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Personnel policy of the state audit office

PERSONNEL POLICY OF THE STATE AUDIT OFFICE

(draft)

 

Issued pursuant to Section 11, Paragraph one of
the State Audit Office Law

 

The State Audit Office is an independent, collegial, supreme audit institution in the Republic of Latvia and is subject only to law. Pursuant to the Constitution of the Republic of Latvia, it is granted the particular competence of State power — to verify whether the resources allocated to the disposal of the State for fulfilling State functions (funds and property) are used in a legal, economical and effective manner.

The determined competence of State power can be ensured by the personnel, the principles of attraction, development and motivation of which are determined by the personnel policy of the State Audit Office (hereinafter referred to as the “Personnel Policy”). The aim of this Personnel Policy is to facilitate the attainment of goals and the fulfilment of tasks set in the Action Strategy of the State Audit Office, to assist in making reasoned and harmonised decisions on the ways of attracting, developing and keeping professional, motivated, result-oriented and loyal employees. The Personnel Policy describes the workplace culture of the State Audit Office and has been developed based on the values defined by the State Audit Office, i.e. Responsibility, Transparency and Development. It applies to all the employees and officials of the State Audit Office (hereinafter referred to as “employees”).

I

DESCRIPTION OF THE PERSONNEL OF THE STATE AUDIT OFFICE

The personnel composition of the State Audit Office consists of audit personnel and support personnel. The audit personnel consists of employees with the relevant professional competence in conducting financial, legality and expediency audits, and the support personnel which ensures the fulfilment of particular functions (legal, personnel management, IT, accounting, economic provision, record keeping and other functions).

The Personnel Policy is focused on an employee characterised by the following:

 

  1. PROFESSIONALISM

The employee of the State Audit Office shall have education appropriate for his/her position and an ability to comply with the norms and principles of ethics both in fulfilling daily work duties and outside working hours.

The audit personnel of the State Audit Office shall have Bachelor’s or Master’s Degree in economics, accounting, financial management, legal sciences or the field correspondent to his/her area of activity, which shall be supplemented by additional education correspondent for the fulfilment of job duties.

However, higher education in these particular fields shall not be deemed to be a crucial advantage. The State Audit Office sees persons with Bachelor’s or Master’s Degree in any other field as “its employees”, if the employee has logical thinking, wish and ability to quickly master the specific nature of the auditor’s work.

The State Audit Office values employees with work experience in state administration and private sector, particularly at the positions at which responsibility for the results of work was required and the results were achieved.

  1. RESPONSIBILITY

The employee of the State Audit Office shall understand his/her responsibility towards the public, understanding that the State Audit Office is an institution which is capable of influencing the public welfare. Therefore, the work of the State Audit Office shall be result-oriented, rather than process-oriented.

The employee of the State Audit Office shall acknowledge his/her responsibility towards the State Audit Office and understand that the quality of his/her work and his/her attitude influences the prestige of the State Audit Office as an institution in the public.

The employee of the State Audit Office shall acknowledge his/her responsibility towards colleagues and understand that his/her achieved results directly affect the results of team work. The employee of the State Audit Office shall not allow that his/her work is performed or redone by a colleague outside the working hours of the latter.

The employee of the State Audit Office shall acknowledge his/her responsibility towards audited units, understand the importance of effective work, respecting and saving the time and resources of audited units to the extent possible, as well as providing recommendations which improve the work of audited units, rather than unnecessarily hinder it or unjustifiably increase its cost.

  1. LOYALTY

The employee of the State Audit Office shall be proud of his/her institution and shall not consider it to be possible to express a negative opinion about his/her institution and colleagues.

In the event of problems, the employee of the State Audit Office shall directly “address” colleagues and managers, offering a solution and without spinning intrigues.

The employee of the State Audit Office shall be honest and open also in cases when mistakes are made. Everyone can make a mistake. The employee shall learn from his/her mistakes, thus reducing the possibility of their recurrence.

The employee of the State Audit Office shall acknowledge that he/she is involved in making decisions important for the institution and in the event of compromise decisions, he/she shall not doubt them and shall implement them to the extent possible.

II

BASIS OF THE PERSONNEL POLICY

All the employees of the State Audit Office shall create a joint team with a common goal and common activities in attaining this goal. Therefore, the principles, intents and areas of activity determined in the Personnel Policy are expressed using the form “WE”.

The Personnel Policy is based on THE MOTIVATION OF EMPLOYEES. It is based on the interaction of work relationships, remuneration, work performance and competence assessment, growth and career management, training and working environment management.

  1. IN WORK RELATIONSHIPS

WE show gratitude, respect and trust to our colleagues and employees.

WE ensure compliance with regulatory enactments, honesty, justice and equal approach to all our employees.

WE believe that the opinion of employees is important; therefore, we organise surveys on different issues related to work relationships.

  1. REMUNERATION SYSTEM

WE form a uniform and honest system balanced between the positions of equal value and based on the objective work results of employees. It consists of a salary, variable part of the remuneration (additional payments, bonuses, awards), social guarantees (allowances, health insurance, compensations, coverage of expenses determined by law) and additional leave. The total remuneration system includes benefits associated with additional remuneration — partial or full payment for the expenses of training of employees, paid days-off and the so-called emotional remuneration which is determined by the working environment, internal culture, awards, activities, annual assessment of performance and competences of employees.

