The Saeima has adopted and
the President has proclaimed the following Law:

State Audit Office Law

Chapter I
General Provisions

Section 1.

(1) The State Audit Office is an independent, collegial, supreme audit institution in the Republic of Latvia.
(2) The State Audit Office shall be subject only to law.
(3) The State Audit Office shall perform audits in conformity with international audit standards recognised in the Republic of Latvia.

Section 2.

(1) The State Audit Office in performing financial and efficiency audits, as well as examining the conformity of transactions and activities with regulatory enactments and the planned results, shall control:
1) revenues and expenditures of the State budget and local government budget resources;
2) utilisation of the resources of the European Union and other international organisations or institutions, which resources have been included in the State budget or local government budgets; and
3) actions with State and local government property or a part thereof.
(2) The objective of the activities of the State Audit Office is to ascertain whether actions with the resources referred to in Paragraph one of this Section are lawful, correct, economical and efficient, as well as provide recommendations for the rectification of discovered deficiencies.
[9 December 2004; 22 June 2005]

Section 3.

The State Audit Office shall:
1) each year provide an opinion for the Saeima regarding the financial year report submitted by the Minister for Finance concerning the implementation of the State budget and concerning the budgets of local governments (the financial state thereof). The State Audit Office shall also submit this opinion to the Ministry of Finance by 15 September of the financial year that follows the accounting year;
2) each year provide opinions regarding the correctness of the preparation of annual reports by ministries and other central State institutions;
3) submit reports to the Saeima and the Cabinet:
a) regarding financial audits in such audited entities for which a State Audit Office opinion with annotations or a negative opinion has been issued, or for which there has been a refusal to issue an opinion,
b) regarding all efficiency audits performed by the State Audit Office,
c) regarding especially important and significant findings;
4) notify State institutions regarding findings that affect the activities of such institutions, as well as law enforcement institutions regarding violations of legal norm findings in audits; and
5) co-operate within the scope of its competence with the institutions of the European Union and other international organisations or institutions.
[9 December 2004; 22 June 2005]

Section 4.

(1) The State Audit Office has the right to receive draft regulatory enactments examined by the Saeima and the Cabinet and provide opinions regarding such enactments if the regulatory enactments may affect the revenues and expenditures of the State and local governments or if such enactments provide for actions with the property of the State and local governments, as well as with the resources allocated by the European Union and other international organisations or institutions, which resources have been included in the State budget or local government budgets.
(2) Persons authorised by the State Audit Office are entitled, in the capacity of advisors, to participate in the meetings of State institutions, organisations and local government institutions.

Section 5.

The procedures for the internal activities of the State Audit Office shall be determined by the by-laws approved by the Council of the State Audit Office.
[22 June 2005]

Section 6.

The State Audit Office shall be comprised of the Auditor General, the Council of the State Audit Office, audit departments of the State Audit Office (hereinafter   including audit departments) and the Secretariat of the State Audit Office.

Section 7.

The State Audit Office shall publish in the newspaper Latvijas Vēstnesis [the official Gazette of the Government of Latvia] an annual report of the current year, as well as inform the public regarding its activities utilising other mass media.
[9 December 2004]

Chapter II
Auditor General

Section 8.

(1) The Auditor General shall:
1) represent the State Audit Office;
2) manage the work of the State Audit Office;
3) participate, in the capacity of an advisor, in meetings of the Cabinet;
4) be the chairperson of the Council of the State Audit Office;
5) be the person implementing the budget of the State Audit Office;
6) sign the decisions of the Council of the State Audit Office;
7) authorise on a case-by-case basis an official or an employee of the State Audit Office to represent the State Audit Office;
8) hire the employees of the State Audit Office;
9) recommend for approval by the Saeima candidates for the office of member of the Council of the State Audit Office;
10) appoint to office State Audit Office audit department directors, heads of audit department sectors and approve the office descriptions of such officials;
11) determine the audit standards to be used in the State Audit Office in conformity with the international standards, methodology and requirements for the control of audit quality recognised in the Republic of Latvia; and
12) be responsible for the establishment of internal control systems and internal audit systems.
(2) The Auditor General shall submit reports to the Saeima and the Cabinet.
(3) The Auditor General within the scope of his or her competence shall examine matters regarding administrative violations.
[22 June 2005]

Section 9.

