INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Accounts Chamber of the Republic of Tajikistan: Advancing Milestones within the GSAI Project

The Accounts Chamber of the Republic of Tajikistan (ACRT) is confidently moving toward achieving its objectives within the GSAI project by developing a new strategic plan, modernizing its audit system, and building new partnerships.

While 2023 focused on planning, 2024 has proven to be a year of significant milestones and results. All project activities were implemented as planned, with three key highlights standing out as points of pride for the ACRT.

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Strategic Development Plan for 2024–2028

During 2023 and 2024, the Accounts Chamber focused on developing its new Strategic Development Plan for 2024–2028. The foundation for this plan was laid through the evaluation of the previous strategic plan, a SAI PMF conducted for the first time in the Accounts Chamber by their peer partner, SAI Azerbaijan, and a stakeholder analysis, also conducted for the first time, with support from IDI.

On December 11, 2024, the Accounts Chamber held a major multi-stakeholder event under the framework of IDI’s SPMR ACT and GSAI initiatives during which the Accounts Chamber presented its 2024–2028 Strategic Development Plan, outlining its mission and key objectives for the next five years. The presentation was followed by a discussion on opportunities for enhanced collaboration with key stakeholders, including representatives from the Parliament of the Republic of Tajikistan, ministries, government agencies, mass media, and civil society organizations. Peer partners from SAI Azerbaijan and SAI Georgia, along with development partners, also attended the event, extending their support.

The main objective of the event was to foster trust and strengthen cooperation between the Accounts Chamber and its stakeholders. The Accounts Chamber views this initiative as a significant step toward improving collaboration with key stakeholders and intends to continue such practices in the future.

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Modernizing the Audit Management System (AMS)

The modernization of the Audit Management System (AMS) represents another significant milestone. AMS used to support comprehensive audit processes, including financial, performance, and compliance audits, as well as human resource management. In 2024, critical updates to AMS introduced functionalities such as tracking violations, implementing recommendations, and generating quality reports. These enhancements, supported by the GSAI initiative, have elevated the system’s efficiency. Moving forward, the ACRT aims to train its auditors comprehensively to leverage AMS's full potential.

As part of its Strategic Development Plan for 2024–2028, the ACRT also plans to expand AMS integration with key government systems and agencies. This will improve data accessibility, elevate audit quality, and facilitate the preparation of detailed reports for the President and Parliament of Tajikistan, aligning the ACRT with global standards.

Building Peer Partnerships with SAI Georgia

Bilateral cooperation with the State Audit Office of Georgia (SAOG) has emerged as a pivotal aspect of the project. Drawing from SAOG's positive experience in transitioning to international audit and strategic management standards, the ACRT has established a robust peer partnership with the Georgian SAI.

In 2024, SAOG joined the GSAI Tajikistan as a technical partner, contributing expertise to the "Audit Methodology, Quality, and Reporting" and "Stakeholder Engagement" components. Training seminars in April and September 2024 focused on audit activities, the implementation of audit recommendations, and stakeholder engagement, offering invaluable insights for the ACRT's ongoing transition to international standards.

This collaboration is set to deepen, with SAOG’s expressed commitment to support the Chamber in the planned next phase of the GSAI. By learning from Georgia's best practices and fostering this partnership, the ACRT aims to further strengthen its institutional capacities and promote a culture of excellence in public accountability.

As the Accounts Chamber of Tajikistan reflects on its progress, it remains steadfast in its commitment to advancing transparency, accountability, and effective public resource management. These achievements represent more than just milestones; they are stepping stones toward a stronger, more effective Supreme Audit Institution. By embracing modernization, fostering peer partnerships, and prioritizing stakeholder engagement, the ACRT is well on its way to setting new benchmarks for excellence. The Chamber is confident that through sustained effort, collaboration, and innovation, it will continue to build trust and deliver value for the citizens of Tajikistan.

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