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STATE AUDIT OFFICE RELATIONS WITH PARLIAMENT

STATE AUDIT OFFICE RELATIONS WITH PARLIAMENT. Auditor General Inguna Sudraba. State Audit Office Republic of Latvia 26 Kr.Valdemara Street , Riga, Latvia , LV-1010 Phone: +371 7017500 Fax: +371 7017673 E-mail: lrvk@lrvk.gov.lv Home page: http://www.lrvk.gov.lv. 18.10.2006.

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STATE AUDIT OFFICE RELATIONS WITH PARLIAMENT

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  1. STATE AUDIT OFFICERELATIONS WITH PARLIAMENT Auditor General Inguna Sudraba State Audit OfficeRepublic of Latvia 26 Kr.Valdemara Street, Riga, Latvia, LV-1010 Phone: +371 7017500 Fax: +371 7017673 E-mail: lrvk@lrvk.gov.lv Home page: http://www.lrvk.gov.lv 18.10.2006.

  2. SAO relations with legislator (1) SAO activities are regulated by State Audit Office Law: • the Auditor General shall be appointed to office by the Saeima for four years (Section 26); • members of the Council of the State Audit Office upon the recommendation of the Auditor General, shall be approved by the Saeima for four years (Section 27); • the audit of the annual financial accounts in the State Audit Office shall be performed by a sworn auditor or a commercial company of sworn auditors, which auditor or company shall be selected by the Saeima by means of a competition (Section 45).

  3. SAO relations with legislator (2)

  4. SAO relations with legislator (3) • On October 24, 2002, the Parliament established the Public Expenditure and Audit Committee with responsibility for examining reports and opinions on the draft laws prepared by the State Audit Office; • the State Audit Office cooperates with • Committee on Supervising the Prevention and Combating of Corruption, Contraband and Organised Crime; • Budget and Finance (Taxation) Committee; • Foreign Affairs Committee and others.

  5. Cooperation with the Public Expenditure and Audit Committee The State Audit Office cooperates with the Public Expenditure and Audit Committee on: • the administrative issues • the audit results issues • the legislative issues

  6. Cooperation on the administrativeissues (1) The Public Expenditure and Audit Committee reviews: Annual report of the SAO Sworn auditor’s audit opinion regarding the SAO financial statement The SAO budget request for institutional activity and development The SAO audit priorities for the next year

  7. Cooperation on the administrativeissues (2) The Public Expenditure and Audit Committee: Examines important audit reports and interviews the minister responsible for the audited field andthe management of auditee Promotes the adoption of the amendments of law developed as a result of the audit Supervision of the audit recommendations The auditees report to Committee and SAO

  8. Cooperation on the legislative issues The State Audit Office uses results of audits to elaborate proposals for amendments in legislation and discuss its with Public Expenditure and Audit Committee.

  9. Thank you for attention! The State Audit Officeof the Republic of LatviaPhone: +371 7017500Fax: +371 7017673E-mail: lrvk@lrvk.gov.lv

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