The Auditor General manages and supervises the work of the State Audit Office in order to achieve the operational goal of the institution, to evaluate the legality, economy, and effectiveness of actions with public financial resources and property and to provide recommendations for improving the public sector in the public interest. The Saeima (Latvian Parliament) elects the Auditor General for a term of four years. The same individual may not head the State Audit Office for more than two consecutive terms. The Auditor General chairs the Council of the State Audit Office.
Auditor General Elita Krūmiņa
Auditor General since 2013.
Ms Krūmiņa holds a professional master’s degree in economics from the University of Latvia, and a master’s degree of social sciences in economics from the Institute of International Relations of the University of Latvia. She works at the State Audit Office since 2005 when she started working as a Member of the Council of the State Audit Office, Director of the Third Audit Department. Before working at the State Audit Office, had experience working in the Ministry of Finance, banking sector, and enterprises.
Ms Elita shares, “I wish our country Latvia to develop, become richer, safer, and healthier. When working at the State Audit Office, I can do my best to make that come true. Here, I am together with colleagues, with whom I share a common understanding of values, desire, and ability to achieve the set goals.”
The Council of the State Audit Office approves the strategy of the State Audit Office and annual audit plans, takes decisions on the distribution of audit areas among the Audit Departments, approves the structure of the State Audit Office, schedule of positions and salaries, job qualification requirements, budget requests of the State Audit Office, and reviews other matters under the provisions of the State Audit Office Law.
The Council of the State Audit Office consists of the Auditor General and six members of the Council of the State Audit Office. The Auditor General recommends the candidates for the office of a member of the Council for approval by the Saeima. Members of the Council are appointed for four years. They may be re-approved repeatedly, but no more than for two consecutive terms. Members of the Council function as Directors of the Audit Departments.
The Audit Departments perform financial audits, compliance audits, and joint (compliance/ performance) audits in accordance with annual audit plan approved by the Council of the State Audit Office, prepare audit reports and opinions based on the documents examined and the evidence obtained during an audit, provide recommendations to the audited entities for the elimination of the deficiencies established.
Each Audit Department is comprised of a Director of the Audit Department and of Audit Sectors, whose Heads the Auditor General appoints. Each Audit Sector consists of Heads of the Sectors, senior state auditors, senior state auditors-lawyers, state auditors, state-auditors-lawyers, and assistant state auditors.
Audit and Methodology Department
The Audit and Methodology Department elaborates audit methodology, coordinates its implementation in the State Audit Office, provides support to auditors on application of audit methodology, and ensures training of auditors. Audit areas include the Annual Report of the Republic of Latvia regarding the performance of the state budget and budgets of local and regional governments, state budget revenues, the Bank of Latvia, the Central Election Commission, auditing information systems in any of the audit areas.
Department Director: Kristīne Jaunzeme
Member of the Council of the State Audit Office since 18 May 2020.
Ms Jaunzeme holds a master’s degree in law from the University of Latvia and a Master’s degree in public administration from the Maxwell School of Syracuse University (USA). Prior to her work at the State Audit Office, she was Legal Adviser to the President of Latvia, she had worked in the Legal Office of the Latvian Parliament, and she has long-term experience in public administration.
Ms Kristīne states, “At work, the sense of mission has always been crucial for me. Working for the State Audit Office, I can contribute to making Latvia governed better and fairer and that we live a more prosperous life in general. ”
The First Audit Department
Audit areas: foreign affairs, education and science, economics, transport, public electronic mass media, and regulation of public services.
Department Director: Inese Kalvāne
Member of the Council of the State Audit Office since 8 September 2016.
Ms Kalvāne holds a master's degree in economics and a master's degree in public administration from the University of Latvia. Prior to working at the State Audit Office, she was the Director of the State Employment Agency and experienced in leading positions in other public administration institutions as well.
Ms Inese shares, “I like the opportunity to change things and processes, learn, and thus change myself. I am grateful to my colleagues and the experts I met during the audits for the valuable discussions, exchanges of thoughts, and ideas. Here, I continue using my knowledge and experience in improving and developing public administration.”
The Second Audit Department
Audit areas: defence, home affairs, judiciary, national security, prevention and combating against corruption.
Department Director: Ilze Grīnhofa
Member of the Council of the State Audit Office since 16 May 2013.
Ms Grīnhofa holds a master’s degree in business administration from the Riga International School of Economics and Business Administration. She started working at the State Audit Office in 2006 as a senior state auditor. Before working at the State Audit Office, she was experienced in representing an international company in Latvia and had worked in internal audit in various state institutions.
Ms Ilze states, “Working at the State Audit Office provides an opportunity to commit to a great task in the interests of the entire society with real passion, to follow one's convictions, to materialise such values as the pursuit of a goal, perseverance, responsibility, and professionalism."
The Third Audit Department
Audit areas: welfare, health, audits for rapid response to current events in the country.
Department Director: Inga Vārava
Member of the Council of the State Audit Office since 21 February 2013.
Ms Vārava holds a bachelor’s degree in German philology and a master’s degree in economics from the University of Latvia. She commenced working at the State Audit Office as a state auditor in 2007. Prior to working at the State Audit Office, she worked as a chief accountant in large international companies.
Ms Inga says, “I applied for a job at the State Audit Office 12 years ago because my key values in my life coincided with those expressed and demonstrated by the State Audit Office. I was (and still am) irrational enough to think that we can change the world thanks to our work, to make our land better. I must admit that I met many colleagues here who think similarly. So, I have not regretted my choice for a moment, and I am proud to be a part of this institution.”
The Fourth Audit Department
Audit areas: agriculture and forestry, environmental protection, regional development, culture, land property regulation, and public administration.
Department Director: Inga Vilka
Member of the Council of the State Audit Office since 21 March 2019.
Ms Vilka holds a doctor’s degree in economics from the University of Latvia. She started working as a Head of Sector at the State Audit Office in 2017. Before working at the State Audit Office, she had academic experience from lecturer to associate professor at the Faculty of Economics and Management of the University of Latvia. She is an expert in municipal issues.
Ms Inga reflects, “Applying for a job at the State Audit Office was motivated not only by the purpose and values of its activities but also by the development of the State Audit Office and its high exactingness towards itself. I believe that the public sector in Latvia must become more responsible, decent, and more understandable to the public; its actions must be more efficient and also fairer. I am convinced that the activities of the State Audit Office require the public sector to stick to this direction and to develop as well.”
The Fifth Audit Department
Audit areas: local and regional governments, the Annual Report of the Republic of Latvia regarding the performance of the state budget and budgets of local and regional governments (part of the local and regional governments), social integration, and strengthening of civic society.
Department Director: Edgars Korčagins
Member of the Council of the State Audit Office since 21 December 2015.
Mr Korčagins holds a master’s degree in law from the University of Latvia. Prior to working in the State Audit Office, he has long-term experience in developing various policies and laws and regulations in public administration. Six years of experience in acting as Deputy Director General of the Latvian Employers’ Confederation.
Mr Edgars shares, "The desire to discover more and more professional horizons and to make as much contribution as possible to the improvement of the work of public administration served as a motivation to join the team of the State Audit Office."
Structural units ensuring support functions provide day-to-day administrative processes and support to auditing work. This includes the Auditor’s General Office’s management, strategic planning and development, HR management, legal support, assessment of irregularities caused by public managers, public relations and internal communication. The strategic planning and development function covers planning and monitoring, international relations and project management, national and sectoral policy analysis and audit process analysis. The Chancellery performs financial management and accounting, provides IT support, organises record keeping and daily office maintenance. Quality management function is directly subordinated to the Auditor General.