Home » Results of audits » What is audit? » Audited Entities Subjected to the Audits by the State Audit Office

Audited Entities Subjected to the Audits by the State Audit Office

The Saeima is not subject to audit by the State Audit Office.

According to the Law on the State Audit Office any legal subject who is entitled to act with or store State or local government resources, are financed by State or local government resources and carry out State or local government procurement, and these are:

  • State institutions;
  • State or local government capital companies or private capital companies within the meaning stated in the Law On State     and Local Government Shares and Capital Companies;
  • local governments and their established institutions and commercial companies;
  • other commercial companies, associations, foundations and natural persons, if they are entitled to act with or store State     or local government resources, are financed by State or local government resources and carry out State or local                   government procurement;
  • Beneficiaries of resources allocated by the European Union and other international organizations or institutions and             included into the State budget or local governments budgets.