetings of the Board of the Chamber of Accounts of the Republic of Azerbaijan”, “The rules on preparation, conducting and documentation of the results of financial budget control activities by the Chamber of Accounts of the Republic of Azerbaijan”, “The rules on drafting, consideration and approval of the report on the annual activity of the Chamber of Accounts”, “The rules on preparation of opinion of the Chamber of Accounts on relevant draft laws and annual report regarding the execution of the state budget”, “The rules on acquaintance of the colleagues of the Chamber of Accounts of the Republic of Azerbaijan with the information containing state secrecy and conducting clerical work regarding secret documents”, “The rules on involving the representatives of the state authority organizations, auditor organizations, independent auditors, experts and separate consultants on carrying out the functions of the Chamber of Accounts of the Republic of Azerbaijan”, “The rules on drafting, consideration and approval of the opinion of the Chamber of Accounts of the Republic of Azerbaijan to the Laws of the Republic of Azerbaijan on state budget and extrabudgetary state funds”, “The rules on the activity of the staff of the Chamber of Accounts of the Republic of Azerbaijan”, “The rules on conducting joint control activities of the Chamber of Accounts of the Republic of Azerbaijan with other state control bodies”, “The rules on organization and managing the web site of the Chamber of Accounts of the Republic of Azerbaijan”, “The rules on the activity of the working group for providing the activity of the web site of the Chamber of Accounts” were prepared and at the same time the Chamber gave its relevant opinion to the draft Law of the Republic of Azerbaijan on “State financial control” sent by the Cabinet of Ministries of the Republic of Azerbaijan.

It was noted in the report that strengthening the effective and flexible financial control and expansion of its effect, rational use of the state resources and increasing its effectiveness are one of the main factors. So it makes necessary conducting relevant measures to eliminate errors and gaps made by budget organization due to objective and subjective reasons during the use of state resources and gaps existed in the legislative acts and normative methodical documents. As the state financial budget organization the Chamber of Accounts applied to the Cabinet of Ministries of the Republic of Azerbaijan with 32 proposals to use economically the state resources, as well as to form the state budget accepting the development and integration in the area of public administration as one of its main duties, to use the resources on destination allocated from the state budget, to strengthen the state control over the management of the state property and resources, to develop the control mechanisms and increase the transparency in this area.

During the reporting year the Chamber of Accounts continued its works on international activity as strengthening the relations with INTOSAI and its Regional Working Groups as (AFROSAI, ARABOSAI, ASOSAI, CAROSAI, EUROSAI, OLACEFS, PASAI), as well as ECOSAI (Organization of Supreme Audit Institutions of Economic Cooperation (ECO), also with developing bilateral and multilateral cooperation with the Supreme Audit Institutions of many countries.

Thus, during the reporting year the Chamber provided the examination and the relevant opinions to drafts ISSAI 4000 (General Conception), ISSAI 4100 (Compliance Audit Guidelines for Audits Performed Separately from the Audit of Financial Statements), ISSAI 4200 (Compliance Audit Guidelines Related to Audit of Financial Statements) drafted by the sub committee on Compliance Audit of INTOSAI, “”The questionnaire on drafting key national indicators on each country and general management activity” prepared by the Working Group on Key National Indicators of INTOSAI, “The 6th questionnaire on Environmental auditing” drafted by the Working Group on Environmental Auditing of INTOSAI, the questionnaire drafted by the Working Group on Strategic Plan of EUROSAI, draft document “On Common Cooperation on Climate Change Audit” drafted by the Working Group on Environmental Auditing of EUROSAI, the document on application of “twinning” tool within the framework of Activity Programme on Azerbaijan in 2009 within European Cooperation and Partnership Tool, document from XI ASOSAI Assembly and IV Symposium, draft renewed statue and regulations of the Heads of board of Supreme Audit Institutions of CIS countries, draft “recommendations on conducting and organization of performance audit and on the use of Key National Indicators” drafted by the Expert Group on Key National Indicators attached to that organization, also the documents received from ECOSAI XIV meeting and other international organizations.

