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History, Chronicle of events

Chronicle of events

 

February 21, 2013The Saeima (Parliament) of the Republic of Latvia approved Inga Varava as the State Audit Office Council Member.
January 24, 2013Elita Krumina, the Auditor General of the Republic of Latvia gave the oath of office at the Parliament.
January 17, 2013Parliament of the Republic of Latvia approved Elita Krumina for the position of the Auditor General.
April 3-4, 2012The Meeting of the INTOSAI Working Group on Key National Indicators is taking place in Riga, organized by the State Audit Office of Latvia.
December 15, 2011Parliament of the Republic of Latvia approved Aivars Erglis and Lelde Dimante for the position of the Council Member of the State Audit Office for the next four years
December 14, 2011Auditor General of the Republic of Latvia Inguna Sudraba from 14th  to 18th  December, 2011, is visiting Washington, United States of America, to attend Forum on Emerging Women Leaders in Public Service.
October 3, 2011After the financial audit of the 2010 Annual Report of the Republic of Latvia on the implementation of the State budget and local government budgets the State Audit Office has issued a qualified opinion to the Minister of Finance. Annual Report in all the key aspects corresponds to the financial statements from which it was derived, with a qualification regarding the irregularities found in the report. Due to the fact that revenues from taxes and duties are not reported according to the accrual principle, the SAO cannot issue an opinion regarding the completeness of tax and duty revenues.
August 29, 2011Auditor General Inguna Sudraba is attending the Annual Meeting of the Baltic and Nordic States and Poland Supreme Audit Institutions in Oslo, Norway.
June 29, 2011On June 29, 2011, Auditor General of the Republic of Latvia Inguna Sudraba is visiting Tbilisi, Chamber of Control of Georgia to participate in the international round table discussion, organized by SIGMA, a joint initiative of the OECD and the EU.
June 22, 2011From June 22 to June 25, 2011 Auditor General of the Republic of Latvia Inguna Sudraba is visiting Astana, Kazakhstan to participate in the international conference “State External Financial Control – an instrument to enhance national economy” devoted to 15th anniversary of establishing of Kazakhstan Chamber of  Control.
May 30, 2011From 30 May to 1 June 2011, representatives from the Accounts Chamber of the Kyrgyz Republic are visiting the State Audit Office of the Republic of Latvia on an exchange of experience. The delegation is led by the Chairman of the Accounts Chamber Sabyrbek Moldokulov. In October 2009, a cooperation agreement was signed between both institutions. Under this agreement, the State Audit Office provides assistance to the Accounts Chamber as part of a World Bank-funded project aimed at improving the audit methodology of the Accounts Chamber of Kyrgyz Republic in accordance with the international auditing standards.
March 10, 2011The Saeima (parliament) of the Republic of Latvia passed the decision to appoint Marita Salgrave to the State Audit Office Council member repeatedly for a term of four years.
November 22, 2010Auditor General Inguna Sudraba participated in the 20th Congress of INTOSAI, the International Organization of Supreme Audit Institutions, held in Johannesburg, Republic of South Africa.
November 9, 2010Igors Ludboržs, a representative of the European Court of Auditors, was in Latvia on an official visit, and presented the 2009 annual report of the European Court of Auditors on the implementation of the EU budget at the State Audit Office.
October 18, 2010Auditor General Inguna Sudraba went to Luxembourg to participate in the activities of the Contact Committee of EUROSAI, the European Organisation of Supreme Audit Institutions.
October 7, 2010In the financial audit of the 2009 Annual Report on State Budget Implementation and Local Government Budgets of the Republic of Latvia, having verified the accuracy of the preparation of the consolidated State balance sheet, the State Audit Office rendered qualified audit opinion. The Report corresponds to the statements from which it has been derived in all the relevant aspects, yet deficiencies were found in the accounting of long-term investments. Also, transactions with the Joint Stock Company “Parex banka” have left a significant impact on the financial position of the State, as a result of which the external national debt increased significantly.
September 29, 2010Auditor General Inguna Sudraba went on a working visit to Yerevan, Armenia, in order to participate in the annual meeting of the heads of the supreme audit institutions of CIS countries.
September 23, 2010Auditor General Inguna Sudraba participated in the Baltic Economic Forum.
September 9–10, 2010The State Audit Office organised a meeting of representatives of the Baltic and Nordic states supreme audit institutions. Representatives from the supreme audit institutions of Lithuania, Estonia, Poland, Denmark, Finland, Sweden and Norway arrived in Riga to discuss current issues relating to professional activities.
June 17, 2010Representatives of the Chamber of Control of Georgia, led by the Chairman, Levan Bezhashvili, arrived at the State Audit Office. A memorandum of mutual understanding was signed as a part of the visit, which will ensure a more focused and diverse future cooperation between the two supreme audit institutions.
May 20, 2010Auditor General Inguna Sudraba went to Minsk, Belarus, on an official working visit. During the visit, a number of important meetings took place, including with the Chairman of the Belarusian State Control Committee, Zenon Lomat, and other high-ranking Belarusian state officials.
April 29, 2010The Saeima (parliament) of the Republic of Latvia passed the decision to appoint Ieva Braunfelde to the State Audit Office Council member repeatedly for a term of four years.
April 6, 2010Auditor General Inguna Sudraba participated in a working group meeting of INTOSAI, the International Organization of Supreme Audit Institutions, on the development of the key national performance indicators, held in Astana, Kazakhstan.
January 25, 2010Delegation of the Chamber of Control of Georgia, led by the Deputy Chairman Devi Vepkhvadze, arrived on an exchange of experience visit. As part of the visit, future cooperation and the potential signing of a cooperation treaty/memorandum of mutual understanding were discussed.
