„სახელმწიფო აუდიტის სამსახურის შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“

bsjr6cn3gq'r'rlr 3s6o6o ,,bsbgqr0$oger sgqro$olr bs0bsbS6ob ts0brbgb" brjr6orpq,olr 3s6o6tso g3qroqrgbob Eg$,>6ob orsobrtS" aubq" r. b,:bgq,0$oger sSqn$ob lt0lr,:b3<6oli ts0brb3b bljs6or33q,r.rb 3l6er6tso (2008 $q,ob 26 qrg6X0b36o N880-6rb) 0X$r6oqr oj69b 030q-og6o o3q'oq'Xbr: 09-17 ogbq,oli 03-2 J36j$ob ,,b" jgJ36j$o Bsarngrq'obqrgb 030qr36o t63qgrjgooot: jerbSbob bs6a3lli': ,,b) bla.:t6r'r lrc0r6orq'olr og6oqngq'o Jo6ob b':blr6gbobl qgc qrs 6s0r'rgg63bsb. $66rnbrtg qgsggdbgbgq,o lrsal6o bl0r6orq,olr opt6oqgogq'o Jo6olr (llcasdrcr-is0c6o(,ob Jm6J.,6.4oob) bsj6or6e6rb brbgq,6$ogrn rgqngoli lt0brb56o oae,gOgab ticbgq'0$ogob, ,:3$obm0o36o 6SliJpbq'o3ob rE rqr6oq'ob6o3o .3.,.44'6.3gq.,o 36or33q,olr 0ogt6 6lqls6303q,o jobSbob r6/qt lisbb6Sbob bs6a3otrr A; 6,:0og6gbob gr66q'9bEo. s0 #gJ36j6ob 0oj03q60s s6 366q'qrgb': lrsar6o tis3soo&q,.b 3o6116o633o36ro tsSorsbbagboor 6scr6':q'ob$obxbgq' lt0r6orq,olr og6oqrogq' Jo6tg qr> 36o363q' 01t6363q'o63bgq' rn66s6ot3; " AUbqo 2. 3tr 3$o6o $oj03qgq6b 2013 $qtl' oj$o0b6oU 0o6o6o trJdrgboq-o366o s6Bg36gbob 0csQcbssg r6B3gq'o J6xboqg366oU 0o3t6 goSob qrsqrgboli 0o0g66oqt6. ゐ ゆ 響 いい い tis judror33q,ob J65boqgg66o "'e'v

0JEAt6OC0ooo b.>6rron sgqn$ob lts0llrbS6oU tsgbcbgb" "ltbgq'OSogo brjrt6orggq,oU 3r6<n6tio gqnq,gbotr ECO66ol, otobsbg" ltjs6or3gqrTb 3r6o5olt &6o9j6t9 l) $oSrqgo o6g<'rt60r6ol 3s6<'r6olr 0gltsbgb r.s) 3r6o6J<6ogfl1ob Ooqg0ob Ootgto ln6brbS6oll 3r6o6Jr<mgjgob 6oqgb 6,:6Jo6obgbpq'or ,,Urb3q'0$ogcn rpqgo6ob A3b$gb" brjl6ior3gqrob 3rbr.r6ob brj.>6or33q,ol-r 3r.r6b$o$36oborrb tsSlrsbr6ottobs6o 6og3r6ob rp6oq,Cbqobocn' s.b) 3s6<'rEl6ogl$oU 0o$16o $r60oq96g6oq,o 3r6rn6&lrng|$oot S3qroqgbr ts3qnb,,brbgq'0$ogo rgqro$ob tsOllrbgr6otr63brbg6"bsjr6or33q'ob316o68o'6130ot6'>pol-r':b33til03r6er6olr l-rsjr6cn33q,ob 3er6b$o$36oboru6 3st66r'r6o$3brb. r.$ 3r6<nbJt6ogl$ob do6oot(n s6lro 3,>6r'r6ob 03-17 agbq,ol., 6C-2 J36j$ob "cb" *gJ36j$ao brbgq'$oq.o3br ,,qgr0o31oqpCbgq,o 6r6g6pq,oro,Cb0q" crdr6;6er" o33q,3br brbgq'$roqroSboor ,36o363go 0r6g6gq'o63fuqro o6616o". b) 3r6<r6}rx'rAlgob 9o6r&9<6o qdtrbgcrrC0.) b,s) 3r6<'rel<6ogjgob 0oqgbsbot6 qgr3r3ffiCboo, rS6oqgbgqro br64gg8olr qgrSo6r6lrXbob $916ral 3,:6rn6Jr<ro3jgol-r 0oqgbs 15 ltlo<6rngbt-r b,>6a3bott 6.:6rnyogrb. b.b) 3senbJrrxoA|gob 6r3q,96r bo:C?6$ob lr$gOolt3q'o 6s$oq't3 br638rnl'rr3q'cr 6r$oq'b3' 3rbar6J6oalgol-r Ooq3br 16 ojrnboS0l-r 6r3q'36rtr bogaS$olr b.