On July 21, 2026, the Accounts Chamber of the Russian Federation hosted an online experience-sharing seminar with participation of supreme audit institutions of Abkhazia and South Ossetia. The seminar focused on the audit of non-tax revenues.

Mr. Timur Makhmutov, Director of the Department for International and Regional Cooperation of the Accounts Chamber of the Russian Federation, opened the meeting. Mr. Zurab Otyrba, Deputy Chairman of the Control Chamber of the Republic of Abkhazia, and Ms. Dina Dzhioeva, Deputy Chairperson and Head of the Control and Inspection Department of the Control and Accounts Chamber of the Republic of South Ossetia, delivered welcoming remarks. The parties noted that non-tax receipts are an important source of revenue for the state budget, but this area is particularly vulnerable to the risk of revenue shortfalls, so sharing audit practices in this area is of special relevance.

The experience of the Accounts Chamber of the Russian Federation was presented by the Revenue Audit Department team: Ms. Olga Leshcheva, Deputy Head of the Non-Tax Revenue Audit Inspectorate; Ms. Svetlana Tairova, Chief Inspector; and Mr. Sergey Shtets, Lead Inspector. The joint report focused on accounts receivable for non-tax payments. The speakers highlighted the results of the Accounts Chamber’s audits and outlined pre-trial debt collection measures. In particular, they touched upon issues of limiting debtors’ access to government support tools and participation in public procurement. The Russian side also shared its experience in using information and analytical tools and artificial intelligence technologies in auditing.

Mr. Daur Kishmaria, Lead Inspector of the Expertise and Analysis Department of the Control Chamber of the Republic of Abkhazia, presented a report “Audit of Non-Tax Revenues in the Republic of Abkhazia”. He noted that non-tax revenues account for approximately 20% of the republic’s budget revenues. Abkhaz colleagues also presented a methodology for auditing revenues from state property leases, including an analysis of the completeness and reliability of receipts, the accuracy of rent calculations, the status and dynamics of debt, the application of penalties, and the validity of debt write-offs.

Representing the Control and Accounts Chamber of the Republic of South Ossetia, Mr. Alan Kabisov, Acting Head of the 2nd Section of the Control and Inspection Department, presented a report “Audit of the Administration of Certain Types of Non-Tax Revenue”, and Ms. Zarina Kumaritova, Chief Specialist of the 1st Section of the Control and Inspection Department, presented a report “Audit of Rent as a Source of Non-Tax Revenue”. The speakers noted a significant increase in the republic’s revenues from foreign economic activity, including customs duties and payments. This growth is due to the harmonization of South Ossetia’s customs regulations with Russian standards and the Eurasian Economic Union’s Common Tariff.

Following the seminar, participants emphasized the need for a systematic approach and improved oversight of revenue administration completeness in the context of developing information systems and strengthening interdepartmental cooperation, which is one of the key tasks of supreme audit institutions. The parties expressed interest in continuing to share experiences in this area.