On the State Audit Office

Organic Law of Georgia

On the State Audit Office

Law of Georgia No. 6550 of 22 June 2012 – website, 29.06.2012

Constitutional Law of Georgia No. 2071 of 23 March 2018 – website, 02.04.2018

Article 1. Purpose of the Law🔗

In accordance with the Constitution of Georgia, this Law determines the status, powers, structure, rules of operation and guarantees of independence of the State Audit Office.

Law of Georgia No. 5294 of 24 November 2011 – website, 01.12.2011

Law of Georgia No. 6550 of 22 June 2012 – website, 29.06.2012

Law of Georgia No. 3382 of 5 September 2018 – website, 24.09.2018

Law of Georgia No. 1314 of 17 December 2025 – website, 23.12.2025

Article 2. Definition of terms used in the Law🔗

The terms used for the purposes of this Law have the following meaning:

a) (removed – 24.11.2011, No. 5294);

b) (removed – 24.11.2011, No. 5294);

c) (removed – 24.11.2011, No. 5294);

d) (removed – 24.11.2011, No. 5294);

e) (removed – 24.11.2011, No. 5294);

f) financial audit includes:

f.a) examination and assessment of the report and reporting of the audit object and issuance of an audit report;

f.b) examination and assessment of the report and reporting of the Government of Georgia and issuance of an audit report;

f.c) examination of the compliance of activities and financial systems with the legislation of Georgia;

f.d) examination of the internal control and internal audit function;

f.e) examination of the proper and conscientious management of the audit object;

f.f) study and assessment of any matter arising from the audit and submission of a report that is of particular importance for improving the management of public finances;

g) compliance audit includes examination and assessment of the lawfulness and expediency of the activities of the audit object and issuance of an audit report;

h) performance audit includes examination and assessment of the economy, efficiency and effectiveness of the activities of the audit object and/or of the implemented programmes/projects and issuance of an audit report;

i) auditor – an employee of the State Audit Office who performs an audit in accordance with the procedure established by this Law;

j) auditor-intern – a person who is appointed as an intern to a position provided for by the staff list in the State Audit Office and who performs an audit in accordance with the procedure established by this Law;

k) audit object – a person, body, organisation and/or institution to which the authority of the State Audit Office established by this Law extends.

Law of Georgia No. 5294 of 24 November 2011 – website, 01.12.2011

Law of Georgia No. 6550 of 22 June 2012 – website, 29.06.2012

Article 3. Independence of the State Audit Office🔗

1. The State Audit Office is independent in its activities and is subject only to law. Interference in its activities and/or control of its activities, or demanding an account in connection with these activities, shall be inadmissible unless this is directly provided by law. Any political pressure on the State Audit Office, as well as any other action that may infringe its independence, shall be prohibited.

2. The State Audit Office is independent departmentally, financially, functionally and organizationally.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 17 December 2025 No. 1314 – website, 23.12.2025.

Article 4. Main objectives of the activities of the State Audit Office🔗

The main objectives of the activities of the State Audit Office are to promote the effectiveness and accountability of public administration, compliance with the legality, purposefulness and effectiveness of the use and expenditure of budgetary funds and other public resources, the protection of national wealth, the property of the State, autonomous republics and municipalities, as well as the improvement of public finance management.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 5 September 2018 No. 3382 – website, 24.09.2018.

Organic Law of Georgia of 15 July 2020 No. 6866 – website, 28.07.2020.

Article 5. Legal basis and principles of the activities of the State Audit Office🔗

1. The State Audit Office conducts its activities on the basis of the Constitution of Georgia, international treaties and agreements of Georgia, this Law, and other legislative and subordinate normative acts of Georgia.

2. The State Audit Office is guided by the fundamental principles declared by international organizations of supreme audit institutions.

3. The principles of the activities of the State Audit Office are:

a) objectivity;

b) independence;

c) publicity;

d) professionalism.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 6. Powers of the State Audit Office🔗

1. In order to perform the tasks defined by the Constitution of Georgia, the State Audit Office:

a) conducts audit within the competence established by this Law;

b) is entitled to conduct expert examination and issue conclusions on draft legislative and other normative acts regulating financial and economic spheres, as well as on those programs for the financing of which the use of funds from the state, autonomous republic and municipal budgets is determined or which affect the formation of these funds, and also to submit to the Parliament of Georgia, other relevant bodies and institutions proposals related to the issuance and improvement of tax legislation, other legislative and subordinate normative acts.

