Audit plan

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Financing local authorities from the support fund

The audit covers the activities of the Ministry of Finance and sectoral ministries related to the implementation of the decision made by the Government of the Republic on the reorganisation of the support fund in 2017, and the reimbursement of the expenses incurred in the performance of state functions from the support fund.

The main questions in the audit are the following:
1. What are the reasons behind the failure to execute the decision of the Government of the Republic made in 2017 to remove, by 2021, the intended purpose of most local government support funds which restricts the use of the support funds?
2. Is it possible to achieve the objectives established for the current support from the support fund without the intended purpose restricting the use of the support?
3. Are the methods for reimbursing expenditure related to the performance of public functions appropriate?

Area of government Ministry of Finance
Institution to be audited
Audit Department Audit Department
Director of Audit Ines Metsalu-Nurminen
Audit Team Tambet Drell, Illar Tõnisson, Elin Vako
Audit Number 80092


Planned Start 1st half of 2022 Actual Start 1st half of 2022
Planned End 1st half of 2023 Actual End 2nd half of 2022
Status Published
Related Audits
Created on 12/23/2021
Last modified on 1/3/2023
Last reviewed on 1/3/2023