Legal framework

The State Audit Office is a constitutional institution. The State Audit Office is neither an administrative, a judicial nor a public administration institution. The status of the State Audit Office as an independent institution obliges other constitutional institutions not to interfere in the activities of the State Audit Office.

Section 88 of the Satversme (Constitution) of the Republic of Latvia provides that a special law shall determine the structure of the State Audit Office such as the scope of powers of the State Audit Office and the critical aspects of its area of responsibility. Although the special Law sets forth the mandate of the State Audit Office and thus the legislator defines the scope of the State Audit Office, the independent status of the State Audit Office prohibits the legislator from significantly restricting the area of responsibility of the State Audit Office by Law by preventing it from pursuing its basic function of controlling the use of public financial resources and management of the state property.