c) develops relevant proposals on the prevention, detection and suppression of conflicts of interest in public institutions, issues appropriate recommendations on these issues and, in accordance with law, implements other appropriate measures related to this sphere;

d) develops and implements programs on issues of ethics, integrity and accountability in public service, as well as studies and generalizes the practice of observance of ethical norms by public servants and develops appropriate recommendations;

e) in accordance with law ensures the receipt of the declaration of the property status of an official, control over its completion and submission, its storage, monitoring and publicity, and the implementation of other appropriate measures in this sphere;

f) develops relevant proposals on improving measures for the protection of whistleblowers, issues appropriate recommendations on whistleblower protection issues and, in accordance with law, implements other appropriate measures related to this sphere;

g) in accordance with law monitors the financial activities of a political union of citizens (political party), a member of a political party, an electoral subject and a person with a declared party-political goal, and implements other appropriate measures related to this sphere;

h) studies and analyzes international standards and experience existing in the field of combating corruption, the experience of Georgia and other countries, their law and the approaches, opinions and conclusions of relevant international organizations;

i) promotes raising public awareness about issues of combating corruption, including through the implementation of appropriate educational measures;

j) in accordance with the procedure established by the Law of Georgia “On Grants” and other legislative and subordinate acts of Georgia, monitors the legality of the issuance and receipt of grants;

k) exercises the powers provided for by the Law of Georgia “Foreign Agents Registration Act”;

l) exercises control over the lawfulness of personal data processing and other powers provided for by the Law of Georgia “On Personal Data Protection”;

m) exercises other powers provided for by the legislation of Georgia.

2. (Removed – 01.12.2022, No. 2281).

3. The State Audit Office shall be entitled, in order to exercise the powers provided for by the Law of Georgia “On Combating Corruption”, the Organic Law of Georgia “On Political Associations of Citizens”, the Organic Law of Georgia “Election Code of Georgia”, the Law of Georgia “On Grants” and/or the Law of Georgia “Act on Registration of Foreign Agents”, to request from a public institution, a natural person, a legal person (including a payment service provider), another entity the necessary information, including special category personal data, other personal data and information containing secrets (except state secrets provided for by the legislation of Georgia). All entities from which the State Audit Office requests the submission of this information shall be obliged to submit to it the said information at their disposal, unless otherwise provided by a legislative act of Georgia.

4. The State Audit Office shall be entitled, in order to exercise the powers provided for by the Law of Georgia “On Combating Corruption”, the Organic Law of Georgia “On Political Associations of Citizens”, the Organic Law of Georgia “Election Code of Georgia”, the Law of Georgia “On Grants” and/or the Law of Georgia “Act on Registration of Foreign Agents”, to request information also on the basis of a court judgment. For this purpose, the State Audit Office shall submit an application to the court according to its location. The court shall adopt a judgment within 48 hours of the submission of the said application. The application of the State Audit Office shall be substantiated. It shall indicate the basis and purpose of requesting the information, and the period and scope of the information to be requested. If this application is granted, the court judgment shall indicate the basis and purpose of requesting the information, the period and scope of the information to be requested, as well as the term of validity of the said judgment.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 5 September 2018 No. 3382 – website, 24.09.2018.

Organic Law of Georgia of 15 July 2020 No. 6866 – website, 28.07.2020.

Organic Law of Georgia of 1 December 2022 No. 2281 – website, 15.12.2022.

Law of Georgia of 17 December 2025 No. 1314 – website, 23.12.2025.

Organic Law of Georgia of 4 March 2026 No. 1385 – website, 04.03.2026.

Article 7. (Removed)🔗

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Article 8. System of the State Audit Office🔗

1. The State Audit Office shall be headed by the Auditor General.

2. The State Audit Office is a single, centralised system composed of structural units, including in the Autonomous Republics of Abkhazia and Adjara. The structure of the State Audit Office shall be determined by the Auditor General.

3. A Presidium shall be established within the State Audit Office, the composition and number of members of which shall be determined by the Auditor General.

4. Matters relating to the organisation and activities of the State Audit Office shall be determined in accordance with this Law and the Regulations of the State Audit Office.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 9. Auditor General🔗

1. The Auditor General shall be elected by the Parliament of Georgia, on the nomination of the Chairperson of the Parliament of Georgia, for a term of 5 years, in the manner established by the Rules of Procedure of the Parliament of Georgia.

1¹. A citizen of Georgia who has not been convicted and who has a higher legal education, at least 5 years of experience of working in the justice system, in the law enforcement bodies system and/or in the field of human rights protection, and a high professional and moral reputation, may be elected to the position of Auditor General.

2. The Auditor General shall not hold any other position or engage in any other remunerated activity, except pedagogical, scientific and/or creative activity.

3. Throughout the entire period of holding the position, the Auditor General shall not be a member of a political party or engage in other political activity.

4. The independence of the exercise of the powers of the Auditor General shall be ensured. No one shall have the right to interfere with or influence his/her decision.

5. The relevant state bodies shall, in the established manner, ensure the personal security of the Auditor General.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 5 September 2018 No. 3382 – website, 24.09.2018.

Law of Georgia of 6 December 2018 No. 3881 – website, 14.12.2018.

Law of Georgia of 17 December 2025 No. 1314 – website, 23.12.2025.

