The Audit Chamber of Azerbaijan has identified discrepancies in the financial reports of various state institutions regarding the execution of the 2025 state budget. The findings were detailed in the Chamber's official opinion on the draft law concerning the execution of the 2025 state budget.
According to the Operative Information Center-OMM, the Audit Chamber analyzed reports covering 86.3% of the total state budget expenditures for 2025. This comprehensive review involved reconciling treasury settlement acts and financial documentation from over 170 institutions, encompassing 33.3 billion manats. The scope of this analysis expanded by 1.2 billion manats compared to the previous year. Through analytical procedures, the Chamber compared institutional reports against data from relevant executive authorities, utilizing a new system that evaluated information based on over 100 criteria.
The audit revealed several irregularities, including instances where administrative expenditure classifications did not align with the figures reported by the institutions. Specifically, some entities failed to adhere to the requirements of the Presidential Decree dated December 27, 2024, regarding the implementation of the 2025 state budget law. In these cases, expenditures were executed by subordinate credit managers but incorrectly reported under the parent organization. Other issues included incomplete or delayed reporting, clerical errors, and the inclusion of funds from non-budgetary sources in expenditure totals. The Audit Chamber has issued formal notices to the relevant agencies to address these discrepancies.
The Audit Chamber of the Republic of Azerbaijan serves as the supreme external financial control body, responsible for ensuring the transparent and efficient use of state funds. Its annual review of the state budget execution is a critical mechanism for maintaining fiscal discipline and accountability across all government sectors in Azerbaijan.
