Expedient use of support allocated to state’s foundations and other persons in private law

The manner in which the support allocated by the state (except EU funds) is not systematically inspected at present. The certified auditors who audit the state’s foundations and other private entities have so far not assessed the appropriate use of the funds allocated from the state budget; neither has the National Audit Office audited this area regularly. Supervision of the appropriate use of support by ministries has often been nothing more than a formality. The audit will include assessing whether ministries have established internal control systems to guarantee the appropriate use of support and how foundations have used the support granted to them.
The audit seeks answers to these main questions:
1. Have ministries set clear objectives for granting support?
2. What kind of control systems have ministries created for the distribution of support and monitoring its use?
3. Have foundations performed their support agreements with ministries, and how?
4. Have the foundations established by the state used the support granted to them appropriately?

Area of government
Institution to be audited
Auditees
Audit Department	Financial Audit Department
Director of Audit	Ines Metsalu-Nurminen
Audit Team	Sale Ajalik
Contacts
Audit Number

Remarks

Planned Start	III Quarter 2013	Actual Start	III Quarter 2013
Planned End	I Quarter 2014	Actual End	II Quarter 2014
Status	Published

Audit Files
Related Audits
Created on	1/3/2013
Last modified on	7/8/2014
Last reviewed on	7/8/2014