Audit plan

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Accuracy of the annual accounts for 2019 and lawfulness of the transactions of the state

Pursuant to the State Budget Act, the NAO provides an opinion on the accuracy of the Consolidated Annual Report of the State and the regularity of transactions. The Consolidated Annual Report of the State comprises the state’s annual accounts with the State Budget Implementation Report (i.e. main report), and additional information about local governments, the public sector and the government sector (i.e. complementary information).
The objective of the NAO’s audit is to provide an opinion on the accuracy of the main report - i.e. the annual accounts - of the state and assess the regularity of transactions. It means that:
- Annual accounts are correct if they are drawn up pursuant to the general rules on state accountancy, the generally accepted accounting principles and the Accounting Act, and all material information which provides a true and fair view of the financial position of the state has been made public.
- Transactions are regular if they are conducted in conformity with the State Budget Act and the State Budget Act 2019. For this purpose, the NAO focuses on the expediency and transparency of state budget implementation by auditing the expediency of investments and labour expenses of state agencies, their adherence to the budget and the justification of prepayments and expenses.
The NAO examines the accounts and the regularity of transactions of state accounting entities to provide an opinion on the annual accounts of the state.

Area of government Ministry of Finance, Ministry of Education and Research, Ministry of Justice, Ministry of Defence, Ministry of the Environment, Ministry of Culture, Ministry of Rural Affairs, Ministry of Economic Affairs and Communications, Ministry of the Interior, Ministry of social affairs, Foreign Ministry
Institution to be audited Supreme Court of Estonia, Chancellery of the Riigikogu, State Chancellery
Audit Department Audit Department
Director of Audit Ines Metsalu-Nurminen
Audit Team Ingrid Hindrikson, Sale Ajalik, Angela Onno, Katrin Eller, Riina Keldrima, Karolin Kirikal, Kristi Kährin, Marlen Pärmann, Karin Rajapu, Kadri Tenno, Ivika Vispel, Roel Burov, Merje Kurm, Tiiu Lauri-Kivimäe, Tiia Mugu, Triin Saarma, Hanna-Marleen Penno, Jane Sõmmer, Helen Veski, Gerli Eisberg, Katrin Pärnpuu
Audit Number 80039


Planned Start 2nd half of 2019 Actual Start 2nd half of 2019
Planned End 2nd half of 2019 Actual End 2nd half of 2020
Status Published
Related Audits
Created on 11/26/2018
Last modified on 8/31/2020
Last reviewed on 8/31/2020