The Constitution of the Republic of Latvia
The State Audit Office is the only institution that provides taxpayers with an opportunity to gain a true picture of the efficient use of state and municipal budget resources by positive impact on the activities of public administration. Providing the public with an independent opinion and assurance on the use of taxpayers’ money is the right and duty of the State Audit Office.
One must protect state property, finances, and benefits in the interests and for the common good of all citizens, as well as take care of its management. The State Audit Office performs that obligation on behalf of the state, which monitors to ensure the lawful and efficient use of state property and financial resources. Unlike some other independent institutions, for instance, the Bank of Latvia and the Constitution Protection Bureau, the State Audit Office is enshrined in the Satversme (Constitution) of the Republic of Latvia. The fundamental Law of our country is extremely laconic. Chapter VII of the Satversme named “State Audit Office” is the shortest chapter of the Satversme consisting of only two sections, namely, Section 87 and 88.
Satversme (Constitution) of the Republic of Latvia
The State Audit Office
Section 87. The State Audit Office shall be an independent collegial institution.
Section 88. Auditor General shall be appointed to his or her office and approved pursuant to the same procedures as judges, but only for a fixed term, during which they may be removed from office only by a judgment of the court. A specific law shall provide for the structure and area of responsibility of the State Audit Office.