December 14, 2009Sergei Stepashin, the Chairman of the Accounts Chamber of the Russian Federation, arrived on a working visit at the State Audit Office in order to inform, alongside Auditor General Inguna Sudraba, on the parallel audit conducted by both bodies, “Activities of State Institutions in the Monitoring of Food Circulation and the Administration of Exports of Food Products”.
October 1, 2009The State Audit Office publishes an audit report on the 2008 Annual Report on State Budget Implementation and Local Government Budgets of the Republic of Latvia, in which it stresses that the Report corresponds to the financial statements from which it has been derived in all relevant aspects, yet it is still unclear how resources are used to achieve specific outcomes. The ministries report on their performance in accounting terms only, without reflecting the link between the use of resources and the implementation of specific objectives. As part of the audit, the State Audit Office has provided opinions on the reports of 29 ministries and central State budget institutions. The State Audit Office gained assurance on the annual reports of 550 local governments on the basis of the efforts of sworn auditors.
June 2, 2009Representatives of the Accounts Chamber of the Kyrgyz Republic have arrived on experience exchange visit to the State Audit Office of Latvia from June 2 to 5, 2009. The State Audit Office has organized comprehensive agenda for Kyrgyzstan auditors at the SAO. During the visit the auditors of the Accounts Chamber of the Kyrgyz Republic visited the Saeima (the Parliament of the Republic of Latvia) and met the Chairman of the Public Expenditure and Audit Committee of the Saeima
May 26, 2009 The Chairman of the State Control Committee of the Republic of Belarus Zenon Lomat has arrived on official visit to the State Audit Office.
May 14, 2009Parliament of the Republic of Latvia approved Dace Nulle and Elita Krumina for the position of the Council Member of the State Audit Office for the next four years.
December 22, 2008Sergey V. Stepashin, the Chairman of the Accounts Chamber of the Russian Federation has arrived on official visit to the State Audit Office of Latvia. The objective of the visit was to close the parallel audit and announce the results of it. Audit was performed on implementation of the recommendations of audit „State Institution Activities, Providing Movement of Goods and Other Items at Latvia – Russia Border Control Points”.
December 18, 2008Parliament of the Republic of Latvia approved Inguna Sudraba for the position of the Auditor General for the next four years.
November 11, 2008Igors Ludboržs, Member of the European Court of Auditors, has arrived on official visit in order to present to the State Audit Office the Annual Report by the European Court of Auditors on implementation of the European Union budget during previous fiscal year as well as to provide information on current events in financial management of the European Union.
September 29, 2008The State Audit Office has concluded the financial audit on the Annual Report for 2007 on implementation of the State budget of the Republic of Latvia and on preparation correctness of the local government budgets and has rendered a qualified opinion to Saeima and the Ministry of Finance.
September 4-5, 2008Annual meeting of the supreme audit institutions of Poland, the Baltic and Nordic States takes place in Lithuania. On this occasion the State Audit Office of the Republic of Latvia is represented by Ieva Braunfelde, Director of the First Audit Department, and Aija Feldmane, the head of the Second Sector of the Audit, Methodology, Analysis and Development Department.
August 29, 2008The State Audit Office celebrates 85th anniversary. August 16, 2008, marks 85 years since the State Audit Office of the Republic of Latvia was established. The foundation date is considered to be August 16, 1923, when the State Audit Office Law came into force.
June 30, 2008Delegation from the Supreme Audit Office of the Czech Republic has arrived on official visit to the State Audit Office, Latvia. The Supreme Audit Office of the Czech Republic is represented by Frantisek Dohnal, President of the Supreme Audit Office, Petr Neuvirt, Chief Director of the Audit Section, Jaroslav Broza, Secretary of the President, and Sylva Mullerova, Director of International Relations Department.
June 11, 2008Delegation from the National Audit Office of Lithuania has arrived on official visit to the State Audit Office, Latvia. The National Audit Office of Lithuania is represented by Rasa Budbergyte, the Auditor General, Tomas Mackevičius, Deputy Auditor General, and Dainora Venckevičiene, Director of International Relations Department.
June 2-5, 2008Inguna Sudraba, the Auditor General, and Lelde Dimante, Director of the Audit, Methodology, Analysis and Development Department, attend the EUROSAI VI congress in Cracow, Poland.
May, 2008The State Audit Office publicly announces the results of financial audits on ministry and central State institution annual reports for 2007. Altogether the State Audit Office rendered opinions on 27 ministry and central State institution financial statements for 2007, including 19 opinions, 7 qualified opinions rendered to ministries and central State institutions and a negative opinion rendered to one ministry.
April 9-11, 2008The Auditor General Inguna Sudraba attended the seminar for heads of Supreme Audit Institutions in Berlin, organised by EUROSAI.
March 19, 2008The Auditor General Inguna Sudraba and Director General of the Employers’ Confederation of Latvia Elīna Egle at the press conference informed about the legality audit performed by the State Audit Office “Implementation of Vocational Education System in Compliance with the Set Objectives”.
February 11, 2008The State Audit Office published audit report “Compliance of the Work Remuneration System Existing at Stationary Medical Treatment Institutions with the Requirements of Regulatory Enactments”. Within the framework of the legality audit the State Audit Office has performed voluminous inspections at 9 hospitals in Latvia.
January 29, 2008The State Audit Office published results of two audits performed within the framework of integrated parallel audit of EUROSAI: “On Administration of Reduced Rates of Value Added Tax” and “On Administration of Enterprise Income Tax Relief”.
January 14, 2008The meeting took place with the Auditor General Inguna Sudraba and cooperation partners of the State Audit Office, who represent professional associations and public organisations in various fields. During the meeting with professionals in the field of education, health care, audit, local governments and other areas, as well as with public opinion surveyors the Auditor General discussed what the State audit Office has accomplished in 2007 and further cooperation aspects.
