Audit
State Audit Office of Georgia
SAO Georgia
79/100
Summary
The State Audit Office of Georgia (SAO) is established under Art. 97 of the Georgian Constitution (2018 revision) and the Organic Law of 27 June 2008 (No. 94, as amended). The Auditor General is elected by parliament for a 10-year non-renewable term, among the longest and most independence-protective tenures in the region. The SAO's budget is guaranteed by law as a percentage of the state budget. INTOSAI/EUROSAI member.
Independence Scorecard
79/100
Moderate
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| Budget independence | Fixed by statutory formula |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Organic Law of Georgia on the State Audit Office
- Citation
- Organic Law of Georgia, 27 June 2008 No. 94 (as amended 2020)
- Full text
- Agency website →
Jurisdiction scope
External audit of revenues and expenditures of central and local government bodies, state funds, state enterprises, and entities receiving state budget funds in Georgia. Conducts financial, compliance, and performance audits per INTOSAI standards.