Support to implement structural reforms in the public administration – Strengthening the capacity of the State Audit Office Latvia
Project is financed by European Social Fund and implemented in cooperation with the State Chancellery and the Central finance and contracting agency. Main objectives – strengthening performance audit capacity and conducting SAI Peer review. According to the contract between the State Chancellery and the Central finance and contracting agency on 8th July 2010 the State Chancellery launched the project “Support to the structural reforms in state administration” (identification No 1DP/126.96.36.199.1/10/IPIA/CFLA/004). Implementation period of the project finishes on 30th September 2015. With amendment No 16 of 24th February 2014 the State Audit Office (SAO Latvia) joined the project as co-operation partner. Total amount allocated to the SAO Latvia was EUR 270 345. Funding used to implement following activities: 1. Strengthening performance audit capacity. One of the priorities set in the SAO Latvia Strategy 2014-2017 is to increase focus on performance issues in audits. According to INTOSAI guidelines performance auditing is an information-based activity, with professional values occupying a central position. These values include the importance of auditors being given the opportunity to develop their skills and attain good quality of results in their audits. Activities implemented by the SAO Latvia in 2014-2015 include review of performance audit methodology, training and pilot audits. 2. Peer review. Work of the SAO Latvia annually is assessed by a certified auditor, who provides opinion on the financial statement. In 2013 SAO Latvia conducted self-assessment of audit processes and procedures. Nevertheless, SAO Latvia as an independent institution finds important to have unbiased and professional review of core functions. According to INTOSAI ISSAI standards such review is done by peers – other supreme audit institutions. Peer review report will provide public and Parliament (Saeima) with independent assessment on efficiency of the SAO Latvia work and, where needed, provide recommendations for improvements.
SAIs connected to this project