During a period of absence of the Auditor General, his or her duties shall be performed by the member of the Council of the State Audit Office who has been appointed by the Auditor General for the whole term of office of the referred to member of the Council of the State Audit Office. If this member of the Council of the State Audit Office is also absent, the duties of the Auditor General shall be performed by a member of the Council   the director of an audit department with the longest period of service in office.

Chapter III
Council of State Audit Office

Section 10.

The Council of the State Audit Office shall be comprised of the Auditor General and six members of the Council of the State Audit Office, who perform the offices of audit department directors.
[22 June 2005]

Section 11.

The Council of the State Audit Office shall:
1) approve the by-law and other instruments that regulate the internal activities of the State Audit Office;
2) approve annual audit plans and the strategic development plan;
3) decide regarding the division of the fields of audit among audit departments;
4) decide upon matters proposed by the members of the Council of the State Audit Office and the directors of audit departments;
5) take a decision regarding the submission of applications to the Constitutional Court;
6) approve the opinion referred to in Section 3, Clause 1 of this Law and take a decision regarding the submission of such opinion to the Saeima, as well as submit to the Saeima and the Cabinet the reposts referred to in Section3, Clause 3 of this Law;
7) establish an attestation commission and approved the by-law of such commission determining the competence thereof;
8) take a decision regarding complaints, which are submitted regarding decisions of audit departments, which approve audit reports or opinions if by them are infringed the rights or legal interests of a person or audited entities;
9) examine and take a decision regarding such audit reports regarding which because there is a difference of opinion a decision has not been taken by the audit department (Section 20, Paragraph three). The director of the audit department who participated in the examination of the audit report previously is entitled to participate in the council meeting, however, shall not participate in the voting;
10) approve the budget request of the State Audit Office;
11) approve the structure, list of staff positions, the requirements for qualification for office and the work remuneration system of the State Audit Office; and
12) determine the structural unit included in the State Audit Office chancellery and the subordination thereof.
[22 June 2005]

Section 12.

(1) Meetings of the Council of the State Audit Office shall be closed.
(2) A meeting of the Council of the State Audit Office shall have a quorum if the chairperson of the Council or the acting chairperson and at least three members of the Council participate in the meeting. Matters shall be decided by a majority vote of the members present. In the event of a tied vote, the vote of the chairperson shall be decisive.
(3) Minutes shall be taken of the meetings of the Council of the State Audit Office. The minutes are generally accessible information.
[9 December 2004]

Chapter IV
Audit Departments

Section 13.

Audit work, by a decision of the Council of the State Audit Office, shall be divided among the audit departments of the State Audit Office.

Section 14.

Audit departments shall perform audits in accordance with an annual plan approved by the Council of the State Audit Office.

Section 15.

An audit department shall be comprised of the director of the audit department and audit sectors.
[22 June 2005]
Section 16.

(1) Directors of audit departments shall be appointed by the Auditor General from among the members of the Council of the State Audit Office.
(2) During a period of absence of the director of an audit department, his or her duties shall be performed by the director of another audit department or the head of a sector within the same audit department who has been authorised for such period by the Auditor General.
[22 June 2005]

Section 17.

Directors of audit departments shall:
1) manage the work of the department and determine the work strategy for the performance of audits;
2) organise the personnel resources of the department in such a manner as to ensure the performance of work in accordance with the approved State Audit Office audit annual plan and the audit standards and methodology specified for the State Audit Office;
3) approve every audit plan, as well as task plan for previously unexpected work;
4) check the results of the audit, also the audit reports and opinions, approve then and send them to the  audited entity;
5) supervise the work of the sectors; and
6) perform other duties in accordance with the office description.
[22 June 2005]

Section 18.

