25 October 1893
NAOE’s earliest recorded mention
The National Audit Office was first referred to in Estonian-language journals on 25 October 1893, when the newspaper Olevik mentioned a “state primary control”, an entity functioning similarly to a ministry but distinctly named, responsible for overseeing all customs and tax transactions in order to prevent fraud and errors.
The first state entity of economic control in the world was established in England in 1314. The functions and principles of operation of supreme audit institutions have changed over time, reflecting the evolving nature of the state, which is the subject of their audit.
27 December 1918
Establishment of the NAOE
The National Audit Office of Estonia was established on 27 December 1918 by a decree of the highest state executive body, the Estonian Provincial Assembly (Maapäev). The mandate of the NAOE was defined as the oversight of all state institutions, public offices, enterprises and households with regard to their handling of state assets in their possession, the execution of their budgets, and the legality and expediency of their management. This allows parallels to be drawn with the modern NAOE, in that, alongside legality control, expediency formed part of the supreme audit institution’s tasks.
Aleksander Oinas, an economist, was appointed as the first Auditor General. Before the Second World War, the position of Auditor General was also held by Kaarel Eenpalu, Johannes Friedrich Zimmermann, and for the longest period by Karl Johannes Soonpää, who took office in 1929 and was dismissed by Konstantin Päts on 10 July 1940, nearly a month after the Red Army occupied Estonia.
The duties of Acting Auditor General were assumed by former member of the Chamber of Deputies (Riigivolikogu) Aleksander Aben, who had escaped from forced labour to which he had been sentenced for disseminating defamatory statements about the head of state.
25 August 1940
Termination of the activities of the NAOE
The activities of the institution known as the National Audit Office came to an end on 25 August 1940 with the introduction of the Stalinist constitution. During the Soviet period, the People’s Control of the Estonian SSR operated in its place.
1989
In 1989, within the framework of the concept of a “self-managing” Estonia (IME), work began on designing an appropriate system of state institutions. In the same year, a working group established for this purpose presented a plan that envisaged the dissolution of all 31 state agencies with control functions.
Responsibility for overseeing the accounting of state agencies was to be consolidated in a National Audit Office accountable to the Supreme Soviet of the Estonian SSR (Ülemnõukogu).
6 June 1990
Re-establishment of the National Audit Office
The National Audit Office was re-established on 6 June 1990 with the adoption of the National Audit Office Act. The Act was modelled on the provisions of the pre-war legislation governing the activities of the National Audit Office and on best auditing practices in European countries.
In the same year, the Supreme Soviet appointed Hindrek-Peeter Meri as State Auditor. During his seven-year term of office, the organisational structure and operating principles of the new institution were developed. A foundation was also laid for the National Audit Office’s relations with supreme audit institutions of other countries and their international organisations. The National Audit Office developed into an internationally recognised audit institution.
10 January 1995
The Riigikogu adopts the National Audit Office Act
Following the adoption of the Constitution of the Republic of Estonia, a National Audit Office Act consistent with its provisions was drafted, adopted by the Parliament (Riigikogu) on 10 January 1995.
1998
Auditor General Juhan Parts
In 1998, Juhan Parts was appointed Auditor General by decision of the Parliament. He contributed to the development of the work and organisation of the National Audit Office. A little less than a year before the end of his term of office, Juhan Parts submitted his resignation to the President and entered politics.
2002
New National Audit Office Act
Refined foundational principles for the work of the National Audit Office, taking into account international auditing standards and developments in statehood, were set out in a new National Audit Office Act adopted on 29 January 2002.
2003 - 2013
Auditor General Mihkel Oviir
On 25 February 2003, Parliament appointed Mihkel Oviir as Auditor General. Following the taking of the oath before the Riigikogu, he assumed office on 1 April for a five-year term. On 26 February 2008, Parliament, on the proposal of the President, appointed Mihkel Oviir for a new term of office, and on 7 April 2008 he took the oath before Parliament. Mihkel Oviir, who had led the National Audit Office since 2003, completed his second term at midnight on 6 April 2013 and retired thereafter.
2013 - 2018
Auditor General Alar Karis
On 26 March 2013, the Parliament appointed Alar Karis as the new Auditor General. Alar Karis assumed office on 8 April 2013 after taking the oath before the Riigikogu. Upon completion of his five-year term, he took up the position of Director of the Estonian National Museum on 9 April 2018, having been elected to the post on 27 October 2017. Since 11 October 2021, he has served as President of the Republic of Estonia.