$ 3.:6obJfxngj$ob 313936r bcaS2XX$ob b#r2g3oor 6sftry'qbg b'>t<ra3oor 6r$oq'9ca' 3r6o6J{6o3j$ob Ooq3br rt6 ojrnEogbb 6r3q'36.:b bogg6$ob b.qg) bsbCE a$ogoU rbsq'o go6rbbgdn 3rq{99&Jq'Cbgbo 3r6er6Jr6ergjgob 0oq30r .:6 3rq,!Q30UE CAgAb. 6r6oofr36b brfuq,O$ogcnb rbrq' gobr6b36 b.g) 3r6o6l6rogj$ob 0erbrq,<nq-o63q,o So6u6bg6o ilgqggACbo o0 Jo6orror3olt, 6<'r09q,ot 0o016ol.19 g6gCqpgbs 3r6<n6J6oftbob Otnj0gqrXbr Jrbr'rbJ6rnCd$oo 16 qg6o6qrg0l brgrbgr6o o0 Jo6orro6olr, 6odXq,orr 0o0s6orrg 3{+r6gq,qggb,: 3s6obJt6ogjgob Ocrj0gqrgbr. $ bbgr tr$olr b.3)3s6<'r6&rxngl6cror qgrAACbr{,% rerlrrbrcnb, 0<nlt36g\,cir brq'rlrrb(oCq,ob oqgS6obr (9r oqE&naob 6o6bs\36oU Jt6o66oJo 3rberbJ6ar3jgo 16 ocn3rq,ob$o636b 6rqr.>tr.:brqgb, 0otJr363bgq'b,:6 lrb3r ltbotr 6.:q.orbrbq.o0q,b. $ 3r6<nbJt(mgjgob 0ods6orgbr brgt6orstso6olxn br0.:6orygbdn3 b6r6(,r66Cbcrrr5 6.r) 3rftnEl<6oglgob 0o0.:6org0.: 66o3r3Ecx6ob (n6,CCOcBCbo,r6 3rbmbJ6ergjgo 16 g$obsq0qrggbr 366rn3r30o6ob q9o63j$o33bU. 6.b) 3r6rn6J6ogjgob 0o0r6orgb ltgl6ot8<'r6olro tnt66r6obr6ogb0o lryjr6o65q'<nb $66<nbstlotr6 q.os3s3tsotfu &3qr 3rq,q.oCb3q,C0Cbo,r6 3sbm6J6r'rgjgo .:6 ojobogbb 6r3q,36rLr bu36<nr0r'r6obm rn66s6o%r6o3b0o U:jrr<rcngq,rnlr $336rnbrlrcn.:6 pr3r36ot<r3bgq' 3rq'Q3bgq'C63bt3 A.d Jr6o6J6offl$ob Ao0r6orC0r lqjr6cD$qml, er60b6rc6 (rr 0<6r3rq'0b6o3 bgq,ts&l6,Uq,gbC0o,$ Jr6obJ6o3d6o .:6 3$obuq0p3630s brj,:6o33q'rnb rn60b6o3 qrs 06r3rq'0b6o3 b3q,Agq3q,CA3btJ. A) Jr6o6.l6ctd6ob 0otrbrQCbolr J6q35btso 0oqgbgq'o 3tn6lryq'Or3oC0o qg.s) ltbCq,O$oBo, sr6rbrbgq,0$ogo s6/qgr lrrg{6orstsrn6obo ot66s5otu6o/Ar$CbCbuq,Cbt, gdbJg6,6gAo, rft'r0q{Oar6 0o6.:ftry'grnb.r Ocnqgb 3s&nB6ergl$ob ts363tsr90$o, rLXonb r{6bgbo0ob 0g0obgCartso 3rbarbJr6rngj6ob 830gtsr3g0.:0o 0o6r$oq,3rnbr Ooop3lr br0ors36erbo qro.r$gtrgbgq16gb6,>. qg.b) 3s6o&l6elftl6ob tsgOgtsrgbs0o A.6s$.,q,C o<66s6otrgcnb (cSr$CbC&JgCbob) 16/(l.r gjBg6gob 01grb30r 3r6o63<6crgjgob 0o0u6or, rbgonb r6bgbrnbob tsg0ofig3stso 3rbrn6J6ogjgo 0er$er6gbgq, oj6r br0orr36mbo qrs$gLSbgq,g0gbob 0ogt1. g) 3$<nEd6tngC6ob rg6ot6o 3r6o6J6r.rgjgob rggrn6or brjr6or33q,ob J.:t<q,$36got-t er6bob6o3o X3obr.r0o3ol6 qrr X3rn6o6o3g6o Jrnq,ogo3olr 3o6og3go. 3) 3.>6o6J,6ogj6ob o6ogoqJot6o 3rbrnbJt(rrogj$olr o6o6or$er6o,> tr>jr6or3gq,rnb J,>tiq,.:036$ol-r qr,>66rnb6o3o g3obrnflo3obr qtt X3rnber0o3g6o Jrnq,o$o3ob 3oAoOCOo.