December 21, 2007The Auditor General appointed Lelde Dimante to the position of the Director of Audit Methodology, Analysis and Development Department and Aivars Ērglis to the position of the Director of Fifth Audit Department.
December 20, 2007Saeima approved Aivars Ērglis, previously in the position of Lawyer at Legal Division, to the position of the Council Member of the State Audit Office.
December 17, 2007Council of the State Audit Office approved the updated wording of the Strategic Development Plan 2006-2009.
December 10, 2007The State Audit Office published the results of the audit „ Implementation of General Education System in Compliance with the Set Objectives”, emphasizing that the Ministry of Education and Science is not able to ensure compliance of obtaining general education with the legislation and the set objectives. The audit recognized that quality education policy implementation is not ensured, single system for implementation and supervision of general education has not been developed, timely occurred problems are not identified and planned work is not organized for achieving the set objectives.
December 6, 2007Saeima approved Lelde Dimante, previously in the position of Second Sector Head of Audit Methodology, Analysis and Development Department, to the position of the Council Member of the State Audit Office.
November 28, 2007Delegation of the Accounts Chamber of the Russian Federation lead by the Chairman Sergey Stepashin came to Latvia on a working visit. The visit was organised within the framework of the combined audit regarding the activities of border control institutions, conducted by the Accounts Chamber of the Russian Federation and the State Audit Office of the Republic of Latvia. The objective of the audit was to gain assurance that State institution activities, providing movement of goods at Latvia – Russia border control points comply with the requirements of regulatory enactments and are organised in such manner to facilitate observation of the State economic interests, reduce truck queues before border crossing and ensure appropriate conditions to freight carriers.
October 15, 2007The State Audit Office organised the second meeting of the Baltic countries’ representatives of Supreme Audit Institutions, Parliamentary Audit Committees and Ministries of Finance. Representatives of Latvia, Lithuania, Estonia and Denmark participated in the meeting. Agenda of the meeting included topics regarding the collaboration forms between control institutions and their further development, the role of the Ministries of Finance in the audit recommendations implementation and supervision, and the most important audits, which have been reviewed by the Parliamentary Audit Committees of the countries involved in 2006-2007.
September 6-7, 2007Auditor General Inguna Sudraba and the Director of the Audit Methodology, Analysis and Development Department Dace Nulle participated in the annual meeting of the Supreme Audit Institutions of the Baltic and Nordic States and Poland held in Tallinn. Participants discussed results of the most important audits conducted last year and this year, the necessity of auditor certification introduction in the work of supreme audit institutions and best practice of introducing audit support technologies.
July 5, 2007Auditor General met with the Minister of Finance of Land Schleswig-Holstein Rainer Wiegard and Financial Committee representatives of the Landtag. During the meeting the Auditor General informed the representatives of the delegation about authority and tasks of the State Audit Office, performed audits, supervision over European Union funds and cooperation with Saeima and Baltic Sea Region countries.
June 25, 2007On June 25-29 the delegation lead by the Ministry of Finance of Kyrgyz Republic came on official visit to the Republic of Latvia. In the course of the visit delegation representatives met with officials of the State Audit Office of the Republic of Latvia on June 25th. The goal of the visit was to learn about the experience of external and internal auditors work in the public sector. During the visit representatives of Kyrgyzstan delegation learned about the legal basis of the State Audit Office of the Republic of Latvia
May 23, 2007The State Audit Office published results of the audits on the annual reports of Ministries and other central state institutions for 2006. 27 financial statements of Ministries and other central state institutions for 2006 were audited. The State Audit Office has given 26 opinions according to Section 3, Paragraph 2 of the Law on the State Audit Office. The State Audit Office gave disclaimer of the audit opinion to the Ministry of Justice. Eight qualified audit opinions were provided for: the Ministry of Health, the Ministry of Agriculture, the Ministry of the Environment, the Ministry of Transport, the Secretariat of Special Assignment Minister for Society Integration Affairs, the Ministry of Defense, the Ministry of Education and Science and the Latvian National Human Rights Office
May 22, 2007The State Audit Office organized the meeting of Second Subgroup of EUROSAI Working Group on corporate income tax allowances. The representatives of Supreme Audit Institutions of Latvia,  Russian Federation,  Slovakia,  Hungary and Germany participated in the meeting. The goal of the meeting was to discuss the report preparation standards of coordinated audit conducted in the framework of the Subgroup “Assessment of Efficiency and Usefulness of Corporate Income Tax Allowances in Germany,  Hungary,  Latvia,  Russian Federation and Slovakia”
May 18, 2007The Ministry of Finance approved Twinning Project „Financial Security of European Union and State Budget” and announced that the State Audit Office may start implementation of the project in cooperation with the National Audit Office of United Kingdom. Therefore constant Twinning Advisor Keith Mellor from the National Audit Office of United Kingdom has started his work. Project will be implemented in 18 months and the main objectives of the project are development and introduction of quality management system in the State Audit Office and improvement of personnel knowledge on conduction of specialized financial and performance audits.
May 9-12, 2007Auditor General Inguna Sudraba and Head of the Sector of the First Audit Department Sandra Zunde participated in the V conference of European Organization of Supreme Audit Institutions (EUROSAI) and The Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) in Lisbon. At the conference a number of topics were discussed regarding provision of State fiscal policy sustainability, including responsibility of the public sector and role of the supreme audit institutions in the public sector financial control system, and perspectives of fiscal sustainability in the modern State.
