How can we ensure that audit results lead to tangible improvements in public administration and more responsible use of public funds? This was the central question discussed in Riga on 18–19 August by senior representatives of the Supreme Audit Institutions of Armenia, Moldova, Ukraine and Uzbekistan.
The State Audit Office of Latvia, in cooperation with the Ministry of Foreign Affairs, organised the forum to share Latvia’s experience and, together with its partners, identify practical solutions for strengthening the professional capacity and institutional development of Supreme Audit Institutions (SAIs). A strong and independent Supreme Audit Institution plays an important role in ensuring the responsible management of public funds. Therefore, through its international cooperation, the SAI Latvia shares Latvia’s experience and practical solutions that can help partner institutions strengthen audit quality and improve their institutional performance.
On the first day of the forum, participants focused on three areas that are essential to the work of SAIs:
1) cooperation with parliament, audited entities and other stakeholders; 2) strategic planning and institutional development; and 3) risk-based audit planning. The experience shared by the SAI Latvia and its partners provided an opportunity to compare different national approaches and discuss practical solutions.
During the discussions, participants concluded that involving the public in the selection of audit topics helps SAIs focus on issues of current public concern and strengthens public trust in their work. At the same time, institutional independence, including independence in budget planning, is essential for an SAI to effectively fulfil its core mandate – promoting the responsible management of public funds. Strategic planning and the assessment of institutional performance using clear performance indicators are equally important. These tools not only support more effective organisation of work but also make the institution’s performance more transparent and measurable.
“Each country has only one Supreme Audit Institution, which makes it particularly important for us to learn from one another and share our experience. Forums like this allow us to compare approaches across countries and jointly identify ways to ensure that audit findings do not remain merely on paper, but lead to tangible change. Effective cooperation with parliament and other public institutions is also essential in this regard. Ultimately, society benefits through more transparent, efficient and accountable public administration,” emphasises Auditor General Edgars Korčagins.
On 19 August, the delegations met with Speaker of the Saeima Daiga Mieriņa and President of Latvia Edgars Rinkēvičs. The meetings demonstrated the importance of development cooperation at the highest level of government and gave partner institutions an opportunity to see in practice how the SAI Latvia cooperates with parliament and the President of Latvia. Representatives of the delegations also shared their own experience of cooperation with senior state officials in their respective countries, discussing both similarities and differences.
During the forum, the management and experts of the SAI Latvia also held bilateral discussions with the delegations from Armenia, Moldova, Ukraine and Uzbekistan on future cooperation priorities. The partner institutions expressed their interest in continuing the cooperation and identified several areas in which practical support from the State Audit Office’s experts would be valuable. These include the formulation of audit recommendations, financial audits of consolidated annual reports, and performance audits of state-owned property.
During the visit, the State Audit Office of Latvia and the Supreme Audit Institution of Uzbekistan signed their second cooperation activity plan for 2026–2027. It complements the bilateral cooperation agreement concluded in December 2025, which provides for cooperation until 2028. The new activity plan foresees targeted support from the State Audit Office’s experts in assessing the performance of the Supreme Audit Institution of Uzbekistan using the SAI Performance Measurement Framework (SAI PMF), conducting an IntoSAINT self-assessment, and developing the institution’s strategy.
International cooperation enables SAI Latvia to share Latvia’s knowledge and practical audit experience with partner institutions. At the same time, it also benefits the State Audit Office itself: our experts gain insight into approaches and solutions used in other countries, establish professional contacts, and acquire experience that can also contribute to the further development of the State Audit Office’s own work. The involvement of Latvian experts in such projects also strengthens Latvia’s professional visibility and contribution to international development cooperation.
Since 2016, SAI Latvia has implemented annual development cooperation projects supporting the SAIs of the EU Eastern Partnership countries and Uzbekistan. This year, the project partners are the Supreme Audit Institutions of Armenia, Moldova, Ukraine and Uzbekistan. Funding is provided under the Ministry of Foreign Affairs budget programme for development cooperation projects and international assistance, in accordance with the Development Cooperation Policy Plan 2024–2027.
The forum was organised within the framework of the project Building the Capacity of the Supreme Audit Institutions of the EU Eastern Partnership Countries and Uzbekistan in the Process of Integrating the International Standards of Supreme Audit Institutions (ISSAIs) The project is funded under the Ministry of Foreign Affairs budget programme for development cooperation projects and international assistance, in accordance with the Development Cooperation Policy Plan 2024–2027.
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 Organization 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.