r"Jqngob brdbrb.J6ob Bglts\b" "t$bgq,A$oBtn bujst6o63q,ob 3r6<'r6ob oA a3\'ob bft3q'o t6gq.orj6os' 6xra gq,Bcr6 AC(rll, 63q"oql3$r AUbq,o u. brb3q'O$oggr rgqgo6ob bs0ltbS6olr rUqro$ot1uq'o 5gq'30r0c'rboq'3br 1. tr>fuq,a$ogo r.cqn$ob b$brb36ob sgqm$r'r6pqro UBq'3bsaerbog3br, aotro 3o0JgrJgbgoob grr66q,gb8o, 3663q,qg3br tl3$o60q93bq'o, rp0rbt(r3q'3b3q'o Q5 brlt0r6orq,er bgq,oLrggE CAgbol-r o66r6og69ca, lrlarr6o lr$s6orqmlr oS6oqngq' Jo6gb9sg' rqr6oq,ob6o3o or3ool00,:6or35q,obob ot66,:6rngbb3, brjl6cn3Sq'erb g6o36pqr br63t3, btbgq,0$ogerb, 13$o6o0og6o 6gbJgbq,o3ob r6/qrr rqr6oq,erb6o3o ot3oor66rt6or3gq'o gr<o3gq,oU 0og6 50 Jr+x'636$o Qr 03r)o $oq,ob6o3o 0er6r$oqr3oboor ts3j66oq' br$l6l0rn3bb3, ttb3s qS6oqgq3q, Jor<r309cg, gobo336 Jo63bica, rn66r6obs3o3bb,: qrr q9,:$Xbgb3q,Cfu6q. 2. tDjr6o63q,ob 3o6b$o$Soooo)r (rr s0 3r6rn6oor 6$br$q363q,o r6r.ry3r63bob 03b,:lfpqpbq,xg ttbgq',O$ogrn rgqro$ob lr$t-rrb36o r0o$Ogbl-t: ,>) brbSq'a$ogo, r3$er6<n0o36o dr3bJ3@o3g[6[5 Q)r sqr6oqmb6o3o or3oo€0r<6or33q,o 56orggq,3bolr bo31X$3bob b.>6a3rlrr qr: E3bt<rgq,3brb; b) bsbggO$ogo bo32XX1)obr qrr r3$o6o0q36o 6gbJgbqoJCbotr boga3$gbotr Jd,oCdoCbotr AC0erUpq,rnbgbobs qrr 6rq-orbrbq.ogqp0ob tr,>ggd3qrorbrnbrlrs Qr Jr6o6oC6Cbrb; qrr 0r6or3rb, lr,:b3q,0$oger 36gqro$3bob 6r630rb; 6) b,:bgq,A$ogo 3rqrob ger60orl3brb bsjs6or3Sq,otr trsjOorbrnbrb, b.>63ob qg) brjil6cD3cq,ob gr6o36gq,o 3.:6er60p3\,oboor qrrqg6j6oq,o 3o0J3$366oob gs65q,3btso; g) lnj,>5og3q,rnlr gt6o36gq, bs63br qgr brjr6cr6gq,o0o 636ob66o63bgq' b,>3t(tgq9o$et qrs lt,>go6r6lrcr q,r$gbgbgqTbC60o brbgq,0$ogo ltbbr63bob 0od6srnbob 3r6o6o369brbr br0brbg6ob lrsgo6s6lxn-X3rn6o0o336 brj0os6obrb; A) t rCr6olgCq,rnb qnJq'o0sgcq36o t) bsar6rn br0,>6orq'ob crS6oqgq3q'o Jo6ob l$bb63bobr qgr jo6Sbob br6a3rbr qrr t-rr0s6orq'ol-r q36oqrq3q'o Jo<6ob (b'>a'>6er 6s0erg63bsb. $66rnbubg qr,>gpd63bgq,o brar6o lr$r6cnq,otr 3er6Jo6r6ootr) brj0o,:6rnb.