Completed audits

 

11.09.2020. When assessing the justification for the transfer of funds allocated to the Ministry of Justice to the Latvian Council of Sworn Notaries, the auditors of the State Audit Office have concluded that the Latvian Council of Sworn Notaries as the owner of the state information systems, namely, the Register of Inheritances and the Register of Last Wills and Testaments, performs a non-typical function for the Council, that is, the Council maintains the state information systems at its own expense although the Law on state information systems stipulates that the maintenance of state information systems is the duty of the State and they must be maintained from the state budget funds.

 

09.09.2020. The State Audit Office submits proposals to the Prime Minister after the inspections of COVID-19 related procurements. Read more...

 

02.09.2020.  When examining the use of additional funding allocated to the Ministry of the Interior from the budget program “Contingency Funds” for the purchase of personal protective equipment, disinfectants, and their packaging during the audit, the auditors could not assess whether the supplier selection process met pre-defined criteria understandable to all parties involved. Only during the coordination of the interim report, the Ministry of the Interior did inform the State Audit Office about the set criteria (the potential supplier responded to the offer immediately, offered a reasonable price, short delivery times, and did not request prepayment) and the position regarding documentation of procurement progress (ensuring protection of the employees urgently was more significant than specific documentation of each activity). However, when assessing the documents provided by the audited entities, that is, the Provision State Agency and the State Police, and the information provided by their officials, the auditors could not be confident that they had used any criteria in selecting potential cooperation partners and evaluating the submitted tenders, as one had documented the tender assessment process only partially. Consequently, not all decisions made in the process of purchasing personal protective equipment are traceable, and one cannot consider the procurement process as a whole cannot be transparent. Read more...

 

17.08.2020. This interim report covers the activities carried out in the period from 2 April 2020 to 9 June 2020, that is, the takeover of the management of crisis-related state material reserves and centralised procurement from the Ministry of Health, the definition of emergency procurement procedures, and procuring itself. Following this interim report, the State Audit Office will also report on how the management of crisis-related state material reserves is ensured, including identification of types and quantities of material and technical resources required, and whether a reserve of personal protective equipment and disinfectants has been established for at least three months in accordance with the order of the Cabinet of Ministers. Read more...

 

20.07.2020. A pandemic of this magnitude like COVID-19 was unpredictable in the world and Latvia. Therefore, the consequences of long-term inaccuracies in the planning and procurement of material reserves are revealing under the state of emergency in a short period, and the organisation of the process of purchasing personal protective equipment still raises a number of unanswered questions. Undeniably, the new circumstances required the ability to respond and adapt to an emergency quickly and caused deviations from the usual order. At the same time, the audit has discovered that in the process of delivering personal protective equipment in the health sector, one has made a number of unilateral decisions, has lacked transparency while explaining supplier evaluation criteria, and this raises suspicions of a possible risk of corruption. Read more ...

 

01.06.2020. Analytical overview of interventions by national and European authorities on deviations from procurement and compliance assessment rules and regulations during COVID-19 pandemic. The report:

  • analyses the approaches proposed by national authorities and the European Commission to applying public procurement and conformity assessment principles and procedures;
  • is supposed to serve as the ‘background document’ for further assessment  of the decisions made by the government and public institutions when assessing specific issues like public procurement procurements as well as, by analogy, other interventions or instruments applied by the government to address COVID-19 consequences. Read more ...