The Budget and Finance Committee heard the 2025 Activity Report of the State Audit Office of Georgia, which was presented by the Auditor General of Georgia, Giorgi Gabitashvili.

According to the presenter, the State Audit Office conducted 44 audits in 2025, including 5 financial audits; 26 compliance audits; 3 inter-agency compliance audits; and 10 performance audits.

As Giorgi Gabitashvili noted, the financial audits covered more than GEL 28.5 billion, representing 95% of the consolidated state budget.

He stated that the total value of violations identified through audits conducted in 2025 amounted to GEL 36.5 million. These findings reflected systemic deficiencies and were primarily related to the inefficient, uneconomical, and improper use of budgetary resources, as well as issues concerning procurement procedures and asset management.

According to the Auditor General, the implementation of recommendations issued by the State Audit Office resulted in the recovery of overpaid funds, the mobilization of additional revenues, and, in certain cases, savings of budgetary resources.

As Giorgi Gabitashvili reported, the total amount of funds returned to the budget, saved, or additionally mobilized during the reporting period reached GEL 11.8 million.

“Within the framework of the Office’s real-time audit activities, an examination revealed deficiencies in tender documentation and incorrectly identified procurement needs. As a result, a tender valued at GEL 9.2 million was cancelled, thereby preventing the uneconomical use of public funds.In 2025, due to the presence of high-risk circumstances, 17 audit reports and specific pieces of information were referred to the Prosecutor’s Office for further action. Of these, 4 were attached to ongoing criminal cases, while 13 led to the initiation of investigations into new criminal cases. The materials referred to the Prosecutor’s Office represented a total value of GEL 80 million”, - - the Auditor General stated.

According to him, of the five financial audits conducted in 2025, one resulted in an unqualified opinion; three resulted in qualified opinions; and one resulted in an adverse opinion.

The 2025 Activity Report of the State Audit Office also addresses issues such as: cooperation with key partners; improving efficiency through strengthening internal governance systems; supporting the professional development of employees; and the financial management of the Office itself.

Following the presentation, Giorgi Gabitashvili answered questions from committee members.

The Budget and Finance Committee subsequently supported the 2025 Activity Report of the State Audit Office of Georgia.