The Council of the State Audit Office has approved the audit topics for 2026, setting out the current areas in which the work of public administration and the use of public funds in the public interest will be assessed. Next year the State Audit Office plans to launch 21 new audits on a range of topics, while continuing 12 audits already under way.

“The new audit topics have been chosen on the basis of an assessment of current risks and of issues that matter to society. Next year the State Audit Office will pay particular attention to national security and defence, healthcare, human resources development, the quality of public governance at national and local government level, and to the economy and digital transformation processes. We will invest substantial resources in carrying out performance audits. These audits deliver the greatest benefit, as they make it possible to establish whether the activities, programmes and conduct of institutions comply with the principles of economy, productivity and effectiveness. They promote good governance, the responsible use of resources and transparency, providing new information, analysis or insight together with recommendations for improvement,” emphasises Auditor General Edgars Korčagins.

New performance audits, compliance audits and situation reviews

During 2026 it is planned to launch 19 performance audits, compliance audits and situation reviews in various areas. The selection and delivery of audit topics is a continuous process, and, as circumstances change, the State Audit Office may refine or reconsider the planned topics.

Security, defence and the rule of law

·        Do the ammunition reserves of the National Armed Forces match the planned volume?

·        The efficiency with which the tasks falling within the remit of the National Guard's 3rd Latgale Brigade are carried out and the resources allocated to them are used?

·        The management of the country's critical infrastructure.

·        Will the availability of food be secured in Latvia in the event of a crisis?

·        Practice in designating information as restricted-access in direct administration institutions.

·        Is it possible to improve the way the Corruption Prevention and Combating Bureau performs the functions assigned to it?

Human resources and public health

·        Does every child have the opportunity to receive a full pre-school education? (topic approved in 2024)

·        How effective are the control mechanisms in preventing legal migration from turning into illegal migration?

·        Is access to diagnostic examinations being provided in the best possible way?

Reducing bureaucracy and public administration spending

·        The process run by the Cabinet of Ministers and sectoral ministries for selecting the management (supervisory boards and management boards) of state-owned enterprises.

·        Is the work of the Social Integration State Agency effective and productive?

·        An assessment of the initiative to establish analytical centres within state institutions.

·        The institutional organisation of Riga City Municipality and the efficiency of its use of resources.

·        A situation review of the package of financial benefits available to employees of state-owned enterprises at a time of austerity.

Economic development and the management of public resources

·        Does the ELWIND offshore wind farm project have a clear future?

·        The provision of forestry operations by AS “Latvijas valsts meži”.

·        A joint audit with the supreme audit institutions of Estonia and Lithuania on the implementation of the Rail Baltica project.

Digital transformation

·        The justification for local government ICT spending.

·        Does the state have a clear action plan for introducing the Digital Wallet, and has the work done so far gone according to plan?

New financial audits

·        On the correctness of the preparation of the consolidated annual report of the Republic of Latvia for 2026.

·        On the correctness of the preparation of the 2025 annual report of the Multinational Division “North” Headquarters.

How are audit topics determined?

The purpose of the State Audit Office's work is to establish whether the handling of the financial resources and property of a public entity is lawful, correct, expedient and in the public interest. To do this, the State Audit Office carries out financial, compliance and performance audits. The State Audit Office determines the topics of compliance and performance audits on the basis of a risk assessment, and plans its work so that the intended audit topics correspond as closely as possible to the most pressing challenges. In order to identify these risks, the State Audit Office assesses potential audit areas with the aim of concentrating on those topics where examining them and issuing recommendations to put matters right would have the greatest possible socio-economic impact. Further information on risk assessment and the setting of audit topics is available on the State Audit Office website.

Any person that holds the financial resources or property of a public entity is subject to audit by the State Audit Office, as are persons performing state or local government procurement contracts and capital companies within the meaning of the Law on Governance of Capital Shares of a Public Person and Capital Companies. The Saeima is not subject to audit by the State Audit Office.

Information on all current audits is published in the section of the State Audit Office website entitled “Audits in progress”, while completed audits can be found in the section “Completed audits”.

About the State Audit Office

The State Audit Office of the Republic of Latvia is an independent, collegial supreme audit institution. The purpose of its work is to establish whether the handling of the financial resources and property of a public entity is lawful, correct, expedient and in the public interest, and to issue recommendations for remedying any shortcomings identified. The State Audit Office carries out audits in accordance with the international public sector auditing standards of the International Organisation of Supreme Audit Institutions – the INTOSAI standards (ISSAI) – whose recognition in Latvia is determined by the Auditor General. Where shortcomings are identified, the State Audit Office issues recommendations for remedying them, and it informs law enforcement authorities of possible breaches of the law.