By: State Audit Office of the Republic of Latvia

The State Audit Office Law stipulates that the State Audit Office of Latvia (SAI Latvia) has the right to provide recommendations for addressing the deficiencies discovered during the audit, as well as to specify a time limit by which the audited entity shall notify, in writing, that the deficiencies have been resolved. In 2023, SAI Latvia celebrated its centenary, and over time, the State Audit Office has refined its approach in providing recommendations and in facilitating their implementation by the auditees.

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.

On January 14, 2021, Rolands Irklis was appointed Auditor General of the Republic of Latvia by the Saeima (Parliament of Latvia) and was sworn in to begin his 4-year term on January 28, 2021. Mr. Irklis brings rich experience from positions held in both the public and private sectors, including…

To ensure public sector institutions are functioning properly and at a reasonable cost, the Supreme Audit Institution (SAI) of Latvia is enhancing its collaboration with the internal auditors of these entities. The SAI is currently working directly with internal auditors from…