Article 10. Powers of the Auditor General🔗

The Auditor General:

a) directs the activities of the State Audit Office in accordance with the Constitution of Georgia, this Law, and other legislative and subordinate normative acts;

b) adopts decisions on matters related to the activities of the State Audit Office;

c) chairs the sessions of the Presidium of the State Audit Office;

d) appoints and dismisses employees of the State Audit Office, concludes and terminates employment contracts and administrative contracts;

e) appoints the head of a structural unit of the State Audit Office in an autonomous republic in agreement with the Supreme Council of the respective autonomous republic;

f) determines the maximum number of employees of the State Audit Office;

g) approves the staffing schedule, determines the titles of positions and official salaries of employees of the State Audit Office within the wage fund established for the State Audit Office;

h) organises the generalisation of assessments formed on audit results for the purpose of developing uniform audit practice;

i) is entitled, for the exercise of his/her powers, to issue an order, a directive, an instruction, and to adopt a decision;

j) submits to the Parliament of Georgia the reports and accounts provided for by the Constitution of Georgia and this Law;

k) represents the State Audit Office in relations with international and other organisations;

l) issues a normative act – an order – in the manner established by the Law of Georgia "On Normative Acts";

m) approves the Regulations of the State Audit Office and the Code of Ethics of employees of the State Audit Office;

n) establishes commissions and special working groups;

o) determines the functional duties of the First Deputy Auditor General and the Deputy Auditors General and delegates powers to them;

p) is entitled to grant the right of representation of the State Audit Office to an employee of the State Audit Office;

q) is entitled, and upon request obliged, to attend a session of the Parliament of Georgia, a parliamentary committee, a parliamentary faction and/or an investigative or other temporary commission of Parliament. At the same time, the Parliament of Georgia, a parliamentary committee, a parliamentary faction and/or an investigative or other temporary commission of Parliament shall hear him/her immediately upon request;

r) in the manner established by the Law of Georgia "On Public Service", adopts decisions on the encouragement of public servants of the State Audit Office and on the application of disciplinary liability measures to them, awards them departmental awards, certificates of honour, and gifts of value; applies to the President of Georgia with a submission on the conferral of a state award on an employee of the State Audit Office;

s) determines the amount of the monetary award, and in special cases – the amount of one-time assistance;

t) exercises other powers conferred on it by this Law and other normative acts of Georgia.

Law of Georgia of 24 November 2011 No. 5294 - website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 - website, 29.06.2012.

Law of Georgia of 6 September 2013 No. 1045 – website, 23.09.2013.

Law of Georgia of 27 October 2015 No. 4373 - website, 11.11.2015.

Law of Georgia of 21 December 2016 No. 148 - website, 28.12.2016.

Law of Georgia of 22 December 2017 No. 1831 - website, 29.12.2017.

Law of Georgia of 17 December 2025 No. 1314 – website, 23.12.2025.

Article 11. Immunity of the Auditor General🔗

1. The criminal prosecution, detention or arrest of the Auditor General, the search of his apartment, car, workplace or personal search may be carried out only with the consent of the Parliament of Georgia. An exception is the case of apprehension at the scene of a crime, which shall be immediately reported to the Parliament of Georgia. If the Parliament of Georgia does not give its consent within the following 48 hours, the detained or arrested Auditor General shall be immediately released.

2. If the Parliament of Georgia gives its consent to the detention or arrest of the Auditor General, his powers shall be suspended with the consent of Parliament until a ruling on the termination of the criminal case is issued or until the court judgment enters into legal force.

3. The Auditor General may be removed from office by a decision of the Parliament of Georgia, in accordance with Article 48 of the Constitution of Georgia.

4. The grounds for early termination of the powers of the Auditor General are:

a) personal statement;

b) removal from office in accordance with the procedure established by the legislation of Georgia;

c) recognition by a court as a recipient of support, unless otherwise determined by a court judgment, recognition as having limited legal capacity or as missing, or declaration as deceased;

d) holding a position incompatible with the status of the Auditor General or engaging in incompatible activity;

e) loss of Georgian citizenship;

f) death.

Law of Georgia of 22 June 2012 No. 6550 - website, 29.06.2012.

Law of Georgia of 20 March 2015 No. 3361 - website, 31.03.2015.

Law of Georgia of 5 September 2018 No. 3382 – website, 24.09.2018.

Article 12. Deputies of the Auditor General🔗

1. The Auditor General has deputies, including one first deputy, who are appointed and dismissed by the Auditor General.

2. The rules established by this Law for the Auditor General shall apply to the incompatibility in office of the deputies of the Auditor General.

3. In the event of the absence of the Auditor General or of the impossibility of his/her exercising his/her powers, his/her functions shall be performed by the first deputy of the Auditor General, and in the event of the absence of the Auditor General and his/her first deputy or of the impossibility of their exercising their powers, upon the assignment of the Auditor General – by one of the deputies.

4. The deputies of the Auditor General are entitled, and upon request shall be obliged, to attend the sittings of the Parliament of Georgia, a committee of Parliament and an investigative or other temporary commission of Parliament.

5. The first deputy and the deputies of the Auditor General shall head the defined areas of activity of the State Audit Office and, in the performance of their official duties, shall be accountable to the Auditor General.

6. Upon termination of the powers of the Auditor General, the powers of his/her first deputy and deputies shall be terminated immediately upon the election of a new Auditor General.