May 8, 2007Auditor General Inguna Sudraba met the delegation lead by Ho-Beom Pyun, the Commissioner at the Board of Audit and Inspection of the Republic of Korea. The goal of the meeting was to share experience and during the meeting the Auditor General introduced the State Audit Office to the representatives of the delegation.
March 12, 2007Auditor General appointed Marita Salgrāve to the position of the Director of Forth Audit Department and Sarma Valdmane to the position of the Director of Fifth Audit Department.
February 8, 2007Saeima approved the Council Member of the State Audit Office Marita Salgrāve and Sarma Valdmane. They started to fulfill their duties on March 12, 2006.
October 17-18, 2006Auditor General Inguna Sudraba and the Council Member of the State Audit Office Dace Nulle went on a two day visit to Vilnius, Lithuania to participate in the meeting of the representatives of Supreme Audit Institutions, Parliamentary Audit Committees and Ministries of Finance organized by the National Audit Office of Lithuania. The aim of the meeting was to share experience and best practice in strengthening the role of these institutions and facilitating the cooperation to ensure more efficient reporting process on utilization of state funds.Other participants from Latvia were the representatives from the Public Expenditure and Audit Committee of the Saeima and the Ministry of Finance.
October 9, 2006The SAO provided qualified opinion regarding the Annual Report for 2005 Concerning the Implementation of the State Budget and Concerning Budgets of Local Governments. For the first time the SAO inspected not only budget expenditure and balance sheet, but also performed the State budget income audit resulting in the report to the Minister for Finance. Two interim reports were prepared to the management of the State Treasury: on financial audit of the State budget financial balance sheet and overall assessment of information system controls.
September 7 – 8, 2006On September 7 – 8, in Jurmala, the State Audit Office organized Annual Meeting of the Representatives of Baltic and Nordic States Supreme Audit Institutions. The main aim of the meeting was to exchange information about current events and tendencies of development at supreme audit institutions. In conference Heads of supreme audit institutions from Poland, Estonia, Norway, as well as representatives from supreme audit institutions of Lithuania, Sweden, Denmark, and Finland participated. Minutes of the Annual Meeting of the representatives of Baltic and Nordic States Supreme Audit Institutions are available here.
September 3, 2006The State Audit Office Phare Twinning II project ‘Public Funds External Audit’ involving the State Audit Office of the Republic of Latvia and Supreme Audit Institutions of United Kingdom and the Netherlands was closed.The project was launched in 2005 and continued for 19 months. 620 thousand euros were allocated by the European Commission for the implementation of the project.Within the project main emphasis was put on two priorities: reorganization of the SAO’s structure and revision of remuneration and job categories systems. During the project ‘Public Funds External Audit’ the attention was also paid to audits of EU funds, elimination of corruption and fraud, improvement of cooperation with Parliament, and the application of IT in audit work.
August 31 – September 3, 2006Representatives from the State Audit Office went on visit to the Accounts Chamber of the
Russian Federation to sign the Memorandum of understanding and cooperation between the Accounts Chamber of the Russian Federation and the State Audit Office of the Republic of Latvia. Both parties also agreed on performance of common audit of Latvian-Russian border crossing and customs posts operation to assess correspondence of operation to the requirements of regulatory acts, capacity of border crossings, as well as effectiveness of utilization of resources.
May 22, 2006The State Audit Office published Results of financial audits on the 2005 annual accounts of Ministries and central state institutions. In 2005, the State Audit Office has given 26 opinions on financial statements of ministries and state institutions according to the Law on the State Audit Office Section 3, Paragraph 2. They comprised 16 unqualified audit opinions with four cases acceptance of special circumstances, seven qualified audit opinions, two adverse audit opinions and one disclaimer of opinion.
May 2, 2006Auditor General appointed the Director of the First Audit Department Indulis Šķibelis to the position of the Director of the Second Audit Department. Ieva Braunfelde becomes the Director of the First Audit Department.
March 30, 2006The Parliament approved the Council Member of the State Audit Office Ieva Braunfelde. She started to fulfill duties of Council Member of SAO on 1st of May, 2006.
March 13, 2006The State Audit Office published report on the audit ‘Compliance of the long-term financial investments accounting to the legislation when changing the legal status of local government enterprises’. Performing audits of more than 10 local governments the SAO recognized that the reorganization and registration or liquidation of enterprises was in general performed in compliance with the legislation.
January 2, 2006The Council of the State Audit Office adopts Plan of Strategic Development for 2006 – 2009.
October 6, 2005The State Audit Office presents “Report on the Consolidated State and Local Governments Budget 2004”. The State Audit Office’s opinion was that the annual State and Local Governments’ budget implementation account for 2004 gave a true and clear representation of their financial position, operational results and cash flows, and had been prepared according to regulatory Acts effective in the Republic of Latvia.
October 3, 2005The new State Audit Office Regulation comes into force.
July 22, 2005Amendments of the Law to the State Audit Office comes into force. Amendments to the law ensure greater separation of powers away from the executive and performance of SAO should substantially improve. There is less bureaucracy, because decisions are made only by persons that are involved in audit of the particular entity.
May 19, 2005Parliament confirmed the Council Members of the SAO Dace Nulle (Director of the Department of the Audit Methodology, Analysis and Development) and Elita Krumina (Director of Third Audit Department)
