Structure
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 Edgars Korčagins
In the position of the Auditor General since 14 December 2023.
The direction of corporate governance of the State Audit Office of Latvia - sustainability and external communication.
Mr Korčagins holds a master’s degree in law from the University of Latvia. Department Director and Member of the Council of the State Audit Office since 21 December 2015. 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."
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 financial statement 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: Ilze Bādere
Member of the Council of the State Audit Office since 20 May 2021.
The direction of corporate governance of the State Audit Office of Latvia - development of auditing.
Ms Bādere holds a master’s degree in management and a bachelor’s degree in law from the University of Latvia, and professional education in accounting. Before working at the State Audit Office, she was the Head of the Budget Administration Division of the State Revenue Service
Ms Ilze shares, “I believe in the public sector, I believe that the people working there are fulfilling their duties decently, responsibly, and for the public benefit. However, there are many tests and challenges in the day-to-day work of the public sector, so I wish my work helps them always see the goal, not get lost in the labyrinths of tasks, not give in to failures, and bring the belief to life that improvements are part of the daily agenda.”
The First Audit Department
Audit areas: foreign affairs, education and science, economics, transport, public electronic mass media, and regulation of public services.
Department Director: Mārtiņš Āboliņš
Council Member of the State Audit Office of Latvia from 20 September 2024.
The direction of corporate governance of the State Audit Office of Latvia – IT development and innovations.
Mr Mārtiņš Āboliņš obtained a master’s degree in economics from the University of Latvia. Since March 2020, Mārtiņš Āboliņš was a Member of the Fiscal Discipline Council and the Vice-President of the Council starting from January 2023. He was also an economist at Citadele Bank.
Mārtiņš stated, “Working at the State Audit Office of Latvia will allow me to combine my previous experience in public administration and the financial sector. At the same time, an understanding of economic processes will provide an opportunity to assess economic issues in particular during audits more broadly.”
The Second Audit Department
Audit areas: defence, home affairs, judiciary, national security, prevention and combating against corruption.
Department Director: Gatis Litvins
Council Member of the State Audit Office of Latvia from 20 May 2024.
The direction of the corporate governance of the State Audit Office of Latvia - development of the examination of infringements.
Mr Litvins obtained a doctor’s degree in law from the University of Latvia. In 2011, he expanded his knowledge at Aarhus University in Denmark. Before working in the State Audit Office of Latvia, he worked as an Assistant Judge in the Administrative District Court and the Administrative Regional Court, as a Researcher in Think Tank PROVIDUS, as a Judicial Editor in magazine “Jurista Vārds”, as an Associate Professor in Business University Turība, and as a Managing Director in the Board of Sworn Notaries of Latvia.
Gatis said, “The position of a Council Member of the State audit Office of Latvia will allow me to combine and use my professional and academic knowledge and skills for the common good of society. I will do everything necessary so that the State Audit Office of Latvia continues to improve the quality of life of citizens and increase public trust in the state administration by means of auditing.”
The Third Audit Department
Audited areas: welfare, health, audits for rapid response to current events in the country.
Department Director: Maija Āboliņa
Member of the Council of the State Audit Office since 7 May 2021.
Direction of corporate governance of the State Audit Office of Latvia - management of the implementation of recommendations.
Ms Āboliņa holds a master’s degree in law from the University of Latvia. Prior to her work at the State Audit Office, she worked at the Bank of Latvia for a long time and held the position of Deputy Head of the Legal Department, as well as she engaged in academic work at the Riga Graduate School of Law.
Ms Maija states, “It is important for me that the people of Latvia are proud of the fact that they live in Latvia and connect their future with Latvia. The constitutional mandate of the State Audit Office is my opportunity to make my professional contribution to make it true.”
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.
The direction of corporate governance of the State Audit Office of Latvia - internal control system, quality management system and monitoring of the performance of the State Audit Office of Latvia.
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, social integration, and strengthening of civic society.
Department Director: Oskars Erdmanis
O. Erdmanis previously headed the Third Sector of the Fifth Audit Department of the State Audit Office of Latvia which is mainly responsible for audits in local and regional governments.
The direction of corporate governance of the State Audit Office of Latvia - human resources development, internal communication and cooperation.
Mr Oskars Erdmanis has obtained a master’s degree in law at the University of Latvia. In 2019, he obtained the International Centre of Information Systems and Audit (ICISA) certificate in performance audits, and he was a certified public sector auditor in performance audits since 2020.
Currently, Mr Erdmanis is Chairman of the EUROSAI WGMA (European Organisation of Supreme Audit Institutions Working Group on Municipal Audit). Previously, he was involved as an expert in international projects in Serbia, Vietnam, Uzbekistan, etc. related to audit capacity strengthening and quality control. Before joining the State Audit Office of Latvia, Mr Oskars Erdmanis worked in the private sector.
Oskars stated, “In a democracy, the public sector has to accept the possibility of risk that power and resources may be mismanaged or misused. An independent supreme audit institution is an important element of the accountability cycle. Its audits are a necessary part of the regulatory system in the management of public funds, the purpose of which is to point out deviations from the accepted standards and violations of the principles of legality, economy, effectiveness and efficiency. In my work at the State Audit Office of Latvia, I have the opportunity to influence these processes to function meaningfully and in accordance with international auditing standards. In this way, the basis is created for making changes and necessary improvements, which affect the quality of life of Latvian population positively.”
Support functions
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.