The Chamber of Accounts has prepared an audit report on analytical activities on the analysis of the draft budget of the Nakhchivan Autonomous Republic for 2026.
Elchi.az reports with reference to the Chamber of Accounts.
It was noted that the report on Analytical activities “Analysis of the draft budget of the Nakhchivan Autonomous Republic for 2026” was prepared in accordance with the Law of the Republic of Azerbaijan “On the Chamber of Accounts”.
The audit report was prepared using reports and statistical data provided by the Ministry of Finance of the Nakhchivan Autonomous Republic, the State Statistics Committee of the Nakhchivan Autonomous Republic, the Ministry of Economy of the Nakhchivan Autonomous Republic, the results of external state financial control measures and analyzes carried out by the Chamber of Accounts.
During the analytical activity, the requirements of Article 2 of INTOSAI-P 1 – the Lima Declaration (Declaration of Basic Principles of Audit) (regarding pre-audit) were taken into account, and the “Verification of Forecast Financial Information” standard was also used as progressive practice.