(1) Audit departments shall be divided in sectors.
(2) A sector shall be comprised of the head of the sector and auditors of the State Audit Office.
(3) The head of a sector of an audit department, on the basis of a recommendation of the director of the audit department and taking into account the opinion of the attestation commission, shall be appointed by the Auditor General.
[22 June 2005]

Section 19.

Heads of sectors of audit departments shall:
1) manage the work of the sector and ensure the common audit strategy of the sector in conformity with the audit standards and methodology specified for the State Audit Office;
2) check and approve every audit plan and the conformity thereof to the current annual audit plan;
3) represent the State Audit Office in discussions with the audited entity in relation to the audit performed;
4) supervise the acquisition of audit evidence process and if necessary also become involved in the audit;
5) check and approve the draft audit report prior the sending thereof to the audited entity for the submission of explanations; and
6) perform other duties in accordance with the office description.
[22 June 2005]

Chapter V
Competence of Audit Departments
[22 June 2005]

Section 20.

(1) A decision of an audit department with which an audit report is approved, shall be taken by the director of the audit department and such head of a sector of the audit department who is responsible for the concrete audit.
(2) For the decision to come into effect it must be taken unanimously.
(3) If in the voting there is a difference of opinion, the audit report shall be transferred for examination and the taking of a decision to the Council of the State Audit Office.
[22 June 2005]

Section 21.

Directors of audit departments and heads of sectors of an audit department shall:
1) decide regarding division of the audit work among the sectors;
2) develop a draft annual audit plan; and
3) examine draft reports to be submitted to the Saeima and the Cabinet.
[22 June 2005]

Section 22. [22 June 2005]
 [9 December 2004; 22 June 2005]

Chapter VI
Secretariat of State Audit Office
[22 June 2005]

Section 23. [22 June 2005]

Section 24. [22 June 2005]

Chapter VII
Procedures by which Officials of the State Audit Office shall be Appointed, Confirmed and Removed from Office

Section 25.

The Auditor General, members of the Council of the State Audit Office and heads of sectors of audit departments shall be public officials (hereinafter   officials of the State Audit Office).
[22 June 2005]

Section 26.

(1) The Auditor General shall be appointed to office by the Saeima for four years in accordance with the procedures provided for in the rules of order of the Saeima.
(2) The Auditor General shall, upon assuming office, give in the Saeima the following oath: “I solemnly swear (promise) to be loyal to the Republic of Latvia, to observe its laws and to fulfil my duties honourably.”
(3) One and the same person may not be the Auditor General for more than two consecutive terms.
(4) If at the termination of the Auditor General’s authorisation term, the newly appointed Auditor General has not given the oath (promise) in the Saeima, the authorisation term of the existing Auditor General shall continue until the day when the newly appointed Auditor General gives the oath (promise) in the Saeima.
[9 December 2004]

Section 27.

(1) Members of the Council of the State Audit Office upon the recommendation of the Auditor General, shall be approved by the Saeima for four years.
(2) Members of the Council of the State Audit Office may be approved to the office repeatedly, but for not more than two consecutive terms.
[9 December 2004; 22 June 2005]

Section 27.1

(1) Members of the Council of the State Audit Office after approval in the Saeima shall be appointed to the office of director of a State Audit Office audit department by the Auditor General for four years.
(2) If the member of the Council of the State Audit Office has been approved in office by the Saeima again, the Auditor General shall appoint the relevant member of the Council of the State Audit Office to the office of director of a State Audit Office audit department again, but for not more than two consecutive terms.
(3) The Auditor General shall appoint to the office of heads of sectors of audit departments without restriction of authorisation term taking into account the opinion of the attestation commission.
[22 June 2005]

Section 28. [22 June 2005]

Section 29.