May 1, 2005The new structure of the State Audit Office takes place. It has been developed in order to create modern and effective audit institution. Reorganisation of the audit departments was also necessary to put in order new transparent wage schemes
December 22, 2004Inguna Sudraba was elected by Parliament as the Auditor General of the Republic of Latvia. Inguna Sudraba, the Auditor General gave the oath of office.
December 20, 2004The Amendments of the Law on the State Audit Office comes into force
December 11, 2004Term of office of Raits Cernajs, The Auditor General Republic of Latvia has expired
December 9, 2004Saeima adopted The Amendments of the Law on the State Audit Office.
May 21, 2004Auditor General Raits Černajs has appointed Council member, Director of Local Government Audit Department Agris Krūmiņš to the position of Acting Director of the State Economic Activities Audit Department until the State Audit Office Council member is approved by the Saeima.
April 7, 2004Saeima did not approve the candidature of Dzidra Ceihnere repeatedly nominated for the position of the State Audit Office Council member. Her term of office expired on May 20.
July 7, 2003Auditor General appointed the Consultant to the Auditor General Galina Kanejeva, as the Consultant to the Audotor General in Quality Management matters Auditor General appointed the Council Member Uldis Greiskalns as a Director of the Department of the Audit Methodology, Analysis and Development.
July 4, 2003Auditor General released the Council Member, Director of the State Economic Activities Audit Department and Department of the Audit Methodology, Analyse and Development Dzidra Ceihnere from the duties of the Director of the Department of the Audit Methodology, Analysis and Development.
May 12, 2003The State Audit Office Regulation comes into force.
April 1, 2003Internal Audit Division started work and Auditor General appointed Adviser to Audit General on Internal Audit work Inta Filippova as Head of the Division.
May 9, 2002Saeima (Parliament) adopted the new Law on the State Audit Office. The new Law on the State Audit Office comes into force on June 12, 2002. With the new Law coming to force, the old Law on the Sate Audit Office and The Audit Regulation lose force
September 20, 2001The Auditor General appointed the consultant of the Auditor General Galina Kanejeva as a manager of the audit methodology, analyses and development work of the State Audit Office. Agris Krumins, the director of the Local Government Audit Department has been released from the duties of the Director of the State Economic Activities Audit Department. The Auditor General appointed the Council Member Dzidra Ceihnere (the Director of the Department of the Audit Methodology, analyses and Development) as a Director of the State Economic Activities Audit Department.
December 29, 2000The Auditor General Raits Cernajs appointed the Council Member Indulis Skibelis as director of the Privatization Process Audit Department.
December 21, 2000Parliament confirmed the Council Member of the SAO Indulis Skibelis.
June 9, 2000Indulis Skibelis has been suspended from carrying out the duties of director of the Privatization Process Audit Department and the State Economic Activities Audit Department until Saeima decides on his reappointment as member of the State Audit Office Council. The Auditor General R.Cernajs appointed the Council Member Guna Kalnina-Priede (the Director of the State Budget Audit Department to perform the duties of the Director of the Privatization Process Audit Department and the Auditor General appointed the Council Member Agris Krumins (the Director of the Local Government Audit Department) to perform the duties of the Director of the State Economic Activities Audit Department.
March 9, 2000Parlament confirmed the Council Members of the SAO Uldis Greiskalns and Agris Krumins (appointed by Auditor General as Director of the Audit Department of the Local Government).
December 13, 1999Karlis Beljanis resigned from his position as Director of the State Department of the State Budget and the Auditor General appointed the Council Member Guna Kalnina-Priede as Director of this Department.
March 18, 1999Guna Kalnina-Priede was confirmed by Parliament as the Council Member of the SAO.
January 4, 1999The fifth department at the SAO started its work, namely the Department of the Audit Methodology, Analysis and Development, under the guidance of Director of this Department, the Council Member of the SAO Dzidra Ceihnere.
August, 1998The SAO celebrated the 75th anniversary of establishing the SAO and the 5th anniversary of resuming its work.
July 24, 1998The President of the Republic of Latvia announced that the Council of the Order of Three Stars had decided to award the Auditor General Raits Cernajs the 3rd stage Order of Three Stars.
December 4, 1997Raits Cernajs was re-elected by Parliament as the Auditor General of the SAO. He gave the oath to the office on December 11
November, 1997The home page of the SAO in the Internet and the first informative publication “Latvijas Republikas Valsts kontroles vēstis” (“The State Audit Office News”) were presented.
May 21, 1997Parliament confirmed Dzidra Ceihnere as the Council Member of the SAO
February, 1997The Auditor General appointed the Council Member Vilnis Grasis as Director of the Audit Department of State Economic Activities as a consequence of Elga Bernane leaving this post for the post of Director of the Audit Department of the Local Government
January 15, 1997The fourth department was created at the SAO, namely the Audit Department of the Local Government, and on February 18 the Auditor General appointed the Council Member Elga Bernane as Director of this Department
April, 1996The third department was created at the SAO, namely the Audit Department of the Privatization Process. The Auditor General appointed Indulis Skibelis as Director of this Deparment
September, 1995Elga Bernane was confirmed as the Council Member and the Auditor General appointed her as Director of the Audit Department of State Economic Activities. This appointment was as a consequence of the departure of Imants Grikis from the SAO
February 10, 1994According to legislation, Parliament confirmed the first Council Members of the SAO: Karlis Beljanis, Indulis Skibelis, Vilnis Grasis and Imants Grikis. The Auditor General appointed Karlis Beljanis as Director of the Audit Department of State Budget and Imants Grikis as Director of the Audit Department of State Economic Activities
December 3, 1993Raits Cernajs was elected by Parliament as the first Auditor General after the State Audit Office Act had come into effect. He gave oath to the office on December 9.

