State Audit Office Law
According to the Satversme (Constitution) of the Republic of Latvia, the State Audit Office is an independent, collegial supreme audit institution in the Republic of Latvia and is subject only to the Law. The key task of the State Audit Office was formulated already in 1923, when the Law on the State Audit Office took effect on 16 August, “[..] to see whether the state property is handled legally, efficiently and correctly, possibly preventing wrongdoing and negligence, and “hunting” violence, which had already occurred [..]”
After the restoration of independence, the State Audit Office also resumed its operations while the State Audit Office Law adopted in 2002 stipulates its area of responsibility now.