Audit Chamber of Armenia

CIS Member State CoE Member State The Audit Chamber of Armenia (Armenian: Հայաստանի Հաշվեքննիչ պալատ, romanized: Hayastani Hashvek’nnich’ palat) is an independent agency of the government of Armenia which has separate powers and responsibilities.

The Control Chamber of Armenia was formed by the National Assembly and was accountable to the country's legislative body.

It was performing its activities on its own, independently from the bodies of power being guided by the principles of the Lima declaration, as well as by those of INTOSAI (International Organization of Supreme Audit Institutions).

Control Chamber's first steps were directed towards the determination of its structural-functional divisions, professional departments and fields of activity.

According to the Charter approved by the National Assembly, State Budget, Privatisation and Denationalisation; Foreign Loans and Credits; the Comprehensive-Analytical and Informational-Methodological were operating within the Chamber of Control.

Since 2007, the Control Chamber issues, every quarter, an official handbook containing their reports and conclusions illustrating the progress of all work undertaken.

On December 25, 2006, the National Assembly adopted a new law on the Chamber (ratified on June 9, 2007) and came into force from the tenth day succeeding the coming into effect of the Constitution's 83.4 article.

The RA Control Chamber, which is the legal successor of the RA NA Control Chamber, in comparison with the previous one, has a number of distinctive features which relate to the state, functions and authority of the Chamber: under the new legislation, the CoC chairman is being appointed by the NA upon the proposal of the RA president for a six-year term and the CoC Council, besides the chairman and the deputy, consists of a further 5 members.

[2] The Control Chamber has the following tasks: 1. the Annual Statement of the Government on the implementation of the State Budget; the Statement of the Government on the implementation of the Annual Program of the Privatization and Denationalization of state enterprises and projects of unfinished construction; 2. the Annual Statement of the Central Bank; According to the Article 116 of Constitution of Armenia, the chairman of the Control Chamber shall be appointed by the National Assembly upon the recommendation of the president of the Republic for a six- year term.

The department provides methodological support: it develops control benchmarks and procedural instructions, supervises their implementation.

The Analysis Department performs analytical works in the scope of control performed by the Control Chamber, as well as out of that scope, summarizes the conclusion drafts on the annual reports of the RA Government and RA Central Bank related to the implementation of state budget and privatization project.

According to the Article 83.4[3] The Control Chamber of the Republic of Armenia shall be an independent body, which shall oversee the use of the budget resources and the state and community property.

The chairman of the Control Chamber shall be appointed by the National Assembly upon the recommendation of the president of the Republic for a six- year term.

From the mentioned above the efficiency and environmental audit types should be especially distinguished, as will be applied in Armenia for the first time.

[4] The Audit Chamber of Armenia maintains several cooperation agreements with various other audit institutions including from Russia, China, Germany, the Netherlands, France, Sweden, the United Arab Emirates, Georgia, Belarus, Poland, Latvia, Bulgaria, Moldova, among others.