 

 

History

 

 

History of the State Audit Office of the Republic of Latvia

The period from 1918 to 1923

Institution
After proclamation of independence of the Republic of Latvia on November 18, 1918 the new government was formed, and one position in the government was intended for the Auditor General as well. Therefore it may be considered that the foundation of the present State Audit Office was laid on December 2, 1918, during formation of supreme executive power of Latvia – the Temporary Government.

Although the newly established Republic of Latvia has experienced change of various political regimes[1] in the period from 1918 to 1920, and formation of the State administration institutions was complicated, the State Audit Office had started developing as an independent financial control institution exactly at that time under different titles and with interruption of activity thereof. Initially it was developed according to the example of Russia, similarly to other State institutions. After Bolsheviks have taken over most of Latvia’s territory, in 1919 a Soviet type control institution was established – the Commissariat of State Audit and Control that was in operation until mid 1920. In autumn of 1919 after attack of Bermont and defeat of Bolsheviks, operation of government institutions was gradually restored in Riga, including the State Audit Office, which continued its work as an audit institution of independent Latvia until mid 1923.

Auditor General
At first after establishment of the institution, the Auditor General was lawful member of the Temporary Government with the right to vote at the government meetings. The lawyer Eduards fon Rozenbergs was the first to take the position of the Auditor General.

In the period until July, 1919 three different people for a short time held the position of the Auditor General: State Audit Commissioner Augusts Sukuts, later Fricis Alberts Arājs was appointed to the position of the Auditor General, shortly he was replaced by Heinrihs fon Brimers.

Sworn lawyer Pauls Mincs was appointed to the position of the Auditor General in July, 1919, in turn on June 17, 1921 – Ernests Ozoliņš took over the position.

Legal Order
General audit regulations were developed at the very beginning of operation of the State Audit Office. In September, 1919 temporary audit regulation and temporary regulations on the State Audit Office were developed taking as an example Russian laws and adjusting them to Latvian situation. Development of the State Audit Office Law gradually took place during this period.

Key Operation Principles and Events
General audit regulations specified that all which is in the ownership of the State, as well as financial resources, property and material values, and turnover thereof at the disposal of the government, public institutions and companies, shall be subject to inspection by the State Audit Office.

