Control activity of the Chamber of Accounts of the Republic of Azerbaijan
According to the general directions of the carried out financial-budgetary control covering functions of the Chamber of Accounts of the Republic of Azerbaijan, realization of the following kinds of audit are stipulated:
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1. Audit conducted in connection with the financial-budgetary control. It will be carried out with the purpose of documentary and actual check of the operations which are carried out with means of the state budget and off-budget state funds, correctness of reflection of its results in accounting and financial reports, receipts of the means gained from management, the order and a privatization of a state ownership in the budget.
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2. Audit conducted in connection with realized expert-analytical activity of the Chamber of Accounts. It will be carried out with the purpose of preparation of the conclusions, the information and offers of Accounting Chamber of the Azerbaijan Republic under projects of the state budget and budgets of off-budget state funds, on realization of financing it agrees the authorized state budget to the account of exchequer and use of means according to the established parameters, on movement of means of the state budget and off-budget state funds on bank accounts.
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3. Audit conducted in connection with financial expertise of international agreements. It is being carried out by order of Milli Mejlis or its permanent commission out with a view of definition of efficiency of the international contracts ratified Milli Mejlis, conformity of treaty obligations, to the current legislation and statutory acts.
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4. Audit conducted within the framework of financial-budgetary expertise. Provides check on under inspection objects of accounts of the accounting (financial) account, payment-settlement and other documents of the initial account from the point of view of the questions referred to functions and a field of activity of Accounting Chamber of the Azerbaijan republic. As a matter of fact, it is the audit of financial-economic activities spent according to inquiries and errands, received by Accounting Chamber of the Azerbaijan Republic from the appropriate bodies.
According to article 2 of the Law of the Republic of Azerbaijan "On the Chamber of Accounts", articles 21 and 22 of the Law of the Republic of Azerbaijan "About the budgetary system", in present time the Chamber of Accounts of the Republic of Azerbaijan carries out the control on performance of the state budget, prepares programs on various directions of control actions in connection with realization of the supreme audit of incomes and expenses of the state budget.
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