Azerbaijan

Mr. Vugar Gulmammadov
Chamber of Accounts of the Republic of Azerbaijan.
33 Kagani Street Baku AZ 1000, Republic of Azerbaijan.

Tel: +994 12 493 60 86
Fax: +994 12 493 20 25

azerbaijan

Chamber of Accounts of the Republic of Azerbaijan

Name/Title of the SAI: Chamber of Accounts of the Republic of Azerbaijan.
Street Address:
33 Kagani Street Baku AZ 1000, Republic of Azerbaijan.
Telephone No: Tel: +994 12 493 60 86
Fax No: Fax: +994 12 493 20 25
E-mail Address: office@ach.gov.az
Web Page Address: www.ach.gov.az
Name of the Head of SAI: Mr. Vugar Gulmammadov
Title/ Designation of the Head of SAI: Chairman
Telephone No. of the Head of SAI: Tel: +99412 493 69 20
Name of the Head of International Relations Department: Mr. Hilal Huseynov
Designation of the Head of International Relations Department Director
Telephone No. of Head of International Relations Department: +99412 598 27 05
Legal framework under which the SAI functions viz Constitution, Act of the Parliament, Presidential Order etc: (Please quote article/order number etc).
Milli Mejlis (Parliament) creates the Chamber of Accounts based on the Article 92 of the Constitution of the Republic of Azerbaijan.
Authority by whom the Head of SAI is appointed
The Chairman of the Chamber of Accounts is appointed by the Mili Mejlis of Azerbaijan Republic.
Authority by whom the Head of SAI can be removed:
The Chairman of the Chamber of Accounts can be dismissed from his position by the Milli Mejlis (Parliament) of Azerbaijan Republic.
Manner in which the Head of SAI can be removed:

The Chairman of the Chamber of Accounts can be dismissed from his position prior to the expiry of the his terms in case of:

  • death,
  • request for dismissal,
  • commiting a crime and enacted condemnatory decision of the court with regard to this persons,
  • violating the requirements listed in the Article 7 of the present law,
  • certificate of the special medical commission convoked by the Chamber of Accounts on impossibility to perform duties for more than 4 months because of disease,
  • being announced dead or missing by the court.
Term (tenure) of office of the Head of SAI: Seven years.
Status (position) of the Head of SAI:
The Chairman, the Deputy Chairman and the Auditors of the Chamber of Accounts may neither be arrested and called for criminal liability, nor the court-based administrative punishment measures, the investigation and the personal search may be applied to them during their term of office, unless the Milli Majlis gives its consent.
Terms and conditions of appointment of the Head of SAI:
Persons that have high education and 5 years experience of work in the field of public administration, state control, economy and finance are eligible for the position of the Chairman.

The Chairman cannot be involved in any activities that envisage any payment for the performed work unless it is pedagogic, scientific or creative activity.

The candidate nominated for the position of the Chairman of the Chamber of Accounts should not be direct relative to the Chairman of Parliament of the Republic of Azerbaijan, Prime Minister of the Republic of Azerbaijan, Minister of Finance of the Republic of Azerbaijan, Prosecutor General of the Republic of Azerbaijan, the Chairman of the Supreme Court of the Republic of Azerbaijan, the Chairman of the Economic Court of the Republic of Azerbaijan, Chairman of Board of the National Bank of the Republic of Azerbaijan.

Privileges of the Head of SAI:
The Chairman of the Chamber of Accounts provides for the overall conduct of the Chamber of Accounts, organizes its work in accordance with the relevant legislation and the Charter and represents the Chamber of Accounts in Government bodies of the Azerbaijan Republic and abroad.

The Chairman of the Chamber of Accounts:

  • calls and chairs meetings of the Chamber of Accounts;
  • assign duties to the Deputy Chairman and the Auditors of the Chamber of Accounts and organizes their work;
  • provides for the general management of the Staff of the Chamber of Accounts;
  • within the cost estimates of the State budget approves the organizational structure and staffing plan of the Chamber of Accounts;
  • issues directives, orders, tasks and instructions for the Chamber of Accounts;
  • hires and dismiss the officials of the Staff of the Chamber of Accounts and solves issues relating to the staff development;
  • solves issues relating to the encouragement and disciplinary punishments of the official of the Staff of the Chamber of Accounts;
  • signs the economic, labor and other agreements on the behalf of the Chamber of Accounts;
  • presents the appropriate reports, opinions, references and proposals of the Chamber of Accounts to the Milli Mejlis of the Azerbaijan Republic;
  • ensures the coordination of the activities of the Chamber of Accounts with other Government bodies.
    The Chairman of the Chamber of Accounts has a right to participate in the session of the Milli Mejlis of the Azerbaijan Republic.
Mandate of the SAI:
The Chamber of Accounts shall supervise the approval and execution of the state budget, the management of state property and issuance of orders in respect to such property, the inflow of funds to be generated from privatization of state property into the state budget, and the purposeful use of funds to be allocated from the state budget for legal entities and municipalities.”
Forum to which audit reports of the SAI are submitted: Milli Mejlis (Parliament) of Republic of Azerbaijan.
Main functions, duties and powers of the SAI:

The Chamber of Accounts carries out the following functions:

  • To render opinion on drafts of the state budget and on those of the extra-budgetary state funds (institutions);
  • To supervise the volume, the structure, as well as the timely and targeted execution of revenue and expenditures items of the sate budget and of the extra-budgetary state funds’ (institutions) budgets;
  • - To render opinion on the annual state budget execution report and the appropriate draft laws;
  • To analyze whether budget financing is carried out as provided in an approved state budget; and to prepare and submit proposals to the Milli Majlis regarding elimination of discovered deviations and improvement of the budget process in general;
  • To inform the Milli Majlis once a quarter about execution of the state budget revenues and expenditures;
  • To supervise the management of state property, the issuance of orders in respect to such property, and the inflow of funds generated from the privatization of state property to the state budget;
  • Based on assignment of the Milli Majlis and its permanent committees, to carry out financial expertise of draft laws concerning the state budget and extra-budgetary state funds (institutions), as well as of the international agreements, which are approved by the Milli Majlis;
  • To analyze and inform the Milli Majlis on whether the state budget funds are entered into the treasury account and utilized in conformity with targets established in an approved state budget;
  • To obtain and analyze the information from the National Bank and other authorized credit institutions about the flow of finances of the state budget and those of the extra-budgetary funds (institutions) in bank accounts, and to give relevant proposals to the Milli Majlis;
  • To inform the Milli Majlis about law violations, which were discovered as a result of supervisory measures taken;
  • To operate in close contact with other state supervisory bodie.
Number of staff employed by the SAI:
The Chairman, Deputy Chairman, 5 Auditors (members) and 113 staff members.

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Contact Us

Mr. Tafakhar Ali Asdi
Email: saipak@isb.comsats.net.pk
Director General (International Relations & Coordination)
Tel : +92-51-9215521
Fax: +92-51-9211404


Ms. Bismah Farrukh Khan
Deputy Director (International Relations & Coordination)
Email: saipak@isb.comsats.net.pk
Tel : +92-51-9219177
Fax: +92-51-9222908