Audit functions were split among four audit departments. Due to the war in 1919 a need to set up particular audit establishment for army control[2] had occurred. The operation thereof was organised in accordance with the State Audit Office Regulation; however, under the agreement with the Minister for War or with Army’s Commander-in-Chief, the Auditor General had the right to depart from the audit regulation.

On October 6, 1919 the Council of the State Audit Office had started operation, holding its first meeting. In November, 1919 after Bermont’s attack of Riga, the State Audit Office resumed its operation, continuing improvement of the institution.

In 1921 the work of the State Audit Office was split between two departments: the First Audit Department assessed planned transactions, and supervised implementation thereof, the Second Audit Department performed post-audits – examined already implemented transactions.

The period from 1923 to 1940

Institution
The Law “On State Audit Office” of the independent Republic of Latvia came into force on August 16, 1923, in accordance with which the State Audit Office became independent, collegial institution, and continued its work in this status until 1940. After coup d’etat in 1934, when the Prime Minister Kārlis Ulmanis in an unconstitutional manner overtook authority of the State and Head of the government, the State Audit Office was included into the structure of executive power. The changes affected the procedures of appointing the Auditor General: after May 15, 1934 the Auditor General was appointed by the Cabinet.

Auditor General
Roberts Ivanovs was appointed to the position of the Auditor General on November 13, 1923 for the period of three years, yet he successfully led the work of the State Audit Office for next 11 years until the coup d’etat of 15 May 1934. After the coup d’etat R.Ivanovs resigned on his own initiative.

Former Chairman of the Supreme Audit Institution Department Jānis Kaminskis was appointed to the position of the Auditor General in 1934, and he held this position until October, 1939, when he was replaced by Chairman of the Supreme Audit Institution First Department Kārlis Piegāze, who in turn held the position until June 22, 1940.

Legal Order
The work of the State Audit Office was organised under the Law “On State Audit Office”, adopted in summer of 1923. The State Audit Office draft audit regulation was submitted to the Cabinet at the end of 1924, and it defined more accurately the rights and obligations of the State Audit Office particularly in the field of audit. However the development of the audit regulation was quite slow, it was delayed at the Cabinet for three years, and was submitted to the Saeima[3] only in 1927, and the Saeima had adopted it only after four years – in 1931.

Key Operation Principles and Events
The State Audit Office Law specified that the main objective of the State Audit Office is to ascertain whether collection and utilisation of the State resources, and general action with the State property is lawful, correct and efficient. The Law also specified that the State Audit Office shall be led by the Auditor General, who was considered equal to ministers in terms of rights, administrative court and supervision. In accordance with the Law, the Auditor General was elected for the term of three years by the Saeima.

New State Audit Office Council was established, along with the audit department boards. In accordance with the law, members of the council and the boards were appointed by the Cabinet, and approved by the Saeima. Taking decisions on issues related to audits that were brought up by council members and department boards, as well as taking decisions on issues submitted by audit departments, which exceeded the competence of department boards, was under the competence of the State Audit Office Council. Similarly the Council reviewed reports on budget implementation before submission thereof to the Saeima, reviewed complaints of institutions and persons regarding decisions of department boards, and took decisions on recommendations regarding audit work from various institutions and persons. The objective of department boards was to review and examine audit results.

At that time audit work was split between two audit departments. Each department consisted of the board, the auditors and assistants. The Auditor General appointed members of the State Audit Office Council as chairpersons and deputy chairpersons of the departments. The department board consisted of the chairperson and members of the board – no more than six in each department.

At that time the State Audit Office took part in the discussions regarding the State budget both in the Cabinet, and the Saeima Budget Commission, thus actively participating in stabilisation of economics.

The period from 1940 to 1991

Institution
In the period from 1940 to 1991 the State Audit Office as an institution, did not function in Latvia; however, institutions supervising State funds, formed under different names and with various objectives, functioned until 1991.

The period from 1991 to 2004

Institution
By the end of 1991 the Supreme Council of the Republic of Latvia adopted the Law “On State Audit Office”; however, the State Audit Office as an institution was established and started operating only in August, 1992. As the Section 2 of the Law stipulated that the State Audit Office shall be established by the Supreme Council of the Republic of Latvia and the State Audit Office shall be directly subordinated thereto, this implied that in its operation the State Audit Office was independent, it was not part of the structure of executive power, and reported on the results only to the Supreme Council, functions of which later were taken over by the Saeima elected by citizens of the Republic of Latvia.

Auditor General
The Supreme Council appointed Austris Kalniņš to the position of the Auditor General on June 17, 1992. He commenced his work in the position of the Auditor General on December 16, 1992. On December 3, 1993 the Saeima appointed Raitis Černajs to the position of the Auditor General, and after four years in December, 1997 re-elected him for the period of seven years.

Legal Order
Until 1993 the State Audit Office operated under the Law “On State Audit Office”, adopted by the Supreme Council of the Republic of Latvia on December 17, 1991. On October 28, 1993, the Saeima of the Republic of Latvia adopted the law by which the Law “On State Audit Office” of 1923 was re-established. The President proclaimed the law on November 4, 1993. On November 6, 1996 amendments to the Law “On Re-establishment of the Law “On State Audit Office” of 2 August 1923”, were adopted, the title of the law was changed, and henceforth it was called the State Audit Office Law. New State Audit Office Law draft was developed in 2000. On May 9, 2002 the Saeima adopted the new State Audit Office Law and it became effective on June, 12. It provided for strengthening of the audit system, broadening of the scope of work of the State Audit Office, including auditing of resources, granted by the European Union funds, and raising audit quality.

