The National Audit Office prepares and publishes on its website or on paper various materials covering its work results, which are available on the sub-pages of this section. The bulk of the publications of the National Audit Office consists of audit reports. Since restoration of the National Audit Office in 1990 nearly 2,000 reports have been published.
Broadly speaking, audit reports can be divided into two:
- Financial audits
In the course of a financial audit the National Audit Office evaluates whether financial statements of institutions correctly and reliably reflect their financial condition. To put it bluntly, we examine whether the accounts are correct and possibilities of misuse of funds have been eliminated. Financial audits also view the legality of transactions.
- Performance audits
In the case of a performance audit the National Audit Office examines whether the use of funds by the public sector is economical, efficient and effective. A performance audit can also be defined as a process in the course of which it is investigated whether the audited institutions attend to the right thing and whether they do it properly or with the smallest costs. A performance audit evaluates the activities of the public sector in resolving problems of the strategic level, analyses the reasons of problems in depth and suggests ideas for overcoming them. Also, the goal of a performance audit is to identify the best administrative practice and contribute to spreading it.
In addition to audit reports the National Audit Office prepares special reports in the case of which classical audit procedures are not necessarily performed, but the analysis of a single question is focused on.
In addition to ordinary audit reports the National Audit office submits to the Parliament three other reports each year:
Annual report by the National Audit Office to the Parliament
Each year the Auditor General submits to the Riigikogu an overview of the use and preservation of state assets. Each autumn the Auditor General supplements this analytical report summarising a year of work by giving a speech before the Parliament and replying to the questions of members of the Parliament.
Evaluation of the state’s annual report
Each year the National Audit Office submits to the parliament an evaluation of the consolidated annual report of the state. In this evaluation the National Audit Office says, among other things, whether the state’s annual accounts are correct and economic transactions have been lawful.
These two reports are considered the most important reports of the National Audit Office, because they analyse the use of public funds on the whole and say whether the Government is giving the Parliament reliable information about the state’s financial condition and spending the taxpayer’s money.
Report on the work of the National Audit Office
Each spring the National Audit Office prepares a report on its activities and submits it to the Parliament along with the annual report and the opinion of an independent external auditor. The report contains an overview of the work performed by the National Audit Office over the year and whether the auditor of the state has reasonably and lawfully used the taxpayer’s money allocated to it.
In addition to the aforementioned materials the National Audit Office publishes also methodological materials as well as materials covering on economic audits of the Estonian state and development of the National Audit Office.
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