Law of Georgia of 22 June 2012 No. 6550 - website, 29.06.2012.

Article 13. Presidium of the State Audit Office🔗

The Presidium of the State Audit Office is an advisory body. It

is entitled to consider and decide an administrative dispute related to an audit report of the State Audit Office in accordance with Chapter VI of this Law.

Law of Georgia of 24 November 2011 No. 5294 - website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 - website, 29.06.2012.

Article 14. (Removed)🔗

Law of Georgia of 24 November 2011 No. 5294 - website, 01.12.2011.

Article 15. (Removed)🔗

Law of Georgia of 24 November 2011 No. 5294 - website, 01.12.2011.

Article 16. (Removed)🔗

Law of Georgia of 24 November 2011 No. 5294 - website, 01.12.2011.

Article 17. Audit Powers of the State Audit Office🔗

1. The audit powers of the State Audit Office, within its competence, extend to the bodies of the legislative, executive and judicial authorities, legal entities of public law, municipal bodies, the National Bank of Georgia, enterprises established by the State, an autonomous republic and/or a municipality with 50 percent and more than 50 percent share participation, other legal entities, natural persons, organizations and institutions.

2. To accomplish the tasks defined by the Constitution of Georgia and this Law, the State Audit Office audits:

a) the spending and execution of the budgets of the State, autonomous republics and municipalities;

b) the reasonableness and legality of the revenues and expenditures of the draft budgets of the State Budget and the budgets of autonomous republics;

c) the formation and management of the State debt, and the issuance of State credits;

d) the activities of the National Bank of Georgia, within the competence established by the legislation of Georgia;

e) the legality of the movement of State funds in the National Bank of Georgia and in credit and financial institutions registered in Georgia;

f) the financial and economic activities of the diplomatic service of Georgia;

g) the spending and use of the funds and property of a legal entity of public law. The State Audit Office shall audit the activities of a membership-based legal entity of public law (public law corporation) within the scope of the spending and use of property and/or funds transferred by the State, an autonomous republic or a municipality. The operation of this subparagraph shall not extend to a legal entity of public law and a national regulatory body provided for by the Constitutional Agreement of Georgia;

h) the management and disposal of the property of the State, autonomous republics and municipalities;

i) the financial and economic activities of a private law legal entity in which an autonomous republic and/or a municipality/municipalities holds/hold 50 percent and more than 50 percent of shares/stocks, as well as the financial and economic activities of a private law legal entity established by the State with 50 percent and more than 50 percent share participation, except where the securities of this enterprise – shares, interests – are placed on an international stock exchange. This enterprise shall, upon request, submit information on its financial reporting to the State Audit Office;

j) the contractual obligation and loan of a private law entity for which the State stands as guarantor, as well as its activities in the part related to its use or management of funds belonging to budgetary or State funds, as well as of State, autonomous republic or municipal property in any form;

k) the lawfulness of the use of monetary funds allocated for the elections established by the Organic Law of Georgia "Election Code of Georgia";

l) the spending of its annual budget by the Legal Entity of Public Law − the Pension Fund of Georgia.

3. The State Audit Office independently determines the annual audit activity plan.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 28 December 2011 No. 5662 – website, 29.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 20 November 2013 No. 1597 – website, 03.12.2013.

Law of Georgia of 21 July 2018 No. 3309 – website, 06.08.2018.

Law of Georgia of 5 September 2018 No. 3382 – website, 24.09.2018.

Organic Law of Georgia of 15 July 2020 No. 6866 – website, 28.07.2020.

Organic Law of Georgia of 27 June 2024 No. 4327 – website, 12.07.2024.

Article 18. Unscheduled audit🔗

An unscheduled financial and/or compliance audit shall be conducted on the basis of a referral by the Parliament of Georgia and a temporary investigative commission of the Parliament of Georgia.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 6 December 2018 No. 3881 – website, 14.12.2018.

Article 19. Time limit for conducting an audit🔗

The General Administrative Code of Georgia shall not apply to the time limit for conducting an audit.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Article 20. Employees of the State Audit Office conducting an audit and their rights and obligations🔗

1. The right to conduct an audit established by this Law shall be vested in an auditor and an auditor-intern.

2. The State Audit Office is entitled to invite, for the purpose of conducting an audit, a private law entity, to which the rights and obligations established by this Law shall extend.

3. Employees of the State Audit Office conducting an audit are entitled, for the purpose of conducting an audit:

a) to request the information and any document they need, regardless of its form (electronic version and other), to require the audit object to submit documentary material in the state language of Georgia, to make copies of documents;

b) to enter the audit object without hindrance, to conduct an inventory;

c) if necessary, to seal warehouses, archives and cash offices, except for a private law entity;

d) to receive explanations related to the matters being examined.

4. For the purpose of exercising its powers, the State Audit Office is entitled to receive identified information (tax secret) about individual taxpayers on the basis of a judge's order, in accordance with the procedure established by the Tax Code of Georgia, and information related to state procurement – in accordance with the Law of Georgia "On State Procurement".

