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:
Presentation “State – the main capitalist in Latvia” developed on the basis of the discussion paper.
Presentation “Citizen, information systems and state”