Key Operation Principles and Events
The State Audit Office was led by the Auditor General, and was composed of State auditors and the Secretariat. The audits were conducted all across the country. Until mid 1993 there were local State auditors almost in each district. In accordance with the re-established Law, the State Audit Office shall be comprised of the Auditor General, the Council of the State Audit Office, audit departments and the Secretariat. The first members of re-established State Audit Office Council were approved by the Saeima in February, 1994.

In accordance with the Law, the main objective of the State Audit Office was to ensure parliamentary control over implementation of government programmes in the territory of the Republic of Latvia. During this time the audit work was mainly organised in two areas: State budget audits and State economic activity audits.

The State Audit Office was admitted to the International Organisation of Supreme Audit Institutions (INTOSAI)  on October 17, 1994, in turn on May 9, 1995 the State Audit Office became lawful member of European Organisation of Supreme Audit Institutions (EUROSAI).

Developing and broadening the audit work, Privatisation Process Audit Department was established at the State Audit Office in 1996, and at the beginning of 1997 – Local Governments Audit Department.

The State Audit Office Strategic Development Plan for 2000-2004 was developed in 2000, and implementation thereof was commenced. Year of 2002 was quite significant with regard to strengthening parliamentary cooperation, as Public Expenditure and Audit Committee of the Saeima of the Republic of Latvia was established on October 24, 2002.

The period from 2004 to present

Institution
The State Audit Office of the Republic of Latvia continues working as an independent, collegial, supreme audit institution within the legal framework of the State Audit Office Law, adopted in 2002.

Auditor General
The Saeima appointed Inguna Sudraba to the position of the Auditor General on December 22, 2004.
The Saeima approved former Council Member of the SAO Elita Krumina to the position of the Auditor General on January 17 , 2013.

Legal Order
In 2005 the Saeima adopted amendments to the State Audit Office Law by which the decision making procedure was changed at the State Audit Office. The amendments specified that decision of an audit department with which an audit report is approved, shall be taken jointly by the director of the audit department and such head of a sector of the audit department, who is responsible for the specific audit. Until 2005 decisions on audit reports were taken by the audit department board, which consisted of the audit department head elected by the Saeima and the heads of sectors, also elected by the Saeima (the amendments to the Law also specified that the heads of sectors shall be appointed by the Auditor General). Scope of responsibility among employees of different levels was also specified, strictly defining scope of responsibility of the Auditor General, the State Audit Office Council, directors of the audit departments and heads of sectors. The amendments to the Law abolished the requirement that the State Audit Office shall provide opinions regarding the correctness of the preparation of annual reports of the local governments, and currently the State Audit Office obtains assurance on annual reports of the local governments, relying on the examinations performed and opinions rendered by the sworn auditors.

Key Operation Principles and Events
In 2005 the State Audit Office structure was reorganised, as the result of which six audit departments were established. Audit areas were split among five audit departments according to sector principle, in turn, audit methodology, strategic development and international cooperation issues, as well as training of auditors and audit quality control was assigned to the competence of the sixth audit department – Audit, Methodology, Development and Analysis Department.

Sector analysis principle was introduced in the audit work – auditors perform analysis of the most significant sectors, where they provide detailed evaluation of particular sector, its legal basis, administrative management, financial and performance results, identify existing sector problems and risks, and as a result of analysis define possible audit areas for the further years. The Audit Quality Control System was developed, in order to improve the quality of audits; it ensures regular supervision and control over audit performance quality.

In January, 2006 the State Audit Office Council approved State Audit Office Strategic Development Plan for 2006-2009, which specifies development area, objectives and achievable results for the State Audit Office. Strategic Development Plan has defined three strategic development areas: strengthening the role of the State Audit Office as the external auditor, ensuring the sustainability of the State Audit Office development, and planning and management of the State Audit Office resources.

In August, 2008, 85 years have passed since the Law “On State Audit Office” of the independent Republic of Latvia has come into force, according to which the State Audit Office became an independent collegial institution.

On December 18, 2008, the Saeima with majority of votes re-approved Inguna Sudraba for the position of the Auditor General.

On January 17, 2013 the Saeima approved former Council Member of the SAO Elita Krumina to the position of the Auditor General.

On December 7, 2009, the Council of the State Audit Office approved new Operational Strategy of the State Audit Office for 2010 – 2013, setting up two significant directions of SAO activity: improvement of the public sector government and ensuring sustainability of the State Audit Office development.


[1] Government of independent Latvia led by K.Ulmanis, Soviet Russia supported government led by P.Stučka and German army supported government led by A.Niedra.

[2] Structural units of the State Audit Office that were supervising food supply and financial resources turnover at the army.

[3] The Parliament of the Republic of Latvia