[ 4. For the purpose of exercising its powers, the State Audit Office is entitled to receive identified information (tax secret) about individual taxpayers on the basis of a judge's order, in accordance with the procedure established by the Tax Code of Georgia, and information related to public procurement – in accordance with the Law of Georgia "On Public Procurement". (shall enter into force from 1 January 2027)]

5. Compliance with the lawful request of an employee of the State Audit Office is mandatory for the audit object.

6. Employees of the State Audit Office conducting an audit are obliged:

a) to comply with the Constitution of Georgia, this Law and other normative acts;

b) to inform the audit object of the type, purpose, period of the audit and the rights and obligations of the parties;

c) to ensure the protection of personal data, state, official and commercial secrets in accordance with the procedure established by the legislation of Georgia;

d) not to make the audit results public before the public audit report is drawn up;

e) in the event of detection of signs of a possible crime in the audit process, to attach the originals of documents to the audit materials, and to leave their certified copies at the audit object;

f) to comply with the Code of Ethics of employees of the State Audit Office;

g) during the conduct of an audit, not to interfere in the ongoing activities of the audit object.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 25 May 2012 No. 6328 – website, 12.06.2012.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Organic Law of Georgia of 9 February 2023 No. 2583 – website, 27.02.2023.

Organic Law of Georgia of 5 September 2024 No. 4430 – website, 23.09.2024.

Article 21. Specialists and experts🔗

1. The State Audit Office is entitled to invite and/or engage a specialist or an expert in the audit process. Relations of the State Audit Office with invited specialists and experts shall be governed by the procedure established by the legislation of Georgia.

2. A specialist or an expert is a person who has special knowledge and who is invited for the purpose of conducting a special examination, in order to draw up an appropriate act on the circumstances necessary for the audit.

3. For the performance of the tasks defined by this article, the rights and obligations established by Article 20 of this Law shall apply to a specialist and an expert, except for the rights and obligations established by paragraph 1 of Article 20, subparagraph "c" of paragraph 3 and paragraph 3¹ of this Law.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 22. (Removed)🔗

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Article 23. Rights and obligations of the audit object🔗

1. The audit object has the right to:

a) submit comments and opinions in the audit process in accordance with the procedure established by the legislation of Georgia;

b) appeal the audit report in accordance with the procedure established by this Law.

2. The audit object is obliged to:

a) provide the employee of the State Audit Office with appropriate working conditions, including a work room;

b) provide the employee of the State Audit Office with all information necessary for conducting the audit; it shall be responsible for the authenticity, objectivity and completeness of this information;

c) not interfere in the activities of the employee of the State Audit Office, not hinder the conduct of the audit, assist the employee of the State Audit Office, examine documents during working hours in such a way

that the work of the audit object is not hindered;

d) designate a person responsible for relations with the State Audit Office.

3. The audit object is obliged to submit complete information and/or documentation within the time limit and in the manner established by the State Audit Office. In the event of impossibility to submit the relevant information and/or documentation within the established time limit, the audit object may apply to the State Audit Office with a request to extend the time limit for submitting the information and/or documentation. The State Audit Office is entitled, at the request of the audit object, to extend the said time limit only once, by not less than 5 and not more than 30 calendar days.

4. (Removed – 24.11.2011, No. 5294).

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 24. Realization of Audit Results🔗

1. A report shall be drawn up on the audit results. The State Audit Office is also entitled to develop a recommendation on the audit results. The audit report and the recommendation (if any) shall be submitted to the audit object, and may also be submitted to the superior body of the audit object or to the state, autonomous republic or municipality body to which the audit object is accountable.

2. The State Audit Office is entitled, within the scope of the competence established by this Law, when exercising supervision over the activity of the audit object, to develop a recommendation on the results of a preliminary audit and to send it to the subject defined by paragraph 1 of this Article.

3. The State Audit Office shall be notified about the measures taken in accordance with the recommendation within 1 month, unless another time limit is established

by the State Audit Office.

4. The State Audit Office shall annually submit to the Supreme Council of the respective autonomous republic information on the results of the audit related to the expenditure and execution of the republican budgets of the Autonomous Republics of Abkhazia and Adjara.

5. The State Audit Office is entitled to send to the President of Georgia, the Parliament of Georgia and the Government of Georgia information on the audit results, as well as to raise before the relevant committee of the Parliament of Georgia the issue of discussing the audit results and to take other relevant measures to prevent violations.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Organic Law of Georgia of 15 July 2020 No. 6866 – website, 28.07.2020.

Article 24¹. Relations of the State Audit Office with Law Enforcement Bodies🔗

1. Audit materials containing signs of a crime shall be immediately sent to law enforcement bodies. Only the material (or part thereof) that directly contains information on the signs of a crime shall be sent to law enforcement bodies. Law enforcement bodies shall notify the State Audit Office about the decision taken in accordance with the submitted information and the measures for its implementation.

