Riigikontroll
Summary
The Riigikontroll (National Audit Office of Estonia) is constitutionally established under §§ 132-135 of the Estonian Constitution as an independent institution exercising economic control over the state. It is governed by the State Audit Office Act (Riigikontrolli seadus), the current revised version of which was passed on 29 January 2002. The Auditor General (riigikontrolör) is proposed by the President of the Republic and appointed by the Riigikogu (Parliament) for a five-year term; the wide authority granted to the Auditor General in leading the office is described as comparable to that of a minister. The Riigikontroll conducts financial, compliance, and performance audits of state agencies, local governments, and entities using public funds. Annual reports on the state financial statements are submitted to the Riigikogu and made public, as are individual audit reports. The institution is financed from the state budget as a separate line item independent of any ministry.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Riigikontrolli seadus (State Audit Office Act); §§ 132-135 Eesti Vabariigi põhiseadusest
- Citation
- State Audit Office Act (revised version passed 29 January 2002, as amended); Constitution of the Republic of Estonia, §§ 132-135
Jurisdiction scope
Economic control over public assets; conducts financial, compliance, and performance audits of state agencies, local governments, and entities using public funds, assuring Parliament and the public that public assets are used legally and effectively.