§ Article 69State Audit Office

State Audit Office

1. The use and expenditure of budgetary funds and other public resources shall be supervised by the State Audit Office, with the
purpose of facilitating the efficiency and accountability of public governance. It shall also be entitled to scrutinise the activities of
other state bodies of fiscal and economic control and to submit proposals on improving tax legislation to Parliament.

2. The State Audit Office is led by the General Auditor, who shall be elected by a majority of the total number of the Members of
Parliament for a term of 5 years upon nomination by the Chairperson of Parliament.

3. The State Audit Office shall be independent in its activity.

4. The State Audit Office shall be accountable to Parliament. Twice a year, together with the submission of preliminary and full
reports on the execution of the State Budget, the State Audit Office shall submit to Parliament its conclusions on the Government
report. Once a year, it shall submit to Parliament its own activity report.

5. The State Audit Office shall ensure the control of public funds by Parliament.

6. The competences, structure, procedure for the activity and guarantees for the independence of the State Audit Office shall be
determined by the organic law.

Constitutional Law of Georgia No 1324 of 13 October 2017 – website, 19.10.2017

Constitutional Law of Georgia No 2071 of 23 March 2018 – website, 2.4.2018

 Chapter Eight – State Defence and Security