2. The State Audit Office is entitled, on the basis of an application by the body conducting criminal proceedings, to involve an auditor as an expert.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 25. Publication of the Results of the Activities of the State Audit Office🔗

The State Audit Office is entitled to publish the audit report, as well as other information related to its activities. At the same time, it is obliged not to disclose confidential information protected by law that concerns the audit object, except in cases provided for by the legislation of Georgia.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 26. International Standards on Auditing🔗

1. In carrying out audit activities, the State Audit Office applies the international public sector auditing standards declared by international organizations of audit institutions.

2. The State Audit Office develops and approves methodologies, guidelines and instructions relating to audit procedures.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 26¹. Liability for Failure to Comply with a Lawful Demand of the State Audit Office🔗

Avoidance of the provision of information and/or documentation necessary for the State Audit Office, submission of false information, interference in its activities or otherwise obstructing its activities −

shall result in the imposition of a fine on the liable person in the amount of GEL 1000.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 26². Legal Proceedings🔗

1. Protocols on the administrative offences provided for by this Chapter shall be drawn up by a person authorized as determined by a normative act of the Auditor General.

2. Cases of the administrative offences provided for by this Chapter shall be considered by a district (city) court. By a court

judgment rendered on the imposition of a fine, the offender shall also be charged with the performance of the obligation for the failure to perform which the administrative penalty was imposed on him. Appealing does not suspend the enforcement of the court judgment in the part concerning the performance of the obligation for the failure to perform which the offender was held administratively liable.

3. In the commission of the administrative offences provided for by this Chapter, legal proceedings shall be conducted in accordance with the Code of Administrative Offences of Georgia.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 26³. Cases of non-extension of the operation of this Chapter🔗

The operation of this Chapter shall not extend to the legal relations provided for by the Law of Georgia “On Combating Corruption”, the Organic Law of Georgia “On Political Unions of Citizens”, the Organic Law of Georgia “Election Code of Georgia”, the Law of Georgia “On Grants”, the Law of Georgia “Act on Registration of Foreign Agents” and the Law of Georgia “On Personal Data Protection”.

Law of Georgia of 17 December 2025 No. 1314 – website, 23.12.2025.

Article 27. Appeal against the audit report of the State Audit Office🔗

1. Audit objects which, in accordance with the General Administrative Code of Georgia, are administrative bodies, shall be entitled, within 20 days after the delivery of the audit report of the State Audit Office, to appeal it only to the State Audit Office.

2. Audit objects, except for the administrative bodies provided for by paragraph 1 of this Article, shall be entitled, within 20 days after the delivery of the audit report of the State Audit Office, to appeal it directly to the State Audit Office, as well as to a court – in accordance with the procedure established by law.

3. A complaint submitted in violation of the time limit established by this Article shall remain unexamined in accordance with the procedure established by law.

4. The General Administrative Code of Georgia shall apply to administrative proceedings in the State Audit Office in connection with an administrative complaint, taking into account the peculiarities of this Law.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 28. (Removed)🔗

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Article 29. Procedure for consideration of a complaint🔗

1. The Presidium of the State Audit Office shall consider an administrative complaint within 20 days after its submission. Taking into account the complexity of the case under consideration, this time limit may, by decision of the Presidium, be extended only once, by not more than 20 days.

2. Other issues of administrative proceedings in connection with an administrative complaint shall be determined by the regulations of the State Audit Office.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 30. (Removed)🔗

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Article 31. Reports, accounts and information🔗

1. Within 50 days after the Government of Georgia transfers to it the annual report on the execution of the state budget, the State Audit Office shall notify the Government of Georgia of the completion of the report on that account and shall submit to the Parliament of Georgia a report on the annual report on the execution of the state budget.

2. In connection with the report of the Government of Georgia on the progress of the execution of the state budget of the current year, the State Audit Office shall submit its report to the Parliament of Georgia no later than 2 days before the summary sitting of the Finance and Budget Committee. Together with the report, the conclusion of the State Audit Office on the substantiation and legality of the revenues and expenditures envisaged by the draft law on the state budget shall be submitted to the Parliament of Georgia.

3. The State Audit Office shall submit to the Parliament of Georgia an annual report on its activities. This report shall be submitted no later than 1 June of the year following the reporting year. The annual report shall be publicly

published.

4. Reports submitted by the State Audit Office to the Parliament of Georgia shall be published in the official printed organ of the Parliament of Georgia.

5. Once every 2 years, the State Audit Office shall submit to the Parliament of Georgia a report on the audits conducted in connection with the spending and execution of municipal budgets.

Law of Georgia of 24 November 2011 No. 5294 – website, 1 December 2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29 June 2012.

Law of Georgia of 20 November 2013 No. 1600 – website, 3 December 2013.

Law of Georgia of 5 September 2018 No. 3382 – website, 24 September 2018.

Law of Georgia of 6 December 2018 No. 3881 – website, 14 December 2018.

Organic Law of Georgia of 15 July 2020 No. 6866 – website, 28 July 2020.

Article 31¹. International relations of the State Audit Office🔗

The State Audit Office is entitled to conclude agreements on cooperation with the supreme audit, control and other relevant bodies of other states, as well as with international organizations.

