BAKU, Azerbaijan, June 12. Changes in
legislation regarding the execution of the state budget are
necessary in Azerbaijan.
This is stated in the opinion of the Chamber of Accounts on the
draft law "On the implementation of the 2025 state budget".
According to the opinion, the analyses conducted showed that
certain steps have been taken to improve the quality of
explanations and information in the documents submitted regarding
the implementation of the 2025 state budget.
The institution noted that it is necessary to make changes to
the fiscal legislation. Although monthly, quarterly, and annual
reports on the implementation of the state budget are submitted in
accordance with Article 20 of the law "On the budget system", the
Chamber of Accounts emphasized the need for improvements in the
accountability and information system.
According to the opinion, as in previous years, funds allocated
to the state budget were presented as a separate appendix to the
annual report, while funds used for the Reserve Fund were shown
separately. In addition, the report also reflected the work done on
state programs in 2025 and information on the implementation of the
Strategy.
At the same time, the chamber noted that there were gaps in the
presentation of some information compared to previous years. Thus,
a separate section on the implementation of the recommendations of
the Chamber of Accounts, information on targeted measures, and
detailed expenditures by functional areas weren't fully reflected
in the report.
The opinion emphasized that in order to increase transparency
and accountability in public finance management, it's necessary to
improve legislation, including making additions and amendments to
the accountability rules related to budget execution.
