The Parliament heard the 2025 Annual Activity Report of the State Audit Office, which was presented at the plenary session by the Auditor General of Georgia, Giorgi Gabitashvili.

According to him, 44 audits were conducted in 2025, including 5 financial audits, 26 compliance audits, 3 inter-agency compliance audits, and 10 performance audits. He stated that the total value of irregularities identified through audits amounted to 36.5 million GEL.

The Auditor General also noted that, as a result of the implementation of audit recommendations, overpaid amounts were returned to the state budget, additional revenues were mobilized, and in some cases, public resources were saved. In total, recovered, saved, or additionally mobilized funds amounted to 11.8 million GEL.

“In 2025, due to high-risk circumstances, 17 audit reports were submitted to the Prosecutor’s Office for further action. Of these, 4 were attached to ongoing criminal proceedings, while in 13 cases investigations were initiated in new criminal cases. The materials forwarded to the Prosecutor’s Office amounted to GEL 80 million in financial terms”, - he reported.

The Auditor General emphasized institutional developments, noting that for the first time, the Office conducted a consolidated audit of financial statements of budget-funded organizations, replacing individual ministry-level audits. As a result, coverage of the consolidated budget reached 95%.

He also reviewed audit outcomes across financial, compliance, performance, and internationally funded projects, and highlighted key findings and challenges.

According to him, between 2020 and 2025, more than 3,200 recommendations were issued, with 79% fully or partially implemented, 11% in progress, and 10% unimplemented.

“A positive trend in the implementation of recommendations has been observed with regard to recommendations issued at the level of central government, the share of which increased from 47% to 61% over the past five years”, - he noted.

As he noted, the highest implementation rate relates to recommendations issued within financial audits, standing at 61%. The lowest implementation rate concerns recommendations from performance audits, at 30%. According to him, this is largely due to the nature of performance audits, which involve greater complexity in implementing recommendations and longer implementation timelines.

According to Giorgi Gabitashvili, the implementation status of recommendations issued to municipalities remains a challenge.

During the presentation of the report, the General Auditor also spoke about the cooperation between the State Audit Office and the Parliament of Georgia. According to him, in 2025, the Permanent Audit Group for Reviewing State Audit Office reports, operating under the Parliamentary Committee on Finance and Budget, reviewed 31 audit reports, which is the highest figure ever recorded in this regard.

After the presentation of the report, Giorgi Gabitashvili answered MPs’ questions, after which the co-rapporteur of the issue, the Chair of the Parliamentary Finance and Budget Committee, Paata Kvizhinadze, delivered a speech at the plenary session.

“The State Audit Office is one of the most successful public institutions in Georgia, which is also confirmed by international assessments — the Service has received the highest possible rating from PEFA. For eight consecutive years, the State Audit Office of Georgia has been receiving an unqualified opinion from the external audit ‘Big Four’. The institution’s success is further highlighted by the fact that the World Bank and the Asian Development Bank have entrusted it with auditing projects they finance in Georgia”, - he stated.

According to the Committee Chair, the State Audit Office of Georgia is aligned with European standards, and in Europe, both the opposition and the ruling majority treat audit institutions with equal respect.

“In Europe, it is noted that the Audit Office is the ‘eyes of Parliament’. The Audit Office has hundreds of auditors who examine finances and issue conclusions. This conclusion is needed by you, the opposition. It is needed by us, it is needed by the government, and the Audit Office must function properly. The State Audit Office of Georgia, which is based on the German model, issues recommendations and does not have a punitive function”, - said the Chair of the Budget and Finance Committee, Paata Kvizhinadze, in response to opposition criticism.

The Parliament adopted the draft resolution on the “State Audit Office of Georgia 2025 Activity Report” with 76 votes in favor.