(1) The Auditor General prior to the term specified in Section 26, Paragraph one of this Law, as well as members of the Council of the State Audit Office prior to the term specified in Section 27, Paragraph one of this Law shall be removed from office by the Saeima only on the basis of a court judgment in a criminal matter.
(2) The Auditor General and members of the Council of the State Audit Office may submit to the Saeima an application regarding resigning from office.
[22 June 2005]

Section 29.1

Heads of State Audit Office audit department sectors shall be removed from office if the Auditor General has determined the fact that one of the restrictions in Section 30, Paragraph two of this Law has not been observed, or in relation to an opinion of the attestation commission regarding his or her unsuitability for the office held.
[22 June 2005]

Section 30.

(1) Candidates for the offices of the Auditor General, member of the Council of the State Audit Office, head of a sector of an audit department may be persons who:
1) are citizens of Latvia;
2) are fluent in the official language;
3) have obtained higher education and whose professional qualification and work experience of the last five years is appropriate for the performance of the tasks of the State Audit Office; and
4) [22 June 2005].
(2) Candidates for the offices of the Auditor General, member of the Council of the State Audit Office, head of a sector of an audit department may not be persons who:
1) have reached the pensionable age specified by law;
2) have been members of the Cabinet during the last three years;
3) have held elected offices in political organisations (parties) during the last three years;
4) have been convicted for committing of an intentional criminal offence (regardless of whether or not the conviction is extinguished or expunged);
5) have previously committed an intentional criminal offence, but have been released from serving the sentence because of the expiration of the limitation period, amnesty or clemency;
6) are or have been employees or supernumeraries of the security service, intelligence or counter-intelligence service of the USSR., Latvian S.S.R. or a foreign state, or agents, residents or keepers of safe houses of the referred to institutions; or
7) are or have been participants (members) of organisations prohibited by the laws of the Republic of Latvia, by decisions of the Supreme Council or by court adjudication after the prohibition of such organisations.
[9 December 2004; 22 June 2005]

Section 31.

The Auditor General, members of the Council of the State Audit Office, heads of sectors of audit departments shall, for their term of office, discontinue activities in political organisations (parties).
[22 June 2005]

Chapter VIII
Employees of State Audit Office

Section 32.

Employees of the State Audit Office shall be the auditors of the State Audit Office and the personnel who ensure the organisational, financial and economic activities of the State Audit Office.
[22 June 2005]

Section 33.

The auditors of the State Audit Office depending on the qualification thereof and length of service in the State Audit Office shall hold an office of senior State auditor, State auditor and assistant State auditor.

Section 34.

The restrictions determined for the candidates of the officials of the State Audit Office in Section 30, Paragraph two, Clauses 4, 5, 6 and 7 of this Law apply to the candidates for the position of an auditor of the State Audit Office.

Section 35.

Employees of the State Audit Office shall perform the conditions of the contract of employment and the duties set out in the description of the position.

Section 36.

(1) The State Audit Office may terminate work relations with an employee in the cases specified by the Labour Law and if:
1) the employee has not complied with the provisions of Section 59 of this Law; or
2) a shameful action or an offence that is not compatible with the position of an employee of the State Audit Office has been determined.
(2) In addition to the cases set out in Paragraph one of this Section, the State Audit Office may terminate work relations with an auditor of the State Audit Office also if the auditor, upon taking up his or her position, has concealed any of the restrictions specified in Section 34 of this Law.

Section 37.

Employees of the State Audit Office shall be hired for work and released from work by the Auditor General in conformity with the requirements of the Labour Law.
[22 June 2005]

Chapter IX
Social Guarantees and Legal Protection of the Officials and Employees of State Audit Office

Section 38.

The State Audit Office shall provide health insurance and life assurance of the officials and employees of the State Audit Office against accidents in the performance of their official duties.

Section 39.

When taking annual leave, officials and employees of the State Audit Office shall receive an allowance in the amount of one month's salary.