In accordance with the Work plan  of EUROSAI Environmental Working Group (EUROSAI WGEA) 2008-2011, the Chamber of Accounts of the Republic of Azerbaijan conducted coordinated parallel audits with 9 Supreme Audit Institutions of Europe (Audit Office of Cyprus, National Audit Office of Denmark, State Audit Office of Estonia, State Comptroller and Ombudsman Office of Israel, State Audit Office of Macedonia, Supreme Control Chamber of Poland, the Chamber of Accounts of Russian Federation, Federal Audit Office of Switzerland and the Chamber of Accounts of Ukraine).

The colleagues of the Chamber of Accounts participated at the II EUROSAI-ARABOSAI Conference held on “The role of SAIs in developing the activity of the state organizations” in Paris, the Republic of France in March of 2008 with the participation of 54 Supreme Audit Institutions of European Organization of Supreme Audit Institutions (EUROSAI) and Arab Organization of Supreme Audit Institutions (ARABOSAI) and the proposals of the Chamber of Accounts were included to the final documents of the conference.

The top officials of the Chamber of Accounts attended at the event on “External control” within developing and training the institutional capacity of SAIs of the countries where the TICA operates held on the base of cooperation of Turkish Court of Accounts and TIKA on 27 April-2 May of the reporting year and XIV Assembly of the Board of ECOSAI and IX Training Committee meeting held in Alma-Ata, Kazakhstan on 26-30 October 2009.

In 2009 the Chamber of Accounts in its international activity paid attention to the establishment and development of bilateral relations with the state financial control bodies of foreign countries. Thus, the Chamber of Accounts of the Republic of Azerbaijan received the relevant proposals on signing agreements and memorandums on cooperation from national Audit Office of Bulgaria, Chamber of Accounts of France, Supreme Control Chamber of Poland and other SAIs.

It was also noted in the report that the provision of openness, transparency and accountability are one of the main principles of the activity of the Chamber and it is regulated in accordance with the requirements of international practice and legislative acts in effect. Also the openness in the activity of the Chamber of Accounts of the Republic of Azerbaijan is carried out in accordance with the requirements of the valid legislative acts, as well as to the Laws of the Republic of Azerbaijan on “the Chamber of Accounts”, “On press”, “Obtaining information”, “The rules on preparation of the information on the activity of the Chamber of Accounts of the Republic of Azerbaijan and sharing it with media” and the other relevant normative legal documents. “The rules on preparation of the information on the activity of the Chamber of Accounts of the Republic of Azerbaijan and sharing it with media” was redrafted in order to regularly inform the media on the activity of the Chamber of Accounts and to provide the transparency on this direction and according to these rules the information sent by the press secretary in the form of press realize, information or as the news. The information was mainly placed on the web site in order to provide the efficiency in providing information on the activity of the Chamber of Accounts. During the reporting year the necessary information was timely and thoroughly placed on all sections of the web site, necessary materials on legislative and normative methodical provision that regulates the current activity of the Chamber, information, news, advertisements were provided and other necessary information covering the separate areas of the current activity was timely sent.

At the same time during the reporting year the public was informed by the Chamber via telephone and fax, on oral and written queries, as well as the information queries on the activity of the Chamber entered to the Chamber from separate information agencies and press agencies were responded in an appropriate manner, also the special attention was paid to the information communication provision of the Chamber.  
 
In order to organize effectively the activity of the Chamber 3621,1 thousand manats resources were considered in the state budget of 2009 and 2869,5 thousand manats of those resources were used, in other words budget forecasting of the Chamber was executed in the level of 79,2%. 
The section “Labour payment” from expenditure items were executed 75,5 % comprising 79,9 %  of total expenditures or cash execution was 2186,0 thousand manats against 2895,0 thousand manats assignment. The low level of cash execution on this item in 2009 was connected with the financial provisions of vacant positions.

