The Council of the State Audit Office approves regulations which govern the activities of the State Audit Office, takes decisions on approval of audit reports which are not approved by Audit Departments due to differences in opinion, as well as reviews other matters in accordance with its competency as stated in the State Audit Office Law. The Council is comprised of the Auditor General and six members of the Council of the State Audit Office which act as directors of Audit Departments. The Auditor General recommends for approval by the Saeima the candidates for the office of member of the Council. Members of the Council are appointed for four years and may be approved to the office repeatedly, but no more than for two consecutive terms.
Audit departments perform audits in accordance with annual audit plan approved by the Council of the State Audit Office. Each department is comprised of the director of audit department and of audit sectors, heads of which are appointed by the Auditor General. Each audit department is comprised of heads of the sectors, senior state auditors, senior state auditors-lawyers, state auditors, state-auditors-lawyers and assistant state auditors. The director of the department and heads of sectors take decisions in respect of audit cases and allocation of audit work.
The aim of the Chancellery of the State Audit Office is to establish prerequisites to coordinated and optimal work of the institution, to provide performance of tasks of the State Audit Office as determined by the State Audit Office Law, Bylaws of the State Audit Office and other legal framework. The Chancellery consists of the Financial and Budget Planning Division, the Recordkeeping Division, the Information Technologies Division and the Maintenance Division.
The Quality Management and Planning Division, Policy Planning Project and Analysis Process Manager and Audit Result Analysis and Improvement Process Manager are directly subordinated to the Auditor General.