Law of Georgia of 24 November 2011 No. 5294 – website, 1 December 2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29 June 2012.

Article 32. Legal Grounds for Official Relations🔗

The Law of Georgia “On Public Service” shall apply to the employees of the State Audit Office, except where matters of official relations, such as recruitment and dismissal from service, rights and obligations, the procedure and grounds for service and internship, evaluation of professional official activity, forms of incentives and application of disciplinary liability measures, are regulated otherwise by this Law and a normative act of the Auditor General.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 32¹. Code of Ethics of the Employees of the State Audit Office🔗

1. The Code of Ethics of the Employees of the State Audit Office establishes the rules and norms of conduct of employees in the exercise of official powers

and in the performance of functions.

2. Employees of the State Audit Office shall be obliged to comply with the Code of Ethics of the Employees of the State Audit Office.

3. Violation of the Code of Ethics of the Employees of the State Audit Office entails disciplinary liability.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 32². Remuneration of the Employees of the State Audit Office🔗

1. The amount of remuneration of the Auditor General shall not be less than the amount of remuneration of the Deputy Chairperson of the Parliament of Georgia.

2. When determining the amount of remuneration of an auditor of the State Audit Office, the Auditor General is entitled to take into account the level of remuneration existing in the largest audit firms operating in Georgia.

3. The amount of remuneration of other staff members of the State Audit Office shall be determined in accordance with law.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 17 December 2025 No. 1314 – website, 23.12.2025.

Article 33. Social protection🔗

1. Insurance of the life and health of an employee of the State Audit Office at the expense of the State Budget of Georgia is mandatory. Damage caused to an employee of the State Audit Office in connection with the performance of official duties shall be compensated in full, in accordance with the legislation of Georgia, from the State Budget of Georgia.

2. An auditor has the right to claim the compensation provided for by paragraph 1 of this article within 1 year from the infliction of the damage.

„3. In the event of the death of the Auditor General or his/her deputy during the period of his/her official powers, the family of the deceased shall be given one-time financial assistance in the amount of GEL 10,000.“.

4. In the event provided for by paragraph 3 of this article, the Auditor General or his/her deputy shall, in the case of complete or partial loss of working capacity, be given one-time assistance of not more than

GEL 7,000.

5. In the event of the death of the Auditor General or his/her deputy during the period of his/her official powers, the family members of the deceased shall be assigned State compensation in the manner and amount established by the Law of Georgia on State Compensation and State Academic Scholarship.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Law of Georgia of 17 December 2025 No. 1314 – website, 23.12.2025.

Article 34. Financing of the State Audit Office🔗

1. The State Audit Office

is financed from the State Budget of Georgia. The State Audit Office's

budget, within the amount provided for by the line of the economic classification of expenditures, may not be less than the corresponding amount of the previous year.

2. The reduction of the total appropriation approved by the law on the State Budget of Georgia for the current year for the State Audit Office, as well as the reduction of the amount of financing provided for by paragraph 1 of this article as compared with the previous year, is possible only with the

consent of the State Audit Office.

3. The State Audit Office's

submission of the next year's budget to the Government of Georgia shall be ensured by the Parliament of Georgia. The procedure for the formation of the State Audit Office's

budget shall be determined by the Rules of Procedure of the Parliament of Georgia.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 35. Audit of the State Audit Office🔗

The financial audit of the State Audit Office shall be performed annually, in accordance with subparagraphs „f.a“, „f.c“ and „f.d“ of Article 2 of this Law, in accordance with international standards, by an audit firm (external auditor) selected by the Parliament of Georgia in accordance with the procedure established by the Rules of Procedure of the Parliament of Georgia.

Law of Georgia No. 5294 of 24 November 2011 – website, 01.12.2011.

Law of Georgia No. 6550 of 22 June 2012 – website, 29.06.2012.

Law of Georgia No. 132 of 21 December 2012 – website, 30.12.2012.

Law of Georgia No. 2784 of 13 November 2014 – website, 20.11.2014.

Law of Georgia No. 3881 of 6 December 2018 – website, 14.12.2018.

Article 36. Property of the State Audit Office🔗

The executive authority of Georgia shall be obliged to provide the State Audit Office

with the necessary buildings and structures and other state property that are necessary for the State Audit Office

to fully perform its functions.

Law of Georgia No. 6550 of 22 June 2012 – website, 29.06.2012.

Article 36¹. Public Audit Institution🔗

1. The Public Audit Institution (hereinafter – the Institution) is a legal entity of public law established on the basis of this Law, which independently exercises the powers determined by Georgia's

legislation and the Institution's statute.

2. The functions of the Institution are: public audit training, certification of public sector auditors (hereinafter – certification) and implementation of continuous mandatory educational programmes, research/analytical, expert, consulting and public sector audit services.

3. The head of the Institution is appointed and dismissed by the Auditor General.

4.

The Institution's statute is approved by the Auditor General.

5.

