Parliament of Georgia

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The Parliament supported the draft Organic Law “On the State Audit Office”

Plenary 25 Jun 2026
The Parliament supported the draft Organic Law “On the State Audit Office”

At the plenary session, the Parliament considered and supported, in the III reading and under an expedited procedure, the amendments to the Organic Law “On the State Audit Office” with 83 votes.

The draft law was presented by the First Deputy Chair of the Budget and Finance Committee, Irakli Kheladze.

The amendments redefine and further specify key concepts within the legal framework governing the State Audit Office, including the definitions of financial, compliance, and performance audits, as well as the definition of an audit entity.

The bill introduces the institution of a Public Relations Secretary, aimed at ensuring coordinated communication with state bodies and other organizations. It also expands the organizational authority of the Auditor General, including powers related to defining the structure of the State Audit Office, staffing, rules of service, employment relations, and internal legal acts.

The functions of the Presidium of the State Audit Office are restructured, and the status of the Legal Entity under Public Law – the Public Audit Institute – operating within the governance system of the Office is defined. In addition, the scope of audit powers is further specified, including the range of entities subject to audit. The Office is granted the authority, in coordination with relevant administrative bodies, to access electronic databases.

The amendments also regulate procedures related to the appeal of audit findings, cooperation with investigative bodies, publication of audit reports, parliamentary accountability, employment relations of staff, remuneration, social protection, and international cooperation.