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Opinion on the Annual Accounts 2014 and the regularity of the transactions of the Ministry of the Interior

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 Ministry of the Interior.
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 agencies in the area of government 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 Ministry and the agencies in its area of government, their 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 Ministry of the Interior
Institution to be audited Ministry of the Interior
Audit Department Financial Audit Department
Director of Audit Ines Metsalu-Nurminen
Audit Team Eeli Lääne, Laura Roosimägi-Raudsepp, Riina Keldrima, Alina Undrits, Helen Rõngelep, Marlen Pärmann
Audit Number


Planned Start III Quarter 2014 Actual Start III Quarter 2014
Planned End II Quarter 2015 Actual End II Quarter 2015
Status Published
Audit Files
Related Audits
Created on 12/18/2013
Last modified on 10/8/2015
Last reviewed on 10/8/2015