Opinion on the Annual accounts 2014 and regularity of transactions of the Office of the Chancellor of Justice

Pursuant to the State Budget Act, the National Audit Office must issue an opinion on the Financial Statements and the legality of the transactions of the Office of the Chancellor of Justice.
In the course of giving an opinion on the Financial Statements, the National Audit Office evaluates the compliance of the Financial Statements with the Generally Accepted Accounting Principles of Estonia. The Generally Accepted Accounting Principles are based on internationally recognised accounting policies and procedures (EU directives on accountancy, international standards of financial accounting and international standards of state accountancy) and their main requirements are established in the Accounting Act of the Republic of Estonia, which are supplemented by the guidelines issued by the Accounting Standards Board as well as the General Rules of State Accountancy.
In order to express an opinion on the legality of transactions, the National Audit Office audits whether the transactions of the Office of the Chancellor of Justice have been performed in accordance with the State Budget Act and the 2014 State Budget Act in all material respects. For this purpose the National Audit Office focusses on the expediency and transparency of state budget implementation by checking the correct use of the investments and labour expenses of the Office of the Chancellor of Justice, its adherence to the budget and the justification of prepayments and expenses.
In addition to expressing an opinion on adherence to the State Budget Act, the National Audit Office pays attention to adherence to the main principles of the Public Procurement Act and the State Assets Act when auditing legality.

Area of government	Constitutional Institutions
Institution to be audited
Auditees
Audit Department	Financial Audit Department
Director of Audit	Ines Metsalu-Nurminen
Audit Team	Sale Ajalik, Ivika Vispel, Triin Saarma
Contacts
Audit Number

Remarks

Planned Start	I Quarter 2015	Actual Start	I Quarter 2015
Planned End	II Quarter 2015	Actual End	II Quarter 2015
Status	Published

Audit Files
Related Audits
Created on	10/9/2014
Last modified on	10/8/2015
Last reviewed on	10/8/2015