THE STATE AUDIT ORGANIZATION SHALL EXERCISE THE FOLLOWING JURISDICTION AS PROVIDED IN THE LAW ON STATE AUDIT.
Article 6. Jurisdiction of the State Audit Organization
6.1. In accordance with Article 25, Clause 1.7 of the Constitution of Mongolia, the State Audit Organization shall serve as the independent body responsible for exercising oversight of state finances and the budget.
6.2. The jurisdiction, structure, and operational procedures of the State Audit Organization shall be governed solely by this law. No other legislation may impose additional responsibilities on the State Audit Organization beyond the scope of financial and budgetary oversight as defined by the Constitution of Mongolia and this law.
6.3. The audit jurisdiction of the State Audit Organization shall include the following:
6.3.1. Conducting financial, performance, and compliance audits of audited entities, in accordance with Articles 11 and 12 of this law;
6.3.2. Preparing and submitting conclusions to the State Great Khural, the Government of Mongolia, and the Citizens’ Representative Khurals of aimags (provinces) and the capital city, with recommendations on increasing budget revenues, reducing expenditures, and enhancing the efficiency of budget financing—based on annual budget proposals submitted or to be submitted by the Government and local governors;
6.3.3. Conducting audits on specific issues within the scope of state financial and budgetary oversight, as required by law or when deemed necessary;
6.3.4. Providing recommendations to relevant authorities regarding the development and adoption of legislation, administrative acts, and other legal documents related to public property.
6.4. Based on a proposal from the General Auditor of Mongolia, an auditor authorized by the Speaker of the State Great Khural shall conduct audits of expenditures from the state budget allocated to executive bodies. The procedure for conducting such audits shall be approved by the General Auditor of Mongolia.
6.5. Upon request by the State Great Khural, other types or forms of audits related to its activities may be conducted.
6.6. Financial and economic transactions between audited entities and third parties shall also be subject to state audit.
6.7. Clause 12.1 of this law shall not apply when exercising the jurisdiction specified in Clause 6.3.3.
6.8. The State Audit Organization shall provide support to the State Great Khural in exercising its oversight powers on matters falling within the jurisdiction of the audit organization.