Section 40.

(1) The Office shall cover half of the annual tuition fee for the officials and employees of the State Audit Office who, without discontinuing the performance of the duties of a position, successfully study at an institution of higher education in order to acquire the knowledge necessary for the performance of the duties of the position.

(2) Officials and employees of the State Audit Office shall repay the part of the annual tuition fee that is covered by the State Audit Office if:
1) the official or employee is dismissed from work (removed from office) of his or her own free will and has worked in the State Audit Office for less than five years following his or her tuition fee being covered;
2) the State Audit Office has terminated work relations with the employee on the basis of the conditions provided for in Section 101, Paragraph one, Sub-clauses 1 5 of the Labour Law; or
3) the official of the State Audit Office is removed from office on the basis of a court judgment and has worked in the State Audit Office for less than five years following his or her tuition fee being covered.

Section 41.

Monthly salary shall be retained for the officials and employees of the State Audit Office and the tuition fees shall be covered for up to 45 days during a time period of three years if the improvement of qualifications takes place in Latvia.

Section 42.

Officials or employees of the State Audit Office shall receive an allowance in the amount of six monthly salaries in the event of birth of a child. If both parents of the child are the officials or employees of the State Audit Office, only one of the parents has the right to the allowance.

Section 43.

(1) The officials and employees of the State Audit Office shall receive an allowance in the amount of a month's salary in case of the death of a family member or a dependant.
(2) In case of the death of an official or employee of the State Audit Office, his or her family shall receive a one-time allowance in the amount of a month's salary.
(3) If the Auditor General, a member of the Council of the State Audit Office, a head of a sector of an audit department or an auditor of the State Audit Office has died in the performance of his or her duties of office, his or her funeral shall be paid for with State funds and his or her family shall receive a one-time allowance in the amount of 24 monthly salaries.
[22 June 2005]

Section 43.1

 The Auditor General and a member of the Council of the State Audit Office in leaving the office thereof after the termination of the term of authorisation shall receive a once-only allowance in the amount of three monthly salaries.
[9 December 2004; 22 June 2005]

Chapter X
Procedures for Financing and Audit of Annual Financial Accounts of State Audit Office

Section 44.

(1) The State Audit Office shall be financed from the State budget.
(2) Until the submission of a budget draft law to the Cabinet a budgetary request of the State Audit Office is not to be amended without the consent of the submitter of the request.

Section 45.

(1) The audit of the annual financial accounts in the State Audit Office shall be performed by a sworn auditor or a commercial company of sworn auditors, which auditor or company shall be selected by the Saeima by means of a competition.
(2) The State Audit Office shall submit the annual financial accounts thereof together with the opinion of a sworn auditor (commercial company of sworn auditors) to the Saeima and to the State Treasury for the preparation of the report on the financial year.

Chapter XI
Audit of State Audit Office

Section 46.

(1) The following audited entities shall be subject to the audit of the State Audit Office:
1) State institutions;
2) State or local government capital companies or private capital companies within the meaning of the Law On State and Local Government Shares and Capital Companies;
3) local governments, and institutions and commercial companies established by such local governments;
4) other commercial companies, as well as societies and foundations and natural persons if:
a) State or local government resources are at their disposal or in their keeping,
b) they are financed from State or local government resources or resources guaranteed by them, or
c) they carry out State or local government procurement; and
5) users of resources allocated by the European Union and other international organisations or institutions, which resources are included in the State budget or in local government budgets.
(2) The State Audit Office shall not perform audit in the Saeima.
[9 December 2004]

Section 47. [22 June 2005]

Section 48.

The State Audit Office shall determine the audited entity, and the time, type and task of audit.

Section 49.

(1) The Auditor General, a member of the Council of the State Audit Office, a head of a sector of an audit department and employees authorised by the Auditor General, if necessary in order to perform the task of the State Audit Office, may without hindrance visit institutions and undertakings (companies) irrespective of their subordination and ownership and request all necessary information.
(2) The authorised officials and employees of the State Audit Office shall have access to the information of the audited entity, which information the State Audit Office considers as necessary for the performance of the audit.
[22 June 2005]

Section 50.

