Author: The Chamber of Accounts of the Republic of Azerbaijan
The Open Budget Index (OBI), developed by the International Budget Partnership (IBP), assessed the transparency of budget processes and the availability of budget information to the public. As a part of this index, the IBP developed a sub-index of supreme audit institutions to evaluate how well supreme audit institutions (SAIs) promote budget control. The audit report on the activities of the supreme audit institutions for the Open Budget Index consisted of seven questions.
In the 2021 report, the Chamber of Accounts of Azerbaijan scored 89 out of 100 on budget control, and scored the maximum number of points on the three related questions. Overall, the Chamber of Accounts (89 points) ranked third among 120 countries on the evaluation of SAI activities to monitor budgets.