Opinion on the Annual Accounts 2016 and the regularity of the transactions of the Ministry of Justice
Pursuant to the State Budget Act, the National Audit Office must audit the annual accounts that are parts of the unaudited consolidated annual report of the state. The National Audit Office must also audit the regularity of the state’s transactions. For this purpose, the National Audit Office organises an audit in the Ministry of Justice in order to express an opinion on the ministry’s transactions as well as the accuracy of the entries important for the state’s annual accounts in the balance sheet and/or income statement of the Ministry of Justice. This means that:
• transactions are regular if carried out in compliance with the principles set forth in the State Budget Act, the 2016 State Budget Act, the Public Procurement Act and the State Assets Act;
• the audited accounting entries are correct if they have been made according to the Generally Accepted Accounting Principles, incl. the General Rules of State Accountancy and the Accounting Act, and all of the relevant information has been fully taken into account in the recognition of transactions.
|
Area of government
|
Ministry of Justice
|
|
Institution to be audited
|
|
|
Auditees
|
|
|
Audit Department
|
Financial Audit Department
|
|
Director of Audit
|
Krista Zibo
|
|
Audit Team
|
Angela Onno, Katrin Pärnpuu
|
|
Contacts
|
|
|
Audit Number
|
60145
|
|
Planned Start
|
2nd half of 2016
|
Actual Start
|
2nd half of 2016
|
|
Planned End
|
1st half of 2017
|
Actual End
|
1st half of 2017
|
|
Status
|
Published
|
|
|
|
Audit Files
|
|
Related Audits
|
|
|
Created on
|
8/30/2016
|
|
Last modified on
|
9/1/2017
|
|
Last reviewed on
|
9/1/2017
|