Upon the request of the State Audit Office, banks and other credit institutions have a duty to provide to the State Audit Office in the amount and according to the procedures determined by the Credit Institution Law, with the information requested by it with respect to the accounts and transactions performed by the audited entities, if such is necessary in order to perform audit.

Section 51.

Files of matters of audited entities that in accordance with regulatory enactments contain official secrets or restricted access information shall be examined by the employees of the State Audit Office authorised for each separate case, which employees shall provide a prior notice to the audited entity thereof.

Section 52.

The State Audit Office has rights to engage consultants for an audit.

Section 53.

A draft audit report of the State Audit office shall be prepared on the basis of the facts determined during audit and the documents examined, which report shall be sent to the audited entity specifying the time period for the submission of explanations.
[22 June 2005]

Section 54.

(1) An audit report shall be prepared on the basis of the draft audit report of the State Audit Office and the written explanations by the audited entity appended thereto, but in cases where an audit is performed regarding the correctness of the drawing up of annual accounts in accordance with the tasks specified for the State Audit Office in Section 3, Clauses 1 and 2 of this Law – also an opinion.
(2) If the audit regarding the correctness of the drawing up of annual accounts is performed in addition to the cases provided for in Section 3, Clauses 1 and 2 of this Law, the State Audit Office shall decide regarding the necessity of an opinion.
[22 June 2005]

Section 55.

(1) An audit shall be closed by the taking of a decision by an audit department regarding the approval of the audit report. Such decision shall be sent to the audited entity. The decision shall come into effect 15 days after the day of the taking thereof if it is not disputed in the Council of the State Audit Office.
(2) A complaint in which the decision of the audit department is disputed shall be examined by the Council of the State Audit Office and a decision shall be taken in respect of it within a period of 30 days after the receipt of the complaint. If due to objective reasons it is impossible to observe such a time period, the Council of the State Audit Office may extend it for a period not longer than six months, informing the submitter of the complaint regarding this.
(3) A decision of the Council of the State Audit Office regarding a substantiated complaint of a person or an audited entity (Section 64) shall come into effect 30 days after the taking of the decision if the person or the audited entity has not appealed such decision to the Senate of the Supreme Court (Section 65).
[22 June 2005]

Section 56.

The State Audit Office has the right to issue recommendations to audited entities to rectify discovered deficiencies, as well as to specify a time period by which the audited entity shall notify in writing regarding the rectification of the deficiency.
[22 June 2005]

Section 57.

The State Audit Office audit report, but in cases where an regarding the correctness of the drawing up of annual accounts is performed – also an opinion, shall be sent by the State Audit Office to the audited entity, the relevant sector minister and to the Minister for Finance.
[22 June 2005]

Section 58.

(1) The State Audit Office shall disclose the opinion of a closed audit after the coming into force of such opinion and the opinion referred to in Section 3, Clause 1 of this Law   after the submission thereof to the Saeima.
(2) Opinions and data of closed audits shall not be disclosed if they contain restricted access information or an official secret determined by regulatory enactments.

Section 59.

Officials and employees of the State Audit Office are not entitled to disclose information, which has become known to them in the performance of their duties of office, without the permission of the Auditor General.

Section 60.

After the Council of the State Audit Office has approved the annual audit plan, the Auditor General shall send to the Saeima an expanded report regarding the planned audit directions, without naming the audited entities.
[22 June 2005]

Chapter XII
Rights of Audited Entities

Section 61.

Audited entities have rights to become acquainted with the task of the audit.

Section 62.

Audited entities have the right to express their point of view regarding the draft audit report, as well as to submit explanations.
[22 June 2005]

Section 63. [22 June 2005]

Section 64.