WE develop and improve the system to ensure that the following conditions are met:

  • the fixed part of the remuneration (monthly salary) corresponds to the employee’s competences and ability to fill the particular position according to the classification of positions.
  • the variable part of the remuneration is related to the achievement of measurable results and the exceeding of the results determined in employee’s individual tasks;
  • the variable part of the remuneration is significantly increased for the employees who ensure the greatest contribution to the attainment of institution’s goals. In the case of the audit personnel, it shall be the ensuring of audits with financial influence and performance of cost-effective audits.

 

  1. EVALUATION OF EMPLOYEES

WE consider the evaluation of employees to be the basis for assessing the contribution of each employee to attaining the goals set in the strategy of the State Audit Office and fulfilling the tasks assigned to the structural unit. As the result of the evaluation of employees, the fixed part and the variable part of the remuneration, as well as the type and amount of benefits associated with additional remuneration (coverage of training expenses, paid days-off) are determined.

WE organise a conversation between the employee and his/her direct supervisor at least once a year, mutually agreeing upon performance assessment, future work expenses, the goal to be achieved and personal development plan.

WE develop and improve the evaluation of employees by moving from the assessment of performance and competences to the assessment of the employee’s contribution and achieved result.

WE consider the evaluation of employees to be the proper grounds for revising the employee’s qualification and remuneration, as well as for planning training needs and professional growth.

  1. TRAINING OF EMPLOYEES

WE consider it as the continuous and thought-through training of employees for fulfilling work duties, supplementing necessary knowledge, maintaining and developing competences.

Therein, WE pay particular attention to the development of manager skills.

WE support the organisation of internal training and experience exchange seminars, which promote good practices, transfer of accumulated professional knowledge and exchange of professional experience between the employees of structural units.

WE support the training of employees outside Latvia, if the knowledge to be obtained is specific and its obtaining is unavailable in Latvia.

  1. IN THE PROFESSIONAL GROWTH AND DEVELOPMENT OF EMPLOYEES

WE believe that each employee has possibilities of developing his/her professional career at the State Audit Office.

WE promote the achievement of employees’ professional goals according to their personal professional competence, responsibility, initiative and continuous qualification improvement.

WE plan the professional growth and development of the employee in the long-term, harmonising it with the employee’s wishes and possibilities, and ensure its implementation in two areas: the first — maintenance and development of competences of the audit personnel (developing new competences on the basis of existing ones) in order to specialise the most appropriate employees in the set types of audits (expediency audits and financial/conformity audits), the second — purposeful career promotion and proper training of the most appropriate and professional employees for the successful adoption and continuation of important/strategic job duties of the State Audit Office.

WE ensure the promotion of professional growth and development of employees by involving them in international projects.

 

  1. APPRECIATION TO EMPLOYEES

WE express our appreciation, issuing a Certificate of Appreciation for excellent contribution to the development of the State Audit Office and attainment of goals and a Certificate of Nomination for personal attitude in fulfilling everyday work tasks.

WE celebrate employees who have finished their academic higher education studies and obtained or improved their professional qualification at least once a year, during a festive event.

 

II

PLANNING AND ATTRACTION OF PERSONNEL

To ensure the continuous functioning of the State Audit Office and the conformity of personnel to the set goals, the functions of personnel planning and attraction are important.

  1. PERSONNEL PLANNING is a part of planning of the Action Strategy of the State Audit Office and the basis for planning the annual budget and budget demand.

WE plan the composition of personnel according to the strategy implementation period in the long-term and for the particular audit year in the short-term.

WE carry out the long-term planning of personnel by modelling the preferable future composition of personnel and its costs, planning the number of employees and setting relevant qualification requirements for them. WE determine and approve it in the list of positions for the implementation of the strategy, which is a long-term principal document for planning personnel selection, development, career development and motivation.

WE carry out the short-term planning of personnel according to the tasks determined for each structural unit and goals set in the annual action plan of the State Audit Office, taking into account the annual budget possibilities of the State Audit Office. In planning the fulfilment of tasks determined for the structural unit, the planning of personnel is based on the professional experience and intuition of the managers of structural units, at first analysing the current personnel composition, its competences and then determining the number of activities necessary for fulfilling each work task, number of working hours, number and qualification of personnel. WE determine and approve this personnel composition in the annual staff list.

  1. PERSONNEL ATTRACTION

WE carry out personnel attraction by announcing personnel selection competitions for vacant positions.

WE organise it so to gain assurance regarding the applicant’s knowledge, conformity of accumulated work experience to the particular position, understanding of the applicant’s values, the role of the State Audit Office in state administration and ability to work in a team. In turn, WE observe and assess the attitude towards work duties and personal properties necessary for the position during the trial period, which is a crucial period for assessing a new employee, and it is paid great attention at the State Audit Office.

WE develop and improve personnel attraction by cooperating with higher educational institutions and informing students about the auditor’s work. WE participate in developing the study programmes of higher educational institutions with an aim to create a study programme with mastering knowledge and skills necessary specifically for the work at the State Audit Office. Every year, WE ensure the places of practical training for at least two students of Latvian higher educational institutions, providing the best students with an opportunity to apply for the work at the State Audit Office.

 

 

State Auditor                                                                                                  E. Krūmiņa