Procurements and contracts of the National Audit Office

Igor Aljošin | 3/21/2019 | 3:32 PM

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The National Audit Office of Estonia enters into various contracts for both principal and ancillary activity.

In the course of audits, the National Audit Office enters into contracts for involving specialists or experts in the field in order to acquire specialist knowledge in the respective field. The proposal to involve an expert is made by the audit team carrying out the audit who also holds negotiations to find the suitable expert and designate the expert’s duties.

Upon entering into written contracts with experts, the National Audit Office uses pre-prepared contract forms, and contracts based on thereof can be adapted according to the specific needs and agreements achieved during negotiations.

Like every authority, the National Audit Office also has to acquire IT tools, office supplies, office furniture as well as outsource various services in order to support its activity. As a state authority, the National Audit Office is a contracting authority who is subject to obligations arising from the Public Procurement Act.

In the event of a procurement with a value below the public procurement threshold, the National Audit Office complies with the general principles of organising public procurement. In the event of organising a simple procurement with a value exceeding 30,000 euros in the case of supplies or services or 60,000 euros in the case of works, the National Audit Office notifies the undertakings through the national public procurement register. Contract notices of procurement with a value above the public procurement threshold are published in the national public procurement register (

The National Audit Office always concludes contracts with a value exceeding 10,000 euros in writing. The right to enter into written contracts on behalf of the National Audit Office lies with the Auditor General, the Director and, pursuant to a power of attorney to the extent below the threshold of 10,000 euros, with the cost managers. Liability for preparing and conducting public procurement of the National Audit Office lies with the cost manager, and the legality of the organisation thereof is ensured by the legal advisor. The legal advisor is also the chairman of the public procurement committee of the National Audit Office.

For environmental reasons, the National Audit Office prefers electronic means and tools to paper documents upon both organising public procurement and entering into contracts, and as such we are always providing our co-operation partners with the opportunity to enter into contracts with the National Audit Office of Estonia digitally.

  • Posted: 3/21/2019 3:32 PM
  • Last Update: 1/18/2024 11:00 AM
  • Last Review: 1/18/2024 11:00 AM

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