(1) If by a decision of a State Audit Office audit department the rights and legal interests of a person or an audited entity are directly affected, the person or the audited entity has the right within a period of 15 days from the day the decision was taken to dispute it to the Council of the State Audit Office.
(2) The submitter of the complaint or the authorised representative thereof has the right to participate in the meeting of the Council of the State Audit Office, in which the complaint referred to in Paragraph one of this Section is examined, and to provide explanations regarding the facts determined in the audit and the examined documents which the audited entity submitted to the State Audit Office during the performance of audit.
(3) If by a decision of a State Audit Office audit department the rights and legal interests of a person or an audited entity are not directly affected and the Council of the State Audit Office has taken a decision regarding leaving the complaint by such person or audited entity without examination, then such decision cannot be appealed.
[22 June 2005]

Section 65.

If the Council of the State Audit Office has refused a complaint submitted according to the procedures of Section 64 of this Law, as well as in cases where the Council of the State Audit Office has taken a decision in accordance with Section 20, Paragraph three of this Law and by this decision the rights and legal interests of a person or an audited entity are directly affected, the person or the audited entity have the right to appeal the decision of the Council of the State Audit Office to the Senate of the Supreme Court within a period of 30 days counting from the day when the decision was taken. An adjudication of the Senate shall determine the procedures for the coming into effect of the appealed part of the decision.
[22 June 2005]

Chapter XIII
Duties of Audited Entities

Section 66.

The audited entities have a duty to provide the authorised employees of the State Audit Office during the performance of audit with workspace and conditions appropriate for work.

Section 67.

Audited entities shall submit to the State Audit Office all the account books and documents related to the audit, and shall provide all the information and explanations related to the audit in accordance with the procedures and time periods prescribed by the State Audit Office.

Section 68.

Audited entities have a duty to sign the report of the auditors of the State Audit Office and to send the report back to the State Audit Office within the time period determined by the State Audit Office.

Transitional Provisions

1. With the coming into force of this Law, the Law On the State Audit Office and the Law On Audit Regulations of the State Audit Office are repealed.

2. The Council of the State Audit Office shall approve the by-laws of the State Audit Office.

3. Section 44, Paragraph two of this Law comes into force concurrently with the relevant amendments to the Law On Budget and Financial Management.

4. Section 50 of this Law comes into force concurrently with the relevant amendments to the Credit Institution Law.

5. Section 38 of this Law comes into force on 1 January 2003.

6. With the terms “capital company” and “commercial company” in this Law is understood also undertakings and companies.
[9 December 2004]

7. With the terms “society” and “foundation” in this Law is also understood public organisation and association of public organisations.
[9 December 2004]

8. The Council of the State Audit Office shall, within a period of one month after the coming into effect of this Law, approve the by-law of the attestation commission and shall establish an attestation commission.
[22 June 2005]

9. Members of the collegia of the audit departments approved by the Saeima, for the remaining period of their authorisation shall fulfil the duties of heads of sectors of audit departments, but after the end of the authorisation in order to candidate for repeated appointment to office, a positive opinion of the attestation commission is necessary.
[22 June 2005]

10. If a member of the collegia of the audit departments approved by the Saeima after the coming into force of the amendments to this Law continues work in the State Audit Office as a head of a sector that shall not be deemed to be resigning from office within the meaning of Section 43.1 of this Law. The allowance provided for in Section 43.1 of this Law may be received by a member of the collegia of the audit departments who after the coming into force of the amendments to this Law leaves office and does not continue work in the State Audit Office or after the end of the time period of the authorisation leaves office also as a head of a sector.
[22 June 2005]

11. In accordance with this Law, the established remuneration (work remuneration, allowance etc.) in 2009 shall be determined according to the Law "On Remuneration of Officials and Employees of State and Local Government Institutions in 2009"
[12 December 2008]

This Law has been adopted by the Saeima on 9 May 2002.

President    V. Vīķe-Freiberga

Rīga, 29 May 2002