Discussion papers

In 2016 the State Audit Office initiated a practice to share the accumulated experience gained from the performance audits by offering a number of discussion papers based on findings from the conducted audits.

The proposals for the discussion are documents of reflection by the State Audit Office which summarize the current experience, ideas gained in the audit process and practice-based solutions for potential action. The solutions and recommendations mentioned in the documents do not restrict the independency of the State Audit Office and its capability in future to objectively evaluate the useful handling of resources by the public administration institutions. The offered solutions do not create any obligations either for the State Audit Office or impose any additional duties to other state administration institutions. The raised questions and offered solutions encourage the institutions to address the topical problem, when searching for the most expedient and sustainable way for using public resources. The proposals must be received only as an inducement for action, but each state institution in self-contained and independent manner must evaluate the aspects and consequences of its further action and undertake relevant responsibility. The proposals for the discussion must be used as a tool, usage of their separate parts outside the context does not conform to the purpose of their preparation.

By now the State Audit Office has presented three discussion papers:

  • The first discussion paper addresses the necessity to have a small and efficient public administration. The discussion paper is based on performance audits by the State Audit Office on development and maintenance of public information systems, and their impact on the efficiency of the public and municipal administrations (prepared in October 2016).

Presentation State – the main capitalist in Latvia developed on the basis of the discussion paper.

  • The second discussion paper addresses the governance practices of state-owned enterprises and their compliance with the OECD Corporate Governance Guidelines – although the public administration promotes expansion of private businesses and tries to reduce the negative impact from state intervention in entrepreneurship, there is still a long way to go (prepared in March 2017).

Presentation Citizen, information systems and state”

  • The third discussion paper addresses the issue of formation of rational action policy for municipality development (prepared in October 2017). The discussion paper was presented during the EUROSAI Task Force on Municipality Audit meeting that took place in Riga, Latvia on 5-6 October, 2017. The above-mentioned presentation video recording is available on the Task Force Municipality Audit webpage.

Presentation “One self-government, two systems: How to make the system more effective?”