National Audit Office’s opinion on the annual accounts 2016 of the Baltic Defence College
According to the Memorandum of Understanding entered into by the Baltic States, the National Audit Office is obliged to audit the annual report of the Baltic Defence College every year and express an opinion on the report. This means the following:
the Financial Statements are correct if they have been prepared according to the Generally Accepted Accounting Principles, incl. the General Rules of State Accountancy and the Accounting Act, and disclose all of the significant information that gives a true and fair view of the College’s financial position.
The most significant observations about the organisation of accounting and the internal control system will also be given in the audit report.
|
Area of government
|
Ministry of Defence
|
|
Institution to be audited
|
|
|
Auditees
|
Balti Kaitsekolledž
|
|
Audit Department
|
Financial Audit Department
|
|
Director of Audit
|
Ines Metsalu-Nurminen
|
|
Audit Team
|
Ingrid Hindrikson, Kristi Kährin
|
|
Contacts
|
|
|
Audit Number
|
60155
|
|
Planned Start
|
1st half of 2017
|
Actual Start
|
1st half of 2017
|
|
Planned End
|
2nd half of 2017
|
Actual End
|
2nd half of 2017
|
|
Status
|
Published
|
|
|
|
Audit Files
|
|
Related Audits
|
|
|
Created on
|
5/22/2017
|
|
Last modified on
|
9/28/2017
|
|
Last reviewed on
|
9/28/2017
|