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.
