Audit
Latvijas Republikas Valsts kontrole
Valsts kontrole
65/100
Summary
Valsts kontrole (State Audit Office of Latvia) is the supreme audit institution established under Art. 87 of the Latvian Constitution and the State Audit Office Law (Valsts kontroles likums, 2002). The Auditor General is elected by the Saeima for a 4-year term. Latvia is an EU member and INTOSAI/EUROSAI member. Conducts financial and performance audits.
Independence Scorecard
65/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 4 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Valsts kontroles likums
- Citation
- Likums pieņemts 19.05.2002, publicēts Latvijas Vēstnesis Nr. 74 (2649) 15.05.2002
- Full text
- Agency website →
Jurisdiction scope
External audit of receipts and expenditures from the state budget, state debt, municipal budgets, EU funds, and use of state property in Latvia; conducts financial and performance audits. EU member: coordinates with EU Court of Auditors.