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National Development Plan: Formality or Unbiased Need for National Development?

Valērijs Stūris, Head of Policy Planning Projects and Analytical Processes of the State Audit Office of Latvia

In his recent public comment[1], “Prudentia” Partner Ģirts Rungainis, whose opinion not only economic experts listen to, has described the National Development Plan (hereinafter referred to as NDP) as a technical document, which only maintains the hygiene for Latvia as an open and small economy in the context of the challenges identified by the European Union.


Experts of the State Audit Office Lead a Training Program for Moldovan Colleagues

From November 25 to November 27, the experts of the State Audit Office of Latvia are staying in Moldova, where they conduct a training program for their colleagues at the Supreme Audit Institution of Moldova on ethical aspects of the supreme audit institutions and audit quality control procedures, which are crucial principles for ensuring high-quality auditing. (more…)

The Auditor General Receives the Highest State Award of Latvia

On 18 October 2019, President of Latvia Egils Levits and the Chapter of Orders made a decision to award the Order of the Three Stars to Auditor General of the Republic of Latvia Elita Krūmiņa and to appoint her a Grand Officer of the Order of the Three Stars for outstanding merits in favour of the Republic of Latvia. Following the tradition, President of Latvia Egils Levits presented the highest state awards on the Proclamation Day of the Republic of Latvia on November 18. Auditor General Elita Krūmiņa was the first to receive the state award.

Return of former prisoners to prison remains more realistic than their reintegration

A new, more progressive approach to the return of criminalised people to society was introduced in Latvia ten years ago. Unfortunately, the system is currently idling because one has failed to achieve the expected results. The State Audit Office concludes the latter after the audit on the efficiency of the measures for the re-socialisation of convicted people. (more…)

The State Audit Office: Managing in Garkalne Region Follows the Principle “Rich Man Does as He Pleases”…

In Garkalne Region, which is the richest among Latvian municipalities with a per capita income of 1,460 euros (2018), the population-paid taxes are spent without justification and even wasteful. After the audit, the State Audit Office has discovered such mismanagement, whose causes are related to deficiencies in management issues of the region largely. (more…)

The Reluctance of Ministries Can Lead to the State Audit Office Refusing to Express an Opinion on the Annual Report of the State for Financial Year 2019

Misrepresented or unaccounted state and municipal property worth at least 1.7 billion euros, including peat bogs, sand, and gravel deposits that are being developed at the same time where somebody is making a profit. The value of the state guarantees was reduced by 33.8 million euros unduly. (more…)

The Budget Money Allocated to the Priorities Is Flowing to Other Needs

In its annual audit on the accurateness of the national annual report, the State Audit Office has found unacceptable trends in the planning, using, and monitoring of national development-related spending. (more…)

Law is Still Breached in Terms of the Remuneration of Local or Regional Government Councillors

Alignment of the legal framework for the remuneration of local government councillors is still pending. The audit of the annual report of the state that the State Audit Office carried out has established actually the same situation as it had been a year ago. (more…)

Confusion over the Accounting of Municipal Authorities and the Delegation of Administrative Tasks to Commercial Companies

One can find information on municipal bodies, authorities, and enterprises in various public sources. However, it is distinctive and often misleading. One can observe different understanding of the law requirements in different local governments when they entrust commercial companies with some of their functions. (more…)

The State Audit Office Expects from the Treasury More Than Just an “Accounting” Approach to the Preparation of Annual Reports of Authorities

Latvia is the only Baltic State, where state accounting is managed in a decentralised manner without using the opportunity to save budget funds. The implementation of financial accounting standardisation and accounting centralisation projects has virtually come to a halt. (more…)