The Council of the State Audit Office of Latvia has approved the audit topics for 2026 by outlining the current areas in which the work of state administration and the use of public funds in the public interest would be assessed. Next year, the State Audit Office of Latvia plans to launch 21 new audits on various topics while continuing 12 audits that have already been started.
“The new audit topics have been selected based on current risk assessments and issues of importance to society. Next year, the State Audit Office of Latvia will pay special attention to national security and defence, the health sector, human resource development, the quality of state administration at the state and municipal levels, as well as the processes of national economy and digital transformation. We will invest significant resources in conducting performance audits. These audits provide the greatest benefit allowing us to verify whether the activities, programs and actions of state institutions comply with the principles of economy, efficiency and effectiveness. They promote good governance, responsible use of resources and transparency by providing new information, analysis or insight and recommendations for improvements,” emphasised Auditor General Edgars Korčagins.
New performance, compliance audits and a review
One plans to launch 19 performance, compliance audits and a review in various public policy areas during 2026. The selection and implementation of audit topics is an ongoing process, and as circumstances change, the State Audit Office of Latvia may clarify or reassess the planned topics.
Security, defence and justice
- Do the ammunition reserves of the National Armed Forces of Latvia correspond to the planned amount?
- The effectiveness of the implementation of tasks within the area of responsibility of the 3rd Latgale Brigade of the National Guard and the use of subordinate resources
- Management of the national critical infrastructure
- Will food availability be ensured in Latvia in the event of a crisis?
- The practice of determining restricted access information in direct state institutions
- Is it possible to improve the activities of the Corruption Prevention and Combating Bureau in the performance of its assigned functions?
Human resources and public health
- Does every child have the opportunity to receive a full-fledged preschool education? (topic approved in 2024)
- How effective are the control mechanisms to prevent legal migration from turning into illegal migration?
- Is access to diagnostic testing ensured in the best possible way?
Reducing bureaucracy and state administration expenditure
- The selection process of the management (Council and Board) of state-owned enterprises implemented by the Cabinet of Ministers and sectoral ministries
- Is the operation of the State Agency for Social Integration effective and efficient?
- Assessment of the initiative of analytical centres of state institutions
- Efficiency of the institutional organisation and resource use of the Riga City Municipality.
- Review on the basket of financial benefits available to employees of state-owned enterprises in austerity conditions.
Economic development and public resource management
- Does the ELWIND offshore wind farm project have a clear future?
- Ensuring the forestry operations of JSC “Latvijas valsts meži”.
- Joint audit with the Supreme Audit Institutions of Estonia and Lithuania on the implementation of the Rail Baltica project
Digital transformation
- Justification of ICT spending of local and regional governments
- Does the state have a clear action plan for the implementation of the Digital Wallet and has what has been done so far gone according to plan?
New financial audits
- On the accuracy of the consolidated annual financial statement of the Republic of Latvia for 2026
- On the accuracy of the annual financial statement of the Multinational Division Headquarters North for 2025.
How are audit topics determined?
The aim of the State Audit Office of Latvia is to ascertain whether the actions taken with the financial resources and property of a public entity are legal, correct, useful and in line with the public interest. To achieve this, the State Audit Office of Latvia conducts financial, compliance and performance audits. The State Audit Office of Latvia determines the topics of compliance and performance audits based on a risk assessment and plans its activities so that the intended audit topics correspond to the most current challenges as much as possible. To ascertain these risks, the State Audit Office of Latvia conducts an assessment of audit areas with the aim of focusing on those audit topics that, when examined and for which recommendations are provided for their arrangement, would have the greatest possible social and economic impact. More detailed information on risk assessment and determination of audit topics is available on the website of the State Audit Office of Latvia.
Every person who has the financial resources or property of a public entity at their disposal, as well as persons who perform state or municipal procurement, and state-owned enterprises within the meaning of the Law on the Management of Capital Shares of Public Entities and State-owned Enterprises, is subject to audit by the State Audit Office of Latvia. The Saeima (Latvian Parliament) is not subject to the State Audit Office's audit.
More information about current audits is posted in section We are currently auditing and more information about completed audits is posted in section Completed audits of the State Audit Office of Latvia website.
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.