Chamber of Control of Georgia

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A Brief Review of the History of the Chamber of Control of Georgia

The history of the Chamber of Control of Georgia begins from 1918.

On the 28th of June 1918 the National Council of Georgia adopted a new Law “On Establishment of the State Comptroller’s Position” that defined his status.

Existing at that time Government provided the state control institution with a wide range of powers. According to the legislation of Georgia, besides the function of revealing the deficiencies and violations, it was also responsible for supervision of the use of public funds, management of the state credit, examination of reports; it was authorized to submit proposals on the improvement of the tax legislation system; It was expected to contribute to the development of economy and maintain order.

In 1918-1921 a part of the legislation that was related to the establishment of the State Control Institution in the country was adopted. In particular: the Law “On the Establishment of the State Comptroller”, the Law “On the State Control of the Democratic Republic of Georgia” and Article 8 of the Constitution of 1921 “State Control”.

The 1921 Constitution of Georgia defined the status of the Chamber of Control of Georgia as the Supreme Audit Institution of the country.

Organization of the control and rules of procedure were stated in the Law, according to which subjected to the state control were: proper management of the state budget, all kind of state income and spending, governmental and other organizations’ estimated calculations and reports; finances of local self-governing entities.