Auditing of Annual Accounts 2013 and legality of transactions of the Supreme Court

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 Supreme Court.
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 Supreme Court have been performed in accordance with the State Budget Act and the 2013 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 Supreme Court, 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	Supreme Court of Estonia
Auditees
Audit Department	Financial Audit Department
Director of Audit	Ines Metsalu-Nurminen
Audit Team	Gert Schultz, Gerli Eisberg, Joosep Tõnus
Contacts
Audit Number

Remarks

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

Audit Files
Related Audits
Created on	12/17/2013
Last modified on	8/13/2014
Last reviewed on	8/13/2014