GSAI – Global SAI Accountability Initiative
Mandated to audit the State Budget Project, the Government’s annual report on budget implementation, and the efficient use of state funds and assets, CART reports its findings annually to the President and the Parliament.
In line with its commitment to institutional strengthening and improved audit quality, CART has joined the GSAI to build sustainable capacity and enhance its performance across key areas of strategic management, audit quality, digitalization, and stakeholder engagement. Under the GSAI programme, CART partners with the SAIs of Azerbaijan and Georgia and the Chartered Institute of Public Finance and Accountancy (CIPFA). This collaboration is designed to strengthen audit methodologies, improve strategic management, modernize audit processes through digital tools, and foster stronger cooperation with key national stakeholders.
INTOSAI REGION: ASOSAI
KEY COMPONENTS OF SUPPORT
C1. Audit methodology, quality and reporting
CART aims to strengthen the quality and consistency of its audit work by developing and applying ISSAI-compliant manuals for financial, compliance, and performance audits. The focus is on introducing a functioning audit quality management system, building staff capacity through targeted training and pilot audits.
C2. Strategic Management
CART is enhancing its institutional effectiveness through the introduction of strategic and operational planning tools. A newly developed Strategic Plan for 2024–2028, supported by an operational plan and monitoring system, will guide implementation and performance review. The first SAI PMF assessment serves as a foundation for evidence-based planning, improved governance, and stronger alignment with international good practices.
This component is implemented in collaboration with IDI SPMR ACT initiative.
C3. Audit digitalisation
CART seeks to modernize its audit work by updating and expanding its Audit Management System (AMS) to support end-to-end digital documentation of financial, compliance, and performance audits. The component focuses on developing standardized templates, building staff capacity to use digital tools, and integrating audit quality management into AMS to improve efficiency, consistency, and data-driven reporting.
C4. Stakeholder engagement
CART is strengthening its engagement with the Parliament, the President’s Office, and other key stakeholders through a more structured approach to communication and awareness-raising. The SAI aims to increase public understanding of its mandate, foster dialogue on audit results, and institutionalize stakeholder analysis within its strategic management processes.
This component is implemented in collaboration with IDI SPMR ACT initiative.
C5. Project Management and coordination
Ensure effective and timely implementation of the project in line with agreed quality, budget, and timelines. Strengthen coordination among all partners to enhance synergy, ensure long-term sustainability and consolidate the CART’s institutional transformation.
TESTIMONIALS
We expect that the joint and successful implementation of the project will contribute to the establishment of a strong and effective Supreme Audit Institution, a more active participation of our organization in the international community and an improvement in the level of well-being of the population of our country.
SAI Azerbaijan is happy to provide peer support to SAI Tajikistan in strategic management as part of GSAI project and believes that this partnership will bring positive results for the cooperation and development of both SAI Tajikistan and SAI Azerbaijan.
The European Union is proud to support Tajikistan’s Chambers of Accounts. This support should lead to better financial oversight, promoting transparency and accountability in managing public funds. A vital step towards good governance and fostering trust in Tajikistan.
Our support to the Chamber of Accounts reflects our shared vision of promoting good governance and accountability. Through this cooperation agreement, we believe the provided technical assistance and capacity building will enhance further the Chamber’s effectiveness in fulfilling its mandate.
The Tajikistan project is unique by having such rich technical expertise available. Peers from SAI Azerbaijan will work in partnership with consultants of the professional organisation CIPFA and staff from IDI. I strongly believe that by applying principles of ownership, mutual accountability and coordination among the partners, the Project will demonstrate great progress and achievements in the implementation phase.
GSAI TAJIKISTAN IN ACTION
IMPLEMENTATION PARTNERS
KEY DOCUMENTS
GSAI TAJIKISTAN IDI MANAGER
Nazgul Esenbekovna Albanova
SAI Governance Department