While participating in the international forum dedicated to the 30th anniversary of SAI Ukraine in Kyiv, Auditor General Edgars Korčagins reaffirmed the continued support of the State Audit Office of Latvia. Amidst the war, the SAI Ukraine continues to oversee the use of public funds, including resources allocated for defence, social needs, national reconstruction, and international aid. The State Audit Office of Latvia has been supporting its Ukrainian colleagues in building their professional capacity for ten years by sharing knowledge and practical experience regarding the implementation of international auditing standards, financial and performance audits, quality control, municipality audits, and other matters.
“Support for Ukraine is not merely a matter of military aid during wartime. It is equally vital to strengthen the state institutions that safeguard the responsible, transparent, and meaningful use of public funds. Amidst extremely challenging circumstances, our Ukrainian colleagues continue to audit state expenditure, including funds allocated for defence, social needs, reconstruction, and international aid. A strong and independent supreme audit institution in Ukraine is essential both now and throughout the processes of national reconstruction and European integration. Therefore, our task is both to demonstrate solidarity and to share knowledge and practical solutions that help our Ukrainian colleagues enhance the quality and impact of their audits,” outlined Auditor General Edgars Korčagins.
Representatives from the SAIs Estonia, Lithuania, Poland, and Slovakia also participated in the Forum. Participants discussed the ability of SAIs to maintain their independence, capacity, and influence during crises, the resilience of public finances amidst mounting budgetary pressures, and the implementation and impact of audit recommendations. Particular attention was paid to ensuring sustainable public finance decisions, clear funding allocation criteria, and measurable results as spending on defence and other societal needs increases.
Following the Forum, Ms Olha Pishchanska, Head of SAI Ukraine, emphasised that the presence of the Auditor General in Kyiv served as a testament to solidarity, courage, and unwavering support for Ukraine. She particularly highlighted the shared commitment to strengthening independent public sector auditing, accountability, and effective governance by noting that the discussions initiated at the Forum laid the groundwork for further strengthening the partnership.
Long-term cooperation to strengthen the SAI Ukraine
The State Audit Office of Latvia supports the SAI Ukraine since 2016 through bilateral cooperation, development cooperation projects funded by the Ministry of Foreign Affairs of Latvia, and within the framework of EUROSAI (the European Organization of Supreme Audit Institutions). The goal of this cooperation is to strengthen the professional capacity of SAI Ukraine and its ability to conduct high-quality audits that meet international standards.
The cooperation is based on the practical exchange of knowledge and experience. Experts from the State Audit Office if Latvia have shared their expertise regarding financial and performance audits, the application of international auditing standards, quality control, and other professional matters. The support provided is also tailored to the current needs of SAI Ukraine. For instance, after the institution gained the mandate to audit municipalities, the experts of the State Audit Office of Latvia shared their experience in this area as well.
Cooperation is continuing through 2026 under a development cooperation project funded by the Ministry of Foreign Affairs of Latvia, which involves the SAIs Armenia, Moldova, and Uzbekistan alongside that of Ukraine. The project has focused on the cooperation of SAIs with parliament and audited entities and on strategic development and risk-based public sector audit planning.
Future cooperation will continue to focus on strengthening the practical impact of audits. Specifically, how to assess whether audit recommendations bring about real change, how to utilize digital solutions in monitoring their implementation, and how to communicate audit results to the public and parliament.
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.