The financing of the Institution is carried out in accordance with the procedure established by the Law of Georgia "On Legal Entities of Public Law", including, through the State Audit Office's

subsidisation.

6. The fee for the Institution's services, the procedure and conditions for its payment shall be determined by the Institution.

[ 6. The amount of the fee for the Institution's services and the procedure for payment shall be determined by a contract concluded between the Institution and the interested person, and in the case of public audit training, certification and implementation of continuous mandatory educational programmes – by a subordinate normative act of the head of the Institution – an Order. (shall enter into force from 1 January 2027)]

7. The requirements of the Law of Georgia "On State Procurement" shall not apply to the procurement of the Institution's services.

[ 7. (removed – 09.02.2023, No. 2583). (shall enter into force from 1 January 2027)]

8. The funds and revenues of the Institution shall be used for the performance of the Institution's functions and the development of the State Audit Office's

system.

9. State control over the activities of the Institution shall be exercised by the State Audit Office.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Organic Law of Georgia of 9 February 2023 No. 2583 – website, 27.02.2023.

Organic Law of Georgia of 5 September 2024 No. 4430 – website, 23.09.2024.

Article 36². Quality control and assurance of the Institution's audit services🔗

1. The Institution shall be responsible for the development and application of appropriate policies and procedures for quality control of audit services.

2. The quality of the Institution's audit services shall be ensured by the State Audit Office.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 36³. Cooperation between the Institution and the State Audit Office🔗

1. The State Audit Office is entitled to take into account the audit assessments of the Institution.

2. The State Audit Office shall be exempt from payment of the fee for the Institution's services.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 36⁴. Certification🔗

1. Certification includes completion of a qualification course in the field of public audit and assessment of professional knowledge.

2. Only an auditor certified in accordance with the procedure established by this Law shall have the right to provide audit services in the public sector.

3. For the purposes of paragraph 2 of this Article, "public sector" means the audit objects defined by this Law.

4. The validity period of the certificate is 5 years.

5. The conditions and procedure for certification shall be determined by a normative act of the Auditor General.

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Article 37. Transitional Provisions🔗

1. The State Audit Office shall, before 1 January 2013, ensure the development of the relevant methodology and the preparation of the normative base for conducting an audit of the activities of state bodies of financial-economic control.

2. Before the entry into force of subparagraph "h" of Article 2 of this Law, the Chamber of Control shall be entitled, within the framework of a compliance audit, to study and analyse the economy and productivity of the spending, use, management and protection by the audit object of state funds, other material assets of the State, and intangible benefits of the State's property value.

3. Within 1 month from the entry into force of this Law, the Chamber of Control shall make the appropriate amendments to the relevant subordinate acts.

4. Before the adoption of the Regulations of the Chamber of Control of Georgia in accordance with this Law, matters relating to the conduct of an audit shall be determined by the Unified Regulations of the Chamber of Control of Georgia approved by Order No. 275-org of 20 June 2007 of the Chairman of the Chamber of Control of Georgia "On the Approval of the Unified Regulations of the Chamber of Control of Georgia", taking into account the specifics of this Law.

5. The Code of Ethics of the employees of the Chamber of Control of Georgia provided for by Article 22 of this Law shall be adopted before 1 October 2009.

6. From 1 April 2024 to 31 December 2024, the remuneration of the Auditor General shall be determined by the upper limit of the coefficient of the official salary of the Deputy Chairperson of the Parliament of Georgia provided for by Table No. 3 of Annex No. 3 to the Law of Georgia "On Remuneration of Labour in a Public Institution".

Law of Georgia of 24 November 2011 No. 5294 – website, 01.12.2011.

Law of Georgia of 22 June 2012 No. 6550 – website, 29.06.2012.

Organic Law of Georgia of 7 March 2024 No. 4086 – website, 14.03.2024.

Article 37¹. Determination of the legal successor of the Chamber of Control of Georgia🔗

1. The State Audit Office is the legal successor of the Chamber of Control of Georgia. The property and financial resources of the Chamber of Control of Georgia shall be transferred to the State Audit Office.

2. Normative acts issued by the Chairman of the Chamber of Control of Georgia shall retain legal force until the issuance of a new normative act of the Auditor General in accordance with the procedure established by the legislation of Georgia.

Law of Georgia of 22 June 2012 No. 6550 - website, 29.06.2012.

Article 38. Final provisions🔗

1. This Law, except for paragraph 1 of Article 26 and Chapter VI, shall enter into force on the 15th day after publication.

2. Paragraph 1 of Article 26 of this Law shall enter into force on 1 October 2009.

3. Chapter VI of this Law shall enter into force on 1 March 2009.

4. The conduct of the performance audit provided for by subparagraph "h" of Article 2 of this Law shall commence on 1 January 2012.

5. Upon the entry into force of this Law, the Law of Georgia of 15 April 1997 "On the Chamber of Control of Georgia" (Parliamentary Gazette, No. 17-18, 9 May 1997, p. 46) shall be declared invalid.

President of Georgia M. Saakashvili

Tbilisi,

26 December 2008.

No. 880–rs