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. The State Comptroller was elected by the Parliament. He was not considered to be a member of the Cabinet of Ministers, however he was had the power of a minister and was accountable only to the Parliament. The State Comptroller was supposed to submit an annual report to the Parliament.

In 1918-1920, based on the request of Noe Jordania, Ilia Chavchavadze, Niko Nikoladze and Iakob Gogebashvili, an eminent Georgian scientist, economist, publicist, public figure and one of the founders of Ivane Javakhishvili Tbilisi State University, Professor Philippe Gogichaishvili was elected as the first State Comptroller of the Republic of Georgia. That time existing multiparty Parliament unanimously supported his candidate.

In 1921, when the Soviet army annexed Georgia, the CCG became part of the USSR national control machinery and remained it for the next 70 years.

In 1940 a National Commissariat of the state control was established. In 1946 it became a ministry, and later – the State Control Committee In

1962-1965 there were Party-State Control Committees that controlled the activities of parties and State Institutions.

In 1965 a National Control Committee was created. It represented a system of special control body of the state control that controlled the activities of almost all state institutions and organizations.

The National Control Committee was elected by the Supreme Council of Georgia which was the head of overall national control system. The National Control Institutions could point out to an official holding the post their deficiencies and demand their eradication; and in case of revealing serious violations they could inform the above standing authorities, appoint an inspection that involved invitation of respective specialists, examine the financial and economic state, terminate the official’s illegal order, dismiss him from the post, send the materials related to the plunder and other infringements to the Prosecutor’s Office.

In 1991 Georgia gained status of an independent Republic and the National Control Committee ceased its existence. Contemporary Chamber of Control is the legal successor of the state control Institution of the Democratic Republic of Georgia of the years 1918-1921.

The CCG is a member of INTOSAI from 1992, a member of EUROSAI since 1993 and a member of ASOSAI since 2004.

1993 The Parliament of Georgia adopted a Law “On the Chamber of Control of Georgia”.

The Constitution of 1995 defined the Chamber of Control as the state Supreme Audit Institution.

1997 The Parliament of Georgia adopted a new Law “On the Chamber of Control of Georgia”.

The Chamber of Control of Georgia is a supreme institution of the state financial and economic control. It oversees the expenditure and usage of public funds and other state material values, safeguards the national wealth and state property, controls and analyses the legality, purposefulness and effectiveness of the use of state resources.

The CCG is independent in its activities and is accountable only to the Parliament.

The CCG conducts its audit activities based on the following principles: independence, impartiality, transparency and professionalism. The CCG recognizes the internationally accepted standards of SAIs and cooperates with International Organizations of Control and Supreme Audit Institutions with an objective to promote partnership relations and knowledge sharing.

In December 2008 the Parliament of Georgia adopted a new Law “On the Chamber of Control of Georgia”