The section “The purchase of goods (work and services)” were executed 94,3 % comprising 14,9 % in the composition of estimate expenditures or the cash execution was 510,2 thousand manats against 541,0 thousand mantas assignment. From these resources 140,5 thousand manats were used for the subsidiary section “Keeping the office”, 51,4 thousand manats were used for the subsidiary section “Secondment expenditures”, 57,9 thousand manats were used for the subsidiary section “Payment of fees of transport services”, 55,8 thousand manats  were used for subsidiary section “Payment of communal and communication services”, 204,6 thousand manats were used for the subsidiary section “Purchase of  consumption goods”. The resources on the last subsidiary section were used for the provision of the Chamber with inventories and equipments and improvement of the working environment of colleagues.
The section “Pensions and social benefits” were executed 80,7% comprising 1,2 % in the composition of estimate expenditures or the cash execution was 33,8 thousand manats against 41,9  thousand manats assignment.

The section “The purchase of non financial assets” were executed 99,9% comprising 3,7 % in the composition of estimate expenditures  or the cash execution was 134,2 thousand manats against 134,4  thousand manats assignment. Thus 4 cars, 11 computer sets, 6 notebooks, 7 printers and 15 other office equipments were purchased to the Chamber on this subsidiary section.

The section “The other expenditures” were executed 61,2 % comprising 0,24% in the composition of estimate expenditures or the cash execution was 5,3 thousand manats against 8,7 thousand manats assignment.

At the same time it should be noted that the administrative building situated at 33 Khagani street, Sabail district of Baku city was given to the balance of the Chamber of Accounts of the Republic of Azerbaijan with the order of the Cabinet of Ministries numbered 201, dated 28 July 2008 as the part of the purposeful policy of Mr. Ilham Aliyev, President of the Republic of Azerbaijan in the direction of  right and effective use from state resources for the stable and continued development of the government, right organization of reliable financial management and administrative activity, provision of transparency in this area, providing them with material technical provision. After that the relevant draft estimate documents were prepared with related state organizations, the resources were allocated from investment expenditures of the state budget with the relevant order of the Cabinet of Ministries of the Republic of Azerbaijan for the pulling down the old building and construction of the new administrative building. The great opportunities were opened to the effective activity of the colleagues in the new administrative building by creating favourable working environment for them. This once more confirms the permanent attention and care of Mr. Ilham Aliyev, head of the government toward the Chamber of Accounts. During the reporting year 2,2 million manats resources were allocated from the substantial resources investment expenditures of the state budget in connection with the finishing construction works of the new administrative building and the Chamber of Accounts of the Republic of Azerbaijan moved to the new administrative building on 21 December 2009.

As well as 50 thousand mantas resources were considered to the Chamber of Accounts of the Republic of Azerbaijan “On division of resources considered in the state budget of 2009 on the expenditures in connection with conducting international and republic activities” with the Order of the Cabinet of Ministries, numbered 39, dated 12 February.  International scientific practical conference on “The role of transparency on effective management of financial resources in the economy after the crisis” was held in Baku on 16-17 October with the Economic Policy Committee of Milli Majlis (Parliament) of the Republic of Azerbaijan, State Oil Fund of the Republic of Azerbaijan, Ministry of Finance of the Republic of Azerbaijan, Tax Ministry of the Republic of Azerbaijan, the Chamber of Accounts of the Republic of Azerbaijan, Union of Economists of Azerbaijan and the Chamber of Auditors of the Republic of Azerbaijan. Taking into account that the conference was held jointly with several organizations, 10,0 thousand manats from considered resources on estimate were spent.

It was also indicated in the report that 1288 Euro and 500 USD membership fees were paid to INTOSAI, EUROSAI, ASOSAI and ECOSAI by the Ministry of Finance of the Republic of Azerbaijan in 2009 on the request of the Chamber of Accounts.