>tr ttb3q,0$ogo rUQoOob bs0ttb36o r0o$03bU b.:b3q,0$ogefu, r3$er6o0o36o 63trJ3\,o3ob s6 rqr6oqrob6o3o or3oof0r6or33q'o g6orggq,otr 0o36 5,>prg30gq,o jo6Sbob .:6/qrs brbb63bob bs6a3obr pr 5.:0cng36Xbolt gr66q,3b0o. .:0 $gJgEj$oU 0erj03q93bs ur<r 363gq'qr3bs brjr6or3Sq,,ob 3obtr$o$33o36o 0gorr6b0g0oor 6,>cn3rq,otr$o6gbgq, bras6o tt0,>6cnq,oLr crJ6.eo-Jq Jo69ca, qg,>Ornu3oACbCq 0r6363q,o63b9q, er65l6r'r9ca; rqr6oq,rnbtrto3o lrbgq,O$ogo, u36o6o0c436o 63u33bq,o33bobr (,r or) or3ocnO0r6or33q,o 3r6or3gq,g6olr br33ol63bob 0s6or3rlt qr,: 6r63r663s1-t; o) o0 g6drn b$r6orq'olr q3r<roqq3q'o Jo6ob brgobrblm-x3er6o0o336 brj0o'>6erb':b' 6rn03q,tso6 r3ornbrn0oU6o 631133\,o3,: s6/qrr ,:qr5oqxnb6o3o or3oor00r6or33q'o g6or33q'o gq,obb $ogot/,:j6o3bolt 50 J6ro6366l-rr q9.: 05$b, sb63 l-rrfuq'0$ogolr 0o36 50 Jr6o636$o qrr 0ggo $oqxnbr<ro3o 0o6;$oq,Srnboor ts3j06oq,o 336der [-r10.:6orq,olr oS6oqrqgq,o Jot6otr lr,>go6s6brn-g3o6ar0o336 tlrj0ol6rn0sb, 6l6qrs o0 030orb3g3obr, or3 .:6 lr$r60crb Sslrorbo jsqrq,pgbo - rCoor, $cq,o - br6orrgbCbuE or Brbos6o jrqrq,qrSbob lt3t6orrtsot6ober bgcrbqnn bo65r9ca. s6 l$$u60c)0 o6grn60r6or orSouo 3o6r6b56o r66r6o063bolr tsgbrbSb 0oorbo36obr0g06 gbqr.> $rqgq.o6o6otr brb3q,O$ogrn rgqgo$ob tJr0brb36b; qgs trgtJbb' 3) 3g6dm br0.:6orqrob bgbogjgob o0 ltbgq,tsgt6gq,3brn 3lq,q.ogbgq,3brls t6eragqor 6,>6$grp C96rb bb3q,Oftigrn, 1663o63 Oob ltj0o.:6obrb oO 6r$oq'tso, t6o03q'og qgr3,:3ao<fubgq,os 0olr 6ogt6 ltbogaggo rb ltbgq,O$ogrn grn6qgsbob 3gor36oq'o or$b3bolr, rbgg 16ro09 grn60oor b;bgq,0$ogrn, r3$er6rn0ogt6o 63bJgbq'o3ob sb rqr6oq'rnb6o3o o3oo)0aJ6o3cq,o 36ol33qrol.r bs33o)63botr 6s0rngg63bstrol.>6 s6 0r6<n3slrols6; q) brjrr<rcn30q,ob o66rbgqro 3r6rn6oor ,,br js6or33q,ertr blr6B336rn 3crqg5jlto" q-osqgaC6oq,o s6B3363botr.>cn3ob 6.>0ogogoq,lo tsUElrQo ttbl-rt63bob 6':0r'rg363bob 0rr6orytoOog{argbrb. 3. Urfuq,a$oger rSqn$ob t,J0brb36o Cgr0o33op3Qrq9 6s6tts9cq3r6r3b $qo36o rgqpogo6gqo bsj0or6obob 6960rb.