SAI Latvia and the Practice of Recovery of Losses
The State Audit Office of the Republic of Latvia (SAI Latvia) is an independent and collegial supreme audit institution (SAI) with its mandate specified in the Constitution of the Republic of Latvia. Specifically, SAI Latvia has the mandate to notify public entities of the findings on public finance management which pertain to them, and to notify law enforcement authorities of violations of legal provisions detected during an audit. However, SAI Latvia does not have the right to make decisions on punishing officials who commit unlawful actions.