From 1 October 2026, the new Recommendations Platform of the State Audit Office of Latvia is available to the public. Designed in line with the Office’s new, results-oriented approach to recommendation management the platform enables broader monitoring of changes made following audits of the State Audit Office of Latvia and the issuance of recommendations. As information regarding implementation accumulates, the Platform will reveal not only the implementation status and the actions taken by responsible institutions but also the resulting changes, achieved outcomes, and benefits for the public sector and society gradually.
This new approach was introduced relatively recently; the first audit featuring a corresponding recommendation implementation plan was concluded in December 2024. Consequently, while the Platform displays the planned outcomes for these recommendations currently, information regarding actual progress and changes achieved will be added gradually as implementation proceeds.
“An audit does not end with the publication of an audit report and the issuance of recommendations. What happens next matters: whether the identified issues are resolved and whether the public experiences tangible improvements. The new Recommendations Platform makes this aspect of public sector auditing much more visible. It already displays the recommendations and target outcomes agreed upon with the audited institutions, and it will allow for tracking the changes achieved over time. Greater transparency strengthens public sector accountability for achieving these results simultaneously,” emphasised Auditor General Edgars Korčagins.
The new Platform replaces the previous Recommendations Platform and is a key component of the State Audit Office’s efforts to improve recommendation management. The State Audit Office of Latvia announced its shift toward a results-oriented approach to recommendation management in late 2024. The goal is to ensure that recommendations are implemented substantively rather than merely formally; simply going through the process will not suffice, as the predefined outcome must be achieved by demonstrating the practical changes that have taken place clearly. Therefore, at the conclusion of an audit, we establish specific performance indicators for each recommendation, which will be used to evaluate implementation progress. The State Audit Office of Latvia monitors the implementation of a recommendation for a period of no more than five years, except in cases where there is an objective justification for extending the monitoring period. Information on the new Recommendations Platform will be updated on a quarterly basis.
“The essence of the new approach is simple: the focus of recommendation implementation is not on the actions taken, but on the results achieved. For instance, if a state institution has developed a new procedure, amended regulations, or carried out other activities, it is important for us to understand what has actually changed in practice. The new Platform will allow this process to be tracked from the issuance of a recommendation to the final outcome; it will show the changes we expect, what the institution reports regarding its actions and achievements, and how the State Audit Office of Latvia assesses them. Thus, anyone will be able to monitor not only whether a recommendation has been implemented but also the benefits that implementation has brought to society,” explained Ms Maija Āboliņa, Head of the Corporate Governance Direction (Recommendation Implementation Management) and Council Member of the State Audit Office of Latvia.
Recommendations issued by the State Audit Office of Latvia in previous years are also available on the new Platform. However, the level of detail varies; only the current status of these earlier recommendations is provided.
➝ The new Recommendations Platform is available on the website of the State Audit Office of Latvia.
About the State Audit Office of Latvia
The State Audit Office of the Republic of Latvia is an independent, collegial supreme audit institution. The purpose of its activity is to find out whether the actions with the financial means and property of a public entity are legal, correct, useful and in line with public interests, as well as to provide recommendations for the elimination of discovered irregularities. The State Audit Office conducts audits in accordance with International Standards of Supreme Audit Institutions of the International Organisation of Supreme Audit Institutions INTOSAI (ISSAI), whose recognition in Latvia is determined by the Auditor General. Upon discovering deficiencies, the State Audit Office of Latvia provides recommendations for their elimination, but it informs law enforcement authorities about potential infringements of the law.